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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Journal Economic Excellence Ibnu Sina Atestasi : Jurnal Ilmiah Akuntansi Sciences du Nord Economics and Business
Saida Said
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tax Amnesty Pemberian Keringanan Dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor Andi Rustam; Andi Arifwangsa Adiningrat; Saida Said; Muhammad Nur; Nur Afni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6405

Abstract

This study aims to determine the tax amnesty granting relief and exemption from motor vehicle tax administration sanctions. The research method used is descriptive and tends to use analysis with a qualitative approach to describe the realization of motor vehicle tax receipts using tables and diagrams before and after tax amnesty which is then drawn conclusions. The results of this study indicate that the tax amnesty program also increases public awareness in paying motor vehicle taxes in Manggarai Regency. This Tax Amnesty program also increases Regional Original Income in the motor vehicle tax sector until the set target is achieved. Keywords: Motor Vehicle Tax, Tax Amnesty, and Administrative Sanctions
Implementasi Alokasi Dana Desa Di Desa Bontoala Kab. Gowa Dalam Mewujudkan Pembangunan Muh. Rais Mukram Latif; Ansyarif Khalid; Saida Said
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.278

Abstract

The aim of this research is to find out how village fund allocation is managed in Bontoala Village. Data collection techniques in this research were observation, interviews and documentation. Results of the Implementation of Village Fund Allocation in Bontoala Village, Kab. Gowa in Realizing Development'' shows that 1) Implementation of Village Fund Allocation in Bontoala Village has been effective. 2) Contributions generated from the Village Fund Allocation have also been fulfilled with the participation of community shops, religious leaders, youth leaders and women leaders when planning the budget. .3) The factor that hinders implementation is that many people do not understand the objectives of the development built by the village government, thus hampering the progress of development in Bontoala village.  
Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Saida Said; Aslindah Aslindah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v1i1.57

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan e-system terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan metode kepustakaan, observasi dan penyebaran kuesioner kepada seluruh responden yang menjadi sampel penelitian. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode pemilihan sampel secara acak. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis statistik dan analisis regresi sederhana menggunakan SPSS 20.0. Penelitian ini menemukan bahwa penerapan esystem perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Makassar selatan. Hal ini menunjukkan bahwa semakin baik penerapan e-system perpajakanmaka kepatuhan wajib pajak juga akan semakin meningkat.
The Effect of Regional Financial Networks on Banking System Stability in Indonesia: A Literature Review of Linkages, Risks, and Impacts in a Macroeconomic Context Loso Judijanto; Eva Yuniarti Utami; Eko Sudarmanto; Nova Erliyana; Saida Said
Sciences du Nord Economics and Business Vol. 1 No. 01 (2024): Sciences du Nord Economics and Business
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sneb.v1i1.8

Abstract

This research conducts a comprehensive literature analysis to explore the linkages, risks, and impacts of regional financial networks on banking system stability in Indonesia within the broader macroeconomic context. The systematic review synthesizes findings from diverse studies, examining both positive and negative dynamics associated with regional financial integration. Positive linkages include enhanced risk-sharing mechanisms and improved access to financial resources, while negative linkages encompass susceptibility to contagion effects and systemic risks. The associated risks, such as credit, market, and operational risks, are identified and discussed. Additionally, the research delves into the multifaceted impacts of regional financial networks on economic growth, financial inclusion, and the resilience of Indonesia's banking sector to external shocks. The synthesis of these findings provides valuable insights for policymakers, financial institutions, and researchers to navigate the challenges and leverage opportunities presented by regional financial networks.
OPTIMALISASI PEMANFAATAN AUDIT FORENSIK, AUDIT INVESTIGATIF DAN WHISTLEBLOWING SYSTEM SEBAGAI UPAYA ESKALASI KINERJA AUDITOR DALAM PENCEGAHAN FRAUD Saida Said; Rini Sulistiyanti; Idrawahyuni Idrawahyuni; Andi Arifwangsa Adiningrat
Jurnal Akuntansi Vol 12, No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i2.2557

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh audit forensik, audit investigatif, dan whistleblowing system terhadap kinerja auditor dalam pencegahan fraud. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Square (PLS). Populasi dalam penelitian ini adalah auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Sulawesi Selatan. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan SmartPLS 3.0. Teknik penarikan sampel dalam penelitian menggunakan purposive sampling, sehingga jumlah sampel sebanyak 120 auditor. Hasil penelitian menunjukkan bahwa audit forensik dan audit investigatif berpengaruh positif dan signifikan terhadap kinerja auditor dalam pencegahan fraud, di mana audit investigatif menjadi variabel yang paling dominan. Sementara itu, whistleblowing system juga berpengaruh signifikan namun menunjukkan arah pengaruh negatif terhadap kinerja auditor. Hal ini mengindikasikan bahwa efektivitas sistem whistleblowing belum berjalan optimal dan memerlukan penguatan dari segi perlindungan pelapor serta tindak lanjut laporan. Temuan ini memberikan implikasi penting bagi penguatan sistem pengawasan internal pada institusi pemerintahan.Kata Kunci: Audit Forensik, Audit Investigatif, Whistleblowing System, Kinerja Auditor, Pencegahan FraudABSTRACTThis study aims to analyze the influence of forensic audit, investigative audit, and whistleblowing system on auditor performance in fraud prevention. The research adopts a quantitative approach using the Partial Least Square (PLS) method. The population in this study consists of auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. Data were collected through the distribution of questionnaires and analyzed using SmartPLS 3.0. The sampling technique used in this study is purposive sampling, resulting in a total sample of 120 auditors. The results show that both forensic audit and investigative audit have a positive and significant effect on auditor performance in fraud prevention, with investigative audit being the most dominant variable. Meanwhile, the whistleblowing system also has a significant effect but shows a negative influence on auditor performance. This indicates that the effectiveness of the whistleblowing system has not been optimal and requires strengthening in terms of whistleblower protection and follow-up actions. These findings provide important implications for strengthening internal control systems within government institutions.Keywords: Forensic Audit, Investigative Audit, Whistleblowing System, Auditor Performance, Fraud Prevention
Co-Authors Adiningrat, Andi Arifwangsa Andi Rustam Ansyarif Khalid Aslindah Aslindah Eva Yuniarti Utami Idrawahyuni Idrawahyuni Loso Judijanto Muh. Rais Mukram Latif Muhammad Nur Nova Erliyana Nur Afni Rini Sulistiyanti Sudarmanto, Eko