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All Journal The Indonesian Accounting Review JURNAL MANAJEMEN Owner : Riset dan Jurnal Akuntansi Minda Baharu Jurnal Mantik Journal of Economic, Public, and Accounting (JEPA) MANDAR: Management Development and Applied Research Journal Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Digital Business Review JIMR : Journal Of International Multidisciplinary Research
Taufik Hidayat B. Tahawa
Universitas Sulawesi Barat
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Fraud trend in the regional government of Central Sulawesi province Taufik Hidayat B. Tahawa; Nurhidayah Nurhidayah; Andi Ainil Mufidah Tanra; Riady Ibnu Khaldun
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1850

Abstract

This study aims to analyze the effect of the Government Internal Control System and organizational commitment on the fraud trend in Regional Apparatus Work Units (SKPD) of Central Sulawesi Province both simultaneously and partially. The study used 43 people as the respondents from each Regional Apparatus Work Unit (SKPD). The data were collected by using questionnaires and analyzed using with multiple linear regression analysis tools and the statistical program SPSS version 20.0. The results show that the implementation of the government internal control system and organizational commitment has a significant effect on fraud trend. Based on the results of the f-test (simultaneously), government internal control system and organizational commitment have a significant effect on fraud trend. For the results of  the t-test (partially),  government internal control system and organizational commitment have a significant effect  on fraud trend. Based on the results of this research, this study suggests and recommends that  the Central Sulawesi government increase their understanding of the importance of the implementation of the government internal control system that has been regulated in Law Number 60 of 2008, given the need for a solid foundation such as a control system to minimize the occurrence of various acts of fraud.
EXPLORING FIRM VALUE THROUGH VALUE INVESTING: EVIDENCE FROM LARGE-CAP COMPANIES ON THE INDONESIA STOCK EXCHANGE Taufik Hidayat B. Tahawa; Eni Novitasari; Hisyam Ichsan
JIMR : Journal Of International Multidisciplinary Research Vol 5 No 01 (2026): JIMR : Journal Of International Multidisciplinary Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jimr.v5i01.2736

Abstract

This research investigates the relationship between the Price-to-Earnings Ratio (P/E), Debt-to-Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and the Price-to-Book Value (PBV) of large-cap companies listed on the Indonesia Stock Exchange (IDX) in 2026. The study adopts a quantitative research design and utilizes secondary data obtained through purposive sampling. Multiple linear regression analysis was performed using IBM SPSS Statistics to evaluate the proposed relationships. The empirical evidence demonstrates that P/E, DER, ROA, and ROE each have a positive and significant influence on PBV, both individually and simultaneously. The regression model explains 48.1% of the variation in PBV (R² = 0.481), while the remaining 51.9% is associated with variables not included in this research. Overall, the findings indicate that valuation measures, capital structure, and profitability are important drivers of firm value and may serve as useful considerations for investors implementing value investing strategies.
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENERIMAN KAS (Studi Kasus Pada Kantor Samsat Kab. Majene) Zulfadhli Lutfi A,. Lopa; Taufik Hidayat B Tahawa; Edy Fitriawan Syahadat
Journal of Economic, Public, and Accounting (JEPA) Vol. 7 No. 2 (2025): Volume 7, No 2, April 2025,
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7i2.4568

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi sistem informasi akuntansi penerimaan kas pada UPTD Samsat Kabupaten Majene. Penerimaan kas yang dikelola meliputi Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBN-KB), dan Sumbangan Wajib Dana Kecelakaan Lalu Lintas Jalan (SWDKLLJ). Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara dengan pihak terkait di UPTD Samsat Kabupaten Majene. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan kas telah berjalan efektif, ditunjukkan dengan pencatatan transaksi yang mencapai 98% pada hari yang sama dan laporan yang sesuai dengan format standar provinsi. Sistem ini mendukung pemantauan data secara real-time oleh instansi terkait sehingga meningkatkan transparansi dan akuntabilitas. Selain itu, sistem juga telah berjalan efisien, dengan minimnya penggunaan dokumen manual, percepatan pelaporan, dan tidak adanya perangkapan tugas dalam struktur organisasi. Kendala yang ditemukan berupa gangguan jaringan pada waktu tertentu yang dapat menghambat proses input data daring. Penelitian ini merekomendasikan perbaikan infrastruktur teknologi informasi, peningkatan kapasitas SDM, dan pengembangan sistem cadangan guna mendukung keberlanjutan efektivitas dan efisiensi sistem informasi akuntansi penerimaan kas.
Co-Authors Aiyul Ikhram Akhidiari Harpa Amir M Andi Aiyul Ikhram Andini Nurhajra Arifhan Ady DJ Aswar Rahmat Awal Nopriyanto Bahasaoan Awal Nopriyanto Bahasoan Busranuddin Daeng Masserang Dwi Noviana Fitri Edy Fitriawan Syahadat Eni Novitasari Erwin Farida Millias Tuty Haeruddin Hafid Hisyam Ichsan Ihsan Ansari, Muhammad Meldilianus Nabas J. Lenas Muh. Mabrur Muhdar Nur Qamariah Qamariah Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurul Listiawati Riady Ibnu Khaldun Sri Utami Permata Tanra, Andi Ainil Mufidah Ujang Sumarwan Zulfadhli Lutfi A,. Lopa