Article Per Year (5 Year)
p-Index From 2021 - 2026
3.795
P-Index
This Author published in this journals
All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Jurnal Proaksi JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Engagement and Empowerment (IJE2) Jurnal Kolaboratif Sains Arus Jurnal Sosial dan Humaniora Journal of Social Science Studies (JOS3) Journal of Trends Economics and Accounting Research Journal of Economic Education and Entrepreneurship Studies Jurnal Kendali Akuntansi Applied Accounting and Management Review West Science Social and Humanities Studies Management Studies and Business Journal
Arnadi Chairunnas
Universitas Sembilanbelas November Kolaka
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Disrupsi Teknologi Digital dalam Pelaksanaan Sistem Peradilan Pidana dan Pemenuhan Keadilan Di Indonesia: Disruption of Digital Technology in the Implementation of the Criminal Justice System and Fulfillment of Justice in Indonesia Jusafri, Jusafri; Alimuddin, Nur Hidayani; Chairunnas, Arnadi
Jurnal Kolaboratif Sains Vol. 7 No. 9: September 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i9.6212

Abstract

Disrupsi menggambarkan transformasi mendasar dalam digitalisasi berbagai aspek, termasuk diantaranya dibidang system peradilan, khususnya peradilan pidana. Maka dari itu, penelitan ini bertujuan melihat pengaruh pelaksanaan sistem peradilan pidana dan kaitannya dengan pemenuhan keadilan di Indonesia. Pendekatan yang dugunakan dalam penelitian ini adalah pendekatan undang-undang (statute approach) guna menelaah semua peraturan perundang-undangan, regulasi dan kebijakan yang berkaitan dengan teknologi digital pada sistem peradilan pidana. Peraturan Mahkamah Agung Tentang Administrasi dan Persidangan Perkara Pidana Di Pengadilan Secara Elektronik mempengaruhi proses administrasi peradilan, baik pada mekanisme persidang secara elektronik. Persidangan secara elektronik adalah serangkaian proses memeriksa, mengadili, dan memutus perkara terdakwa oleh pengadilan yang dilaksanakan dengan dukungan teknologi informasi dan komunikasi, audio visual dan sarana elektronik lainnya. Selain itu juga digunakan pada proses permohonan izin secara elektronik dan pelimpahan berkas melalui Sistem Informasi Pengadilan. Administrasi perkara pidana terpadu secara elektronik telah berdampak pada percepatan proses peradilan, penyederhanaan system birokrasi yang rumit antara penegak hukum dan membuat biaya peradilan semakin efisian bagi pencari keadilan.
SOCIALIZATION OF CORPORATE INCOME TAX ASPECTS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN SOUTHEAST SULAWESI PROVINCE Hadisantoso, Erwin; Wawo, Andi Basru; Dali, Nasrullah; Nurdin, Emillia; Anto, La Ode; Ramadhan, Andi Muh. Fuad; Triani, Neks; Syahrir, Sasmita Nabila; Chairunnas, Arnadi; Noki, Noki
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 3 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i3.180

Abstract

This community service activity focuses on socializing Corporate Income Tax aspects for Micro, Small, and Medium Enterprises (MSMEs) in Southeast Sulawesi Province. The program aims to improve MSME owners' understanding and awareness of income tax obligations, contributing to increased state revenue. The counseling session uses an educational persuasive approach, including theoretical explanations and demonstrations. After this, discussions and Q&A sessions are held to ensure participants grasp the tax aspects of their businesses. This method is expected to help participants understand relevant taxation issues and provide practical knowledge on fulfilling tax obligations accurately and responsibly. Through this activity, MSME operators are encouraged to apply the taxation knowledge gained, enhancing tax compliance and their contribution to the national economy. This approach fosters awareness and supports the sustainable growth of MSMEs within the legal framework of taxation
AKUNTANBILITAS PENGELOLAAN DANA DESA DI DESA LAWOLIA Pramudiyas, Asrian; Sabarudin, Sabarudin; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2133

Abstract

Asrian pramudiyas 201830782 faculty of social sciences and economics accounting study program. accountability of village fund management in lawolia village guided by Mr. Sabarudin, SE., MM, AK and Arnadi Chairunnas, SE., M.Acc., Ak., CA., AFA as supervisor II. The purpose of this study is to examine the level of accountability in the management of village funds carried out by the lawolia village government in 2025 The type of research used in this study is descriptive research. with a qualitative approach. Descriptive research is a research method that focuses on describing solutions to actual problems by referring to the data collected. In addition, this study involves the process of presenting, processing, and interpreting data. (Achmadi, Abu and Cholid Narkubo, 2005). Accountability in the Management of funds allocated for villages (ADD) in Lawolia village has been carried out in accordance with applicable provisions. In the planning phase, the village has integrated the principles of participatory and transparent. Meanwhile, in the implementation phase, the principles of transparency and accountability are also implemented. Accountability is reflected in the availability of informative and clear data on the timing of the implementation of physical activity programs funded by ADD, which is supported by the existence of a notice board as a means of transparency in the use of these funds. Keywords: Pbb P2, Admission, Effectiveness
Penerimaan dan Intensi Penggunaan E-Learning Mahasiswa Akuntansi pada Kondisi Sumber Daya Terbatas Ismanto, Ismanto; Chairunnas, Arnadi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 2 (2021): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i2.5493

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana penerimaan dan intensi perilaku penggunaan E-Learning mahasiswa akuntansi yang berada di daerah yang memiliki keterbatasan sumber daya seperti pada konteks penggunaan E-Learning di Indonesia khususnya Sulawesi Tenggara. Penelitian ini merupakan penelitian kuantitatif dengan mengaplikasikan studi eksplanatori. Rancangan penelitian menggunakan model penelitian Structural Equation Modelling (SEM) melalui pendekatan Partial Least Square (PLS) dengan memanfaatkan aplikasi SmartPLS versi 3.0. Variabel penerimaan teknologi dan intensi penggunaan teknologi diukur dengan menggunakan teori Technology Acceptance Model (TAM) (Davis, 1989) dimana terdapat 4 variabel yang akan diukur yaitu persepsi kegunaan, persepsi kemudahan penggunaan, sikap terhadap penggunaan, dan variabel intensi perilaku untuk menggunakan. Masing-masing variabel diukur dengan 3 indikator. Penelitian ini menunjukkan bahwa variabel persepsi kegunaan memberikan pengaruh yang signifikan terhadap terhadap sikap terhadap penggunaan dan intensi perilaku penggunaan E-Learning. Selain itu sikap untuk menggunakan juga berpengaruh terhadap intensi perilaku penggunaan E-Leaning. Sebaliknya persepsi kemudahan penggunaan tidak memberikan pengaruh yang signifikan terhadap sikap terhadap penggunaan dan intensi perilaku penggunaan E-Learning.Kata kunci : TAM; Sumber daya terbatas ; E-Learning; Akuntansi
ANALISIS KINERJA KEUANGAN BADAN PENDAPATAN DAERAH KABUPATEN KOLAKA TAHUN 2021-2023 Hidayah, Anita Rahmah; Triani, Neks; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2330

Abstract

This study aims to analyze the financial performance of the Regional Revenue Agency (Bapenda) of Kolaka Regency during the 2021–2023 period. The research adopts a quantitative descriptive approach, utilizing secondary data in the form of regional revenue budget realization reports obtained from Bapenda Kolaka Regency.The findings indicate that the region’s financial independence remains within a low to moderate category, reflecting a high dependency on from the central government. The effectiveness ratio of Regional Original Revenue (PAD) shows a relatively favorable trend transfers, particularly in 2022, when PAD realization exceeded the predetermined target. However, this performance declined again in 2023.Furthermore, the growth ratio suggests that the region’s capacity to enhance financial performance has been inconsistent from year to year. These results highlight the necessity for Bapenda Kolaka Regency to optimize and diversify existing revenue streams. Additionally, improving the efficiency and effectiveness of regional financial management should be a critical focus. Keywords: Keywords: Financial performance, independence ratio, effectiveness ratio, growth ratio, local revenue, Bapenda Kolaka.
ANALISIS SISTEM AKUNTANSI KLAIM KECELAKAAN DIRI (PERSONAL ACCIDENT) PADA PERUSAHAAN ASURANSI BUMIDA Alam, Andi Syamsu; Triani, Neks; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2336

Abstract

This study aims to analyze the effectiveness of the personal accident claim accounting system at BUMIDA Insurance Company, focusing on the accuracy of claim recognition, the effectiveness of internal controls, and the system’s compliance with applicable accounting standards, particularly PSAK 62 and PSAK 74. A qualitative case study approach was employed, with data collected through in-depth interviews, field observations, and analysis of internal documentation. The findings indicate that delays in claim recognition and manual document verification are the main obstacles affecting the accuracy of financial reporting and increasing the risk of fraud. Furthermore, the current claim accounting system at BUMIDA has not fully aligned with PSAK 74, especially regarding the measurement of insurance liabilities and the separation of insurance components. Keywords: claim accounting system, personal accident, PSAK 117, internal control, BUMIDA insurance, digitalization
Analisis Penerapan Sak Emkm Usaha Mikro Kecil dan Menengah pada Perusahaan Dagang (Studi Kasus Toko Riski Bangunan di Kabupaten Kolaka) Ihsan, Diantiffany; Turi, La Ode; Chairunnas, Arnadi
Arus Jurnal Sosial dan Humaniora Vol 5 No 2: Agustus (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i2.1298

Abstract

Keberadaan UMKM di Indonesia memainkan peran yang signifikan dalam roda perekonomian nasional, karena pada dasarnya merupakan unit usaha skala kecil yang lahir dari inisiatif individu dalam masyarakat. Dalam pengaplikasiannya setiap UMKM membutuhkan laporan keuangan untuk setiap transaksi jual-beli yang dilakukan. Tentunya laporan yang dibuat searah pada SAK EMKM. Tujuan dari riset ini guna memproyeksikan implementasi SAK EMKM pada UMKM Toko Riski Bangunan. Penelitian ini menggunakan pendekatan kualitatif yang berfokus pada deskriptif analisis serta implementasi pencatatan finansial berbasis SAK EMKM, melalui teknik wawancara dan pengumpulan laporan keuangan yang kemudian diolah agar selaras dengan standar tersebut. Temuan dalam studi ini mengungkap bahwa sistem pencatatan keuangan yang diterapkan masih bersifat manual dan sangat sederhana, ditambah lagi terdapat sejumlah factor yang turut berkontribusi terhadap tidak berjalannya penerapan SAK EMKM di Toko Riski Bangunan. Untuk itu peneliti berasumsi bahwa perlunya edukasi terhadap pemilik Toko Riski Bangunan atas laporan keuangan sebelumnya supaya diolah dan diperbaiki sesuai dengan SAK EMKM.
ANALISIS PENCATATAN AKUNTANSI UMKM PADA TOKO AIS WUNDULAKO Sastra, Annisa Dea; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2319

Abstract

A type of productive business owned by an individual or business entity, with specific criteria based on assets and turnover. This is the general definition of Micro, Small, and Medium Enterprises (UMKM). Based on the data obtained, UMKM can assist the government in driving the production sector. In line with the development of UMKM, the primary focus in managing business funds is to implement proper accounting records. With proper accounting records, UMKM can strengthen their businesses by applying for loans through financial statements that demonstrate their performance and financial position. This study aims to analyze and determine the form of accounting records at Toko Ais. The type of research used is qualitative research with a descriptive approach. Data collection uses observation, interviews, and documentation techniques. The results of this study indicate that Toko Ais UMKM have not implemented accounting records in accordance with accounting standards due to the lack of transaction evidence to record accounting details, where the records only include total cash sales, purchases, personal withdrawals, and other operational costs. This occurs due to a lack of awareness and understanding of the importance of accounting records for a business. Keywords: Accounting Records, UMKM
PENGARUH SISTEM AKUNTANSI PENGGAJIAN TERHADAP KEPUASAN KARYAWAN PADA PT TIRAN GROUP CABANG BOMBANA Riza, Anjeli; Turi, La Ode; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2326

Abstract

Anjeli Riza, the influence of the payroll accounting system on employee satisfaction at PT. Tiran Group Branch Bombana.This study aims to determine the influence of the payroll accounting system on employee satisfaction at PT Tiran Group Branch Bombana.This research uses a quantitative research method. The research population consists of employees of PT. Tiran Group Branch Kolaka, with a total of 40 respondents. The data collected in this study includes primary and secondary data. Primary data was obtained by distributing questionnaires to respondents, while secondary data was obtained from PT. Tiran Group's records. Data analysis techniques involved simple linear analysis using SPSS 30.The results indicate that the payroll system has a significant impact on employee performance, as the t-test value is less than the t-table (<0.001 < 0.05). It can be concluded that the payroll system coefficient of 0.535 at PT. Tiran Group. has a positive and significant impact on employee satisfaction. Based on the research results above, it shows that the variable of the payroll system at PT. Tiran Group Branch Bombana has a very positive influence on the variable of increasing employee satisfaction. This means that if a company wants its employees to perform at their best, the company must establish the best possible payroll system, which can improve the welfare of its employees, so that employees can be motivated to work more effectively. Consequently, the company will also benefit and perform better in achieving the goals it wants to accomplish in the future. Keywords: accounting system, payroll, wages, employee satisfaction.
ANALISIS LAPORAN AKUNTABILITAS KINERJA PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN KOLAKA TIMUR Andriani, Indri; Chairunnas, Arnadi; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2459

Abstract

Indri Andriani (181821540) Faculty of Social and Economic Sciences, Accounting Study Program. "Analysis of Performance Accountability Report at the Tourism and Culture Office of East Kolaka Regency". Guided by Mr. Arnadi Chairunnas as Supervisor I and Mr. Bustang as Supervisor II. This study aims to determine the Performance Accountability Report at the Tourism and Culture Office of East Kolaka Regency. This study uses a Qualitative research method with a descriptive approach. In collecting data, researchers use data collection techniques, namely interviews and documentation. The data analysis technique used is the Accountability Report. The results of the study indicate that the LAKIP at the Tourism and Culture Office of East Kolaka Regency has been presented but is not in accordance with the guidelines of the Regulation of the Minister of State for Empowerment of State Apparatus and Bureaucratic Reform No. 29 of 2010, where in article 16 paragraph 1 it is stated that the Performance Accountability Report as referred to in article 12 contains a summary of the achievement of targets as stipulated in the performance determination document and planning document. However, the facts found by researchers when conducting research at the Tourism and Culture Office of East Kolaka Regency, the implementation of the LAKIP presented cannot be said to be appropriate, making it difficult for the author to clearly describe the financial resources used to carry out activities in achieving outputs and results (outcomes).
Co-Authors Abdulrival Hartoyo Ade Imam Muslim Amir, Aminah Dina Andi Syamsu Alam, Andi Syamsu Andriani, Indri Angelina Yenny Ringan Anto, La Ode Bambang Cahyono Biringkaka, Wahida Bustang Bustang Dali, Nasrullah Efendi Sugianto Eko Prasetyo Hadisantoso, Erwin Hartoyo, Abdulrival Hidayah, Anita Rahmah Ihsan, Diantiffany Ilham, Surianto Ismanto Ismanto Judijanto, Loso Jusafri Kartomo La Ode Turi Loso Judijanto Maya Latifah Maya Latifah Michael Sitorus Muh. Irfandy Azis Muhammad Hidayat Muhammad Tahir Neks Triani Nichen, Nichen Niken Argaheni Noki, Noki Nur Hidayani Alimuddin Nurdin, Emillia Nurhalisa Wahab Paulindini, Putri Pramudiyas, Asrian Rafadi Khan Khayru Ramadhan, Andi Muh. Fuad Rika Yuniarti Rina Pratiwi Riza, Anjeli Sabarudin Sabarudin Sabarudin Sabarudin Sabarudin Safaruddin Safaruddin Sastra, Annisa Dea Shinta Utamiani Sri Wahyuni Syahrir, Sasmita Nabila Triani, Neks Wawo, Andi Basru Zahra Wahyuni