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All Journal Jurnal Riset Akuntansi Terpadu BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis eBA Journal: Journal Economic, Bussines and Accounting Nobel Management Review Al-Buhuts (e-journal) International Journal of Humanities Education and Social Sciences Advances in Management & Financial Reporting Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER Atestasi : Jurnal Ilmiah Akuntansi
wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation Wahyuni Wahyuni
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.42

Abstract

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type.
Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance? Wahyuni Wahyuni; Muhammad Adil; Nurul Fuada; Khadijah Darwin; Amran Amran
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.4

Abstract

This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.
Pengaruh Suku Bunga Deposito Terhadap Perkembangan Dana Deposito Wahyuni Wahyuni
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 1 (2023): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i1.60

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh tingkat suku bunga deposito terhadap perkembangan dana deposito pada Bank Mandiri Tbk. Penelitian dan pengumpulan data dilakukan pada perusahaan Kantor Cabang Pusat Bank Mandiri, Tbk. Makassar, Sulawesi Selatan, serta melalui media internet dengan menggunakan situs-situs www.bi.go.id, www.e-bursa.com, www.idx.co.id, PIPM Makassar dan situs lain yang mendukung penelitian. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan PT. Bank Mandiri (Persero) Tbk. periode 2010-2017 yang diperoleh dari website PT. Bank Mandiri (Persero) Tbk. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Dan selanjutnya data dianalisis menggunakan analisis regresi linear sederhana, uji koefisien determninasi dan uji parsial (uji t), yang diolah pada program SPSS. Hasil penelitian ini menunjukkan bahwa terdapatnya hubungan yang positif dan signifikan antara tingkat suku bunga deposito dengan perkembangan dana deposio pada Bank Mandiri Tbk. Bersarnya pengaruh suku bunga deposito adalah 20,672 terhadap perkembangan dana deposito tersebut
Effect of Security and Confidentiality and Readiness of Information Technology on the Use of E-Filing Muhammad Adil; Endang Winarsih; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

This study aims to examine and analyze the effect of security and confidentiality and information technology readiness on the use of e-filing. This study involved 100 respondents from 35,698 registered taxpayers and was calculated using the Slovin formula. Determination of the sample using the purposive sampling technique. The data in this study were collected by distributing questionnaires to respondents. After the data is collected, then data analysis is carried out using descriptive statistical analysis methods, instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and linearity test), and hypothesis testing (linear regression equation test). Coefficient of determination test, and t statistic test). Based on the research results, Security and Confidentiality has a positive and significant influence on the e-filing system, which means that the higher the security and confidentiality, the higher the use of e-filing. Also, Information Technology Readiness has a positive and significant influence on the use of the e-filing system, which indicates that the higher the perception of Information technology readiness in accessing the e-filing system, the higher the use of e-filing. The inappropriate distribution of questionnaires and the number of samples that are still lacking are limitations in this study. Future researchers are expected to carry out research at the right time and increase and expand the number of samples. In addition, the use of the interview method to respondents can maximize critical answers to the research results.
Management Accounting Practices and Performance of Micro, Small and Medium Enterprises in Makassar City Nurhidayah; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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Abstract

The purpose of this study is to determine the effect of management accounting practices on the performance of micro, small, and medium-sized enterprises (MSMEs) in Makassar City. This study used a survey method, in which information is gathered from respondents. Quantitative variables were explored, and the data collection technique incorporated a perceptual approach in the form of a questionnaire to ease measurement. The data were gathered through the use of questionnaires sent to randomly selected respondents. This study was conducted at Makassar City's MSMEs. After obtaining the data, multiple regression analysis was used to conduct the analysis and hypothesis testing, and the results were empirical findings. The study's findings indicated that management accounting procedures based on a budgeting system approach had a statistically significant effect on the performance of MSMEs at the 5% level. Simultaneously, the cost system approach and performance assessment system have a 10% effect on the performance of MSMEs. This research demonstrates that sound management accounting methods can significantly boost the performance of MSMEs, particularly in Makassar City. This finding is consistent with the contingency theory, which states that a corporation requires the appropriate strategy to increase corporate/business performance. Among the appropriate strategies is the implementation of sound management accounting processes.
Foreign and domestic ownership as the mediator Between investment strategy and company performance Ismail Badollahi; Idil Rakhmat Susanto; Nurhidayah Nurhidayah; Wahyuni Wahyuni
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.569

Abstract

The study aims to examine the moderating effect of the ownership structure on the relationship strategi investasi and the comprehensive firm performance in ASEAN. Using data from financial reports and sustainability report. Samples are 34 nonfinancial companies in ASEAN 2007 until 2019. The sample testing method is unbalanced panel data regression to test hypothesis. Th results shows Foreign and domestic ownership moderate the relationship between strategi investasi and productivity and kinerja keuangan. This research also proves that foreign and domestic ownership cannot form the relationship between strategi investasi and kinerja lingkungan. This study gives additional evidence as confirmation of the theory of Industrial Organization about the implementation of the corporate strategy is influenced by external factors, namely the role of foreign ownership in improving corporate performance. This study gives new insight to the company about the importance of considering the strategi investasi based R&D and the role of foreign and domestic ownership to increase productivity, kinerja keuangan and kinerja lingkungan.
Deteksi Kecurangan Laporan Keuangan Oleh Kantor Akuntan Publik Wahyuni Wahyuni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v2i1.276

Abstract

Penelitian ini bertujuan untuk menganalisis deteksi kecurangan laporan keuangan oleh kantor akuntan public (KAP) di kota Makassar. Penelitian dilakukan pada Kantor Akuntan Public (KAP) di Kota Makassar yang terdiri atas 7 Kantor Akuntan Publik, 25 orang auditor. Metode pengujian/analisis data dengan menggunakan deskriptif kualitatif. Berdasarkan analisis data yang diperolehdari informan, dapat diketahui bahwa kecurangan yang dilakukan oleh pihak klien bisa timbul karena lemahnya pengendalian internal perusahaan, tekanan pemimpin terhadap pihak manajemen dalam penyajian laporan keuangan, kurangnya pihak manajemen dalam mengetahui metode atau aturan dalam menyusun laporan keuangan atau disebut kurangnya pemahaman dalam menilai arti materialitas, dan akibatnya mereka akan tidak konsisten dalam penyajian laporan keuangan sehingga akan memicu terjadinya kecurangan dalam penyajian laporan keuangan.
Co-Authors Abdul Khaliq Amiruddin Amran Amran Andi Rustam Asbi Amin Dewi Mahmuda Endang Winarsih Idil Rakhmat Susanto Idrawahyuni Idrawahyuni Ismail Badollahi Ismawati Ismawati Khadijah Darwin Linda Arisanty Razak Mahfiza Mahfiza Muhammad Adil Nadhirah Nagu Nur Azizah Nurhidayah Nurhidayah Nurul Fuada SATRIYAS ILYAS