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All Journal Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Edunomika (JIE) El-Iqtishod: Jurnal Ekonomi Syariah Golden Ratio of Community Services and Dedication Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JOSAR (Journal of Students Academic Research) Amnesty: Jurnal Riset Perpajakan
Syamsu Alam
Universitas Muslim Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES IN WAJO DISTRICT SOUTH SULAWESI Syamsu Alam; Tenriwaru Tenriwaru; Andi Nurwanah
JOSAR (Journal of Students Academic Research) Vol 1 No 2: September 2016
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v1i2.1127

Abstract

This study aims to determine how the competence of the financial apparatus and the application of the financial accounting system in realizing the qualitative characteristics of regional financial statements so it can become a reflection of the achievement of the performance accountability of local government agencies as regional financial managers. The data of the research is primary quantitative data obtained directly from the source or place where the research was conducted. The data collection conducted a survey using a questionnaire instrument which was measured using a Likert scale. The data analysis method used was the Descriptive Statistical Test and Partial Least Square (PLS) by performing the Outer Model Test - Measurement Model and Inner Model Test - Structural Model. The findings of this study are: 1) Apparatus competence has a significant effect on the quality of regional financial statements; 2) The regional financial accounting system has a significant effect on the quality of regional financial statements; 3) Apparatus competence has a significant effect on the performance accountability of government agencies: 4) The regional financial accounting system has a significant effect on the accountability of the performance of government agencies; 5) The quality of regional financial statement has a significant effect on the performance accountability of government agencies; 6) Apparatus competence has a significant effect on the performance accountability of government agencies through the preparation of quality regional financial statements; 7) The regional financial accounting system has a significant effect on the performance accountability of government agencies through the preparation of quality regional financial statements.
Moderation Internal Control System: PSAK Adoption IFRS and Dysfunctional Audit Behaviour on Audit Quality Ratna Mappanyuki; S Sumiyati; N Nengsih; Syamsu Alam
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.59729

Abstract

This study aims to empirically illustrate the influence of PSAK adoption IFRS, with its interaction with dysfunctional audit Beha-vior, on audit quality, utilizing the internal control system as the moderation variable. The data collection comes from Indonesia’s state-owned enterprises (SOE) employees located in Jakarta with criteria gender, level of education, age, and length of service. The survey on questionnaires and the analysis were executed through the Smart PLS 3.0. The pivotal discovery reveals a noteworthy impact of IFRS Adoption on audit quality. These findings align cohesively with agency theory, suggesting that interactions with-in agency relationships frequently give rise to knowledge inequ-ality, manifesting as information asymmetry. Highlighting the im-perative of transparency, it is emphasized that financial reports crafted with transparency possess the potential to shape the quality of resultant financial statements. Intriguingly, this study concludes with the unexpected revelation that there is no moderation (predictor moderation) of the internal control system on the influence of applying IFRS Adoption on audit quality. This underscores the assertion that situational leadership attains greater efficacy when supported by conducive leadership tailored to specific circumstances. Regarding theoretical and practical im-plications, no direct interaction is discerned between the internal control system, IFRS Adoption, and Dysfunction Audit Behavior. The moderator test findings in this study serve as moderation predictors and unveil how the internal control system variable functions solely as a predictor in the established research model, thereby contri-buting novelty to the existing literature.
PERAN SUMBER DAYA MANUSIA TERHADAP PELAYANAN DAN KUALITAS KEPUASAN COSTUMER MOLINDO INTI PERKASA Herlina Herlina; Aryati Arfah; Syamsu Alam
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13756

Abstract

Abstrak Pertumbuhan yang terjadi di berbagai sektor bisnis saat ini terlihat sangat cepat. Hal ini disebabkan oleh perekonomian global saat ini yang semakin maju. Persaingan bisnis hampir terjadi di berbagai sektor. Dalam suatu perusahaan hal yang paling penting yang perlu diperhatikan adalah sumber daya manusia yang menjadi pendukung utama tercapai tujuan perusahaan. Penelitian ini bertujuan untuk mengetahui peran sumber daya manusia berpengaruh terhadap pelayanan dan kualitas kepuasan pelanggan Molindo Inti Perkasa. Analisis saat ini menggunakan pendekatan kuantitatif. Hasil penelitian telah menemukan bahwa sumber daya manusia berpengaruh terhadap pelayanan dan sumber daya manusia berpengaruh terhadap kualitas kepuasan pelanggan Molindo Inti Perkasa. Kata Kunci: Sumber Daya Manusia, Pelayanan, Kualitas Kepuasan Pelanggan
Company Value: A Review of the Financial Performance of Property and Real Estate Companies Tenriwaru Tenriwaru; Sri Buana; Syamsu Alam; Asriady Bakri
AJAR Vol 7 No 01 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i01.485

Abstract

This research was conducted with the aim of analyzing financial performance based on profitability ratio analysis, liquidity ratios analysis, and solvency ratio analysis in increasing firm value. This research uses descriptive quantitative method. The sampling method was purposive sampling, consisting of 2 samples of companies in the Property and Real Estate Sector: (1) PT. Ciputra Development Tbk and (2) PT. Summerecon Agung Tbk. The results of this study indicate that: (1) PT Ciputra Development Tbk and PT Summarecon Agung Tbk tend to have almost stagnant ROA values and even decrease in each period of the current year. (2) Liquidity (CR) from 2018-2022 PT Ciputra Development Tbk and PT Summarecon Agung Tbk have a current ratio percentage above the industry standard which is more than 100%, this condition shows that these companies can control their current debt. (3) PT Ciputra Development Tbk and PT Summarecon Agung Tbk shows that the percentage of DER from year to year tends to be high above 90% of the industry standard, this condition results in the company's debt ratio being higher than the company's capital.
The Effect of Book Tax Differences, Operational Cash Flow to Earnings Persistence Sri Devi Eka Suherman; Syamsu Alam; Asriani Junaid
SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i02.478

Abstract

One of the crucial functions of financial reports is to serve as a basis for evaluating performance and representing the condition of financial performance in an organization or company. Accrual financial reports are prepared based on established standards based on accounting principles, while fiscal financial reports are reports prepared based on tax regulations and used by parties with an interest in the tax collection process. The difference in the value of profit in the financial statements after the fiscal reconciliation is carried out for tax purposes based on the provisions of the tax regulations is what gives rise to the term book tax differences in tax analysis. Earnings persistence is current period earnings which reflects earnings in future periods. This study aims to analyze the effect of Book Tax Differences, Operating Cash Flow and Accrued Profits on Profit Persistence in Manufacturing Companies listed on the Indonesia Stock Exchange. The research object for manufacturing companies listed on the IDX for 2017-2021 is with a sample of 10 manufacturing companies selected using the Purposive Sampling technique. The results showed that the higher the large positive book tax differences, the better the company's profit persistence, while for large negative book tax differences, the higher the large negative book tax differences, the lower the earnings persistence. The higher the company's operating cash flow, the higher the profit persistence. the higher the accrual profit, it will not affect the persistence of earnings.
PENGGELAPAN PAJAK TINJAUAN MORAL PERPAJAKAN (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN) Nur Indah Pujiati; Syamsu Alam; Amiruddin Amiruddin
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5310

Abstract

This study aims to determine the Tax evasion of the Moral Review of Taxation (Study of South Makassar Pratama Tax Office). This research method uses descriptive qualitative research.The results of the study have explained that in knowing how the government can improve tax morale so as to minimize tax evasion at South Makassar KPP is to warn taxpayers about the importance of paying taxes in order to avoid tax sanctions. This is also done in order to improve taxpayer tax morale as seen from the sub-concepts of Pre-Conventional Stages, Conventional Stages, Post-conventional Stages, Attitudes towards Behavior, Subjective Norms, and Behavioral Control. Whereas in discussing the causes of taxpayers to commit tax evasion, it can be seen from financial statement analysis, sales analysis, or contract analysis, then after finding an irregularity in the taxpayer's financial report, an interview can be conducted with the taxpayer to find out the indication of fraud, namely the taxpayer who is has indications of committing fraud based on pressure, opportunity, rationalization, ability, or arrogance.
Co-Authors Amiruddin, Amiruddin Andi Fadli Hasan Andi Nurwanah Andi Nurzalza Rahmasuci Andika Pramukti Aryati Arfah Asri Ady Bakri Basri Modding Eka Ariaty Arfah Fitri Anggria Ningsih Sainuddin Herlina Herlina Junaid, Asriani Mansyur Ramly N Nengsih Nur Indah Pujiati Nur Rahmah Usman Nurwahyuni Nurwahyuni Ratna Mappanyuki Ratna Sari S Sumiyati Sari Sakinah Siti Khajar Sudirman Sri Buana Sri Devi Eka Suherman Suharmin Syarif Tenriwaru, T. Ummu Kalsum Vadira Wardyani