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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Akuntansi Multiparadigma AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Kharaj: Journal of Islamic Economic and Business Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) Jurnal Abdi Insani Widya Akuntansi dan Keuangan Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Ekonomika dan Bisnis Jurnal PkM (Pengabdian kepada Masyarakat) Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economic and Business Research Proceedings Series on Social Sciences & Humanities International Journal of Management Science and Information Technology (IJMSIT) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Media Bina Ilmiah PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomika dan Bisnis Financial and Accounting Indonesian Research International Journal of Economics and Management Research
Sofyan Syamsuddin
Akuntansi, Universitas Muhammadiyah Palopo, Palopo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan: The Influence Of Government Accounting Standards Implementation And Human Resource Competence On The Quality Of Financial Reports Annisa; Syamsuddin, Sofyan; Rusli, Andika
Jurnal Pendidikan Akuntansi Indonesia Vol. 23 No. 01 (2025): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v23i01.83479

Abstract

Standar akuntansi pemerintah menjadi pedoman dasar dalam penyusunan laporan keuangan pemerintah yang bertujuan untuk mewujudkan akuntabilitas dan transparansi dalam pengelolaan keuangan publik. Hal ini didukung oleh sumber daya manusia yang kompeten dan profesional untuk memastikan laporan keuangan disusun tepat waktu dan sesuai dengan ketentuan yang berlaku. Penelitian ini bertujuan untuk menguji pengaruh penerapan standar akuntansi pemerintah dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah Daerah Kabupaten Luwu. Metode yang digunakan adalah metode kuantitatif dengan jumlah sampel sebanyak 79 responden yang diperoleh melalui kuesioner dan dianalisis menggunakan analisis regresi linear berganda melalui aplikasi SPSS versi 30. Hasil penelitian ini menunjukan bahwa penerapan standar akuntansi pemerintah dan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah.
PENINGKATAN KAPASITAS PENGELOLAAN KEUANGAN, PERPAJAKAN, DAN MANAJEMEN RISIKO PADA UMKM SPBU PERDANA SAWERIGADING Sultan, Sultan; Kasran, Muhammad; Thamrin, Andi Nurlinda; Riyanti, Riyanti; Syamsuddin, Sofyan; Sahrir, Sahrir; Patra, I Ketut; Patangkin, Imelda; Irma, Irma
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1982

Abstract

Every company, including MSMEs, must have accurate financial statements that comply with financial accounting standards, as this is important to maintain the financial health of the business. In addition, tax compliance and the implementation of good risk management are also challenges that must be faced by MSMEs to ensure business continuity in the midst of various operational risks. This service program aims to increase the capacity of financial management, tax understanding, and risk management in partners, The activities carried out include the creation and implementation of a simple financial system, tax training, and the implementation of risk management strategies that are tailored to the characteristics of the partner's business. The process of implementing the activity was carried out in several stages of activities, including Focus Group Discussion (FGD), the creation and implementation of financial system applications, taxation training, and risk management training, followed by socialization through training. Monitoring and evaluation are carried out to ensure that partners are able to use the system properly, as well as benefit from the technical training provided. The results of this service activity show that partners have experienced significant improvements in financial management, including more orderly recording and reporting of finances and in accordance with accounting standards. In addition, partners' understanding of tax obligations has also improved, shown by better compliance in complying with tax regulations. Not only that, partners' awareness of business risks is also increasing, where they are now better equipped to identify, analyze, and mitigate risks that may arise in daily operations. This program is expected to be a model of service that can be applied to other MSMEs in similar sectors..
Pengaruh Literasi Keuangan, Gaya Hidup Hedonisme dan Financial Distress Terhadap Perilaku Keuangan Mahasiswa Akuntansi Nurul_Fajrina; Sofyan Syamsuddin; Nispa Sari
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

This study aims to examine the effect of financial literacy, hedonic lifestyle, and financial distress on the financial behavior of accounting students at the University Muhammadiyah Palopo. Students often face challenges in managing personal finances, especially when consumerist lifestyles and financial pressure become dominant factors. This study uses a quantitative approach by distributing quetionnaires to 53 students as respondents, selected through purposive sampling technique. Data analysis is conducted using descriptive statistic tests, classical assumption tests, and hypothesis testing through IBM SPSS Statistic software version 27. The finding indicate that financial literacy, hedonic lifestyle, an financial distress positively contribute to students’ financial behavior. These findings highlight the importance of financial literacy, hedonic lifestyle, and financial distress, which have a complex impact on financial behavior in the region, particularly in Palopo city,with implications for improving more responsible financial management.
The Effect Of Sharia Financial Literacy On The Consumer Behavior Of Generation Z Students With Paylater Users As A Mediation Variable Nur Aisyah; Sofyan Syamsuddin; Sultan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7607

Abstract

The purpose of this study is to determine the Influence of Islamic Financial Literacy on the Consumptive Behavior of Generation Z Students with Paylater Users as a Mediation Variable. This study uses a quantitative method by distributing questionnaires to 78 FEB students of the University of Muhammadiyah Palopo class of 2021 as data collection materials which were analyzed with the help of IBM SPSS statistics version 25. The data analysis used in this study is path analysis, which is a development technique of multiple linear regression. The researcher's findings indicate that financial literacy has a positive effect on consumptive behavior with pay later users as a mediating variable. From the results of this study, it can be concluded that generation Z students who have good Islamic financial literacy tend to be wiser in using pay later and controlling consumptive behavior in their daily lives.
MINAT KERJA DI PERUSAHAAN BERORIENTASI LINGKUNGAN: PERAN PEMAHAMAN GREEN ACCOUNTING, NILAI SOSIAL, DAN LOCUS OF CONTROL Angraeni, Viska; Sahrir; Sofyan Syamsuddin
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.19105

Abstract

This study aims to examine the effect of accounting students' understanding of green accounting, social values, and locus of control on their interest in pursuing careers in environmentally oriented companies. A quantitative approach was employed, utilizing a saturated sampling technique with data collected from 70 final-year accounting students at the University of Muhammadiyah Palopo through an online questionnaire using a Likert scale and analyzed with IBM SPSS version 30.0. The findings revealed that students' understanding of green accounting positively and significantly influences their interest in working in environmentally oriented companies, reflecting an increasing awareness of sustainability within the accounting profession. Social values, however, did not show a significant effect, suggesting that students prioritize pragmatic factors such as career prospects over social considerations. Conversely, locus of control demonstrated a positive and significant effect, indicating that students with a stronger internal locus of control are more inclined to pursue sustainability-driven careers. These findings highlight the need for integrating green accounting into the curriculum to enhance students’ understanding and interest in sustainability. Additionally, organizations can foster internal locus of control through tailored recruitment and professional development strategies. This study offers novel insights into the interplay of green accounting, social values, and locus of control in shaping career interests, addressing an underexplored area in accounting education
Analisis Perspektif Akuntansi Lingkungan PT Sumber Graha Sejahtera Luwu Sahrir, Sahrir; Sultan, Sultan; Syamsuddin, Sofyan; Riyanti, Riyanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1417

Abstract

This study aims to find out how the application of environmental accounting at PT Sumber Graha Sejahtera Luwu, as well as what are the cost components related to waste management, and how to treat environmental accounting. This research method uses qualitative research methods. Where the researcher describes the findings that come from the results of interviews, field observations, and documentation. The result of this research is that the company recognizes environmental costs by creating a Waste Management structure by recording transactions for B3 waste management which are then disclosed in the company's financial statements. Cost components related to waste management consist of land, buildings, machinery and IPAL structure equipment, as well as operational costs for waste management. The results showed that PT SGS had implemented environmental accounting, in practice the company had incurred environmental costs related to waste management and included it in the financial statements. The operational costs of waste management itself consist of labor costs, building maintenance costs, costs of spare parts and auxiliary materials, energy costs, retribution and testing costs, expedition and cleaning costs, and depreciation costs. The accounting treatment for waste management costs is in accordance with the relevant PSAK.
The Influence of Quality Motivation and Economic Motivation on Students Becoming Public Accountants Suri Suri; Abid Ramadhan; Sofyan Syamsuddin
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.345

Abstract

The public accounting profession plays a crucial role in the advancement of the business and economic sectors; however, the number of public accountants in Indonesia remains insufficient to meet market demand. This disparity between the demand and supply of public accountants is a significant concern, particularly in light of the rapid growth of the business sector and the increasing need for high-quality audit services. The low interest of accounting students in pursuing careers as public accountants requires further investigation to identify the factors influencing this trend. This study aims to analyze the impact of quality motivation and economic motivation on students' interest in becoming public accountants at Palopo Muhammadiyah University. The research employs a quantitative approach with a saturated sampling technique, involving all 78 students from the 2021 Accounting Study Program cohort. Data was collected using a 5-point Likert scale questionnaire. Data analysis was performed through multiple linear regression with SPSS version 21, encompassing descriptive statistics, data quality tests, validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing, including t-tests and f-tests. The results indicate that both quality motivation and economic motivation significantly influence students' interest in becoming public accountants, both individually and collectively.
Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah Kota Palopo Sirwinda Ariany Sari Sari; A. Dahri Adi Parta Ls; Sofyan Syamsuddin
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.766

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah di Kota Palopo. Metode yang digunakan adalah deskriptif kuantitatif dengan data primer yang diperoleh dari Badan Pendapatan Daerah (Bapenda) Kota Palopo berupa laporan target dan realisasi penerimaan PAD serta PBB-P2 tahun 2020 hingga 2024. Hasil penelitian menunjukkan bahwa efektivitas penerimaan PBB-P2 tergolong cukup efektif, dengan rata-rata efektivitas sebesar 87,20%. Namun, terjadi penurunan efektivitas dari tahun ke tahun, khususnya pada 2023 dan 2024 yang masuk dalam kategori kurang efektif. Sementara itu, kontribusi PBB-P2 terhadap PAD tergolong sangat kurang, dengan rata-rata kontribusi hanya sebesar 9,51% selama lima tahun terakhir. Temuan ini mengindikasikan bahwa meskipun realisasi penerimaan PBB-P2 cukup tinggi, kontribusinya terhadap Pendapatan Asli Daerah masih rendah, sehingga diperlukan optimalisasi dalam pemungutan dan peningkatan kesadaran wajib pajak guna menunjang pendapatan daerah.
Persepsi Wajib Pajak Usaha Mikro dan Kecil (UMK) terhadap Penerapan Peraturan Pemerintah Nomor 23 tahun 2018 (Studi Kasus UMK yang Terdaftar di KPP Pratama Makassar Utara) Sahrir Sahrir; Sultan Sultan; Sofyan Syamsuddin; Riyanti Riyanti
Financial and Accounting Indonesian Research Vol. 2 No. 1 (2022): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v2i1.1326

Abstract

Penelitian ini bertujuan untuk mengambarkan persepsi wajib pajak Usaha Mikro dan Kecil terhadap penerapan peraturan pemerintah No.23 tahun 2018. Metode yang digunakan adalah kualitatif deskriptif dengan lokasi di KPP Pratama Makassar Utara. Hasil penelitian menunjukan bahwa Persepsi Wajib Pajak Usaha Mikro dan kecil terhadap Peraturan Pemerintah Nomor 23 Tahun 2018 sepenuhnya telah berjalan dengan cukup baik ditinjau dari tarif, sanksi, kemudahan dan sosialisasi pajak. Dengan adanya peraturan ini wajib pajak pelaku usaha mikro dan kecil merasa mendapatkan kemudahan dalam pembayaran pajak, meskipun ada sebagian wajib pajak yang baru terdaftar masih kurang memahami terkait terkait peraturan ini.
Examining the Value of Gratitude in Determining Selling Prices Riyanti; Syamsuddin, Sofyan; Said, Darwis; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8457

Abstract

This study attempts to explore and uncover the meaning of determining the selling price of fish traders.This study uses phenomenology as a method with data collection through interviews and documentation. The study shows that fish traders tend to ignore the calculation of the Cost of Goods Sold (COGS). The values ​​of gratitude and love expressed in the COGS are used as the basis for determining the selling price of fish. The low selling price of fish for informants is conceptualized as a "feeling" of mutual love for others. Several non-material aspects underlie the neglect of COGS, such as the attitude of fish traders and collectors who often express gratitude for the results of fish sales. The implied gratitude illustrates the neglect of the cost aspect in COGS in determining the selling price. This study reveals the phenomenon of determining COGS and fish selling prices for fish traders.
Co-Authors A. Dahri Adi Parta Ls Abid Ramadhan Adelia Adelia Adhe Widhiakusuma WL Adi Gunanto Adi Patra, A. Dahri Amedia, Amedia Andi Dahri AP Andika Rusli, Andika Angraeni, Viska Annisa Antong Antong, Antong Basir, Adil Darwis Said, Darwis Elsa Rahima Firda Aulia Hismawati I Ketut Patra, I Ketut Indah Pratiwi Indri Lia Aprilia Irma Irma Kartini Kartini KHOIRUN NISA Mohammad Ridwan Muhammad Aidil, Muhammad Muhammad Ash Habul Kahfi Muhammad Ikbal Muhammad Kasran Munzir Mutmainna Mustafa Nispa Sari Nur Aisyah Nurul_Fajrina Patangkin, Imelda Rahmad Solling Hamid Riyanti Riyanti . Riyanti Riyanti Riyanti Riyanti safitri m.djalle, dewi Sahrir Sahrir, Sahrir Sirwinda Ariany Sari Sari Siti Aisyah sultan Sultan . Sultan Sultan Sultan Sultan Sunarmi Sundari, Sri Suri Suri Syarifuddin Thamrin, Andi Nurlinda Wahyu Hidayat Windiyani Windiyani Zikra Supri