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All Journal AkMen JURNAL ILMIAH Al-Buhuts (e-journal) Jurnal Ekonomi, Bisnis, dan Akuntansi Indonesian Journal of Taxation and Accounting International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference
Khadijah Darwin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ISLAM DAN AKUNTABILITAS LINGKUNGAN: SUATU TINJAUAN TEORITIS Khadijah Darwin
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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

Abstract

This study aims to discuss the concept of environmental accountability and the Islamic view of environmental accountability. Environmental damage is a global problem that requires serious treatment. Environmental damage will have an impact on the survival of humans and other living things. There are demands and pressures from various stakeholders so that the company is more concerned about the environment, making the company must take steps to overcome these problems. Reporting and managing the environment are the form of corporate accountability for its operational activities that have an impact on the environment. The environmental report informs stakeholders about the company's environmental responsibility and shows the company's commitment to address environmental problems. Environmental accountability in Islam is interpreted by the prohibition of doing damage on earth, correct recording, and every action that will be accounted for. The Qur'an and the Hadith have clearly explained the importance of accountability in all areas of life. The need for accountability to fellow living beings and most importantly is accountability to Allah SWT.
KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA MAKASSAR MELALUI KOMPETENSI APARATUR, SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI Khadijah Darwin
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 23, No 4 (2021)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.455 KB) | DOI: 10.32424/jeba.v23i4.2877

Abstract

The Effect of Corporate Governance and Executive Incentives on Tax Avoidance of Food and Beverage Sector Companies Mardiana, Mardiana; Masrullah, Masrullah; Khadijah Darwin
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.153

Abstract

The purpose of this study is to determine the effect of corporate governance and executive incentives on tax avoidance listed on the IDX. The population in this study is food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. The samples in this study used purposive sampling sample techniques, based on the criteria set, 40 samples were obtained. The type of data used is secondary data in the form of the company's Annual Report. The data analysis methods used in this study are descriptive statistics, classical assumption tests, multiple linear regression analysis and hypothesis tests. Based on the results of data research using the Eviews 12 application shows that corporate governance has a t-count of -0.191 < 1.68709 t-table value and executive incentives have a t-count of -0.584 < 1.68709 t-table value, then the author draws a conclusion that corporate governance with institutional ownership, managerial ownership and independent commissioners has no effect on tax avoidance And executive incentives also have no effect on tax avoidance.
THE EFFECT OF INTELLECTUAL INTELLIGENCE (IQ), SPIRITUAL INTELLIGENCE (SQ), EMOTIONAL INTELLIGENCE (EQ) ON THE LEVEL OF UNDERSTANDING ACCOUNTING STUDENT TAXPAYER UNISMUH MAKASSAR Riski Wulandari; Masrullah, Masrullah; Khadijah Darwin
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.154

Abstract

This study aims to determine how Intellectual Intelligence (IQ), Spiritual Intelligence (SQ) and Emotional Intelligence (SQ) affect the Level of Understanding of Unismuh Makassar Accounting Students regarding Taxpayers. The type of data used in this study was quantitative data obtained from questionnaires distributed. The population and sample in this study are accounting students of the class of 2020 and 2021. This sampling technique uses purposive sampling. In this study, the data sources used include primary data. The research instrument used in this study used the Likert scale method. Based on the results of research using statistical calculations through the Statisticall Package for the Social Science (SPSS) version 22 application that the probability for intellectual intelligence variables is 0.021, which is smaller than 0.05. With a tcount of 2.352 greater than ttable 1.66123.. The probability for an intellectual intelligence variable is 0.000, which is smaller than 0.05. With a tcount of 12.420 greater than ttable 1.66123. The probability for an emotional intelligence variable is 0.000, which is smaller than 0.05. With a tcount of 64.439greater than ttable 1.66123. Intellectual Intelligence (IQ), Spiritual Intelligence (SQ), and Emotional Intelligence (EQ) have a significant positive effect on the understanding of accounting student taxpayers of Unismuh Makassar.
The Influence Of Management Accounting System On Managerial Performance In The DPRD Of South Sulawesi Province Afifah Junianti Triyanto; Khadijah Darwin; Indriana
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.229

Abstract

This research aims to determine the influence of the Management Accounting System on Managerial Performance in the DPRD of South Sulawesi Province. The method used in this research is a quantitative method obtained from questionnaires distributed and linked to the problem being studied. The population in this study were employees of the DPRD of South Sulawesi Province. The sample in this study was 100 respondents using the Slovin formula. Data collection was carried out by distributing questionnaires and the data source used was primary data. The research instrument used in this research used the Likert scale method. Data was processed using the IBM SPSS V.25 application. The data analysis technique in this research uses simple linear regression analysis. The research results show that the management accounting system has a positive and significant effect on managerial performance with a significance value of 0.000 (<0.05). So it can be concluded that the management accounting system is the for achieving managerial performance
Mental Accounting In Financial Decision Making: A Systematic Literature Review Khadijah Darwin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/qz2h7g95

Abstract

Mental accounting as a cognitive process, plays an important role in individual financial decision making. This concept describes the human way manage and view their financial aspects. Individuals tend to categorize and evaluate their expenses and income in a way that is not always possible rational, forming patterns of behavior that can influence the success of decisions finance. Aim This study seeks to provide a systematic literature review regarding mental accounting in making financial decisions and adding new insights for future research. The research method uses Systematic literature review with the help of the Publish or perish application and Vosviewer is a type research used in this research. Based on the results of the analysis, it was found that mental accounting as a self-control device that individuals use to plan, make, and evaluate financial decisions. Individuals tend to use different mental accounting for each financial behavior. Besides that, understanding mental accounting has the potential to improve financial decision making, which will ultimately increase savings and welfare, as well as produce well-organized financial planning.
Budaya Maja Labo Dahu Dalam Konteks Kepatuhan Pajak Kendaraan Bermotor (Studi di Kantor Samsat Kabupaten Bima) Endang Winarsih; Khadijah Darwin; Rosdiana, Rosdiana
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.250

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan budaya Maja Labo Dahu dalam Konteks Kepatuhan Pajak Kendaraan Bermotor yang terdata di Kantor Samsat Kabupaten Bima. Penelitian ini merupakan jenis penelitian kualitatif. Jenis data yang digunakan dalam penelitian adalah data kualitatif dan teknik pengumpulan data diperoleh melalui wawancara, dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa penerapan Budaya Maja Labo Dahu (Budaya “Malu Dan Takut”) dalam konteks kepatuhan pajak kendaraan bermotor di Kabupaten Bima sudah diterapkan sesuai dengan prinsip-prinsip budaya Maja Labo Dahu, yaitu wajib pajak akan merasa malu dan takut apabila tidak patuh dalam membayar pajak kendaraannya. Wajib pajak akan merasa malu ketika tidak membayar kewajiban pajaknya, serta mereka akan merasa takut jika sewaktu-waktu diberikan surat bukti pelanggaran dan denda oleh pihak yang berwenang jika ditemukan adanya pelanggaran di lapangan oleh wajib pajak kendaraan bermotor. Adapun wajib pajak yang tidak membayar pajak kendaraannya bukan disebabkan oleh budaya yang tidak diterapkan tetapi terdapat hambatan lain bagi wajib pajak dalam proses pembayaran pajak kendaraannya.
The Moderating Effect of Earnings Management on The Relationship Between CEO Narcissism And Tax Aggressiveness Khadijah Darwin; Amiruddin, Amiruddin; Syarifuddin, Syarifuddin; Darmawati, Darmawati; Hs, Rahmawati
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4820

Abstract

This study aims to test and find the effect of earnings management acting as moderating variable on the relationship between CEO Narcissism and tax aggressiveness. 14 mining companies in Indonesia became sample in this research, with five years of observation for a total of 70 observations. The nexus between variables was analyses using Moderated Regression Analysis (MRA) where this research variable consists of tax aggressiveness, CEO narcissism, while earnings management is moderating variable. The results found that a moderating effect was found on the relationship between CEO narcissism and tax aggressiveness. This indicates that an improved business performance will encourage companies to carry out proactive financial management. Corporate governance can reduce the impact of aggressive tax-based earnings management
Co-Authors Afifah Junianti Triyanto Amiruddin Amiruddin Darmawati Darmawati Endang Winarsih HS, Rahmawati Indriana Mardiana Mardiana Masrullah, Masrullah Muhammad Agus Muljanto Rosdiana Rosdiana Syarifuddin Syarifuddin