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All Journal Jurnal Media Wahana Ekonomika Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) SAR (Soedirman Accounting Review): Journal of Accounting and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimasa Jurnal Ilmiah Edunomika (JIE) Accounting Profession Journal (APAJI) Jurnal Ekonomika dan Bisnis Community Empowerment Share: Jurnal Ekonomi dan Keuangan Islam Al-Buhuts (e-journal) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Media Bina Ilmiah Jurnal Ekonomi Kreatif Indonesia Income Journal: Accounting, Management and Economic Research Jurnal Ekonomika dan Bisnis E-JURNAL AKUNTANSI
Zikra Supri
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palopo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Lingkungan Pengendalian dan Moralitas Individu dalam Pencegahan Fraud yang Terjadi pada Pengelolaan Alokasi Dana Desa Siska Nur; Zikra Supri; Riyanti Riyanti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1433

Abstract

Fraud is an illegal act that is carried out by a person or more than one person, either intentionally or unintentionally, to gain profit in various ways to obtain money, assets and so on which can harm many parties. This study aims to determine whether the control environment and individual morality influence the prevention of fraud that occurs in the management of Village Fund Allocations (ADD), and to add insight into fraud in Indonesia, especially in remote villages. The samples in this study were village officials, village consultative bodies (BPD) in Bonelemo Barat Village, Saronda Village, Tumbubara Village, Tetekang Village, Marinding Village. West Bajo district in Luwu district. The data is collected by using a questionnaire with a Likert scale. This research includes descriptive research with a quantitative approach. The analytical tool for testing the hypothesis is multiplication linear regression analysis using the IBM Statistics SPSS 21 program. This variable indicates that the control environment has an effect on preventing fraud in the allocation of village funds in the West Bajo sub-district and morality has no effect on preventing fraud in the allocation of village funds.
Analisis Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Gender, Penerapan E-System Perpajakan dan Pengetahuan Perpajakan Muhammad Fatur Rahman; Zikra Supri; Riyanti Riyanti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1497

Abstract

The purpose of this study is to analyze taxpayer compliance based on gender, analyze taxpayer compliance based on the implementation of the taxation e-system and analyze taxpayer compliance based on tax knowledge. This research uses quantitative research methods, where this research leads to the possibility of a causal relationship between two or more variables. The population in this study were all individual taxpayers registered at KPP Pratama Palopo. While the sampling technique in this study was convenience sampling. The sample used was 30 respondents who came from individual taxpayers at KPP Pratama Palopo. The results of this study indicate that simultaneously gender, application of the taxation e-system and knowledge of taxation affect taxpayer compliance. Partially, the gender variable has no effect on taxpayer compliance. This is because the taxpayer will always obey his obligations as a citizen and obey the law regardless of factors that indicate he is a man or a woman. Furthermore, the variable implementation of electronic systems has an effect on taxpayer compliance. When compared to before implementing the e-system, the implementation of the e-system is more efficient, reporting can be done quickly, anytime and anywhere that is clearly connected to the internet, and data accuracy is more guaranteed. Taxpayer awareness variable affects taxpayer compliance. This means that tax knowledge possessed by taxpayers is the most basic thing that must be owned by taxpayers because without knowledge of taxes, it is difficult for taxpayers to carry out their tax obligations.
Pelatihan Pengelolaan Keuangan Bagi Ibu Rumah Tangga Zikra Supri; Riyanti Riyanti; Nurhuda Nurhuda
Jurnal Abdimasa Pengabdian Masyarakat Vol 6 No 2 (2023): Jurnal ABDIMASA Pengabdian Masyarakat
Publisher : Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalabdimasa.v6i2.3509

Abstract

This activity aims to increase the understanding and knowledge of housewives in managing household finances properly so that there is no situation where expenditure is greater than income so that welfare is realized for the family. The method used in this activity is in the form of training or short training in managing household finances by using simple records. Participants are given training with activities by providing material and followed by a question and answer session and practice/practice; provision of simple bookkeeping filled in accordance with the real conditions of the participants. The activity participants were housewives in Rumaju Village totaling 15 people. The results of the study showed that the participants were very enthusiastic about participating in the activity from the beginning to the end of the activity. Besides that, based on the results of the Pre-Test and Post-Test, training participants can make their own financial accounting without the help of a resource person/instructor
Analisis Kesiapan Penggunaan Digital Finance pada UMKM di Kota Palopo Perspektif I-TOE Model Zikra Supri; Putri Dewintari; Nadia; Risdayanti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1912

Abstract

Digital finance can help improve the effectiveness and efficiency of business processes and operations, especially Micro, Small and Medium Enterprises ( SMEs ). Productive SMEs are one of the main keys in driving the acceleration of national economic recovery. The Financial Services Authority (OJK) also explained the importance of Digital finance's contribution in supporting the achievement of Sustainable Development Goals (SDGs). The urgency of the research is related to the use of digital finance which is still not massive among SMEs in Palopo City, one of which is caused by the readiness of SMEs in using digital finance. This study aims to determine the readiness of SMEs in using digital finance. The research method uses a quantitative approach based on the Individual - Technology Organization Environment (I-TOE) model by involving SMEs in Palopo City as respondents. The population is SMEs who live in Palopo city, and the sampling technique uses simple random sampling. Data collection is done through surveys / questionnaires both manually and online. The data analysis technique in this study used multiple linear regression. The results showed that partially the technology and environmental variables had a positive effect on the readiness of SMEs to use digital finance. as well as for individual and organizational variables showed results that had no effect. Meanwhile, the results of the simultaneous test can explain that the Independent variables (Environment, Organization, Individual and Technology) affect the readiness to use digital finance variable.
Kemampuan Laba Kotor, Laba Operasi, Laba Bersih dan Perubahaan Piutang dalam Memprediksi Arus Kas Operasi di Perusahaan Manufaktur Riyanti; Sultan; Zikra Supri; Sahrir; Sofyan Syamsuddin
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Jurnal Ekonomika dan Bisnis

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

Abstract

Riyanti, Sultan, Zikra Supri, Sahrir, Sofyan Syamsuddin.Penelitian ini bertujuan untuk mengetahui konsep mana yang terbaik dalam memprediksi arus kas aktivitas operasi dan memberikan bukti empiris mengenai laba kotor, laba operasi, laba bersih dan perubahan piutang dalam memprediksi arus kas untuk aktivitas operasi di masa depan dengan menguji setiap variabel. Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan tahun 2021. Jenis penelitian merupakan penelitian kuantitatif. Sampel ditentukan berdasarkan metode purposive sampling. Data – data diperoleh dari website resmi Bursa Efek Indonesia (www.idx.co.id) dan website resmi tiap perusahaan. Teknik analisis data menggunakan teknik analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa perubahan piutang memiliki kemampuan terbaik dibandingkan laba kotor, laba operasi dan laba bersih dalam memprediksi arus kas operasi masa depan. Secara parsial hanya variabelperubahan piutang yang terbukti berpengaruh signifikan terhadap variabel dependen (arus kas operasi).
The Impact Of Students' Perceptions Of Green Accounting On Sustainable Career Decisions Andi Risdayanti; Rismawati; Zikra Supri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.7522

Abstract

The purpose of this study was to determine student perceptions and green accounting influencing sustainable career decisions. This type of research uses quantitative, with the data used is primary data sourced from distributing questionnaires directly to respondents using Likert scale measurements. The population used by class A students of the Faculty of Economics and Business, University of Muhammadiyah Paalopo. Data collection in this study used purposive sampling techniques to select samples and produced 133 samples. The data analysis method used in this study is using the help of IBM SPSS 25 software with various tests. The results showed that student perceptions did not have a significant effect on sustainable career decisions, while green accounting had a significant effect on sustainable career decisions.
STUDENT PARTICIPATION IN THE GREEN ACCOUNTING SOCIETY PROGRAM: ITS IMPACT ON ENVIRONMENTAL AWARENESS Amelia Rahmayani; Rismawati Rismawati; Zikra Supri
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14443

Abstract

This study aims to determine whether student participation in the green accounting society program can affect environmental awareness. This research method uses quantitative methods using purposive sampling method with a sample of respondents selected purposively. Data were collected through a questionnaire which included variables of student participation, Green Accounting Society, and environmental awareness. The population in this study were 7th semester class A students at the Faculty of Economics & Business, Universitas Muhammadiyah Palopo. Data analysis techniques were carried out using the Statistical Package for the Social Sciences (SPSS) 25th edition application. The results of this study indicate that student participation has no significant effect on environmental awareness, while the green accounting society has a significant effect on environmental awareness. Kata kunci: Students Participation; Green Accounting Society; Environmental Awareness; Sustainability
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT UNTUK MENABUNG DI PERBANKAN SYARIAH KOTA PALOPO Indah, Indah; Supri, Zikra
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 4 (2023): November
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i4.27

Abstract

ABSTRAK Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh pengetahuan, promosi dan kualitas pelayanan terhadap minat menabung masyarakat pada perbankan Syariah di Kota Palopo. Metode pengumpulan data yang digunakan yaitu melalui penyebaran kuesioner pada nasabah bank syariah KCP Kota Palopo. Peneliti menggunakan sampel sebanyak 100 responden, teknik pengambilan sampel dengan randome sampling. Data yang diperoleh dari penyebaran kuesioner ini kemudian diolah menggunakan komputer dengan aplikasi SPSS versi 24. Analisis ini meliputi uji validitas, uji reliabilitas, uji regresi berganda, uji ????2 , uji T dan uji F. Hasil uji T (parsial) menunjukkan variabel pengetahuan tidak berpengaruh terhadap minat menabung, variabel promosi berpengaruh positif dan signifikan terhadap minat menabung, dan variabel kualitas pelayanan berpengaruh positif dan signifikan terhadap minat menabung. Hasil uji F (simultan) dengan hasil variabel pengetahuan, promosi dan kualitas pelayanan secara bersama-sama berpengaruh positif dan signifikan terhadap minat menabung. ABStract This research is a quantitative study that aims to determine the effect of knowledge, promotion and quality of service on people's interest in saving in Islamic banking in Palopo City. The data collection method used was through the distribution of questionnaires to customers of the Palopo City KCP sharia bank. Researchers used a sample of 100 respondents, the sampling technique with randome sampling. The data obtained from distributing these questionnaires were then processed using a computer with the SPSS application version 24. This analysis included validity tests, reliability tests, multiple regression tests, ????2 tests, T tests and F tests. The results of the T test (partial) showed that the knowledge variable had no effect on the intention to save, the promotion variable had a positive and significant effect on the intention to save, and the service quality variable had a positive and significant effect on the intention to save. The results of the F test (simultaneous) with the results of the variable knowledge, promotion and quality of service together have a positive and significant effect on the intention to save.
ROTASI KAP DAN FEE AUDIT SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Andi Nur Azisah; Zikra Supri; Riyanti
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i2.100

Abstract

This study aims to examine the effect of Public Accounting Firm Rotation (KAP) and Audit Fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange. This study used a quantitative method using 43 samples from manufacturing companies and processed using the Statistical Program for Social Science (SPSS). The results of this study show that audit rotation does not significantly affect audit quality and audit fees affect audit quality
Memahami Pandangan Mahasiswa tentang Akuntansi Hijau dalam Ekonomi Hijau Hasinah; Rismawati; Zikra Supri
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i3.59

Abstract

This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives are pivotal for the future of sustainable economics. Using a quantitative approach, this study involved 133 purposively sampled respondents. Multiple linear regression was used for data analysis. This research offers insight into how students' perceptions and attitudes towards green accounting can impact sustainable practices' adoption. It's among the few studies addressing students, future key players in the green economy. The findings contribute significantly to green accounting education and training. Moreover, it can aid policymakers and practitioners in designing more effective educational programs.
Co-Authors Amelia Rahmayani Amelia Rahmayani Andi Nur Azisah Andi Risdayanti Astari, Chitra Budianto, Rahman Dukalang, Hendra Ervianingsih, Ervianingsih Goso Goso Hamka, Herika Hasinah HASINAH HASINAH I Ketut Patra Indah Indah Juniaty Ismail Katili, Chitra Yuliashri Mardah Mardah Muhammad Adhitya Muhammad Fadli Muhammad Fatur Rahman Nadia Nispa Sari Nurhuda Nurhuda Putri Dewintari Rahma Purnama Sari Rezkia Rezkia Risdayanti Rismamati Rismawati Rismawati Rismawati Rismawati Rismawati Sudirman RIYANTI Riyanti Riyanti . Riyanti Riyanti Sahrir Sahrir Sahrir Siska Nur Sofyan Syamsuddin SULTAN sultan Sultan . Sultan Sultan Sultan Sultan Wisnu Kurniadi Zainal S, Muhammad Zara Agshari