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Nuraisyiah Nuraisyiah
Fakultas Ekonomi, Universitas Negeri Makassar
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Pengaruh Penerapan Metode Resitasi Terhadap Motivasi Belajar Siswa Kelas XI Akuntansi Pada Mata Pelajaran Akuntansi di SMK Negeri 4 Soppeng Aris Munandar; M. Ridwan Tikollah; Nuraisyiah Nuraisyiah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5892

Abstract

This study aims to analyze the effect of the application of the recitation method on the learning motivation of accounting class XI students in Accounting subjects at SMK Negeri 4 Soppeng. The population in this study is all Accounting grade XI students at SMK Negeri 4 Soppeng which totals 34 students, while the sample in this study was taken using the total sampling technique. The data collection techniques used are questionnaires and observation. The data analysis techniques used are percentage descriptive analysis, simple linear regression, and hypothesis testing using SPSS 27 for windows. The results of this study show that the variable of the recitation method has a positive and significant effect on the learning motivation of accounting students at SMK Negeri 4 Soppeng.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rifna Ayu Novita Putri; Nuraisyiah Nuraisyiah; Azwar Anwar
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8448

Abstract

Tax serves as the primary pillar of state revenue, yet tax avoidance practices in the global and domestic energy sectors remain a serious challenge to fiscal sustainability due to significant profit management incentives. This research aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance with profitability as a control variable. The scientific approach employed is a quantitative method using multiple linear regression analysis, utilizing secondary data from 32 energy sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The results indicate that CSR disclosure (CSRDi) has no significant effect on tax avoidance (Sig. 0.292), implying that social transparency in this sector is merely a form of regulatory compliance and an effort to maintain public legitimacy rather than a tool to conceal tax avoidance. Conversely, profitability (ROA) was found to have a significant positive effect (Sig. < 0.001), concluding that corporate tax decisions are more dominantly influenced by financial performance for fiscal efficiency rather than social commitments. These findings provide a basis for regulators to strengthen tax supervision based on corporate financial performance analysis.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA USAHA GRATIA TORI’ Okri Allorerung; Nuraisyiah Nuraisyiah; Samsinar Samsinar
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.10615

Abstract

Penelitian ini menganalisis implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM) dalam penyusunan laporan keuangan sederhana pada usaha Gratia Tori’ di Toraja. Dengan menggunakan metode penelitian kualitatif deskriptif, data dikumpulkan melalui observasi, wawancara, dan studi dokumentasi terhadap transaksi keuangan selama tahun 2024. Hasil penelitian menunjukkan bahwa pencatatan keuangan di Gratia Tori’ telah dilakukan secara sederhana, namun laporan keuangan yang dihasilkan belum memenuhi ketentuan SAK-EMKM. Hal ini disebabkan karena pemilik usaha tidak mempunyai pemahaman yang dalam mengenai standar ini. Implementasi SAK-EMKM diharapkan dapat meningkatkan akurasi laporan keuangan dan mendukung pengambilan keputusan yang lebih baik di masa mendatang.
Co-Authors Abd. Rijal Ajib Prajumarse Alfiana Andi Anggi Kemalasari Aris Munandar Azwar Anwar Fajriani Azis Handayani, Andi Asti Ira Ayu Puspitasari M. Ridwan Tikollah M. Yusuf A. Ngamapo Miranda Miranda Muhammad Azis Muhammad Hasan Muhammad Imam Ma'ruf Nining Nurtrida Nur Arisah Nurdiana Nurjannah Okri Allorerung Rifna Ayu Novita Putri Sahade Samsinar Samsinar Sitti Hajerah Hasyim Tuti Supatminingsih Zulfikar Yusuf Yusuf