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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Jurnal Mirai Management Hasanuddin Economics and Business Review SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli Jurnal Penelitian Ekonomi Akuntansi (JENSI) PINISI Discretion Review Tangible Journal Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Andi Djemma I Jurnal Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Jurnal Akuntansi AKTIVA Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Seminar Nasional Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Penelitian dan Pengabdian Masyarakat Ininnawa: Jurnal Pengabdian Masyarakat Phinisi Applied Accounting Journal Jurnal Sipakatau Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Annusfy Jurnal Manajemen, Bisnis dan Kewirausahaan
Hariany Idris
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Persepsi Wajib Pajak Orang Pribadi terhadap Penerapan Coretax Administration System (CTAS) dalam Optimalisasi Penerimaan Pajak di KPP Pratama Makassar Selatan Idris, Hariany; Sangkala, Masnawaty; Rahman, Ahmad Nashiruddin Mushoddiq; Ginting, Chris Dayanti Br
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.700

Abstract

This study aims to examine the perceptions of individual taxpayers regarding the implementation of the Coretax Administration System (CTAS) in optimizing tax revenue at the South Makassar Tax Office (KPP). This study focuses on taxpayer digital literacy and tax compliance costs, both partially and simultaneously, as well as their influence on tax revenue optimization. The research sample consisted of 100 individual taxpayers registered at the South Makassar Tax Office, selected using purposive sampling. Data were collected through documentation and analyzed using classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that taxpayers' digital literacy has a significant positive effect on tax revenue optimization, indicating that the better taxpayers' digital understanding, the higher their compliance in tax reporting, which supports tax revenue optimization. In addition, tax compliance costs also have a positive effect on tax revenue, with lower compliance costs increasing the likelihood of tax revenue optimization. Overall, this study shows that both variables have a significant contribution to tax revenue optimization efforts.
Pendampingan Penggunaan Aplikasi BukuWarung sebagai Upaya Edukasi Transformasi Pencatatan Akuntansi Manual ke Digital pada Usaha Rumah Makan Prasmanan Emmy Saelan Mun'im, Abdul; Ginting, Chris Dayanti Br.; Idris, Hariany; Ryketeng, Masdar; Setiawan, Ricky; Azisah, Andi Nurul
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/k07r7395

Abstract

This community service activity aims to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) in implementing a digital-based bookkeeping system through the use of the BukuWarung application. The target partner is the Emmy Saelan Buffet Restaurant in Makassar City. This activity uses a participatory educational approach, which actively involves partners in every stage of implementation, including needs observation, socialization of the importance of digital bookkeeping, training on the use of the BukuWarung application, practical assistance, and evaluation of implementation results. The results of the activity show a significant increase in the ability of partners to carry out regular financial records, group transactions according to category, and prepare simple profit and loss reports. In addition to improving technical skills, this activity also succeeded in building awareness of financial literacy and the importance of separating personal finances from business finances. This activity is expected to become a model for sustainable assistance for other MSMEs in adopting digital technology as an instrument for improving financial governance that is adaptive to the digital economic transformation.
Analysis Of Liquidity Ratio To Financial Performance at PT. Duta Intidaya Tbk Wulandari, Fitri; Wulan A, A. Bidari Chandra; Idris, Hariany
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This research aims to determine the cause of the decrease and increase in the company's ratio, and to determine and analyze the liquidity ratio to the financial performance of PT. Duta Intidaya Tbk for 2019 to 2020This type of research is descriptive, with the object of research is the financial statements of PT. Duta Intidaya Tbk. With the type of quantitative data and secondary data sources. Where in research in analyzing financial performance by using liquidity ratios, namely the current ratio and cash ratio.The results showed that the financial performance of PT. Duta Intidaya Tbk has increased and decreased in accordance with the effectiveness of the standard, this can be seen from the calculation of the liquidity ratio that has been carried out has increased and decreased and this resulted in the company is still in good condition. and the decrease in the liquidity ratio occurred due to the company's ability to pay its short-term debt or to cover some of its assets and cash, the current ratio decreased from 2019 to 2020 by 68.39% and the cash ratio increased by 16.79%.
Analysis of Financial Statements in Measuring Financial Performance at PT. Matahari Department Store Tbk Hidayat, Fadhil; Rifai, Tri Akbar; Utami, Indah Hajar; Sarwinda, Siti; Idris, Hariany
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

This research is to find out more about PT Matahari Dapartment Store Tbk. As an analysis method, the horizontal analysis method is used. The horizontal financial analysis method examines the same components of financial statements over time. Financial statements under scrutiny are often compared over two or three periods, with the previous period acting as a baseline. In this analysis, the percentage decrease and increase in financial statement items from the previous period are considered.
The Influence Of Accountability And Transparency In Realizing Good Public Services (At The Luwu District PDAM Office) Irawan, Della Sinta; Idris, Hariany; Tikollah, M. Ridwan
Phinisi Applied Accounting Journal Vol 1, No 2 (2023): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract

ABSTRACTThis research aims to determine the influence of accountability and transparency in realizing good public services. The object of the research is the Regional Drinking Water Company, which is one of the regional business units that operates in the distribution of clean water to the public or known as (PDAM). The instrument in this research is a questionnaire where PDAM staff are the respondents in this research. The variables in this research are accountability and transparency as independent variables. As for the public service variable, it is a dependent variable. The results of this research show that accountability and transparency have a positive influence in realizing good public services at the Luwu Regency PDAM office.  Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas dan transparansi dalam mewujudkan pelayanan publik yang baik.Objek penelitian adalah Perusahaan Daerah Air Minum merupakan salah satu unit usaha Daerah yang bergerak pada pendistribusian air bersih bagi publik atau dikenal dengan (PDAM). Instrument pada penelitian ini adalah kuisoner dimana staf PDAM merupakan responden dalam penelitian ini. Variabel dalam penelitian ini adalah akuntabilitas dan transparansi sebagai variabel independent. Adapun untuk variabel pelayanan publik merupakan variabel dependent. Hasil dari penelitian ini menunjukkan bahwa akuntabilitas dan transparansi berpengaruh positif dalam mewujudkan pelayanan publik yang baik pada kantor PDAM Kabupaten Luwu.
Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro pada Usaha Jasa Ika Laundry di Makassar Nurul Wahdania; Hariany Idris; Samsinar Samsinar
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 1 (2025): : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i1.5908

Abstract

(MSMEs) play a strategic role in accelerating national economic growth, yet the majority of business owners still experience difficulties in presenting financial documentation that aligns with established accounting standard criteria. A similar problem is experienced by Ika Laundry located in Makassar, where the financial recording system still uses conventional methods in the form of cash inflow and outflow documentation without standardized report structure. This situation results in minimal comprehensive financial data that can be used to analyze business performance and support business development strategies. The limitation of financial information impacts the difficulty for business owners to conduct objective performance evaluation and make appropriate strategic decisions. This study is focused on developing Ika Laundry's financial reporting system based on the SAK-EMKM as a more systematic, practical, yet accountable framework. The research approach uses descriptive qualitative methods with information collection through structured interviews, field observations, and documentation of transaction activities throughout December 2024. Data analysis was conducted following comprehensive accounting cycle procedures, starting from business transaction identification, general journal preparation, ledger posting, trial balance compilation, adjustment processes, to financial statement finalization. Research results show that before implementation, Ika Laundry did not have adequate financial documentation according to accounting standards. After compilation, three main report components have been produced according to SAK-EMKM, including statement of financial position, income statement, and notes to financial statements. The documentation presents complete information regarding the company's financial condition, covering total assets, equity, revenue, and operational expenses. SAK-EMKM implementation has proven to enhance financial reporting transparency, facilitate objective business performance evaluation, and provide a credible information basis for strategic decision-making in future business development.
Pengelolaan Badan Usaha Milik Desa (BUMDes) Wisata Alam Sulili di Desa Baebunta Kecamatan Baebunta Kabupaten Luwu Utara Herlinda, Rhesky; Dunakhir, Samirah; Idris, Hariany
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.12526

Abstract

This study aims to analyze the implementation of the management system at BUMDes Wisata Alam Sulili in Baebunta Village, Baebunta District North Luwu Regency. The population in this study is BUMDes Wisata Alam Sulili and the sample in this study is the BUMDes administrators and managers who participate in managing BUMDes. The data collection techniques used in this study are observation, interviews, and documentation. The data analysis technique used in this study is Qualitative Descriptive. The results of this study indicate that the management process of the Village-Owned Enterprise (BUMDes) in Baebunta Village, starting from the Planning, Observation, Business Type Arrangement, Maintenance, and Results Report stages, has not been fully carried out based on the principles of BUMDes management according to Government Regulation Number 11 of 2021. Furthermore, the stage of reporting the results of BUMDes in Baebunta Village is not yet open or transparent to the community, so it is necessary to improve the aspect of financial accountability in managing its business units. For future researchers who will conduct research on the same topic, it is recommended to conduct a more in-depth study and add research variables so that the results can be compared with those found in previous studies.
Co-Authors Abdul Rijal Adiaksa, Harvan Afifah Afifah Ahsani Paramita Aisyah, Nien Artezy Almasita Andi Faisal, Andi Andi Miftahul Jannah, Andi Miftahul Andriyani Andriyani Angriani, Zul Anwar, Akifah Fikriah Arifin Arifin Arisa Ranteallo Aryati Arfah Ashar, Anita Asri, Rahmatul Azis, Fajriani Azisah, Andi Nurul Baharuddin Semmaila Baharuddin, Muhammad Rezha Bahrun, Sultan Adam Br. Ginting S, Chris Dayanti Dayana, Mashita Devita Natalia Dunakhir, Samirah Edhy, Ikram Fauziah, Andi Fatimah Azzahrah Fitri Wulandari Fitriani, Nurul Ginting, Chris Dayanti Br. Gunawan, Ichtiar H. Abdul Rijjal Hadrianti, Siska Hajrah Hamzah Hamda, Helmia Nursyaqila HASRIANA HASRIANA Hasyim, Sitti Hajerah Herlinda, Rhesky Hidayat, Fadhil Indra Nur Aini Irawan, Della Sinta Irwan Pratama Karmila Karmila Latif, Asrianti A. Leonardo Manase Lidia Pratiwi M. Ridwan Tikollah Mahmuda, Asriyani Manase, Leonardo Masnawaty Sangkala Muhammad Anwar Kadir Muhammad Azis Muhammad Azis Muhammad Zaky Athari Ihsan Mukhammad Idrus Mun'im, Abdul Musdalifa Musdalifa Mushoddiq Rahman, Ahmad Nashiruddin Mustafa, Nurul Nabilah Mustahar, Lutfiah Amalia Nabil S, St. Nur Qanita Zahiyah Nabilah Nur Rizqikah Nur Afiah Nur Afiah, Nur Nur Eny P. Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurhidaya, A. Nurhidayah Nurhidayah Nurhidayat Nurhidayat Nuriah, Shinta Nurjanna Nurjanna Nurnajamuddin, Mahfud Nurrahmah, Andi Tenrisau Nurul Asyifa Qatrunnada Nurul Sabani Nurul Wahdania Nurzalsabilah Pabisangan, Valent Pratika, Ayu Pratiwi, Fadilah Rafly Hasanuddin Rahmat, Riska Resky AN, Kiki Ananda Reynaldo Tandean Ricky Setiawan Rifai, Tri Akbar Rijal, Abdul Rizqikah, Nabilah Nur Ryketeng, Masdar S, Masnawati Sahade Sahade Salehuddin Salehuddin Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sari, Gina Puspita Sarwinda, Siti Siradjuddin, Suharti Sitti Hadijah Bakkarang Sri Rahmadhani Sumule, Irene Imanuela Syam, Selvina Syam, Selvira Utami, Indah Hajar Warka Syachbrani Wilisa Wilisa Wulan A, A. Bidari Chandra Yasin, St. Fatima Yasmir Yasmir Yusuf, Muh. Silmi Kaffa Yusuf, Syifa Irtiyah Zam Ichwan, Naila Syam