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All Journal Jurnal Akuntansi dan Pajak AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Ilmiah Mandala Education (JIME) El-Iqtishod: Jurnal Ekonomi Syariah Amsir Accounting & Finance Journal IECON: International Economics and Business Conference
Irmayanti Sudirman
Institut Andi Sapada
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Dampak Pandemi COVID-19 terhadap Kinerja UMKM dan Strategi Bisnisnya: Studi Kasus UMKM Irrenuang Parepare di Indonesia Andi Ayu Frihatni; Irmayanti Sudirman; Frengky Mandacan
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2388

Abstract

The purpose of this study is to demonstrate the impact of the COVID-19 pandemic on the level of performance of MSMEs in revenue and income and to reveal the business strategy conducted by MSMEs. This research is qualitative with phenomenological approach conducted at MSMEs of Irrenuang in Parepare, South Sulawesi. MSMEs of Irennuang is one of the businesses engaged in the culinary field. The results of this study revealed that the performance level of MSMEs in income before and during the pandemic was 27.7%. During the pandemic, MSMEs add their business products in the form of Abon Ikan and Amplang Bandeng and utilize social media in marketing their products.
Pengaruh Struktur Kepemilikan dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Irmayanti Sudirman
El-Iqtishod: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2019): Jurnal Ekonomi Syariah EL-IQTISHOD
Publisher : Program Studi Ekonomi Syariah

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Abstract

Penelitian ini bertujuan untuk (1) mengetahui pengaruh struktur kepemilikan Institusional, (2) mengetahui pengaruh kepemilikan manajerial, (3) mengetahui pengaruh Corporate Social Responsibility terhadap Nilai perusahaan. Metode penentuan sampel menggunakan teknik accidental sampling. Responden dalam penelitian ini berjumlah 100 wajib pajak hotel yang diperoleh berdasarkan rumus Slovin. Penelitian ini diuji dengan menggunakan analisis regresi linear berganda dengan program SPSS 15.00for windows. Berdasarkan hasil analisis dapat diambil kesimpulan bahwa Hasil penelitian menunjukkan bahwa baik secara simultan maupun secara parsial variabel kepemilikan institusional, kepemilikan manajerial, dan pengungkapan corporate social responsibility berpengaruh signifikan dan positif terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia.
Peran Perpajakan terhadap Pertumbuhan dan Keberlangsungan Bisnis Hotel dan Restoran di Parepare Irmayanti Sudirman; Nirwana Nirwana; Syamsuddin Syamsuddin
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.1156

Abstract

Penelitian ini bertujuan untuk mengetahui pengetahuan pajak, kualitas pelayanan, pemeriksaan pajak, sanksi pajak dan kepatuhan wajib pajak membayar pajak hotel dan restoran Kota Parepare. Penelitian ini dilaksanakan di Kota Parepare, Terdapat pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak. Terdapat pengaruh pemeriksaan pajak terhadap kepatuhan wajib pajak, Sanksi pajak memoderasi (memperkuat) pengaruh antara pengetahuan pajak terhadap kepatuhan wajib pajak ,Sanksi pajak memoderasi (memperkuat) pengaruh antara kualitas pelayanan terhadap kepatuhan wajib pajak, Sanksi pajak memoderasi (memperkuat) pengaruh antara pemeriksaan pajak terhadap kepatuhan wajib pajak. Kata Kunci: Perpajakan, pertumbuhan, restoran pare-pare   
DAMPAK CORPORATE SOCIAL RESPONSIBILITY,GOOD CORPORATE GOVERNANCE TERHADAP REPUTASI PERUSAHAAN PERTAMBANGAN DI INDONESIA Irmayanti Sudirman; Dwi Ningrum
AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i3.3294

Abstract

The purpose of this research is that CSR and GCG are activities carried out to provide value to the community and the surrounding environment. So that it can have an impact on the company's positive image which affects the company's reputation and the continuity of the company in the future, especially mining companies in Indonesia. This research method is descriptive quantitative using secondary data, data from the 2018-2020 financial reports.This research was conducted at mining companies in Indonesia. As for the sampling of 46 mining companies using saturated sampling technique, namely sampling from the entire population. The test results show that the Partial Test CSR, has a significance value of 0.000<0.05 and a calculated t value of 5.620> from t table 1,681. This shows that CSR has a significant and significant effect on company reputation.Furthermore, for GCG a significance value of 0.088>0.05 and a t count value of 1.746> from t table 1,681 indicates that GCG is not significant but has an effect on the company's reputation. Meanwhile, the results of the Simultaneous Test CSR and GCG have a significance value of 0.000<0.05 and the calculated f value is 16.405 > from t table 1.681. This shows that CSR and GCG simultaneously have a significant effect on the company's reputation.
ANALISIS KINERJA KEUANGAN PERHOTELAN AKIBAT PANDEMI COVID-19 Andi Ayu Frihatni; Irmayanti Sudirman; Frengky Mandacan
Jurnal Ilmiah Mandala Education (JIME) Vol 7, No 3 (2021): Jurnal Ilmiah Mandala Education
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v7i3.2125

Abstract

Penelitian ini bertujuan untuk menganalisis dampak pandemi COVID-19 terhadap kinerja keuangan  perhotelan sebelum dan selama pandemi COVID-19.  Jenis penelitian ini adalah kuantitatif deskriptif yang dilakukan di Parepare Sulawesi Selatan. Sampel penelitian adalah seluruh hotel di Parepare sebanyak 25 hotel. Data laporan pendapatan dianalisis secara komparatif. Temuan hasil penelitian ini adalah adanya penurunan pendapatan hotel akibat pandemi COVID-19 yang berada di kisaran 13%-49%. Hasil penelitian ini berkontribusi terhadap dampak pandemi yang mempengaruhi sektor perhotelan di daerah. Ini menjadi bukti empiris bahwa kinerja keuangan sektor jasa perhotelan mengalami penurunan dibandingkan dengan tahun sebelumnya
Penilaian Kinerja Keuangan Menggunkan Metode Camel Pada PT Bank Rakyat Indonesia Tbk, Cabang Rantepao Toraja Utara Irmayanti Sudirman
Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.173

Abstract

Tujuan penelitian ini yaitu untuk mengetahui mengetahui kinerja keuangan ditinjau dari metode Camel pada PT. Bank Rakyat Indonesia (persero), Tbk Cabang Rantepao Toraja Utara dalam kategori sehat. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif. Sumber data yang digunakan yaitu data sekunder yang bersumber dari dari laporan laba rugi dan neraca perusahaan PT. Bank Rakyat Indonesia (persero), Tbk Cabang Rantepao Toraja Utara. Adapun hasil penelitian menunjukkan bahwa setelah melakukan perhitungan dan analisis pada masing-masing aspek CAMEL (Capital, Asset, Management, Earning, Liquidity) maka dapat ditarik kesimpulan bahwa unsur-unsur yang termasuk didalam camel dengan nilai-nilainya memiliki masing-masing peran yang sangat penting dalam penentuan layak atau tidaknya suatu bank beroperasi. Dari hasil yang diperoleh terlihat bahwa semua nilai akhir camel selama 3 tahun terakhir dimulai dari tahun 2019 sampai dengan tahun 2021 mengalami perubahan tiap tahunnya akan tetapi semua nilai akhir masih berada pada predikat sehat karena berada pada rentang angka 81-100 dengan demikian dapat disimpulkan bahwa kinerja keuangan PT. Bank Rakyat Indonesia (Persero) Tbk, Cabang Rantepao Toraja Utara dengan menggunakan metode CAMEL berada dalam predikat sehat.
The Role of Moral Reasoning, Emotional Intelligence on Fraud Intention: Applied on Auditor Profession in Indonesia Irmayanti Sudirman
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research investigates the role of moral reasoning and emotional intelligence on fraud intention as applied to the auditor profession in Indonesia.  The auditor profession has a role and responsibility in maintaining the integrity of a company's financial reports. If the auditor has the intention to carry out an incident, then the quality of the resulting financial reports will be checked and this could be detrimental to many parties. The goal of this research is to decide whether there is a relationship between emotional intelligence, moral reasoning and fraud intention in the auditor profession in Indonesia.  This research methodology uses quantitative descriptive and data analysis using SEM PLS version 4.0. Data collection distributes questionnaires using a google form link and sends them to auditors or KAP offices in Indonesia. The research results show that emotional intelligence has a significant effect on fraud intention, Moral reasoning has a significant effect on fraud intention, Emotional intelligence has a significant effect on moral reasoning, and then moral reasoning mediates a significant relationship between emotional intelligence and fraud intention.  Strong moral reasoning will encourage auditors to act in accordance with ethical and legal values, thereby reducing the occurrence of dishonest actions. On the other hand, individuals with weak moral reasoning tend to be more easily tempted to commit fraud, especially when faced with pressure or large profits. Meanwhile, emotional intelligence allows auditors to better manage emotions such as stress, pressure and temptation. Auditors with high emotional intelligence tend to be better able to refrain from impulsive actions and make rational decisions, even in difficult situations. In other words, strong moral reasoning and high emotional intelligence can be an effective defense against fraud intentions.
Co-Authors Andi Ayu Frihatni Dwi Ningrum Frengky Mandacan Nirwana Nirwana Syamsuddin Syamsuddin