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All Journal 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 Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Al-Buhuts (e-journal) Golden Ratio of Community Services and Dedication Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis JOSAR (Journal of Students Academic Research)
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.
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.
KONSEPTUALISASI MACHHINE LEARNING DALAM PROSES PENGAUDITAN BERBASIS ARTIFICAL INTELEGENCE Ahmad Dzaki; Syamsu Alam; Muhammad Nur
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2010

Abstract

Penelitian ini bertujuan untuk  mengeksplorasi konseptualisasi machine learning dalam proses audit berbasis kecerdasan buatan, kerangka konseptualnya, menelaah tingkat penerimaan auditor, serta mengidentifikasi faktor pendukung dan hambatan dalam penerapannya. Jenis Penelitian Ini Studi Literatur menggunakan data sekunder dengan sebanyak 15 Artikel yang bersasal dari Jurnal yang terindeks Scopus Q1-Q4, kriteria artilkel yang di gunakan yaitu yang dapat di akses bebas, dari tahun 2020-2025 dengan menggunakan kata kunci Machine Learning, Effetifitive dan Quality Audit. Hasil daripada penelitian ini adalah bahwa Konseptualisasi ini menjelaskan bahwa audit sampling masih bertahan bukan karena lebih unggul, tetapi karena auditor memandangnya lebih mudah digunakan (PEOU), meski secara kegunaan (PU) lebih rendah dibanding machine learning audit. Oleh karena itu, penerapan ML membutuhkan strategi yang meningkatkan PU dan PEOU auditor agar dapat diterima dan digunakan secara luas.
Tekanan Finansial dan Moralitas Individu terhadap Fraud dengan Etika Egoisme sebagai variable Moderasi M. Khusnul Mubarak; Syamsu Alam; Asriady Bakri
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 5 No 1 (2024): Education and Islamic Studies (Januari-Juni)
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v5i1.288

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tekanan finansial dan moralitas individu terhadap fraud dengan etika egoism sebagai variabel moderasi studi kasus di kantor BAPENDA Kota Makassar. Data dalam penelitian ini di peroleh dari pegawai kantor BAPENDA Kota Makassar.Penelitian ini menggunakan data premier dengan cara melakukan penelitian langsung di lapangan dengan memberikan kuesioner kepada 100 responden. Teknik analisi data yang digunakan yaitu analisis statistic deskriktif dan PLS (Partil Least Square). Hasil penelitian menunjukkan bahwa tekanan finansial dan moralitas individu berpengaruh positif dan signifikan terhadap fraud . Tekanan finansial dan moralitas individu berpengaruh positif dan signifikan terhadap fraud dan yang di perkuat etika egoism.
The Effect Of Role Stress On Auditor Performance With Psychological Well-Being As Moderation Variables In BPKP Makassar Azisah Fadhilah; Syamsu Alam; Julianty Sidik Tjan
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.2971

Abstract

Role stress is a condition where a person experiences pressure while carrying out his work, role pressure is generally associated with organizational conditions and with the place and position of individuals in the organization. This study aims to examine the Effect of Role Stress on Auditor Performance with Psychological Well-Being as a moderation variable at the Makassar City BPKP Office. The data in this study was obtained from the Auditors of the BPKP Makassar City Office who were willing to be respondents. This study used primary and secondary data by conducting direct research in the field by providing questionnaires / statement sheets to 36 respondents. Data analysis techniques are carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that Role Stress had a negative and significant effect on Auditor Performance. Role Stress has a positive effect on Auditor Performance which is strengthened Psychological Well-Being as a Moderation Variable.
Transformasi Digital Sistem Perpajakan : Dampaknya terhadap Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah: Studi pada UMKM Sektor Informal di Kota Makassar Nur Wahyuni; Hasnidar Syam; Syamsu Alam; Eka Ariaty Arfah
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.7609

Abstract

Digital transformation of the tax administration through DJP Online, e-Filing, and e-Billing is expected to enhance efficiency, transparency, and access to tax services. However, among informal-sector MSMEs, the benefits are not evenly realized, as a persistent gap remains between revenue potential and actual collections, shaped by limited digital literacy, low tax understanding, and constraints in infrastructure and technological readiness. This study aims to examine the impact of digital tax transformation on tax compliance among informal-sector MSMEs in Makassar City, identify key barriers to adopting digital tax systems, and formulate context-sensitive adaptive strategies to strengthen the effectiveness of digitalization policies. A qualitative approach with an exploratory case-study design was employed using in-depth interviews, participant observation, focus group discussions, and document analysis; data were analyzed thematically and triangulated to capture MSMEs’ responses, perceptions, and compliance behaviors. The findings indicate that digital tax transformation contributes positively to formal compliance particularly timely filing and easier tax payments yet this improvement is not fully matched by stronger material compliance due to ongoing limitations in digital literacy, regulatory understanding, and perceived system complexity, highlighting the need for sustained education and assistance. Moreover, when digital services are perceived as user-friendly, fair, and high-quality, some MSME taxpayers show a shift from enforced compliance toward voluntary compliance.
Co-Authors Ahmad Dzaki Andi Fadli Hasan Andi Nurwanah Andi Nurzalza Rahmasuci Andika Pramukti Aryati Arfah Asri Ady Bakri Azisah Fadhilah Basri Modding Eka Ariaty Arfah Eka Ariaty Arfah Fitri Anggria Ningsih Sainuddin Hasnidar Syam Herlina Herlina Julianty Sidik Tjan Junaid, Asriani M. Khusnul Mubarak Mansyur Ramly Muhammad Nur Nur Rahmah Usman Nurwahyuni Nurwahyuni Ratna Sari Sari Sakinah Siti Khajar Sudirman Sri Buana Sri Devi Eka Suherman Suharmin Syarif Tenriwaru, T. Ummu Kalsum Vadira Wardyani