Articles
<![CDATA[MAKNA KARIER AKUNTAN PUBLIK BAGI MAHASISWA AKUNTANSI ]]>
<![CDATA[Shafirah Nur Faiqah Olola]]>;
<![CDATA[Tenriwaru Tenriwaru]]>;
<![CDATA[Subhan Subhan]]>
<![CDATA[ AJAR Vol 3 No 02 (2020): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v3i02.135
<![CDATA[The purposes of this research is to know what is the meaning of public accountant career for accounting student and to know how ideological view towards career election as public accountant. This research uses qualitative approach with interpretive paradigm and informant used on this research is accounting student on ideological-based university at Makassar. Primary data is used for this research with observing and direct interview with the informants. Data analysis method used is data reduction, data display, data classification, data verifying, and draw final conclusion from the research results. The research result shows that accounting student interpret the public accountant profession as a challenging profession, promising in financial terms (salary), has promising employment field, has important influence and big responsibility, also is a risky job.]]>
<![CDATA[PERSEPSI DOSEN JURUSAN AKUNTANSI UMI TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DI PERUSAHAAN ]]>
<![CDATA[Subhan Subhan]]>;
<![CDATA[Andi Arifwangsa Adiningrat]]>;
<![CDATA[Ummu Kalsum]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[LP3M Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/perspektif.v3i1.1326
<![CDATA[Penelitian ini memiliki tujuan khusus yang ingin dicapai untuk mengetahui persepsi Dosen jurusan akuntansi UMI terhadap penggunaan sistem informasi akuntansi manajemen di Perusahaan. Penelitian ini dilakukan dengan pendekatan kuantitatif dan kualitataif (Mix method). metode pengumpulan data dilakukan dengan metode Survei dan kuesioner mengenai persepsi dosen akuntansi terhadap penggunaan sistem informasi akuntansi manajemen diperusahaan. Teknik pengambilan sampel dengan menggunakan teknik purposive sampling. Teknik pengumpulan data melalui data primer, dan selanjutnya data dianalisis menggunakan analisis descriptive dengan pengukuran analisis regresi berganda]]>
<![CDATA[Analisis Kontribusi Pemungutan Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah di Dispenda Kota Makassar ]]>
<![CDATA[Andi Arifwangsa Adiningrat]]>;
<![CDATA[Subhan Subhan]]>;
<![CDATA[Muhammad Nur]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[LP3M Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/perspektif.v2i1.559
<![CDATA[Taxes are a source of state revenue, which became one of the original income (PAD) is derived from the Local Tax, which is an important indicator that is considered as the level of independence of local government in the field of finance. Hotel taxes and taxes are two types of restaurant Regional Tax whose potential is growing along with the increasing attention to supporting components. Hotel and restaurant taxes have an important role to revenue (PAD). The purpose of this study, to know how big the contribution of hotel and restaurant tax to PAD Makassar. The approach used in this study is Mix-method. And the method of analysis used is descriptive analyze the data of tax on hotel and restaurant tax. The results showed that very lack of hotel tax and the tax contributes restaurant less contributed to revenue in 2016.]]>
<![CDATA[DAUR ULANG SAMPAH NON ORGANIK UNTUK INDUSTRI KREATIF RUMAHAN MASYARAKAT DESA SANROBONE ]]>
<![CDATA[Muhammad Reza Ramdani]]>;
<![CDATA[nurfadila nurfadila]]>;
<![CDATA[subhan subhan]]>;
<![CDATA[Musliha Shaleh]]>
<![CDATA[ Jurnal PkM Pengabdian kepada Masyarakat Vol 4, No 3 (2021): Jurnal PkM: Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Indraprasta PGRI ]]>
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DOI: 10.30998/jurnalpkm.v4i3.6487
<![CDATA[The decomposition of non-organic wasted is very difficult and require time tended to be longer as well as the numbered of non-organic wasted that is scattered and accumulated in the village area and as well lacked of knowledge sanrobone villagers about treatment of non-organic wasted, tend to villagers hoarded or burned the waste. The purpose of this dedication to provided knowledge in utilizing and processing of non-organic wasted into household industry products, are ready to be marketed and the new economic pointed of the village. The implementation method is through a non-organic waste recycling training program and provides solutions marketing the results of the management of non-organic wasted. The results achieved in this dedication of village communities able to cultivate non-organic waste into a home craft and communities are able to market physically and through online applications. This kind of devotion still needs to be done again for various processed products so that it can increase the quantity of product types.]]>
<![CDATA[Audit Manajemen Atas Bahan Baku Untuk Meningkatkan Efisiensi dan Efektivitas CV.Ladjalani di Makassar ]]>
<![CDATA[Subhan Subhan]]>;
<![CDATA[Muhammad Reza Ramdani]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v9i1.350
<![CDATA[This study examines the effectiveness of management audits of raw materials in the company CV. Ladjalani in Makassar. The purpose of this study to determine the activity of purchasing raw materials has been carried out efficiently and effectively. This research approach uses a descriptive quantitative approach. The method of data collection is done by observing directly the object of research and making direct observations, documenting archives or reports related to the activity of purchasing raw materials, questionnaires to find out the response to the researcher's questions on company activities. From the results of the study showed the activity of purchasing raw materials carried out by CV. Ladjalani is still inefficient and effective. This can occur due to waste of transportation costs or the cost of shipping raw materials. This waste occurs because the company establishes a policy on the purchasing department to purchase raw materials after getting an order. The company has not yet determined what frequency of purchasing the most economical raw materials.]]>
<![CDATA[Pengaruh Motivasi dan Lingkungan Kerja Terhadap Kinerja Pemeriksaan Pajak ]]>
<![CDATA[S Subhan]]>;
<![CDATA[Edy Susanto]]>;
<![CDATA[Muhammad Reza Ramdani]]>
<![CDATA[ Jurnal Ekonomika Vol 5 No 1 (2021): JURNAL EKONOMIKA - FEBRUARI ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi ]]>
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DOI: 10.37541/ekonomika.v6i1.663
<![CDATA[Penelitian ini mengananlisis hubungan antara motivasi dan lingkungan kerja terhadap kinerja pemeriksaan pajak dikantor pelayanan pajak madya makassar. Tujuan penelitian ini untuk mengukur tingkat pengaruh motivasi dan lingkungan kerja terhadap kinerja pemeriksaan pajak. Pendekatan penelitian kuantitatif dengan sumber utama data dari kuesioner yang diberikan kepada pegawai yang melakukan pemeriksaan pajak dengan metode sampling sensus, metode analisis dengan regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial Motivasi berpengaruh positif dan tidak signifikan terhadap Kinerja Pemeriksa Pajak, dan Lingkungan Kerja berpengaruh positif dan signifikan terhadap Kinerja Pemeriksa Pajak pada Kantor Pelayanan Pajak Madya Makassar. Nilai Adjusted R Square sebesar 0,359 atau 35,9 % yang menunjukkan bahwa Motivasi, Stres dan Lingkungan Kerja mempengaruhi Kinerja Pemeriksa Pajak pada Kantor Pelayanan Pajak Madya Makassar. Sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian.]]>
<![CDATA[Pengaruh Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Pada Kantor DPRD Kabupaten Enrekang ]]>
<![CDATA[Ulfa Ulfa]]>;
<![CDATA[Abdul Rahman Mus]]>;
<![CDATA[Subhan Subhan]]>;
<![CDATA[Muh. Abduh]]>;
<![CDATA[Nur Wahyuni]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 2 (2022): Februari - April ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v5i2.335
<![CDATA[Penelitian ini bertujuan untuk menguji Pengaruh Akuntabilitas dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Pada Kantor DPRD Kabupaten Enrekang. Penelitian ini dilakukan pada bulan Februari-Maret 2022. Metode yang digunakan adalah metode pendekatan kuantitatif. Jenis data yang digunakan yaitu data primer dan sekunder. Untuk mengumpulkan data lapangan, penelitian ini menggunakan metode survei dengan cara membagikan kusioner terhadap objek penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan regresi linear berganda dengan bantuan software SPSS. Hasil penelitian menunjukan Pengaruh Akuntabilitas dan Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap Pengelolaan Keuangan Pada Kantor DPRD Kabupaten Enrekang.]]>
<![CDATA[Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit dengan Kecerdasan Emosional sebagai Variabel Moderasi Pada KAP Kota Makassar ]]>
<![CDATA[Besse Dipha Marhama Saputri]]>;
<![CDATA[Muhammad Su'un]]>;
<![CDATA[Subhan]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 3 (2022): Mei - Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v5i3.411
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan independensi auditor terhadap kualitas audit dengan kecerdasan emosional sebagai variabel moderasi Penelitian ini merupakan penelitian kuantitatif, dengan menggunakan data primer. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling atau sampel yang biasa digunakan dalam penelitian ilmiah sebanyak 30 dari 6 KAP auditor dari jumlah populasi sebanyak 58 Auditor. Metode analisis data yang digunakan adalah Structual Equation Model (SEM)dengan bantuan smart PLS. Variabel dependen yang digunakan dalam penelitian ini adalah Kompetensi dan Independensi, variabel independen yang digunakan yaitu Kualitas Audit sedangan variabel moderasi yang digunakan dalam penelitian ini yaitu Kecerdasan Emosional. Hasil penelitian menunjukkan kompetensi dan independensi auditor berpengaruh positif dan signifikan terhadap kualitas audit sedangkan kompetensi dan independensi auditor berpengaruh positif dan signifikan terhadap kualitas audit dengan dimoderasi oleh kecerdasan emosional.]]>
<![CDATA[How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic ]]>
<![CDATA[Darwis Lannai]]>;
<![CDATA[Fadel Azyumardi Syahban]]>;
<![CDATA[Nurfadila Nurfadila]]>;
<![CDATA[St. Hartati Haeruddin]]>;
<![CDATA[Subhan Subhan]]>
<![CDATA[ Advances in Taxation Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/atr.v1i1.5
<![CDATA[The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can be concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic.]]>
<![CDATA[Construction Services Income Tax Analysis ]]>
<![CDATA[Subhan Subhan]]>
<![CDATA[ Advances in Taxation Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/atr.v1i1.12
<![CDATA[This study aims to determine the calculation, deduction, deposit, and reporting of income tax article 4 paragraph 2 for construction services at Nindya-Passokorang (KSO). The value of the budget contract uses funds sourced from WINRIP IBRD LOAN NO. 8043 - ID of Rp. 202,911,052,727. The data analysis method used is descriptive quantitative analysis of research results using numerical calculations to obtain data, the data source used in this study is primary data in the form of subject data obtained directly from the source and secondary data regarding the general description of service companies. construction. The results show that the income tax rate of article 4 paragraph 2 using a 3% rate with the qualifications of large and medium enterprises Nindya-Passokorang (KSO) no longer pays the final income tax article 4 paragraph 2 because service users are tax cutters. Based on research conducted in terms of monthly tax reporting that has been routinely carried out in order to avoid the applicable tax penalties.]]>
