Articles
<![CDATA[Internal Financial Reporting Mechanism Realizing Bumdes Financial Accountability In Tompobulu District, Maros Regency ]]>
<![CDATA[Syamsu Alam]]>;
<![CDATA[Ratna Sari]]>;
<![CDATA[Asriani Junaid]]>;
<![CDATA[T. Tenriwaru]]>;
<![CDATA[Ummu Kalsum]]>;
<![CDATA[Eka Ariaty Arfah]]>
<![CDATA[ Golden Ratio of Community Services and Dedication Vol. 1 No. 2 (2021): May - October ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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<![CDATA[The goal to be achieved by this service activity is to increase the technical and conceptual knowledge capacity of Village-Owned Enterprises (BUMDes) managers regarding the preparation of financial reports and the BUMDes accountability process so that they can carry out financial control of BUMDes and can analyze company financial reports so that the performance of BUMDes can be improved. They were appropriately evaluated on an ongoing basis. The approach method used in this service activity is the method of counseling, training, and mentoring for four months, starting from June - December 2021, with the hope that partners can apply their knowledge about financial reporting mechanisms and how to measure BUMDes performance accountability. The result of implementing this service activity is that BUMDes managers gain knowledge and understanding of accounting policies and the process of preparing BUMDes financial reports. The manager will monitor and evaluate the business performance of BUMDes so that the business can be controlled at any time. BUMDes managers gain knowledge on how to analyze the financial condition of BUMDes in terms of liquidity ratios, solvency ratios, and profitability ratios. BUMDes managers will be able to manage their short-term assets and debt and analyze the profitability ratios (ROI and ROE). BUMDes managers gain insight into business development and how to generate profits from the assets used and BUMDes own capital.]]>
<![CDATA[Pengaruh Integritas, Kompetensi dan Skeptisme Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Syamsuri Rahim]]>;
<![CDATA[Ratna Sari]]>;
<![CDATA[Wardaningsi Wardaningsi]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2020.v13i2.007
<![CDATA[The professionalism of auditors in carrying out attestation of financial statements prepared by partners has a very important role. This is because the results of the attestations that have been carried out by an auditor serve as a communication medium regarding the integrity of the performance carried out by the partners. Some things that are considered to have an influence on the professional attitude of an auditor in providing quality audit reports are the attitude of integrity, competence and skepticism when carrying out an attestation task. This study aims to determine the effect of integrity, competence and auditor skepticism on the quality of audit results at the Inspectorate of South Sulawesi Province. The data used in this study are primary data in the form of respondent's assessment of the integrity, competence and skepticism of auditors and the quality of audit results at the Inspectorate of South Sulawesi Province. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and determination coefficient test. The results of the study found that the integrity and skepticism of auditors had a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province. Competence does not have a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province.]]>
<![CDATA[The Role Of Internal Control System On Characteristics Of Village Financial Reports ]]>
<![CDATA[Ratna Sari]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v25i2.808
<![CDATA[This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics. In addition, it was also meant to test and analyze the influence of the internal control system as a moderating relationship between the Village Financial System and the Capacity of the village apparatus and characteristics of village financial reports. The samples of forty-four respondents. This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics. At the same time, the internal control system shows no influence, unable to moderate the relationship between the Village Financial System and the Capacity of the village apparatus and the characteristic.]]>
<![CDATA[Fraud pada Program Jaminan Kesehatan Nasional Perpekstif: Kompetensi Auditor Internal dengan Pendekatan Fenomenologi ]]>
<![CDATA[Zulfadli Yusuf]]>;
<![CDATA[Andi Nurwanah]]>;
<![CDATA[Ratna Sari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1115
<![CDATA[Penelitian ini bertujuan menganalisis kompetensi Auditor Internal dengan pendekatan fenomenologi dalam mencegah dan mendeteksi fraud pada program JKN di RSUD Andi Makkasau Parepare. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi pada Satuan Pengawas Internal di RSUD Andi Makkasau Parepare dengan menggunakan teknik dokumentasi dan wawancara kepada SPI, Verifikator Internal, dan Koder. Peneliti menggunakan rerangka kompetensi inti auditor internal yang disusun oleh The Institute of Internal Auditors (IIA) untuk menganalisis secara deskriptif dengan epoche, reduksi fenomenologi, variasi imajinatif, dan penarikan simpulan terhadap kemampuan mencegah dan mendeteksi fraud program JKN. Hasil penelitian menunjukkan bahwa Auditor Internal SPI RSUD Andi Makkasau Parepare dalam mencegah dan mendeteksi fraud masih belum teruji kualitasnya karena kompetensi yang telah dikuasai belum dimanfaatkan dengan baik. Auditor Internal SPI masih menjalankan program lain dan sebagai Tim Verifikator Insentif Nakes semasa pandemi. Pada praktiknya, indikasi fraud program JKN lebih banyak diungkapkan oleh Verifikator Internal dan Koder. Namun, hal tersebut belum ditindaklanjuti oleh Tim Fraud karena merasa belum pernah menemukan kasus fraud yang menyebabkan terganggunya pelayanan kesehatan.]]>
<![CDATA[Analisis Persepsi Kegunaan, Kemudahan dan Kerumitan Terhadap Data Pemicu di Approweb Pada Kantor Pelayanan Pajak Pratama ]]>
<![CDATA[Recky Suhartanto Lawata]]>;
<![CDATA[Fadliah Nasaruddin]]>;
<![CDATA[Ratna Sari]]>
<![CDATA[ Journal of Accounting and Finance (JAF) Vol. 1 No. 1 (2020): Journal of Accounting & Finance (JAF) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Muslim Indonesia ]]>
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DOI: 10.52103/jaf.v1i1.85
<![CDATA[Penelitian bertujuan untuk menganalisis pengaruh persepsi kegunaan, kemudahan dan kerumitan Technology Acceptance Model (TAM) terhadap data pemicu di approweb, pada Kantor Pelayanan Pajak Pratama Makassar Barat. Penelitian ini menggunakan data primer melalui survei kepada 36 orang responden dari account representative di Kantor Pelayanan Pajak Pratama Makassar Barat. Teknik pengumpulan data melalui kuesioner data dianalisis dengan menggunakan aplikasi SPSS. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kebermanfaatan berpengaruh positif dan signifikan sedangkan kemudahan berpengaruh positif tidak signifikan dan kerumitan berpengaruh negatif signifikan terhadap data pemicu di aplikasi approweb. Hasil penelitian ini membuktikan teori TAM dari persepsi kebermanfaatan data pemicu di aplikasi approweb bermanfaat bagi account representative. The study aims to analyze the effect of perceived usefulness, ease and complexity of the Technology Acceptance Model (TAM) on trigger data in the Approweb, at the West Makassar Pratama Tax Office. This study uses primary data through a survey of 36 respondents from account representatives at the West Makassar Pratama Tax Office. Data collection techniques through data questionnaires were analyzed using the SPSS application. Hypothesis testing uses multiple regression analysis. The results of this study indicate that usefulness has a positive and significant effect while ease of positive effect is not significant and complexity has a significant negative effect on trigger data in approweb applications. The results of this study prove the TAM theory from the perceived usefulness of trigger data in the approweb application is beneficial for account representatives.]]>
<![CDATA[Pengaruh Pemberian Kredit Dan Risiko Kredit Terhadap Return On Equity (ROE) Pada Bank Sulselbar ]]>
<![CDATA[Ratna Sari]]>
<![CDATA[ Economics and Digital Business Review Vol. 3 No. 2 (2022): February - July ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v4i1.482
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Pemberian kredit dan Risiko kredit berpengaruh secara signifikan terhadap Return on Equity (ROE) pada perusahaan perbankan Sulselbar. Data dalam penelitian ini, diperoleh dari laporan keuangan perusahaan perbankan Sulselbar. Penelitian ini menggunakan data sekunder dengan cara melakukan observasi dengan berkunjung ke Pusat Informasi Pasar Modal (PIPM) Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial Pemberian kredit berpengaruh positif dan tidak signifikan terhadap Return on Equity (ROE), sedangkan risiko kredit berpengaruh negative dan signifikan terhadap Return On Equity (ROE). Secara simultan pemberian kredit dan risiko kredit berpengaruh secara simultan terhadap Return On Equity (ROE).]]>
<![CDATA[Pengaruh Rasio CAR dan BOPO Terhadap ROA pada Bank Umum Swasta (BUNS) Devisa ]]>
<![CDATA[Ratna Sari]]>
<![CDATA[ Economics and Digital Business Review Vol. 3 No. 2 (2022): February - July ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v3i2.483
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh. Rasio CAR dan BOPO terhadap ROA pada Bank Umum Swasta (BUNS) Devisa yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan Bank yang diteliti. Populasinya adalah seluruh Bank Umum Swasta Devisa yang terdaftar di Bursa Efek Indonesia periode 2012-2016 sejumlah 44 Bank, sedangkan sample yang diambil berjumlah 6 Bank. Hasil analisis laporan keuangan bank, telah diuji asumsi klasik berupa asumsi multikolinearitas, asumsi heteroskedastisitas dan asumsi autokorelasi nya. Metode analisis data menggunakan teknik regresi berganda. Hasil penelitian menunjukan bahwa hipotesis pertama ditolak karena Rasio Capital Adequacy Ration (CAR) berpengaruh positif dan tidak signifikan terhadap Return on Asset (ROA) Bank, sedangkan hipotesis kedua diterima karena Rasio Pendapatan Operasional/Biaya Operasional (BOPO) berpengaruh negatif dan signifikan secara parsial terhadap Return on Asset (ROA) Bank.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Implementasi SAK EMKM di Kabupaten Maros ]]>
<![CDATA[Kurnia Rahman]]>;
<![CDATA[Ratna Sari]]>;
<![CDATA[Nurfadila Nurfadila]]>
<![CDATA[ Center of Economic Students Journal Vol. 3 No. 3 (2020): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengetahui Pengaruh Persepsi Pelaku UMKM, Pemahaman Akuntansi dan Tingkat Pendidikan terhadap Implementasi SAK EMKM di Kabupaten Maros. Usaha Mikro Kecil Menengah (UMKM) berperan penting dalam perekonomian di Indonesia. Namun, memiliki kendala dalam pencatatan laporan keuangan. Pemerintah telah mengesahkan Standar laporan keuangan yang lebih sederhana yaitu Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) pada tanggal 1 Januari 2018. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan metode kuesioner. Populasi dalam penelitian ini adalah UMKM yang terdaftar di Dinas Koperasi dan UMKM di Kabupaten Maros, adapun sampel dalam penelitian ini]]>
<![CDATA[Pengaruh Insentif Pajak Terhadap Kinerja Keuangan UMK Di Kota Makassar ]]>
<![CDATA[Fitri Ramadhani]]>;
<![CDATA[Ratna Sari]]>;
<![CDATA[Muhammad Arif]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 4 No. 1 (2021): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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<![CDATA[Taxes are the largest source of revenue in Indonesia. Sources of tax revenue come from many sectors, one of which is UMKM. Micro, Small and Medium Enterprises (UMKM) are businesses or businesses carried out by individuals, groups, small business entities, and households. Indonesia as a developing country makes UMKM the main foundation of the community's economic sector. This study aims to determine whether there is a positive effect of 0.5% tax incentives on the financial performance of UMK in Makassar City. This study uses a quantitative research approach. The sample in this study were 30 UMK in the city of Makassar. Data collection techniques using observation, interviews and documentation. The data analysis technique used to answer the hypothesis is simple linear regression. The results of this study indicate that the 0.5% tax incentive variable has a significant level of 0.000, which is smaller than 0.05. A decent t value of +8,395 indicates that the effect given is positive on the dependent variable. So it can be said that the 0.5% tax incentive has a positive and significant effect on the financial performance of UMK in the city of Makassar.]]>
<![CDATA[Interpretasi Laporan Penilaian Appraisal Properti (Studi Fenomenologi pada Kantor Jasa Penilai Publik Muttaqin Bambang Purwanto Rozak Uswatun dan Rekan di Kota Makassar) ]]>
<![CDATA[Nur Khaeriyani Chaerul]]>;
<![CDATA[Syamsul Alam]]>;
<![CDATA[Ratna Sari]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk menginterpretasikan hasil laporan penilaian appraisal property. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan studi fenomenologi, yang dianalisis menggunakan metode semiotika structural dan semiotika denotative- konotatif. Penelitian ini menunjukkan bahwa secara Semiotik teks laporan penilaian appraisal property telah diatur dalam SPI dan Kode Etik Penilai, bagi penilai dalam laporan appraisal property terdapat item yang penting yaitu lokasi dan pencapaian, lingkungan, peruntukan (zoning) sesuai peraturan, objek penilaian, perkembangan makroekonomi, perkembangan property di sekitar lokasi, waktu ekspos, pendekatan dan metode penilaian property. Sedangkan bagi pengguna hanya mementingkan kesimpulan nilai property yag telah dikeluarkan penilai publik. Karna banyaknya orang yang berkepentingan pada hasil nilai Laporan penilaian appraisal menjadikan banyak tekanan dalam proses penilaian oleh penilai, sehingga pengguna pun melakukan upaya yang dapat mempengaruhi hasil penilaian.]]>
