Articles
<![CDATA[PELATIHAN LAPORAN KEUANGAN SYARIAH BAGI ENTREPRENEUR MUDA DI MAKASSAR ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Niken Probondani Astuti]]>
<![CDATA[ Al-Khidmat Vol 2, No 2 (2019): Vol 2 No.2 Jurnal Al Khidmat ]]>
Publisher : <![CDATA[Pusat Pengabdian kepada Masyarakat LP2M UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/jak.v2i2.5882
<![CDATA[Training on sharia financial statements for young entrepreneurs in Makassar aims to train young people who already have business in preparing and subsequently making sharia financial reports. Islamic financial statements are needed for decision making for the business owners themselves and outside parties.The method of implementation is carried out by conducting counseling, training sharia financial reports and mentoring. The final goal of this service is for young entrepreneurs to be able to understand and take notes on Islamic financial statements.]]>
<![CDATA[PENGARUH CAR, BOPO, NPF DAN FDR TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Muhammad Syakhrun]]>;
<![CDATA[Anwar Anwar]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ BJRM (Bongaya Journal of Research in Management) Vol 2 No 1 (2019): BJRM (Bongaya Journal of Research in Management) ]]>
Publisher : <![CDATA[P3M STIEM BONGAYA ]]>
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DOI: 10.37888/bjrm.v2i1.102
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh CAR, BOPO, NPF dan FDR terhadap profitabilitas pada bank umum syariah di Indonesia. Populasi dalam penelitian ini adalah semua Bank Umum Syariah yang berada di Indonesia. Sampel yang digunakan adalah purpossive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Bank Umum Syariah yang memenuhi kriteria untuk menjadi sampel adalah dua Bank Umum Syariah, yaitu Bank Syariah Mandiri dan Bank Negara Indonesia Syariah. Jadi, pada penelitian ini terdapat 32 titik amatan (4 tahun x 4 triwulan x 2 bank = 32). Hasil pengujian menunjukkan bahwa CAR, BOPO dan NPF berpengaruh negatif terhadap profitabilitas bank umum syariah di Indonesia. Sedangkan FDR berpengaruh positif terhadap profitabilitas bank umum syariah di Indonesia.]]>
<![CDATA[LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL ]]>
<![CDATA[asbi amin amin]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v4i1.1855
<![CDATA[This research aimed to test the understanding of the budgetary participation and budget target clarity have effect to Manajerial Performance. Locus of Control able to moderate the effect of This research also to test the effect of risk preferences which acts as a moderating budgetary participation and budget target clarity to Manajerial Performance. This research took 54 respondents with a sampling technique is Judgement Sampling. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the results of the analysis it can be seen that the participation in budgeting and the clarity of budget targets has a positive and significant effect on managerial performance, then the Locus of control is not able to moderate the influence of participation in budgeting and the clarity of budget targets on managerial performance.]]>
<![CDATA[PREFERENSI RESIKO DALAM MEMODERASI PEMAHAMAN PERATURAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN FORMAL PADA KPP MAKASSAR UTARA ]]>
<![CDATA[Asbi Amin]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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<![CDATA[This research aimed to test the understanding of the tax rules, tax paying awareness to tax formal compliance. This research also to test the effect of risk preferences which acts as a moderating variable on the relationship between the understandings of the tax rules and tax paying awareness on tax formal compliance. Data used in this research were obtained from questionnaires (primary) and a few observations and interview with parties related. Methods of data analysis using moderate regression analysis.Results of research indicates that an understanding of the tax laws and tax paying awarenesseffect the positive and significant to tax formal compliance. The risk preferences showed the positive and significant result so that can moderate the relationship between the understanding of the tax laws and taxpayer formal compliance.The risk preferences showed the positive and significant result so that can moderate the relationship between the understanding of tax paying awareness and taxpayer formal compliance.]]>
<![CDATA[ASPEK E-FILING DENGAN KETAATAN WAJIB PAJAK MELALUI MODERASI KECAKAPAN INTERNET DAN BIAYA KETAATAN ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Andi Marlinah]]>;
<![CDATA[Sukmawati Sukmawati]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 18 No 1 (2021): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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DOI: 10.37476/akmen.v18i1.1382
<![CDATA[The purpose of this research was to analyze e-filing effect on taxpayer compliance, to analyze e-filing effect on mandatory compliance through moderation of internet skills and to analyze e-filing effect on taxpayer compliance without being moderated by compliance costs. Data were collected questionnaires which were distributing to the sample with accidental sampling technique to 100 individual taxpayers at KPP Makassar Barat. Data analysis using the Moderated Regression Analysis (MRA) approach. The results of the study found that the application of e-filing positively and significantly affects taxpayer compliance, internet proficiency as moderating the relationship between e-filing and taxpayer compliance, while compliance costs do not moderate the relationship between e-filing and taxpayer compliance.]]>
<![CDATA[Anteseden Kecurangan Akuntansi ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Muslim Muslim]]>;
<![CDATA[Novita Adam]]>;
<![CDATA[Rapika Anwar]]>;
<![CDATA[Parmin Ishak]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i3.003
<![CDATA[The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.]]>
<![CDATA[Prinsip Etika Profesi Akuntan : Persepsi Mahasiswa ]]>
<![CDATA[Syiar Rinaldy]]>;
<![CDATA[Asbi Amin]]>;
<![CDATA[Aisyah Shalsabila]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 2 (2020): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v3i2.231
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui perbedaan persepsi mahasiswa terhadap prinsip etika profesi akuntan berdasarkan gender, tingkatan, prestasi dan pengalaman kerja. Pendekatan penelitian ini adalah kuantitatif dengan metode komparatif. Pengumpulan data dengan menyebarkan kuesioner via google form (online) kepada responden. Populasi dari penelitian ini adalah mahasiswa jurusan Akuntansi STIEM Bongaya dan sampel menggunakan metode insidential dengan total 100 mahasiswa sebagai responden yang terdiri dari 50 orang semester II dan 50 orang semester VI. teknik analisis Independent Sampel T-test. Hasil penelitian membuktikan bahwa tidak terdapat perbedaan persepsi mahasiswa terhadap prinsip etika profesi akuntansi berdasarkan gender dan pengalaman kerja. Namun terdapat perbedaan signfikan persepsi mahasiswa terhadap prinsip etika profesi akuntan berdasarkan tingkatan dan prestasi.]]>
<![CDATA[Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism ]]>
<![CDATA[Syamsuri Rahim]]>;
<![CDATA[Muslim Muslim]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ Jurnal Akuntansi Vol. 23 No. 1 (2019): January 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v23i1.459
<![CDATA[This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional auditor skepticism. And the test of the red flag variables and auditor work experience on fraud detection through professional auditor skepticism. The number of samples used was 40 people from 8 Public Accountant offices in Makassar City using the census method. Data collection research uses questionnaires in the form of questionnaires. The data analysis technique used is the Partial Least Square (PLS) Method. The results showed that the red flags and professional skepticism had a positive and significant influence on fraud detection, while the auditor's work experience had a positive but not significant influence on fraud detection. Red flag and auditor work experience have a positive and significant influence on professional skepticism. Professional skepticism is able to mediate the significant influence between red flags and auditor work experience on fraud detection.]]>
<![CDATA[AKUNTANSI BUMDES DI DESA JE’NEMADINGING KABUPATEN GOWA ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Niken Probondani Astuti]]>
<![CDATA[ Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 3, No 2: Januari 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/jks.v3i2.1276
<![CDATA[Je’nemadinging village is one of the villages located in Pattalassang District, Gowa Regency. Since the existence of BUMDes in this area, all these transactions are only recorded when money comes in and money goes out with a simple count. BUMDes managers have never prepared financial reports as appropriate for a business-oriented entity. This is due to the lack of knowledge of managers because none of their educational backgrounds come from the economic sector. On the basis of the problems that occur with partners, this PKM program needs to be carried out. This PKM activity was carried out at the Je'nemadinging village office. The model used in the lecture method, tutorial method and discussion. The result of this PKM is that the BUMDes Management can make bookkeeping in the form of recording incoming and outgoing money in accordance with generally accepted rules. In addition, BUMDes management has understood the accounting for cash receipts, cash disbursements, sales and purchases to the preparation of financial reports]]>
<![CDATA[KARAKTERISTIK PERSONAL, MORALITAS PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Wahyuni]]>
<![CDATA[ eBA Journal: Journal Economic, Bussines dan Accounting Vol. 8 No. 1 (2021): Journal Economic, Bussines dan Accounting ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Darul Ulum ]]>
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DOI: 10.32492/eba.v8i1.118
<![CDATA[This reserach intends to examine individual characteristics, tax morale and tax sanctions have an influence on taxpayer compliance. This research is a quantitative research. The population in this study were individual taxpayers at West Makassar Tax Office using Accidental sampling technique so that the sample amounted to 100 people. The data were collected by using a questionnaire method. The analysis method used in testing the hypothesis is multiple linear regression analysis. The results prove that individual characteristics, tax morale and tax sanctions have a positive and significant effect on taxpayer compliance.]]>
