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All Journal The Indonesian Accounting Review Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Equilibrium Jurnal Akuntansi STIE Muhammadiyah Palopo Martabe : Jurnal Pengabdian Kepada Masyarakat Ekspose: Jurnal Penelitian Hukum dan Pendidikan Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Accounting Accountability and Organization System (AAOS) Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review Islamic Economic and Business Journal Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Suhartono
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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The Effect of Auditor Competency and Organizational Support on Auditor Performance at the Selayar Islands District Inspectorate with Work-Life Balance as a Moderation Nabila Fildzah Syakirah; Suhartono; Muhammad Sapril Sardi Juardi
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.74

Abstract

This study aims to examine the influence of auditor competence and organizational support on auditor performance with work-life balance as a moderating variable. This research is a quantitative study with a causality approach. The population in this study were auditors working at the Selayar Islands Regency Inspectorate, with the sampling technique using the census method or saturated sampling. The number of samples used in this study was 45 auditors consisting of first-time auditors, junior auditors, and middle auditors. The data used in this study were primary data obtained through direct questionnaire distribution to respondents. The results showed that auditor competence had a positive and significant effect on auditor performance. Conversely, organizational support did not have a significant effect on auditor performance. In addition, the results of the moderation regression analysis showed that work-life balance was not able to moderate the effect of auditor competence on auditor performance, but was able to moderate the effect of organizational support on auditor performance. The implications of this study indicate that auditor competence plays a dominant role in improving auditor performance, while work-life balance only functions as a moderating variable in the relationship between organizational support and auditor performance. The results also emphasize the importance of developing auditor competence and implementing organizational policies that support work-life balance to encourage sustainable auditor performance.
The Effect of Earnings Management and Internal Control on Tax Avoidance, with Political Connections as a Moderator Rahayu; Lince Bulutoding; Suhartono
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.132

Abstract

This study aims to examine the effect of earnings management and internal control on tax avoidance, with political connections as a moderating variable. The research method used is purposive sampling with a total sample of 44 obtained from 11 selected companies. Data analysis was performed using multiple linear regression analysis and MRA testing. The results of this study indicate that earnings management does not have a positive effect on tax avoidance, while effective internal control has a negative effect on tax avoidance. The moderating variable of political connections does not moderate the effect of earnings management on tax avoidance but can weaken the effect of internal control on tax avoidance. Internal control not only prevents fraud in financial statements but also helps avoid tax avoidance practices. The implication of this study is that information related to the effectiveness of internal control can be one of the factors in determining a company's compliance, including in financial statement management, and companies that have political connections should maintain their relationships by avoiding practices that could damage the company's reputation and image.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA MASJID DI KAB. GOWA Sumarlin Sumarlin; Della Fadhilatunisa; Suhartono Suhartono; Muh. Chaerullah Burhan; Megawati Ismail
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 6 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i6.1999-2016

Abstract

Dalam melakukan pengelolaan keuangan diperlukan tanggung jawab yang besar dan keterampilan yang memadai demi terciptanya informasi yang lebih jelas dalam mengelola keuangan pada sebuah organisasi. Masalah yang dibahas dalam pengabdian ini adalah ISAK 35 sebagai standar akuntansi untuk organisasi atau lembaga nonlaba dalam menyusun laporan keuangan. Pengabdian ini bertujuan untuk melakukan pendampingan dalam penyusunan laporan keuangan masjid berdasarkan ISAK 35 di Kab. Gowa. Pendampingan ini dilakukan di beberapa masjid yang terdapat diwilayah Kab. Gowa. Pendampingan ini merupakan pendampingan yang bersifat kualitatif. Sumber data pengabdian ini adalah data primer. Selanjutnya proses pengumpulan data dalam pendampingan ini seperti survey pendahuluan, analisa laporan, evaluasi laporan dan proses pendampingan. Hasil dari pengabdian ini menunjukkan bahwa dengan  adanya pengenalan dalam menyusun laporan keuangan sesuai  dengan ISAK 35 dibantu dengan program akuntansi excel serta adanya pendampingan dalam menyusun laporan keuangan mampu meningkatkan  pengetahuan, mempercepat, mempermudah serta mampu meningkatkan keterampilan dan ketepatan bagi pengurus masjid dalam menyusun laporan keuangan.
Co-Authors A.Afiyah Nafisah Barokah Alfa Reza Dwi Yulistianingsih Andi Muhammad Agung Andi Wawo ASTRINA TAHANG Della Fadhilatunisa Didi Permadi Sukur Fadli Alif Reskiawan Farah Nur Fadhilah Farid Fajrin Fatahillah Ruslan Firman Firman Hadi Nasbey Husnul Khotimah Iin Pratiwi Irmawati H. R. Irmawati Irmawati Irna Virana Jamaluddin Majid Karmila Malik Lince Bulutoding M. Miftach Fakhri Maulida Khasanah Megawati Ismail Memen Suwandi MUH. CHAERULLAH BURHAN Muh. Fachrul Ryantama Muh. Wahyuddin Abdullah Muhammad Iqbal Muhammad Nurfaizy Hamdan Muhammad Sapril Sardi Juardi Muhammad Wahyudin Abdullah Mustakim Muchlis Nabila Fildzah Syakirah Nur Rahmah Sari Nurbiah Saheba Putri Nurfadhillah Putri Nurfitrah Nurfitrah Purwanto Wahyudi Rahayu Raodahtul Jannah Resky Resky Rika Dwi Ayu Parmitasari Riswanda Fatriansah Husain Roby Aditiya Rosni Saiful Muchlis Sumarlin Sumarlin Syaharuddin Syaharuddin Syariati, Namla Elfa Yusdin Yusdin