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All Journal Jurnal Akuntansi Multiparadigma SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimasa Jurnal Ilmiah Edunomika (JIE) Al-Buhuts (e-journal) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Media Bina Ilmiah
Riyanti Riyanti
Universitas Muhammadiyah Palopo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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HOW DOES LOCAL WISDOM BECOME VALUE IN SELLING-PRICE SETTING? Antong Antong; Riyanti Riyanti
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.38

Abstract

Abstrak – Bagaimana Kearifan Lokal Menjadi Nilai Utama dari Penentuan Harga Jual?Tujuan Utama – Penelitian ini mencoba menggali makna penentuan harga jual dari perspektif pedagang ikan.Metode - Penelitian ini menggunakan fenomenologi sebagai metode penelitian. Beberapa pedagang ikan dan kepala pasar menjadi informan pada penelitian ini.Temuan Utama – Penelitian menunjukkan bahwa Pedagang ikan cenderung mengabaikan perhitungan harga pokok penjualan (HPP). Nilai kepercayaan dan sipammase-mase yang terkandung pada HPP dijadikan dasar untuk menentukan harga jual ikan. Harga jual terkonsep sebagai “rasa” saling mengasihi terhadap sesama.Implikasi Teori dan Kebijakan - Beberapa aspek non-materi yang mendasari pengabaian HPP. Rasa syukur yang tersirat menggambarkan pengabaian aspek biaya dalam HPP untuk menentukan harga jual.Kebaruan Penelitian – Penggalian nilai nonmateri dalam penentuan harga jual dari pedagang ikan merupakan kebaruan utama dari penelitian ini.  Abstract – How Does Local Wisdom Become Value in Selling-Price Setting??Main Purpose – This study tried to explore the meaning of selling price determination from the perspective of fish traders.Method - This study uses phenomenology as a research method. Several fish traders and market chiefs became informants on the study.Main Findings – This study shows that fish traders tend to ignore the calculation of the cost of goods sold (COGS). The value of trust and Sipammase-mase contained in COGS is used as a basis for determining the selling price of fish. The selling price is conceptualized as a "sense" of loving each other towards each other.  Theory and Practical Implications – Some of the non-material aspects underlying COGS abandonment. Implied gratitude describes the abandonment of the cost aspect in COGS to determine the selling price.Novelty - Extracting nonmatter value in determining the selling price of fish traders is a major main of this study.
PENGARUH KOMPONEN FRAUD RISK DIAMOND TERHADAP ASSET MISAPPROPRATION PADA APARAT PEMERINTAHAN Muhammad Adhitya; Zikra Supri; Riyanti Riyanti
Media Bina Ilmiah Vol. 17 No. 7: Februari, 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i7.299

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud risk diamond model terhadap persepsi asset misappropriation. Jenis data penelitian ini adalah data primer. Penelitian ini dilakukan di aparat pemerintahan Luwu Raya. Kuesioner disebarkan kepada pegawai yang bekerja pada bidang aset, bidang anggaran, dan bidang perbendaharaan dan akuntansi sehingga mendapati responden sebanyak 32 orang. Penelitian ini menggunakan teknik analisis regresi linear berganda, uji t, dan koefisien determinasi yang diolah menggunakan applikasi SPSS . Hasil penelitian menunjukkan bahwa tekanan dan kesempatan tidak berpengaruh terhadap asset misappropriation. Sedangkan variabel rasionalisasi dan kemampuan berpengaruh terhadap asset misappropriation
Analisis Determinan Kualitas Pelaporan Keuangan Perusahaan Non Jasa Keuangan di Bursa Efek Indonesia Rahma Purnama Sari; Zikra Supri; Riyanti Riyanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1239

Abstract

The purpose of this research is to analyze the determinants that affect a financial reporting that includes the board of commissioners and audit committee using the IBM SPSS Program in analyzing secondary data. Non-financial service companies in the 2018-2020 period are the samples used in this study. The research method used in this study is a quantitative description with regression analysis. The results of this research test are based on decision making which shows that the audit committee has an influence on the quality of financial reporting, but the audit committee has a not so significant influence on the quality of financial reporting in improving the quality of financial reports, while the test results from research on the board of commissioners are based decision making which shows different results from the audit committee that on the board of commissioners has an influence on the quality of financial reporting. So if the number of commissioners in a company increases, it will affect the quality of financial reporting and the delivery of financial reports to users will be faster and more relevant.
HUBUNGAN UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DENGAN FINANCIAL DISTRESS Sofyan Syamsuddin; Riyanti Riyanti; Sultan Sultan; Zikra Supri; Sahrir Sahrir
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 1 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i1.742

Abstract

Penelitian ini menyelidiki hubungan antara financial leverage, ukuran perusahaan dengan financial distress. Berbagai penelitian telah dilakukan, namun belum memberikan kesimpulan yang dapat dijadikan acuan dalam dunia bisnis serta dapat memberikan informasi kepada calon investor mengenai kondisi perusahaan. Di sisi lain, utang merupakan bagian integral dari operasi perusahaan. Teknik pengambilan sampel penelitian ini yaitu teknik purposive sampling dengan menggunakan sampel 44 perusahaan industri yang terdapat di Bursa Efek Indonesia tahun 2018-2022, hasil penelitian menemukan bahwa financial leverage mempengaruhi financial distress. Penelitian ini juga memberikan informasi bahwa ukuran perusahaan tidak berhubungan dengan financial distress meskipun rasio ukuran perusahaan juga mempengaruhi rasio hutang perusahaan. Peningkatan utang lebih memengaruhi kesulitan keuangan daripada peningkatan ukuran perusahaan.
Auditor Perspective in Fraud Detections Using Emotional and Spiritual Quotient Muhammad Fadli; Zikra Supri; Riyanti Riyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.7848

Abstract

This study aims to determine the effect of emotional, spiritual, and intellectual intelligence in detecting fraud. This research is focused on internal and external auditors in South Sulawesi. There were 72 respondents as the sample in this study, using a sampling technique in the form of simple random sampling. Data collection method using a questionnaire. The data analysis technique uses multiple linear analyses. The study's results found that two variables in this study were proven to be significant, and one variable was not. So, Spiritual and Intellectual Intelligence positively affect fraud detection, while emotional intelligence does not positively affect fraud detection. High quality of intellectual intelligence in an auditor can produce good performance because, with good performance, the percentage automatically detects fraud is higher because the auditor is able to assess the quality of his performance properly; besidesthat, high spiritual intelligence in auditors makes his work more convincing and maximum. However, Emotional Intelligence does not affect the audit results, so it does not significantly influence detecting fraud. However, with the condition that the auditor has intellectual intelligence and is accompanied by high spiritual intelligence, he is able to maximize the auditor's performance in detecting fraud.
Analisis Pengaruh Kinerja Keuangan Daerah terhadap Pertumbuhan Ekonomi di Provinsi Sulawesi Selatan Rezkia Rezkia; Zikra Supri; Riyanti Riyanti
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3213

Abstract

The purpose of this study was to determine the regional financial performance and economic growth of South Sulawesi Province from 2012 to 2021 because the success of a local government in regulating and funding its area can be seen from its financial performance and economic growth described in Law of the Republic of Indonesia Number 9 of 2015. The method used in this study is a quantitative method using secondary data. In producing the information in this study, ratio measurements were used. There are 3 ratios used, namely the independence ratio, the fiscal decentralization ratio, and the last is the PAD Effectiveness ratio. The results of this study are known that the ratio of independence has no effect and is significant on economic growth, on the ratio of fiscal decentralization with the same result that the ratio of independence has no effect and is significant on economic growth, while the ratio of effectiveness of PAD produces different results, namely the ratio of effectiveness of PAD has an effect and significant to economic growth.
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 Perspektif Akuntansi Lingkungan PT Sumber Graha Sejahtera Luwu Sahrir Sahrir; Sultan Sultan; Sofyan Syamsuddin; Riyanti Riyanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1417

Abstract

This study aims to find out how the application of environmental accounting at PT Sumber Graha Sejahtera Luwu, as well as what are the cost components related to waste management, and how to treat environmental accounting. This research method uses qualitative research methods. Where the researcher describes the findings that come from the results of interviews, field observations, and documentation. The result of this research is that the company recognizes environmental costs by creating a Waste Management structure by recording transactions for B3 waste management which are then disclosed in the company's financial statements. Cost components related to waste management consist of land, buildings, machinery and IPAL structure equipment, as well as operational costs for waste management. The results showed that PT SGS had implemented environmental accounting, in practice the company had incurred environmental costs related to waste management and included it in the financial statements. The operational costs of waste management itself consist of labor costs, building maintenance costs, costs of spare parts and auxiliary materials, energy costs, retribution and testing costs, expedition and cleaning costs, and depreciation costs. The accounting treatment for waste management costs is in accordance with the relevant PSAK.
Co-Authors Antong Antong Hilda Guntur Muhammad Adhitya Muhammad Fadli Muhammad Fatur Rahman Nurhuda Nurhuda Rahma Purnama Sari Rezkia Rezkia Rifqa Ayu Dasila Rifqa Ayu Dasilah Sahrir Sahrir Saldy Saputra Siska Nur Sofyan Syamsuddin Sultan Sultan Verina Elsa Zikra Supri