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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Aktual Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) JURNAL MANAJEMEN BISNIS JASF (Journal of Accounting and Strategic Finance) INVOICE : JURNAL ILMU AKUNTANSI Journal Online Manajemen ELPEI (JOMEL) Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Kewirausahaan JER J-CEKI Atestasi : Jurnal Ilmiah Akuntansi
Syamsuri Rahim
Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analysis Of Environmental Management Accounting Application In The Manufacturing Industry In Makassar City (Empirical Study On Cake Companies) Nurhikmah Syahrir; Masdar Mas’ud; Syamsuri Rahim
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7285

Abstract

This research was motivated by the existence of several problems related to the rapid growth of the manufacturing industry in Makassar City and inevitably led to the encroachment of the existing waste figures. In addition, the handling of waste generated by the manufacturing industry in particular still needs to be analyzed regarding its reporting and treatment. This study aims to determine how the application of environmental management accounting in the manufacturing industry in the city of Makassar, especially in the Cake company. This research was carried out for two months, namely in January-February 2021, taking place in 4 cake industries in Makassar City, namely, Sari Roti, JCO Donnuts and Coffe, Chocolicious, and Boluta' Makassar. To process the data, the author uses a qualitative descriptive method. The results show that: 1) There are three industries that already know and understand environmental management accounting, while 1 industry does not understand at all. 2) But of the three industries that understand management accounting, only 2 apply it in the form of reports in making management decisions for the next steps to be taken, 3) Industries that have not implemented it are caused by the lack of knowledge about environmental management accounting in Makassar City 4) The output of Environmental Management Accounting produced by the industry that has implemented it is by holding CSR activities and various forms of attention to the environment.
AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI FENOMENOLOGI PADA DESA LAMUNDE KECAMATAN WATUBANGGA KABUPATEN KOLAKA): AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI FENOMENOLOGI PADA DESA LAMUNDE KECAMATAN WATUBANGGA KABUPATEN KOLAKA) Irmayanti Irmayanti; Syamsuri Rahim; Sumarni Sumarni
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.9406

Abstract

concerning Village Financial Management Article 43-62. Meanwhile, the implementation This study aims to determine how the accountability of Village Fund management which includes planning, implementation, administration, reporting and accountability in Lamundre Village, Watubangga District, Kolak Regency. The research method used is a qualitative phenomenological research method . The data analysis technique used is a qualitative descriptive analysis technique using the Miles and Huberman model. Activities in data analysis are: data reduction, display, and conclusion drawing/verification. Sources of data are primary data and secondary data. Data collection techniques were carried out by observation, interviews, and documentation.The results of the study show that: (1) Planning has implemented the principles of participation and transparency, however in implementing the principles of participation and transparency still need to be improved in order to obtain quality planning results. (2) Implementation , at this stage the Village Government has implemented the principle of accountability related to receipts and expenditures in accordance with with Permendagri No. 20 of of the principles of transparency and accountability by the Activity Implementation Team (AIT) not yet fully done . (3) Administration at this stage in general has implemented the principle of accountability and is in accordance with the administration as stated in Permendagri Number 20 of 2018 concerning the management of Village Finance in articles 63-64. (4) Reporting and accountability in the reporting stage of the village government has applied the principle of reporting accountability in accordance with Permendagri No. 20 of 2018 concerning Village Financial Management article 68. Meanwhile, Village Fund Accountability in Lamundre Village, Watubangga District, Kolaka Regency is integrated with APBDes accountability. This is in accordance with Permendagri Number 20 of 2018 articles 70-71 regarding village financial reporting and accountability. However, horizontal accountability is still considered insufficient to describe the application of the principle of accountability to the community, as well as increasing the capacity of the village apparatus in order to create a perfect application of the principle of accountability in the management of Village Funds in Lamundre Village. Keywords: accountability, village fund management
Determination of Audit Report Delay in Indonesian Manufacturing Firms Trading on the Stock Market Syamsuri Rahim; Nur Wahyuni; Yuliantika I. Hady; Asriady Bakri
Jurnal Manajemen Bisnis Vol. 9 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i1.524

Abstract

The purpose of this research is to examine how manufacturing firms listed on the Indonesia Stock Exchange determine their audit report lag time. The focus of this study is a manufacturing firm trading on the Indonesia Stock Exchange in 2021. In this study, we rely on information from the Indonesia Stock Exchange's annual reports.Purposive sampling is employed to assemble the data. The study's population consists of all 232 manufacturing firms registered on the Indonesia Stock Exchange; the sample consists of 52 firms that match the study's parameters. SPSS is utilized for the analysis, and the methods employed are descriptive statistics, classical assumptions, and hypotheses. Partial negative and significant effects of firm size, positive and negligible effects of company age, and negative and insignificant effects of audit committee size were found in this study on audit report lag.
Analisis Sistem Pengendalian Intern Pada Efektifitas Pengelolaan Kas Kecil Perusahaan Ari Rizkiyansyah; Syamsuri Rahim; Hajering Hajering; Hamzah Ahmad
Paradoks : Jurnal Ilmu Ekonomi Vol. 4 No. 1 (2021): Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.932 KB) | DOI: 10.57178/paradoks.v4i1.508

Abstract

Penelitian ini bertujuan untuk menilai seberapa efektifnya sistem pengendalian intern pada pengelolaan kas kecil pada PT PLN (Persero) ULP Sengkang melalui Unsur Pengendalian Intern yang dilaksanakan dalam pengelolaan Kas Kecil yaitu Lingkungan Pengendalian, Penaksiran Resiko, Aktivitas pengendalian, Informasi & Komunikasi, serta Pemantauan. Metode yang digunakan dalam penelitian ini adalah Penelitian Lapangan (Field Research) dan Penelitian kepustakaan (Library Reseach) Jenis data penelitian ini adalah Kualitatif. Populasi dalam penelitian ini adalah karyawan pada PT. PLN (Persero) ULP Sengkang yaitu Manager, Bagian pelayanan pelanggan & administrasi, transaksi energi, K3L, Teknik sebanyak 12 orang. Hasil penelitian ini menyatakan bahwa dengan adanya pengendalian intern yang baik yang meliputi unsur lingkungan pengendalian, penaksiran Resiko, Aktivitas Pengendalian, Informasi & Komunikasi, serta Pemantauan berdampak efektif dan efisien dalam pengelolaan kas kecil di PT PLN (Persero) ULP sengkang. Pengelolaan kas kecil yang efektif akan membantu perusahaan dalam meningkatkan kinerja Penurunan BPP karena pengelolaan Kas kecil yang berjalan sesuai aturan dan transparan serta tepat sasaran.
Analisis Pemanfaatan Fasilitas Perpajakan dan Dampaknya Terhadap Kesinambungan Usaha di Masa Pandemi Covid-19 Muhammad Fakhri Ramadhan; Syamsuri Rahim; Aryati Arfah; Muslim
Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 4 (2022): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.169 KB) | DOI: 10.57178/paradoks.v5i4.534

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan dalam pemanfaatan fasilitas perpajakan dan dampaknya terhadap kesinambungan usaha di masa pandemi COVID-19 pada CV. Fajrin Pratama. Perusahaan akan menggunakan fasilitas perpajakan yang diberikan oleh pemerintah di masa pandemi COVID-19. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif. Teknik analisis data menggunakan teknik wawancara. Untuk mengumpulkan data lapangan penelitian ini menggunakan metode observasi dengan mengunjungi tempat penelitian dan melakukan wawancara kepada narasumber. Hasil penelitian yaitu CV. Fajrin Pratama mendapatkan informasi serta rekomendasi dari rekan sesama pelaku usaha. Sebagai pelaku usaha yang teregolong Usaha Mikro, Kecil, dan Menengah, CV. Fajrin Pratama telah memanfaatkan insentif perpajakan yang diberikan pemerintah. Dalam pelaksanaannya, CV. Fajrin Pratama mengalami kendala diawal atas perubahan pengurusan pajak dari offline ke online. Insentif pajak adalah langkah yang sangat bijak saat pandemi kepada pelaku usaha untuk membantu meringankan beban pajak sehingga berdampak positif terhadap kesinambungan usaha selama masa pandemi COVID-19.
Analisis Pengaruh Kinerja Keuangan dan Economic Value Added (Eva) Terhadap Return Saham Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Nur Wahyuni; Nurul saptyani; Syamsuri Rahim
Jurnal Online Manajemen ELPEI Vol 3 No 2 (2023)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v3i2.157

Abstract

The purpose of this study was to determine the effect of Financial Performance and Economic Value Added on Stock Returns in Food and Beverage Sector Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research data used is secondary data in the form of Financial Statements of Food and Beverage Sector Companies which registered on the Indonesia Stock Exchange for the period 2017 – 2021. The method of analysis for this research is Descriptive Statistical Analysis, Classical Assumptions Test and Multiple Linear Regression Tests. Based on the results of the analysis obtained, it shows that Financial Performance (Current Ratio) has a positive effect on Stock Returns, and Economic Value Added has a positive effect on Stock Return. The benefits of this research can later be used as a reference as material for consideration in assessing the financial performance of company shares and can also be used as material for consideration in making investment decisions for company investors.
PENGARUH SERTIFIKAT HALAL TERHADAP PENINGKATAN PENDAPATAN PENJUALAN USAHA DI SEKTOR FOOD AND BEVERAGE KOTA MAKASSAR Syamsuri Rahim; Tiara Halifah Puspa Sari; Nur Wahyuni
Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v12i1.3817

Abstract

Halal products have become a world trend because they have a potential market. It has been recognized that halal has a very important economic value, awareness of the concept of halal began to increase, and many companies in the field of products and services began to respond to consumer needs. The purpose of this study was to determine the effect of halal certificates on increasing income. This type of research uses descriptive quantitative methods. The variables studied consisted of halal certificate (X) and increase of income (variable Y). The data sources used are primary and secondary. Data collection is distribute questionnaires to 30 food and beverage sector companies in Makassar. The results of the study with simple linear regression analysis method showed that the effect of halal certificates was 41.3% and the remaining 58.7% could be explained by other variables not explained in this study.
The Profitability, Company Size and Audit Committee Effect on Audit Delay with Public Accounting Firms' Reputation as Moderator Variables Fitria Nita Rahajaan; Syamsuri Rahim
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze and examine the effect of profitability, firm size, and the audit committee on audit delay if it is moderated by the reputation of the public accounting firms. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2016 - 2019. The samples taken in this study were 22 companies with an observation period of 4 years with 88 observations. The research sample was determined using the purposive sampling method. Data collection was carried out using non-participant observation methods. This research's analysis technique is the Structural Equation Model (SEM) based on Partial Least Square (PLS). This study indicates that profitability and the audit committee have a negative and significant effect on audit delay. Firm size has a positive and insignificant effect on audit delay. The reputation of public accounting firms can strengthen the effect of profitability and the audit committee on audit delay. The reputation of public accounting firms is not able to strengthen the influence of firm size on audit delay.
Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, Sanksi Perpajakan Dan Kecerdasan Finansial Wajib Pajak Terhadap Determinan Program Pengungkapan Sukarela (Pps) Di Makassar Syamsuri Rahim; Andika Pramukti; Roy Sandi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6090

Abstract

Penelitian ini bertujuan untuk menguji faktor penentu keberhasilan program pengungkapan sukarela sebagai program kebijakan pemberian insentif pajak oleh pemerintah kepada para wajib pajak. Data dalam penelitian ini diperoleh dari para Aparatur Sipil Negara dibawah pemerintahan Kota Makassar yang telah menjadi ASN kurang lebih 5 tahun ke atas dan bersedia menjadi responden. Penelitian ini menggunakan data primer dan skunder dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 100 responden. Teknik analisis data dilakukan dengan analisis statistic deskriptif dan Statistical Product and Service Solution (SPSS). Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kepatuhan wajib pajak, sanksi pajak dan kecerdasan finansial wajib pajak secara keseluruhan berpengaruh positif dan signifikan terhadap Program Pengungkapan Sukarela (PPS) di Kota Makassar, Sulawesi Selatan. Kesadaran wajib pajak berpengaruh positif dan signifikan terhadap program pemberian insentif pajak pemerintah dalam bentuk PPS pada lingkup Aparatur Sipil Negara dalam lingkup Pemerintahan di Kota Makassar dengan nilai B = 0,341 dan nilai signifikansinya lebih kecil dari 5% yakni 0,039. Kepatuhan wajib pajak berpengaruh negatif dan tidak signifikan terhadap program pemberian insentif pajak pemerintah dalam bentuk PPS pada lingkup Aparatur Sipil Negara dalam lingkup Pemerintahan di Kota Makassar dengan nilai B = -0,206 dan nilai signifikansinya sama dengan dari 5% dengan nilai 0,058. Sanksi perpajakan tidak berpengaruh positif dan tidak signifikan terhadap program pemberian insentif pajak pemerintah dalam bentuk PPS pada lingkup Aparatur Sipil Negara dalam lingkup Pemerintahan di Kota Makassar dengan nilai B = 0,143 dan nilai signifikansinya lebih besar dari 5% dengan nilai 0,226 dan Kecerdasan finansial wajib pajak berpengaruh positif dan signifikan terhadap program pemberian insentif pajak pemerintah dalam bentuk PPS pada lingkup Aparatur Sipil Negara dalam lingkup Pemerintahan di Kota Makassar dengan nilai B = 0,272 dan nilai signifikansinya lebih kecil dari 5% dengan nilai 0,015.
Pengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi Nur Lazimatul Hilma Sholehah; Syamsuri Rahim; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v1i1.58

Abstract

This research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.
Co-Authors Andika Pramukti Ari Rizkiyansyah Aryati Arfah Asri Ady Bakri Fitria Nita Rahajaan Hamzah Ahmad Ikbal Ikbal Irmayanti Irmayanti Kirana Ikhtiari Masdar Mas’ud Mildazani Mildazani Muhammad Faisal AR Pelu Muhammad Fakhri Ramadhan Muhammad Reza Rahim Muhammad Suun Muslim Muslim Muslim Nur Lazimatul Hilma Sholehah Nurfadila nurfadila Nurhikmah Syahrir Nurul saptyani Nurwahyuni Nurwakia Nurwakia Rahmayati Rahmayati Ratna Sari Rina Anjarsari Roy Sandi Salim Basalamah Sari Fatimah Mus Siti Nurhayani Sumarni Sumarni Tiara Halifah Puspa Sari Ummu Kalsum Wardaningsi Wardaningsi Yuliantika I. Hady Yuni Maimuna ⁠⁠⁠Sahrullah ⁠⁠⁠Sahrullah