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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Economics and Digital Business Review Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Jurnal Bisnis dan Kewirausahaan Bata Ilyas Educational Management Review
Ratna Sari
2Fakultas Ekonomi Dan Bisnis Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Efektifitas Fungsi Audit Internal Oleh Bidang Pengawasan Pada Kejaksaan Tinggi Sulawesi Selatan Gustaf Rogers Silalahi; Abd. Rahman Mus; Ratna Sari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.2791

Abstract

Penelitian ini bertujuan untuk menilai pemeriksaan yang dilakukan Bagian Pengawasan pada Asisten Bagian Pengawasan Kejaksaan Tinggi Sulawesi Selatan dalam menganalisis proses pelaksanaan audit oleh pemeriksa internal, mengidentifikasi serta menilai efektivitas pemeriksa sebagai fungsi audit internal pada Satuan Kerja Kejaksaan Tinggi Sulawesi Selatan yang terdiri dari 23 Kejaksaan Negeri dan 9 Cabang  Kejaksaan Negeri dengan menggunakan indikator dari APIP mengenai elemen-elemen efektivitas audit internal. Penelitian ini menggunakan pendekatan kualitatif dengan sumber data dari wawancara dan telaah dokumen. Hasil penelitian menunjukkan proses audit internal yang dijalankan oleh pemeriksa internal Asisten Bagian Pengawasan Kejaksaan Tinggi Sulawesi Selatan belum memadai, dikarenakan belum dilaksanakannya proses tindak lanjut atas temuan pemeriksaan. Selain itu, audit internal yang dijalankan Asisten Bagian Pengawasan Kejaksaan Tinggi Sulawesi Selatan belum efektif karena masih terdapat sejumlah indikator penilaian efektivitas audit internal yang belum terpenuhi seperti kepemimpinan yang belum sesuai, staf yang objektif, staf yang kompeten, standar profesi audit yang belum dijalankan sepenuhnya dan jadwal audit yang sangat padat.
ANALISIS PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) ATAS PENERIMAAN PAJAK BUMI DAN BANGUNAN Ratna Sari
Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v12i1.3808

Abstract

Property Tax is one of the taxes managed by the local government, because most of the revenue is regional revenue, among others, it is also used for the provision of facilities enjoyed by the central government and local governments. The tax base of land and buildings is taxable value. The purpose of this study is to analyze the determination of taxable value of land and building tax in Sidrap Regency. The object of this study is three Sidenreng Rappang Districts in Baranti District, Kulo District, and Panca Rijang District. The data collection technique in this study is by documentation method. This study used a comparative descriptive method. Based on the results of the study, researchers concluded that the three sub-districts are Baranti, Kulo and Panca Rijang sub-districts where the districts are located in Sidrap Regency, strategically located and generate economic value. So it has a high contribution to the acceptance in Sidrap District. The Department of Revenue is responsible for determining the selling value of tax objects needs to improve the assessment and management of data, especially between the selling value of the selling price of tax objects that occur in the community so that its determination is more relevant
PENGARUH BEBAN KERJA DAN TIPE KEPRIBADIAN AUDITOR TERHADAP PENDETEKSIAN KECURANGAN Ratna Sari
Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 1 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v11i1.3809

Abstract

This study aims to examine the effect of auditors' workload and personality type on fraud detection at the West Sulawesi Provincial Inspectorate. The population in this study is auditors working in the West Sulawesi Provincial Inspectorate with a total of 85 auditors. Sampling using purposive sampling techniques and obtained a sample number of 60 respondents. The data in this study used primary data collected by distributing questionnaires to all respondents. The data that has been collected will be analyzed through several stages of testing, including descriptive statistical tests, research instrument tests consisting of (validity tests, reliability tests), classical assumption tests consisting of (normality tests, multicollinearity tests, heteroscedasticity tests) and testing all hypotheses proposed in this study and will be proven through coefficient of determination tests, partial tests and simultaneous tests. The results showed that the Workload variable had a positive and significant effect on Fraud Detection in the West Sulawesi Provincial Inspectorate. This result means that the greater the workload the auditor has, the greater the ability to detect fraud that the auditor has in the West Sulawesi Provincial Inspectorate. And the Personality Type variable has a positive and significant effect on Fraud Detection in the West Sulawesi Provincial Inspectorate. This result means that the higher the personality type of the auditor will affect the higher the ability to detect fraud in the West Sulawesi Provincial Inspectorate.
PENGARUH RETURN ON ASSET TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Ratna Sari
Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 2 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v11i2.3810

Abstract

The expected achievement of this study is to analyze the effect of Return On Assets on Dividend Payout Ratio (DPR). The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange, as many as 15 companies. The sampling technique used is Purposive Sampling, where this technique selects a certain target group to obtain information. Samples are assigned to specific types of groups that can provide information or because of those groups. The type of data used in this study is quantitative data, in the form of company financial statements which include balance sheets and income statements of Real Estate Companies listed on the IDX for 3 years, namely 2013-2015. The data source is secondary data of Financial Statements to calculate dividend payout ratio originating from representatives of the Indonesia Stock Exchange, namely the Capital Market Information Center (PIPM) in Makassar. The results of the study then the researcher drew a conclusion that partially, this study shows that the observed independent variable has a significant and positive influence on the dependent variable based on the initial hypothesis, with the following details that the Profitability Ratio proxied Return On Asset (X) has a positive and significant effect on the Dividend Payout Ratio.
Analisis Kinerja Keuangan pada Perusahaan Daerah Air Minum Kota Makassar Ratna Sari
Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 3 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v11i3.3811

Abstract

The purpose of this study is to determine and describe the development of PDAM performance from a financial aspect based on the Decree of the Minister of Home Affairs No. 47 of 1999. Data analysis technique is a way used to process research data in order to prove a hypothesis. After the data collected in this study is collected, the data must be analyzed so that the problem in the study is solved and the research objectives are achieved. This study used non-statistical quantitative analysis. From the results of the assessment of the financial performance of PDAM Makassar City in 2014-2017, it was found that 1) Financial performance from 2014-2017 was good. Financial performance with the highest value (50) was in 2015 while the lowest value in 2014 was (37), and in 2016 financial performance was (45) and in 2017 financial performance was (41). 2) Overall, out of 10 (ten) indicators, there are 5 (five) indicators that have performed well, namely the ratio of long-term debt to equity, the ratio of total assets to total debt, the ratio of productive assets to water sales, the period of collection of receivables, and the effectiveness of collection, the ratio of operating expenses to operating income, the ratio of operating profit before depreciation expense to principal installments and interest due. 3) While the indicator that requires attention is the ratio of current assets to current debt.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN JASA Ratna Sari
Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 4 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v11i4.3812

Abstract

This study aims to determine the effect of financial performance on the share price of service companies listed on the Indonesia Stock Exchange. The data collection technique is carried out by the documentation method. Go through the questionnaire distributed. The number of samples in this study was 12 companies. Data analysis was performed by multiple linear regression analysis. The results showed that: 1) Current Ratio (CR) performance has a positive and significant effect on the price of the company concerned. 2) The performance of the Debt to Equity Ratio (DER) has a positive and significant effect on the price of the company concerned. The data used in this study is quantitative data. Quantitative data is data in the form of numbers, the value can change or vary. Data collection techniques are carried out by documentation methods, namely from existing documents or stored records, be it in the form of transcript notes, books, newspapers, and so on. The data is accessed via the internet on the IDX website, namely www.idx.co.id. The data consists of Current Ratio (CR), Debts to Equity Ratio (DER) data. The results of the study found that the Current Ratio has a significant effect on the stock price of service companies in the transportation sector listed on the IDX in 2015-2018. Debt to Equity Ratio has a significant effect on the share price of service companies in the transportation sector listed on the IDX in 2015-2018. From the results of the anova test or F-test, obtained F-count = 12,691 and a signification value of 0.000, smaller than 0.05, meaning that the variable current ratio and debt equity ratio simultaneously have a positive and significant effect on stock prices (close).
ANALISIS KINERJA KEUANGAN PADA PERUSAHAN TELEKOMUNIKASI DI BURSA EFEK INDONESIA Ratna Sari
Jurnal Bisnis dan Kewirausahaan Vol. 10 No. 3 (2021): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v10i3.3813

Abstract

This study aims to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange. Viewed from the Aspects of Liquidity, Solvency, Activity, and Profitability. The data used are quantitative and qualitative data. The study population is 6 telecommunication companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The samples taken were 5 telecommunication companies listed on the Indonesia Stock Exchange (IDX). The data analysis method uses descriptive analysis using financial ratio analysis, meaning that the data obtained in the field is processed in such a way as to provide systematic, factual and accurate data on the problem under study. The results proved that PT Bakrie Telecom had a poor performance. This is evidenced by the decreasing liquidity ratio, activity ratio, and profitability ratio of the company as well as the increasing solvency ratio of the company from year to year. PT XL Axiata has a good performance. This is evidenced by the quite good liquidity ratio, solvency ratio, activity ratio, and profitability ratio even though it fluctuates up and down every year. PT Smartfren has a fairly good performance. This is evidenced by the company's good solvency ratio, activity ratio, and profitability ratio every tahunnya.PT Indosat Ooredoo has a very good performance. This is evidenced by the company's excellent liquidity ratio, solvency ratio, and profitability ratio every year. PT Telekomunikasi Indonesia has a very good performance. This is evidenced by the improvement of the company's liquidity ratio, solvency ratio, activity ratio, and profitability ratio every year.
EFEKTIVITAS PEMUNGUTAN DAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KOTA MAKASSAR Ratna Sari
Jurnal Bisnis dan Kewirausahaan Vol. 10 No. 4 (2021): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v10i4.3814

Abstract

This study aims to determine the effectiveness of motor vehicle tax collection and revenue in SAMSAT Makassar City. The data in this study used primary data collected by conducting direct interviews with employees or related agencies. The steps for data analysis after collection are: 1) Data Reduction. Reducing data means summarizing, choosing the main things, focusing on the important things, looking for themes and patterns. 2) Data Presentation (Data Display). After the data is reduced, the next step is to display the data. In qualitative research, the presentation of bias data is carried out in the form of brief descriptions, charts, relationships, between categories, flowcharts and the like. 3) Data Verification (Couclusions drowing/verifiying). The final step in the data analysis technique is data verification. Data verification is carried out if the initial conclusions presented are still provisional, and there will be changes if not accompanied by strong supporting evidence to support at the next stage of data collection. Based on the results of the research that has been conducted, it can be seen that the effectiveness of motor vehicle tax collection and revenue at the Samsat Office Region I Makassar City has been effective because it is in accordance with the standard operating procedures of the Makassar City government. However, it is necessary to improve services by considering the conditions of the people in Makassar to be more effective and efficient in collecting motor vehicle taxes.
Accountability and Transparency in Public Sector Accounting: A Systematic Review Ratna Sari; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1440

Abstract

This study aims to systematically review the mechanisms that promote accountability and transparency in public sector accounting, focusing on regulatory frameworks, auditing practices, digital transformation, stakeholder engagement, and ethical considerations. The study employs a systematic review design, following PRISMA guidelines to ensure a rigorous and transparent approach. The literature search spans from 2000 to 2023, including peer-reviewed journal articles, books, and official reports. Keywords such as "accountability in public sector accounting," "transparency in government financial reporting," and "public sector auditing" were used to identify relevant studies. Data was extracted and analyzed using qualitative synthesis and thematic analysis to identify patterns, themes, and gaps. The review highlights the significant role of IPSAS and GFS in enhancing financial transparency and accountability. Effective external and internal auditing practices are crucial for maintaining public trust. Digital technologies and e-government initiatives improve the accessibility and transparency of financial information, although challenges such as data security and digital literacy remain. Active stakeholder engagement and robust ethical frameworks are essential for fostering a culture of transparency and accountability. The findings underscore the need for a multifaceted approach to improving public sector financial management. Policymakers should prioritize adopting international standards, invest in digital infrastructure, and promote ethical behavior through continuous education. Future research should explore tailored support initiatives and the impact of emerging technologies on transparency and accountability.
Assessing the Factors Influencing the Choice between Dividends and Share Repurchases Abdul Rahman; Ratna Sari
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1443

Abstract

This study aims to examine the factors influencing the choice between dividends and share repurchases in corporate finance. Using a comprehensive literature review, this research explores the financial, strategic, and governance considerations that shape payout decisions within firms. The research design synthesizes insights from theoretical frameworks and empirical studies to provide a nuanced understanding of the complexities underlying dividend and share repurchase policies. Findings indicate that profitability, market timing, financial constraints, and managerial incentives are critical determinants of payout decisions, reflecting the dynamic nature of capital allocation processes. The discussion emphasizes the importance of aligning managerial interests with shareholder objectives through effective corporate governance mechanisms and transparent disclosure practices. The study's implications underscore the need for corporate finance practitioners and policymakers to adopt a multidimensional approach to payout decisions, integrating financial, strategic, and market perspectives to optimize shareholder value and mitigate risks associated with capital allocation strategies. By addressing these research gaps, scholars can contribute to a deeper understanding of the factors influencing payout decisions and inform evidence-based strategies for sustainable value creation in the corporate sector.
Co-Authors Abd. Rahman Mus Abdul Rahman Andi Nurwanah Dian Indriani Eka Ariaty Arfah Fadliah Nasaruddin Fitri Ramadhani Gustaf Rogers Silalahi Junaid, Asriani Kurnia Rahman Muhammad Arif Muslim Muslim Muslim Muslim Nur Khaeriyani Chaerul Nurfadila nurfadila Nurul Wahida Recky Suhartanto Lawata Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Wardaningsi Wardaningsi Zulfadli Yusuf