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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Equilibrium Aktiva : Jurnal Akuntansi dan Investasi Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Income Journal: Accounting, Management and Economic Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Memen Suwandi
Universitas Islam Negeri Alauddin Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI PADA SKPD KABUPATEN POLEWALI MANDAR Syaiful Umasangadji; Memen Suwandi; Sumarlin Sumarlin
Jurnal Ilmiah Akuntansi Peradaban Vol 5 No 1 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v5i1.10429

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji partisipasi anggaran, budget emphasis dan komitmen organisasi terhadap budgetary slack dengan locus of control sebagai variabel  moderasi.  Penelitian  ini  merupakan  penelitian  kuantitatif  dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh pegawai yang bekerja di SKPD Kabupaten Polewali Mandar. Jumlah sampel dalam penelitian ini berjumlah 72 responden. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung. Analisis data menggunakan analisis regresi linear berganda dan analisis regresi moderating dengan pendekatan nilai selisih mutlak. Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa partisipasi anggaran dan budget emphasis berpengaruh  positif  dan  signifikan terhadap budgetary slack. Sedangkan komitmen organisasi berpengaruh negatif dan signifikan terhadap budgetary slack.  Analisis  variabel  moderating  dengan pendekatan  nilai  selisih  mutlak  menunjukkan  bahwa  locus  of  control  mampu memoderasi partisipasi anggaran dan komitmen organisasi terhadap budgetary slack.  Sedangkan locus  of  control tidak  mampu  memoderasi  budget  emphasis terhadap budgetary slack. Implikasi penelitian ini terhadap penyusun anggaran diharapkan mampu meningkatkan locus of control pada dirinya. Begitupun untuk pemerintah Kabupaten Polewali Mandar  diharapkan  mampu  memaksimalkan sumberdaya manusia yang ada dengan tepat untuk menghindari terjadinya budgetary slack.Kata kunci: Partisipasi Anggaran, Budget Emphasis, Komitmen Organisasi, Locus of Control, Budgetary Slack. ABSTRACT This study aims to examine budget participation, budget emphasis and organizational commitment to budgetary slack with locus of control as a moderating variable. This research is a quantitative research with a descriptive approach. The population in this study were all employees working at the Polewali Mandar District SKPD. The number of samples in this study amounted to 72 respondents. The data used in the study are primary data collected through questionnaire surveys directly. Data analysis using multiple linear regression analysis and moderating regression analysis with an absolute difference value approach. The results of the study with multiple linear regression analysis show that budget participation and budget emphasis have a positive and significant effect on budgetary slack. While organizational commitment has a negative and significant effect on budgetary slack. Analysis of the moderating variable with the absolute difference value approach shows that locus of control is able to moderate budgetary participation and organizational commitment to budgetary slack. Whereas locus of control is not able to moderate the budget emphasis on budgetary slack. The implications of this research on budget compilers are expected to be able to improve the locus of control in him. Likewise for the Polewali Mandar Regency government, it is expected that it can maximize the available human resources properly to avoid the occurrence of budgetary slack. Keywords: Budget Participation, Budget Emphasis, Organizational Commitment, Locus of Control, Budgetary Slack
KESIAPAN IMPLEMENTASI PSAP NOMOR 13 PADA INSTANSIBADAN LAYANAN UMUM DI KOTA MAKASSAR Suhartono Suhartono; Memen Suwandi; Lince Bulutoding; Muhammad Iqbal; Firman Firman; Yusdin Yusdin
Jurnal Ilmiah Akuntansi Peradaban Vol 5 No 2 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v5i2.11812

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh komitmen, sumber daya manusia, gaya kepemimpinan, sistem informasi dan pengalaman kerja terhadap kesiapan implementasi PSAP Nomor 13. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Pngumpulan data dilakukan dengan mendistribusikan 100 kuesioner  untuk staf/karyawan di bagian keuangan. Dari 100 kuesioner yang didistribusikan 67 eksemplar yang diperoleh yang dapat dimasukkan dalam pemrosesan data. Hasil penelitian menujukan bahwa komitmen, sumb er daya manusia, gaya kepemimpinan, sistem informasi dan pengalaman kerja berpengaruh positif dan signifikan terhadap kesiapan implementasi PSAP Nomor 13. Secara parsial sumber daya manusia dan gaya kepemimpinan berpengaruh positif dan signifikan terhadap kesiapan implementasi PSAP Nomor 13. Namun komitmen, sistem informasi tidak berpengaruh terhadap kesiapan implementasi PSAP Nomor 13. Hasil penelitian ini juga menunjukan bahwa variabel independen mampu menjelaskan kesiapan implementasi PSAP Nomor 13 sebasar 64,4%., sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.Kata Kunci:         Komitmen, Sumber Daya Manusia, Gaya Kepemimpinan, Sistem Informasi pengalamana Kerja dan PSAP Nomor 13.    210  ABSTRACTThe purpose of this research is to know the influence of Commitment, Human Resources Readiness, Leadership Style, Imformation Systems and Work Experience on Implementation Readiness of PSAP No. 13. The type of this research is quantitative research using primary data with the kind of saturated samples. Data collection was done by distributing questionnaires of 100 to staff/employees in the finance department. From the 100 questionnaires distributed, 67 exemplars were obtained which could be included in the data processing. The result showed tha simultaneourly Commitment, Human Resources Readiness, Leadership Style Imformation Systems and Work Experience have a positive and significant effect on Readiness Implementation of PSAP No. 13. Partially, Human Resources Readiness and Leadership Style Systems have a positive and significant effect on Readiness Implementation of PSAP No. 13. However, Commitment, Imformation Systems and Work Experience does not have influence on Readiness implementation of PSAP No. 13. The result of this research also shows that the independent variables are able to explain to the readiness of Implementation of PSAP No. 13 equal to 61,5 % the rest influenced by other factor not examined in this research.Keyword: Commitment, Human Resources Readiness, Leadership Style, Imformation Systems, Work Experience and PSAP No. 13
KONSEP AMANAH: PENGELOLAAN DANA DESA MENUJU GOOD VILLAGE GOVERNANCE Rustam Rustam; Memen Suwandi; Namla Elfa Syariati; Puspita Hardianti Anwar
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26852

Abstract

Penelitian ini bertujuan mengetahui Pengelolaan Dana Desa dengan konsep amanah dalam mewujudkan Good Village Governance di Desa Wonorejo Timur. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif yang diperoleh melalui metode wawancara dan observasi. Adapun analisis data yang digunakan adalah triangulasi sumber data. Hasil penelitian menunjukan bahwa (1) Pemerintah desa telah menerapkan prinsip akuntabilitas dengan baik. Kemudian tahap pengelolaan Dana Desa telah menerapkan prinsip transparansi yang terbuka terhadap masyarakat tentang pengelolaan Dana Desa. Dan terkait Pertanggungjawaban yakni laporan pertanggungjawaban program dan realisasi program kepada masyarakat secara periodik dan membuat laporan pertanggungjawaban yang ditujukan untuk pemerintah daerah, provinsi maupun pusat,(2) Pemerintah desa Wonorejo Timur telah melakukan tanggung jawabnya secara vertikal maupun horizontal yang dimana sesuai dengan konsep amanah (3) terwujudnya Good Village Governance di desa Wonorejo Timur yang mencakup terpenuhinya akuntabilitas, transparansi dan partisipasi. Hal ini didukung dengan penerapan konsep amanah dalam pengelolaan Dana Desa di desa Wonorejo Timur.Kata Kunci : Amanah, Good Village Governance, Pengelolaan Dana Desa. This study aims to determine the Village Fund Management with the concept of trust in realizing Good Village Governance in East Wonorejo Village. This research is a qualitative research with a descriptive approach obtained through interviews and observations. The data analysis used is triangulation of data sources. The results of the study show that (1) The village government has implemented the principle of accountability well. Then the Village Fund management stage has implemented the principle of transparency that is open to the community regarding the management of the Village Fund. And related to accountability, namely program accountability reports and program realization to the community periodically and making accountability reports aimed at local, provincial and central governments, (2) the East Wonorejo village government has carried out its responsibilities vertically and horizontally which is in accordance with the concept of mandate ( 3) the realization of Good Village Governance in the village of East Wonorejo which includes the fulfillment of accountability, transparency and participation. This is supported by the application of the concept of trust in the management of the Village Fund in the village of East Wonorejo.Keywords: Trust, Good Village Governance, Village Fund Management.
PENGARUH STANDAR AKUNTANSI PEMERINTAH, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Fifi Juliastuti Syarif; Memen Suwandi; Nur Rahmah Sari
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29262

Abstract

This study aims to examine the effect of government accounting standards, reporting systems, and clarity of budget targets on government performance accountability with accounting control as a moderating variable. This research is a quantitative research with associative research approach. This research was conducted at the Bulukumba Regency Government. The data collection method in this study used a questionnaire method using a purposive sampling method with a total of 102 respondents. Data analysis used multiple regression analysis and a moderation test using Moderate Regression Analysis (MRA) or interaction test. The results of this study indicate that government accounting standards, reporting systems, and clarity of budget targets have a positive and significant impact on government performance accountability. Accounting control is able to moderate government accounting standards and reporting systems on government performance accountability, while accounting control does not moderate the clarity of budget targets on government performance accountability.
ANALYSIS DETERMINATS OF EARNINGS MANAGEMENT MANUFACTURING COMPANIES LISTED ON THE IDX Lince Bulutoding; Memen Suwandi; Puspita Hardianti Anwar; Nur Rahmah Sari; Nur An'nizar Kadir
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11804

Abstract

This study aims to examine the variables that are determinants of earnings management in manufacturing companies both direct effect and indirect effect on the IDX. The type of this study is a quantitative. The population of the study is manufacturing companies listed on the IDX in 2015-2017. The study used data obtained from Purposive sampling method of the company's financial statements accessed through www.idx.com (N=81). Data analysed by Structural Equation Modeling (SEM) using AMOS program. The study found that firm size directly had no significant effect on tax avoidance, sales growth directly had a significant effect on tax avoidance, tax avoidance directly had a significant effect on earnings management. Firm size directly had no effect on earnings management, sales growth directly had a significant effect on earnings management. Firm size does not affect earnings management through tax avoidance. While Sales growth has a significant effect on earnings management through tax avoidance. The implications of this study are: provide input for company practitioners to be more careful in conducting earnings management because they should not be considered as an effort to Tax avoidance by the relevant agencies. This study can help investors in analyzing financial statements in order to understand the practice of earnings management conducted by companies with the aim of tax avoidance that will have a long impact on the continuity of the company. This study provides information for agencies involved in determining policies in the capital market.
GOOD VILLAGE GOVERNANCE: MENCEGAH FRAUD PENGELOLAAN KEUANGAN DANA DESA MELALUI APLIKASI SISKEUDES Farid Fajrin; Fahrul H.; Memen Suwandi
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.30920

Abstract

Abstrac, This study aims to determine the application of the siskeudes application as an effort to overcome and prevent potential acts of corruption and fraud in village fund management activities in realizing good village governance. This research was conducted in Barangmamase Village, South Galesong District, Takalar Regency. This research is a qualitative research with a case study approach. The results of the study indicate that the Barangmamase Village government has managed village funds properly in accordance with applicable regulations. The siskeudes application applied in the village government system is able to prevent and overcome acts of fraud or fraud caused by pressure, opportunity, rationalization, competence and arrogance. And with the implementation of the siskeudes application in the Barangmamase Village government, it is able to support the realization of a good government system towards the concept of good village governance. Abstrak, Penelitian ini bertujuan untuk mengetahui penerapan aplikasi siskeudes sebagai upaya untuk mengatasi dan mencegah potensi perbuatan korupsi dan kecurangan terhadap kegiatan pengelolaan dana desa dalam mewujudkan good village governance. Penelitian ini dilakukan di Desa Barangmamase Kecamatan Galesong Selatan kabupaten Takalar. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pemerintah Desa Barangmamase telah melakukan pengelolaan dana desa dengan baik sesuai dengan aturan yang berlaku. Aplikasi siskeudes yang diterapkan dalam sistem pemerintahan desa mampu mencegah dan mengatasi tindakan fraud atau kecurangan yang disebabkan oleh faktor tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), keahlian (competence) dan arogansi (arrogance). Serta dengan diterapkannya aplikasi siskeudes dalam pemerintahan Desa Barangmamase mampu mendukung terwujudnya sistem pemerintahan yang baik menuju konsep good village governance.
ANALISIS PENGELOLAAN DANA DESA DALAM MEWUJUDKAN GOOD GOVERNANCE PADA DESA RIJANG PANUA KECAMATAN KULO KABUPATEN SIDRAP Roby Aditiya; Masyhuda Nur Syahara; Memen Suwandi
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.34177

Abstract

Abstract, This study aims to determine the application of good governance principles in managing village funds in Rijang Panua village, Kulo district, Sidrap district. This research is a qualitative research using a phenomenological approach. Data collection is done by interview technique with the support of primary data and other secondary data. The data collection technique used is triangulation, the data analysis is inductive. The results of this study indicate that the management of village funds in Rijang Panua Village is good and in accordance with the legal basis for managing village funds through the application of good governance principles consisting of the principles of accountability, transparency, participation, and coordination of the entire community and the Rijang Panua Village Government. Abstrak, Penelitian ini bertujuan untuk mengetahui penerapan prinsip good governance dalam pengelolaan dana desa di desa Rijang Panua Kecamatan Kulo Kebupaten Sidrap. Penelitian ini merupakan penelitian kualitatif menggunakan pendekatan fenomenologi. Pengumpulan data dilakukan dengan teknik wawancara dengan dukungan data primer dan data sekunder lainnya. Teknik pengumpulan data yang digunakan adalah trianggulasi, analisis data bersifat induktif. Hasil penelitian ini menunjukkan bahwa pengelolaan dana desa di Desa Rijang Panua sudah baik dan sudah sesuai dengan landasan hukum pengelolaan dana desa melalui penerapan prinsip good governance yang terdiri dari prinsip akuntabilitas, transparansi, partisipasi, dan koordinasi dari segenap masyarakat dan Pemerintah Desa Rijang Panua.
PENGARUH LABA, ARUS KAS, DAN LEVERAGE DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS Ningsih, Nabila Utari; Suwandi, Memen; Aditiya, Roby
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.44042

Abstract

Abstract: This research aims to provide empirical evidence regarding the influence of profits, cash flow and leverage in predicting financial distress conditions. This research is quantitative research with a cause-and-effect relationship. The population in this study were 59 non-bank companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample selection technique uses purposive sampling with the aim of obtaining samples that match the criteria that have been determined by the data obtained, namely 21 companies. The data used in this research is secondary data using the documentation study method, namely collecting data by looking at the company's annual report on the BEI website. Data analysis uses statistical analysis and multiple linear regression analysis. The results of this research show that profit has no effect on financial distress, cash flow and leverage have an effect on financial distress. Abstrak: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh laba, arus kas, dan leverage dalam memprediksi kondisi financial distress. Penelitian ini merupakan penelitian kuantitatif dengan hubungan kausal atau hubungan sebab-akibat. Populasi dalam penelitian ini adalah perusahaan bukan bank yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022 sebanyak 59 perusahaan. Teknik dalam pemilihan sampel menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria yang telah ditentukan dengan data yang diperoleh yaitu 21 perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan menggunakan metode studi dokumentasi yaitu mengumpulkan data dengan melihat laporan tahunan perusahaan pada situs BEI. Analisis data menggunakan analisis analisis statistik dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa laba tidak berpengaruh terhadap financial distress, arus kas dan leverage berpengaruh terhadap financial distress.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN REALISASI ANGGARAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Sabrina, Mitsaal; Suwandi, Memen; Suhartono, Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47644

Abstract

Abstract, This research aims to determine the effect of implementing government accounting standards, the use of information technology and human resource competence on the quality of budget realization reports with the internal control system as a moderating variable. This research is quantitative research with an associative descriptive approach. The data source was carried out by distributing questionnaires in 33 OPDs of Selayar Islands Regency with a total of 66 respondents. The results of research using multiple linear regression analysis show that partially the implementation of government accounting standards has an effect on the quality of budget realization reports, the use of information technology has no effect on the quality of budget realization reports, and human resource competence has an effect on the quality of budget realization reports. On the other hand, moderation regression analysis shows that the internal control system is unable to moderate the implementation of government accounting standards, the use of information technology, and human resource competence on the quality of budget realization reports Keywords: Implementation of government accounting standards, use of information technology, human resource competency, quality of budget realization reports, internal control system
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Azis, Citra Ayu Padilah; Suwandi, Memen; Aditiya, Roby
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.48845

Abstract

Abstract, The aim of this research is to determine the effect of corporate social responsibility and capital intensity on tax avoidance with company size as a moderating variable. The data analysis used was hypothesis testing using multiple linear regression and moderation testing using an absolute difference approach. The research results show that corporate social responsibility and capital intensity have a significant positive effect and company size can strengthen the effect of corporate social responsibility on tax avoidance but cannot moderate the effect of capital intensity on tax avoidance in food and beverage sub-sector manufacturing companies in 2020-2022.
Co-Authors Abd. Wahid Saputra Ali Djamhuri Ambo Asse Ananda, Reski Andi Nurul Izmi Amalia Anwar, Puspita Hardianti Asniar Firdayanti Azis, Citra Ayu Padilah Bakhtiar, Nursinta Della Fadhilatunisa Fahrul H. Farid Fajrin Fifi Juliastuti Syarif Firman Firman Fitriani Dahlan Hamid, Alfian Herawati Herawati Ikhwan Hanapi Jamaluddin Majid Jayawarsa, A.A. Ketut Kadir, Nur An'nizar Kadir, Puspita Karmila karmila karmila Lince Bulutoding Masyhuda Nur Syahara Miftahul Khairat Miftahul Khairat Muhammad Akil Rahman Muhammad Iqbal Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Musdalifah Latif Mutia Apriyanti Hamsir Nadhilah Amaliah Liwan Ningsih, Nabila Utari Nisa, Indah Chairun Nur An'nizar Kadir Nur Rahmah Sari Nuraeni Gani Oktafia, Lefin Puspita Hardianti Anwar Puspita Hardianti Anwar Rahma Sari, Nur Raodahtul Jannah Ratu Zahra Pacita Roby Aditiya RR. Ella Evrita Hestiandari Rustam Rustam S Sumarlin Sabrina, Mitsaal Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Syaiful Umasangadji Syariati, Namla Elfa Yusdin Yusdin