Articles
<![CDATA[Online Sales and Bookkeeping with Improved Apps and Online Content ]]>
<![CDATA[Kirana Ikhtiari]]>;
<![CDATA[Muhammad Faisal AR Pelu]]>;
<![CDATA[M. Muslim]]>
<![CDATA[ Golden Ratio of Community Services and Dedication Vol. 1 No. 2 (2021): May - October ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grcsd.v1i2.124
<![CDATA[This community service activity aims to guide the community on making online sales and making business books using applications. The approach method offered to support community service program activities is a participatory method in which partners are directly involved in implementing actions from preparation to performance of these activities. The form of exercise is holding meetings in simple accounting bookkeeping training for businesses using applications and counseling about online sales. The type of output that will be generated based on the activity plan in community service is in the form of a module containing how to do simple accounting books for businesses using applications and how to make online sales by increasing online content and strategies for selling online to be able to increase sales income.]]>
<![CDATA[Entrepreneurship Training as One Effort to Improve the Family Economy ]]>
<![CDATA[Munawir Nasir]]>;
<![CDATA[Kirana Ikhtiari]]>;
<![CDATA[Fyrdha Faradyba Hamzah]]>
<![CDATA[ Golden Ratio of Community Services and Dedication Vol. 1 No. 2 (2021): May - October ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grcsd.v1i2.126
<![CDATA[This community service activity aims to form or develop a community business that is economically independent and helps create jobs and thinking, creative and independent skills for the community. This training activity for making twister chips with potato as an essential ingredient in one of the business product innovations is expected to be a choice for entrepreneurship for Popo Village, Takalar Regency, which is expected to improve their family's economy. The approach method offered to support community service program activities is a participatory method in which partners are directly involved in activities from preparation to implementation. The action is holding meetings in entrepreneurship counseling and training on making twister chips. The type of output produced based on the planned activity in community service is in the form of a modern product with specifications for twister chips with potato as the primary ingredient.]]>
<![CDATA[Pengaruh Inherent Risk dan Detection Risk Terhadap Kualitas Opini Audit ]]>
<![CDATA[Kirana Ikhtiari]]>;
<![CDATA[Ummu Kalsum]]>;
<![CDATA[Syamsuri Rahim]]>;
<![CDATA[Rina Anjarsari]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.005
<![CDATA[The opinion given by the auditor has an important impact on reporting the company's performance through the financial statements presented by the company's management. Through this role, the auditor's work is followed by several risk factors. This study empirically examines the effect of Inherent Risk, Control Risk, and Detection Risk on audit opinion quality. The population of this research is the auditors who work at the Public Accounting Firm in Makassar. The classical assumption test uses the normality test, heteroscedasticity test, and multicollinearity test. The hypothesis test used is multiple regression analysis with the help of SPSS software. This study indicates that inherent risk, control risk, and detection risk have a positive and significant effect on the quality of audit opinion.]]>
<![CDATA[THE EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN ]]>
<![CDATA[Muhammad Irfan Lukman]]>;
<![CDATA[Tenriwaru Tenriwaru]]>;
<![CDATA[Kirana Ikhtiari]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v2i1.24
<![CDATA[Purpose – This research aims to determine the effect of quality of tax services, implementation of e-registration and e-filling on taxpayer satisfaction at KPP Pratama Makassar Selatan. Design/methodology/approach – The data collection technique used in this study is an associative approach. The data collection technique used in this study was obtained from primary data through a survey method using a questionnaire. Findings – The results of this study suggest that service quality, application of e-registration and application of e-filling have a positive and significant effect on individual taxpayer satisfaction. at KPP Pratama South Makassar. Originality – The population used in this study was from all individual taxpayers registered at KPP Pratama Makassar Selatan.]]>
<![CDATA[Persepsi Etika Auditor Dengan Memformulasi Nilai Kearifan Lokal Bugis Makassar Pada Salah Satu Kantor Akuntan Publik ]]>
<![CDATA[Mishbahuddin Rentua]]>;
<![CDATA[Syamsu Alam]]>;
<![CDATA[Kirana Ikhtiari]]>;
<![CDATA[Muhammad Reza Ramdani]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 1 (2022): November - Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v5i1.283
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah dengan adanya penerapan Budaya Siri’ Na Pacce pada Auditor Kantor Akuntan Publik di Kota Makassar dapat menguatkan etika auditor. Penelitian ini dilakukan di kantor Akuntan Publik Ardaniah Abbas. Responden kunci penelitian adalah Auditor dan budayawan. Metode pengumpulan data melalui wawancara mendalam dengan 6 responden. Hasil penelitian ini menunjukkan bahwa penerapan budaya Bugis-Makassar Khususnya Siri’ Na pacce pada diri seorang auditor akan memperkuat Etika Auditor dan lingkungan auditor. Oleh karena itu, latar belakang seorang auditor turut mempengaruhi kualitas auditor, maka sangat di perlukan adanya penerapan budaya siri’ na pacce dalam diri seorang auditor.]]>
<![CDATA[Determinan Efektivitas Audit Internal Pemerintah ]]>
<![CDATA[Jinan Salsabila A Farid]]>;
<![CDATA[Hajering]]>;
<![CDATA[Kirana Ikhtiari]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 4 (2022): Agustus - Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v5i4.519
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui faktor – faktor yang mempengaruhi efektivitas audit internal pada Kantor Inspektorat Provinsi Sulawesi Selatan. Faktor – faktor yang dapat mempengaruhi efektivitas audit yang digunakan pada penelitian ini yaitu keahlian profesional, kualitas audit, independensi dan lingkup pekerjaan. Data diperoleh dengan cara membagikan kuesioner kepada responden yaitu auditor Kantor Inspektorat Provinsi Sulawesi Selatan dengan jumlah responden sebanyak 52 orang. Analisis data menggunakan analisis regresi linier. Pengolahan data menggunakan program IBM SPSS 24. Hasil penelitian menunjukkan bahwa secara parsial keahlian profesional, kualitas pekerjaan audit dan lingkup pekerjaan berpengaruh positif dan signifikan terhadap efektivitas audit internal pada Kantor Inspektorat Provinsi Sulawesi Selatan. Sedangkan, independensi tidak berpengaruh signifikan terhadap efektivitas audit internal pada Kantor Inspektorat Provinsi Sulawesi Selatan.]]>
<![CDATA[KONSEPTUALISASI PARIWISATA BERWAWASAN LINGKUNGAN DALAM PERSPEKTIF GREEN ACCOUNTING (STUDI KASUS TAMAN NASIONAL BANTIMURUNG) ]]>
<![CDATA[Tenriwaru Tenriwaru]]>;
<![CDATA[Nur Syamsiah U]]>;
<![CDATA[Kirana Ikhtiari]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v5i1.1613
<![CDATA[The tourism sector, especially ecotourism, has a responsibility to the surrounding environment. This study aims to determine the implementation of green accounting to realize ecotourism based on sustainable development goals (SDGs) in Bantimurung Bulusaraung National Park. Research data were obtained from primary data and secondary data. The method used is a qualitative method with an interpretive approach, as well as testing the validity of the data based on triangulation of data sources carried out at Bantimurung Bulusaraung Nature Tourism. The results of the study found that currently Bantimurung Bulusaraung Nature Tourism is being developed into ecotourism. The carrying capacity of the environment is very important in ecotourism. Efforts are being made to preserve the physical and biological components, including applying the concept of environmental carrying capacity in ecotourism areas. The existence of Bantimurung Bulusaraung Nature Tourism increases the income of the community around the destination. Bantimurung Bulusaraung Nature Tourism has not implemented green accounting, so it has not disclosed environmental costs in detail in the notes to the financial statements. The application of green accounting in the ecotourism sector needs to be implemented because the operational activities of tourism objects are responsible for nature and the surrounding environment. Development of natural tourism in Bantimurung Bulusaraung based on SDGs. Whenever you create a building, the main thing you pay attention to is the environment. Management always measures the level of damage in Bantimurung Bulusaraung Nature Tourism every time they carry out construction.]]>
<![CDATA[Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic ]]>
<![CDATA[Asriani Junaid]]>;
<![CDATA[Hamzah Ahmad]]>;
<![CDATA[Putri Aisyah Salsabila]]>;
<![CDATA[Amiruddin Amiruddin]]>;
<![CDATA[Kirana Ikhtiari]]>
<![CDATA[ Advances in Taxation Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/atr.v1i1.6
<![CDATA[The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can b e concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic]]>
<![CDATA[Investigating Accounting Students' Comprehension During Online Learning: a Case Study in a Muslim University ]]>
<![CDATA[Tenriwaru]]>;
<![CDATA[Nor Shafiqah]]>;
<![CDATA[Kirana Ikhtiari]]>
<![CDATA[ International Journal of Religious and Cultural Studies Vol 5 No 2 (2023): International Journal of Religious and Cultural Studies (October 2023-March 2024) ]]>
Publisher : <![CDATA[Yayasan Rumah Peneleh ]]>
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DOI: 10.34199/ijracs.2023.10.08
<![CDATA[This research aims to explore students' understanding of introduction to accounting courses during online learning. The type of research used by the researcher is descriptive research with a qualitative approach. There were obstacles found that consist of unsipported network, and lack of students' understanding of material provided especially in practice making financial reports. Although, there were some advantages from online learning such as more efficient learning costs, for example for boarding, transportation as well as food, and that online learning provides more practical solution, the results of research indicate that such learning mode in a Muslim university was less effective.]]>
