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All Journal Amnesty: Jurnal Riset Perpajakan Jurnal Ilmiah Akuntansi Peradaban Jurnal Teknologi dan Manajemen Industri Terapan International Journal of Economic Research and Financial Accounting Jurnal Ilmiah Manajemen Dan Kewirausahaan
Faidul Adziem
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering

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PENGARUH MORAL REASONING, SKEPTISME PROFESIONAL DAN KECERDASAN SPIRITUAL TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN KERJA AUDITOR SEBAGAI VARIABEL MODERATING PADA INSPEKTORAT PROVINSI SULAWESI SELATAN Surhayuti -; Faidul Adziem
Jurnal Ilmiah Akuntansi Peradaban Vol 2 No 1 (2016)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v2i1.3006

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh moralreasoning, skeptisme profesional dan kecerdasan spiritual terhadapkualitas audit dengan pengalaman kerja auditor sebagai variabelmoderating di Inspektorat Provinsi Sulawesi Selatan.Penelitian ini menggunakan data primer yang didapatkan darimetode pengumpulan data berupa kuesioner.. Metode analisis datayang digunakan adalah analisis statistik deskriptif dan analisisregresi.Hasil penelitian menunjukkan bahwa moral reasoningberpengaruh terhadap kualitas audit. Skeptisme profesionalberpengaruh terhadap kualitas audit. Kecerdasan spiritualberpengaruh terhadap kualitas audit. Pengalaman kerja auditormemoderasi pengaruh moral reasoning, skeptisme profesional dankecerdasan spiritual terhadap kualitas audit.Kata Kunci : Moral Reasoning, Skeptisme Profesional, KecerdasanSpiritual, Kualitas audit, Pengalaman Kerja Auditor.
PENGARUH INFORMASI PERPAJAKAN B ERBASIS COMMUNITY CLUSTER TERHADAP TINGKAT KEPATUHAN PAJAK PADA KANTOR PELAYANAN PRATAMA KOTA MAKASSAR Faidul Adziem; Saida Said
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2532

Abstract

Research aims to know to know whether taxation information based on social community cluster in the form of tax expo, socialization, website, tax and brochures are influential to the compliance of the taxpayer body at the Office of Service Makassar primary tax in south. The object of this research is financial management's income, the instrument in this study is through kuesiner to the parties concerned. The research also collects the relevant documents and supports the discussion of the research. The testing techniques used are simple linear regression. The results of the research processing of double linear regeresi data, the results of the T test required to test the significance of the constants and independent variables. There is a significant influence between the tax expo variables, tax socialization, tax brochures, tax-exempt websites in the positive direction, which means that the higher taxation information based on social community in the form of Tax Expo, Cheframonantonio Pratama Makassar Selatan
PENGARUH INFORMASI AKUNTANSI DALAM KEBIJAKAN PENGAMBILAN KEPUTUSAN KEUANGAN PT. INCIPNA INDONESIA MAKASSAR Faidul Adziem; Idra Wahyuni; Sarman Sarman
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2523

Abstract

Research aims to determine the influence of accounting information in the financial decision making policy of PT. Incipna Indonesia Makassar. The object of the study's financial management income, the instrument in the study was through kuesiner to the parties concerned. The research also collects the relevant documents and supports the discussion of the research. The testing techniques used are simple linear regression. The results found that the accounting information was influential in the financial decision making policy of PT. Incipna Indonesia Makassar. In formulating financial policies, consider the vision, mission, objectives, and objectives so that each policy is made.
The Effect of Village Fund Allocation on the Development and Welfare of Village Communities in Penanae Village, Raba District, Bima City Ananda Salsa Nurillah; Rustan, Rustan; Faidul Adziem
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.114

Abstract

This research is a type of quantitative research with the aim of finding out the effect of village fund allocation on the development and welfare of village communities in Penanae Village, Raba District, Bima City. This sample was taken from Penanae Village, Raba District, Bima City. The type of data used in this research is quantitative data obtained from questionnaires distributed and related to the problem being studied. Data collection was carried out by observation and distribution of questionnaires. In this research, the data sources used in data collection include secondary data. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 27 application regarding the influence of village fund allocation on the development and welfare of the Bima community which was discussed in the previous chapter, the author draws important conclusions, namely (1) there is an influence village fund allocation on village development, (2) there is a significant influence between village fund allocation on community welfare, (3) there is a significant influence between village fund allocation and village development and community welfare. Suggestions for the government to be more able to embrace the community in village development to improve the welfare of the community.
Faktor Penentu Kepatuhan Masyarakat Terhadap Aplikasi Pembayaran Pajak Kendaraan Bermotor Berbasis Qris Di Kota Makassar Achmad Zaenal; Faidul Adziem; Endang Winarsih
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan (in press)
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.657

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mendeskripsikan faktor-faktor yang mempengaruhi tingkat kepatuhan masyarakat dalam melakukan pembayaran pajak kendaraan bermotor melalui aplikasi QRIS (Quick Response Code Indonesia Standard). Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi di UPTP SAMSAT Makassar 2 Utara. Informan penelitian terdiri dari kepala UPTP, Kepala Seksi Penerimaan, dan wajib pajak pengguna aplikasi QRIS. Analisis data dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa terdapat tiga faktor utama yang mempengaruhi kepatuhan masyarakat dalam pembayaran pajak kendaraan bermotor, yaitu : 1) Pengetahuan perpajakan. 2) Sosialisasi perpajakan. 3) Penerapan QRIS sebagai metode pembayaran. Kesimpulan dari penelitian ini adalah bahwa pengetahuan perpajakan, sosialisasi yang efektif, dan penerapan teknologi pembayaran yang memadai merupakan faktor penting dalam meningkatkan kepatuhan masyarakat terhadap kewajiban perpajakan.
Faktor Penentu Kepatuhan Masyarakat Terhadap Aplikasi Pembayaran Pajak Kendaraan Bermotor Berbasis Qris Di Kota Makassar Achmad Zaenal; Faidul Adziem; Endang Winarsih
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.657

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mendeskripsikan faktor-faktor yang mempengaruhi tingkat kepatuhan masyarakat dalam melakukan pembayaran pajak kendaraan bermotor melalui aplikasi QRIS (Quick Response Code Indonesia Standard). Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi di UPTP SAMSAT Makassar 2 Utara. Informan penelitian terdiri dari kepala UPTP, Kepala Seksi Penerimaan, dan wajib pajak pengguna aplikasi QRIS. Analisis data dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa terdapat tiga faktor utama yang mempengaruhi kepatuhan masyarakat dalam pembayaran pajak kendaraan bermotor, yaitu : 1) Pengetahuan perpajakan. 2) Sosialisasi perpajakan. 3) Penerapan QRIS sebagai metode pembayaran. Kesimpulan dari penelitian ini adalah bahwa pengetahuan perpajakan, sosialisasi yang efektif, dan penerapan teknologi pembayaran yang memadai merupakan faktor penting dalam meningkatkan kepatuhan masyarakat terhadap kewajiban perpajakan.
Analisis Proses dan Pelaporan Penerimaan Negara Pembuatan Paspor dan Visa pada Kantor Imigrasi Farhan Taufiq; Abdul Muttalib; Faidul Adziem
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i3.4877

Abstract

This study aims to analyze the process of state revenue from passport and visa services at the Makassar Class I Special TPI Immigration Office and its compliance with applicable regulations, identify obstacles faced by officers in recording and reporting state revenue, and evaluate the effectiveness of the use of technology in supporting reporting that ensures accountability and transparency. This study uses a qualitative descriptive method with a case study approach. Data were collected through interviews, observations, and documentation which were then analyzed thematically to obtain a comprehensive picture of the process, obstacles, and use of technology in reporting state revenue. The results of the study indicate that the process of state revenue from passport and visa services has been carried out according to regulations, but there are administrative and technical obstacles in recording and reporting. The use of information technology is quite effective in increasing accountability and transparency in reporting, although further development is still needed.
Co-Authors Abdul Muttalib Achmad Zaenal Ananda Salsa Nurillah Endang Winarsih Farhan Taufiq Idra Wahyuni Rustan, Rustan Saida Said Sarman Surhayuti -