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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 Journal of Applied Business, Taxation and Economics Reseach Jurnal Literasi Akuntansi 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) International Journal Of Economics Social And Technology Media Bina Ilmiah PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Margin: Jurnal Lentera Managemen Keuangan Lajagoe Pustaka Jurnal Ekonomika dan Bisnis FISCAL: Jurnal Akuntansi dan Perpajakan Financial and Accounting Indonesian Research International Journal of Economics and Management Research Indonesian Journal of Taxation and Accounting
Sofyan Syamsuddin
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering 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 Library & Information Science Mathematics Social Sciences Transportation Other

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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.
Influence of Individual Competence And Internal Control System On The Financial Management Performance of The Blu Batara Guru Hospital Luwu Regency safitri m.djalle, dewi; Adi Patra, A. Dahri; Syamsuddin, Sofyan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.935-942

Abstract

Purpose: This study aims to examine the effect of individual competence and internal control systems on the financial management performance of BLU Batara Guru General Hospital in Luwu Regency. Methodology: This research adopts a quantitative approach using primary and secondary data collected through structured questionnaires. The sample consists of 79 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 21. Results: The findings indicate that individual competence has a positive and significant effect on financial management performance. Likewise, the internal control system significantly influences the financial management performance of the BLU hospital. Novelty: This study integrates human resource competence and internal control mechanisms as key determinants of financial management performance within a public service hospital context. Findings: Effective financial management performance is achieved when competent individuals are supported by a well-functioning internal control system. Originality: The originality of this research lies in its empirical evidence from a regional BLU hospital, providing insights into financial governance in the Indonesian public health sector. Conclusions: Improving employee competence and strengthening internal control systems are essential strategies to enhance accountable, transparent, and efficient financial management performance. Type of Paper: Empirical Research Paper.
The Effect of Green Accounting Disclosure, CSR and Financial Performance on Company Value: PT Vale Indonesia Mallo, Lisa Puspa Dewi; Riyanti, Riyanti; Syamsuddin, Sofyan
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.577

Abstract

Mining companies have a very close relationship with their surrounding environment. The way companies treat the environment needs to be seriously considered. In addition to the environment, they are also required to consider social aspects. This study examines the effect of green accounting and CSR disclosure on company value at PT Vale Indonesia for the period 2015-2024, with financial performance as a moderating variable. The research method used was a descriptive quantitative approach analysed with panel data regression via EViews 13, including t-tests, F-tests, and determination coefficients; variables were measured using the BL formula for X1, CSRI for X2, Tobin's Q for Y, and ROA for Z. The results show that CSR has a significant positive effect on company value, while green accounting is not significant, and financial performance moderation is not significant for both. The simultaneous effect is not significant. With these implications, mining companies are advised to prioritise CSR to increase market value via positive investor signals; green accounting needs to be better integrated with financial strategies; IDX regulators should encourage quality sustainable disclosure to reduce information asymmetry.
The Influence of Information Technology and The Use of Social Media on Employee Performance at Diskominfo-SP in Utara Luwu District Amedia Amedia; Adil Basir; Sofyan Syamsuddin
International Journal of Management Science and Information Technology Vol. 4 No. 1 (2024): January - June 2024
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i1.1921

Abstract

This research aims to evaluate the impact of Technology and the Use of Social Media on the Performance of North Luwu Regency Diskominfo-SP Employees. The research method used is quantitative correlation analysis using SMART PLS 4 with 67 employees as a sample. The research results show that Technology has a positive and significant influence on Employee Performance, with an original sample value of 0.329 and a T statistic of 2.755, at a significance level of <0.5. Likewise, the use of social media also has a positive and significant influence on employee performance, with an original sample value of 0.519 and a T statistic of 3.930, at a significance level of <0.5. The influence of the Technology and Social Media variables on employee performance was measured using the R Square test, which showed 59.2%, while the rest is unknown because it was not included in this research.
The Influence of Idealism and Relativism Ethical Orientations on Whistleblowing with Ethical Sensitivity as a Moderating Variable Sofyan Syamsuddin; Riyanti Riyanti; Sri Sundari; Kartini Kartini
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15734

Abstract

This study aims to analyze the influence of idealism and relativism ethical orientations on whistleblowing behavior, as well as to examine the role of ethical sensitivity as a moderating variable in auditors at the Inspectorate throughout Luwu Raya. The research method used is quantitative with a causality approach, using data from questionnaires distributed to 102 auditors who have carried out at least one audit task. Data analysis was carried out using validity tests, multiple linear regression, and moderation tests using SPSS 30. The results showed that idealism ethical orientation had no significant effect on whistleblowing behavior, while relativism ethical orientation had a significant effect. Ethical sensitivity was proven to strengthen the influence of both idealism and relativism ethical orientations on whistleblowing behavior. This finding emphasizes the importance of ethical sensitivity in increasing auditors' tendency to whistleblow, both in idealism and relativism oriented auditors. This study provides implications for the Inspectorate in formulating policies to strengthen ethics and an effective whistleblowing system to support clean and accountable governance.
Pengaruh Kompetensi Akuntansi, Self-Efficacy Digital , dan Eksposur Media Sosial Profesional Terhadap Kesiapan Kerja Mahasiswa Akuntansi Sulpiani Bahrum; Antong; Sofyan Syamsuddin; Indra Kusdarianto
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.381

Abstract

Purpose: This study aims to analyze the effect of accounting competence, digital self-efficacy, and professional social media exposure on the work readiness of accounting students. Method: This research employed a quantitative method with a causal associative approach. Data were collected through questionnaire distribution using a Likert scale. The population of this study consisted of all accounting students from the 5th to the 8th semester, totaling 150 students. The sampling technique used was non-probability sampling with an accidental sampling approach, resulting in a sample of 109 respondents. The data analysis techniques used were multiple linear regression analysis, partial test (t-test), and simultaneous test (F-test). Finding: The results indicate that accounting competence, digital self-efficacy, and professional social media exposure have a positive and significant effect on the work readiness of accounting students. Partially, all three variables significantly influence work readiness. Simultaneously, the three variables also have a significant effect on work readiness. Novelty: This study provides updated empirical evidence by integrating accounting competence, digital self-efficacy, and professional social media exposure into a single model explaining the work readiness of accounting students, an area that remains relatively limited in the context of private universities in Eastern Indonesia.
Model Inklusi Keuangan UMKM Berbasis Kualitas Layanan dan Biaya Transaksi Salmita Salmita; Jumawan Jasman; Sofyan Syamsuddin
Margin: Jurnal Lentera Managemen Keuangan Vol. 4 No. 02 (2026): Agustus 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/margin.v4i02.1479

Abstract

Meskipun peran Usaha Mikro, Kecil, dan Menengah (UMKM) sangat vital bagi perekonomian lokal, pemanfaatan layanan keuangan formal oleh sebagian besar pelaku UMKM masih tergolong rendah akibat kendala kualitas layanan yang belum optimal dan biaya transaksi yang relatif mahal. Penelitian ini bertujuan untuk menganalisis model inklusi keuangan UMKM berbasis kualitas layanan keuangan dan biaya transaksi di Kota Palopo. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner terstruktur. Populasi penelitian berjumlah 15.759 UMKM dengan sampel 99 responden pengambil keputusan usaha yang ditentukan secara purposive sampling dan dikalkulasi ukurannya menggunakan rumus Slovin. Analisis data dilakukan melalui pengujian asumsi klasik dan regresi linier berganda menggunakan perangkat lunak SPSS. Hasil pengujian menunjukkan bahwa secara parsial, kualitas layanan keuangan berpengaruh positif dan signifikan terhadap inklusi keuangan UMKM di Kota Palopo (t = 2,571; p = 0,012). Demikian pula biaya transaksi berpengaruh positif dan signifikan secara parsial terhadap inklusi keuangan (t = 4,577; p = 0,001). Nilai R² sebesar 0,465 mengindikasikan bahwa 46,5% variabilitas inklusi keuangan dijelaskan oleh kedua variabel independen tersebut. Temuan ini menegaskan bahwa peningkatan kualitas layanan yang responsif serta biaya transaksi yang terjangkau dan efisien merupakan pendorong kunci dalam memperluas keberlanjutan pemanfaatan sistem keuangan formal oleh UMKM di daerah berkembang.
Justice Accounting in the Profit-Sharing Practices of Bagang Fishermen: A Qualitative Study on Trust, Roles, and Daily Cash Distribution Sofyan Syamsuddin; Alimuddin; Riyanti
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.949

Abstract

Purpose - This study aims to analyze how justice accounting is applied in the profit-sharing practices of Bagang fishermen, focusing on informal mechanisms based on trust, verbal agreements, and fair distribution of results from the perspectives of three key worker roles. Methods - A descriptive qualitative method was employed, involving semi-structured interviews with three experienced informants in Bagang fishing enterprises. Data were thematically analyzed to explore profit-sharing practices and perceptions of social justice, validated through source triangulation and member checking. Findings - Justice accounting is practiced informally, through trust, verbal agreements, and proportional profit-sharing based on net income after operational costs and traders’ commissions. Notably, "daily cash distribution" refers to allowances derived from a portion of the catch, given daily to workers for subsistence needs before final profit sharing. These mechanisms are perceived as supporting social justice, trust, and economic sustainability within the community. Research implications - The study highlights the significance of recognizing informal economic practices in accounting scholarship and policymaking, emphasizing support for small-scale fishermen within socially just frameworks. Originality - This research contributes by identifying daily cash distribution as a distinct informal accounting practice in Bagang communities and by developing a justice accounting framework integrating local coastal values, stakeholder theory and legitimacy theory.
Beyond Materialistic Profit: The Meaning of Profit Based On Social And Spiritual Values Riyanti Riyanti; Alimuddin Alimuddin; Syarifuddin Syarifuddin; Sofyan Syamsuddin
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1727

Abstract

Prior studies on non-material profit generally affirm that profit is not merely money, yet few have empirically shown how informal micro-entrepreneurs construct this meaning through their day-to-day trading practices; this gap leaves the theoretical development of social-spiritual accounting largely conceptual rather than grounded in lived experience. This study addresses that gap by analyzing the meaning of profit in the practices of informal small businesses through the perspectives of social and spiritual accounting. This study employs a qualitative method using Husserl’s phenomenological approach. Data were collected through semi-structured interviews, observations, and documentation from four vegetable vendors at a traditional market, with credibility strengthened through source and method triangulation and member checking. The results indicate that profit is not merely understood as the difference between revenue and costs, but also as a blessing received with sincerity and gratitude. Profit is also perceived as the ability to meet family needs and ensure livelihood sustainability. Furthermore, unsold merchandise can be interpreted as a means of sharing, thereby transforming the potential for loss into social-spiritual benefits. Theoretically, this study contributes to social-spiritual accounting by showing that accountability to God and to fellow human beings can be enacted through everyday, undocumented micro-business practices rather than only through formal social or sustainability reporting, and it demonstrates the use of Husserlian phenomenology as a methodological pathway for uncovering such meanings. Practically, the findings suggest that micro-enterprise assistance programs and community-based financial literacy policies should recognize sincerity, gratitude, and sharing as legitimate parts of small traders' economic reasoning rather than treating informal record-keeping solely as a deficiency to be corrected. The novelty of this study lies in the interpretation of profit as social-spiritual accounting grounded in the lived experiences of vegetable vendors.
Co-Authors A. Dahri Adi Parta Ls Abid Ramadhan Adelia Adelia Adhe Widhiakusuma WL Adi Gunanto Adi Patra, A. Dahri Adil Basir Alimuddin Alimuddin Alimuddin Amedia Amedia Amedia, Amedia Andi Dahri AP Andika Rusli, Andika Angraeni, Viska Annisa Antong Antong Antong, Antong Basir, Adil Darnawati, Darnawati Elsa Rahima Firda Aulia Hismawati I Ketut Patra, I Ketut Indah Pratiwi Indra Kusdarianto, Indra Indri Lia Aprilia Irma Irma Jumawan Jasman Kartini Kartini KHOIRUN NISA Mallo, Lisa Puspa Dewi Mohammad Ridwan Muhammad Aidil, Muhammad Muhammad Ash Habul Kahfi Muhammad Ikbal Muhammad Kasran Munzir Munzir Mutmainna Mustafa Nispa Sari Nurul_Fajrina Patangkin, Imelda Rahmad Solling Hamid Riyanti Riyanti Riyanti . Riyanti Riyanti Riyanti Riyanti S.E., M. Si., CTA., ACPA, , Dr. Antong, safitri m.djalle, dewi Sahrir, Sahrir Salmita Salmita Sirwinda Ariany Sari Sari Siti Aisyah Sulpiani Bahrum sultan Sultan . Sultan Sultan Sultan Sultan Sunarmi Sundari, Sri Suri Suri Syarifuddin Syarifuddin Thamrin, Andi Nurlinda Wahyu Hidayat Windiyani Windiyani Zikra Supri