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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aktiva : Riset Akutansi dan Keuangan Perspektif Akuntansi Maqdis: Jurnal Kajian Ekonomi Islam Management Studies and Business Journal Accounting Studies and Tax Journal GoodWill Journal of Economics, Management, and Accounting Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Latifah Sukmawati Yuniar
Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KECINTAAN UANG TERHADAP PENGGELAPAN PAJAK DENGAN RELIGIUSITAS DAN MATERIALISME SEBAGAI VARIABEL MODERASI Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati; Afdalia, Nadhira; Farid, Erwan Sastrawan; Iqbal, Muhammad; Muslimin, Ulfah Rizky; Nichen, Nichen
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

A decrease in the amount of tax revenue can occur due to tax evasion by taxpayers. Tax evasion actions carried out by taxpayers can be influenced by a lack of understanding of taxation knowledge, not optimal tax service services, tax sanctions that do not provide a deterrent effect for taxpayers, and high love of money. This study aims to examine the effect of the love of money on tax evasion, moderated by the variables of religiosity and materialism. A quantitative approach is used in this study. The sample is 365 individual taxpayers. The sampling technique used is simple random sampling. Moderated Regression Analysis (MRA) was used to analyze the data of this study. This study indicates that the love of money has a significant and significant effect on tax evasion. The relationship between the love of money and tax evasion is moderated by religiosity. The relationship between the love of money and tax evasion is also moderated by materialism.
De Galesong : Sustainability Accounting dan Dilema Masyarakat Pesisir Sultan Syah; Latifah Sukmawati Yuniar; Ibrahim Ibrahim; Sri Rahayu Syah
Perspektif Akuntansi Vol 5 No 1 (2022)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v5i1.p077-092

Abstract

Tujuan - mendekonstruksi realitas ekonomi, sosial, dan lingkungan di masyarakat pesisir dengan perspektif akuntansi ekonomi politik. Desain / metodologi / pendekatan - Metode kualitatif dengan paradigma postmodern dan perspektif akuntansi ekonomi politik. Hasil penelitian ini menemukan bahwa ekonomi politik akuntansi memainkan peran penting dalam "bertransaksi" seperti koin (logam) yang memiliki dua sisi yang berbeda. Dimana di satu sisi para pelaku (nelayan) memiliki kepentingan ekonomi yang berbenturan dengan pelestarian alam dan di sisi lain, kehidupan ekonomi dan sosial masih bergantung pada alam sebagai sumber utama mereka. Dengan demikian, hasil dekonstruksi yang ditawarkan dapat menyelaraskan hubungan antara masyarakat (ekonomi dan sosial) dengan alam. Implikasi Praktis - Pemerintah daerah dan pusat, khususnya kementerian kelautan dan perikanan, serta masyarakat pesisir dapat memperoleh manfaat dari akuntansi keberlanjutan sehingga kegiatan ekonomi dapat berjalan selaras dengan kehidupan sosial dan kelestarian lingkungan. Orisinalitas / nilai - hasil dekonstruksi yang ditawarkan berasal dari kearifan lokal jenius masyarakat pesisir yang mulai dilupakan. Makalah ini mencoba mendekonstruksi realitas masyarakat pesisir dalam memberikan solusi tanpa menghancurkan mata pencaharian utama masyarakat. Parameter yang menerapkan konsep triple bottom line adalah bahwa ada harmonisasi antara aspek ekonomi, sosial, dan lingkungan.
THE EFFECTIVENESS OF WOMEN ON BOARDS IN AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURE LATIFAH SUKMAWATI YUNIAR; ANDI AINIL MUFIDAH TANRA; ANDI CHAIRIL FURQAN
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.465

Abstract

This study investigates the potential impact of gender diversity on the Islamic social reporting disclosure of Indonesian sharia-approved firms. These firms operate in accordance with Islamic principles and have been approved by regulators. The study uses quantitative analysis and regression models to analyze data from a sample of firms listed in the Jakarta Islamic Index between 2016-2018. The findings suggest that having women on the board of directors and commissioners has a detrimental effect on ISR disclosure, possibly due to the lack of adequate representation of women on boards. This study contributes to the ongoing discourse about the relationship between gender diversity in corporate leadership and social responsibility in Islamic businesses.
Efektivitas Metode Pencegahan Dan Pendeteksian Kecurangan (Fraud) Arif Gunarsa; Latifah Sukmawatiy Yuniar; Andi Ainil Mufida Tanra
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 3 (2023): Oktober 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i3.206

Abstract

Penelitian ini bertujuan untuk menganalisis Persepsi Auditor pemerintah Terhadap Efektivitas Metode Pencegahan dan Pedekteksian Kecurangan (Fraud). Populasi dalam Penelitian adalah Auditor yang bekerja pada Instansi BPKP Provinsi Sulawesi Tengah dan BPK Provinsi Sulawesi Tengah. Pengambilan Sampel dilakuan dengan Metode menggunakan Tipe non Probability sampling dengan Metode Purposive Sampling. Hasil uji hipotesis menunjukkan bahwa ada persamaan persepsi antara auditor internal (BPKP) dan auditor eksternal (BPK) dalam mempersepsikan metode pencegahan dan pendeteksian kecurangan (fraud), Berdasarkan hasil uji hipotesis dapat disimpulkan bahwa penelitian ini secara umum tidak mampu memberikan bukti empiris bahwa terdapat perbedaan persepsi diantara auditor yang memiliki perbedaan faktor demografis (gender, masa kerja, dan pengalaman) mengenai efektivitas metode pencegahan dan pendeteksi kecurangan di pemerintah Provinsi Sulawesi Tengah.
The Influence of Organizational Culture, Whistleblowing System, and the Role of Internal Control on Fraud Prevention in Hospitals Hartanti, Firli Adelia; Paranoan, Selmita; Ansar, Muhammad; Yuniar, Latifah Sukmawati
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/zcb1kw47

Abstract

This study aims to analyze the effect of organizational culture, whistleblowing system, and the role of internal control on fraud prevention at Undata Hospital, Palu City. Primary data collection was carried out using a quantitative approach, namely by distributing questionnaires to 40 employees in the finance staff, education, training and research staff (Diklit), equipment & general staff, and medical service staff. The sampling technique used was random sampling. Data analysis using WarpPLS 7.0. The results showed that organizational culture has no effect on fraud prevention, while the whistleblowing system and internal control have a positive and significant effect on fraud prevention. This study uses a combination of internal control, organizational culture, and whistleblowing system in a hospital environment as a topic of fraud prevention that has not received much attention in previous studies. The conclusion of this study is that, to improve fraud prevention efforts in hospitals, it is very important to strengthen internal control and whistleblower systems.
Implementation of Corporate Social Responsibility in Improving the Welfare of the Surrounding  Community (Case Study On PT Juyomi Sinar Labuan) Liana; Sugianto; Abdul Kahar; Latifah Sukmawati Yuniar
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/xdt62p18

Abstract

This study aims to evaluate the implementation of the Corporate Social Responsibility (CSR) program carried out by PT Juyomi Sinar Labuan and its impact on the welfare of the surrounding community. The research uses a qualitative approach with a case study method, through interviews, observations, documentation, and literature studies. The results of the study show that the implementation of PT Juyomi's CSR includes three main aspects, namely social, economic, and environmental. In the social sector, PT Juyomi facilitates free health services, ambulance assistance, education funds, support for religious activities, and distribution of basic necessities. In the economic sector, the company prioritizes recruiting local workers, providing interest-free loans to employees, and distributing village empowerment funds. Meanwhile, in the environmental aspect, the company routinely carries out reforestation and hands over industrial waste management to third parties. Although CSR programs have had a positive impact on people's welfare, some obstacles still arise, such as lack of transparency of information and negative environmental impacts in the form of reduced spring water sources due to mining activities. This research was conducted at PT Juyomi Sinar Labuan which is located at Jl. Taragengge, Labuan Lelea Village, Labuan District, Donggala Regency, Central Sulawesi. These findings show that the implementation of CSR contributes significantly to the socio-economic development of the community, but it needs to be improved in terms of sustainability and information disclosure.
THE EFFECT OF PROFITABILITY, SOLVENCY AND LIQUIDITY ON COMPANY VALUE(Study on Mining Companies on the Indonesia Stock Exchange in 2020-2023) Lembah, Amelia Amanda; Masruddin, Masruddin; Mapparessa, Nurlaela; Yuniar, Latifah Sukmawati
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/w17x6w21

Abstract

This research aims to test and analyze simultaneously and partially the influence of profitability, solvency and liquidity on company value (Study of Mining Companies on the Indonesian Stock Exchange in 2020-2023). The population in this research is mining companies listed on the LQ 45 Index on the Indonesian Stock Exchange, totaling 11 companies. Sampling uses a saturated sampling technique so that the entire population is used as a sample. The data analysis method used is descriptive analysis and multiple linear regression using the SPSS 25 application. The results of this research show that simultaneously Profitability, Solvency and Liquidity have a significant and influential effect on Company Value. Meanwhile, partially Profitability and Liquidity have no effect on Company Value. Solvency has a negative influence on company value. 
BALANCED SCORECARD-BASED PERFORMANCE MEASUREMENT IN A REGIONAL HOSPITAL: A STUDY AT PENDAU TAMBU HOSPITAL, DONGGALA Putri, Amalia; Yamin, Nina Yusnita; Usman, Ernawati; Yuniar, Latifah Sukmawati
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/b3wmj437

Abstract

This study evaluates the performance of Pendau Tambu Regional General Hospital (RSUD) using the Balanced Scorecard (BSC) approach. Through a qualitative method, performance is assessed from four perspectives: financial, customer, internal business processes, and learning and growth. Data were collected through interviews with financial staff, patients, patients’ families, nurses, and medical staff, as well as through observation and document analysis. The results indicate efficient and effective financial performance, with an economic ratio of 92.62%, effectiveness of 96.26%, and efficiency of 25.18%. Patient satisfaction was high in medical aspects but lower regarding facilities, there was inefficiency in bed utilization, and human resource development through training remained limited. The implications of this study highlight the need for improvements in bed management, patient facilities, and investment in employee development to enhance overall service quality.
KETEPATAN ANGGARAN: MENGURAI EFEKTIVITAS PENGELOLAAN ANGGARAN PENGAWASAN WILAYAH MARITIM SULAWESI TENGAH Satriani, Satriani; Yamin, Nina Yusnita; Paranoan, Selmita; Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1992

Abstract

Pengelolaan dana pengawasan maritim dari kelompok masyarakat pengawas memegang peran krusial dalam menjalankan fungsi pengawasan sumber daya kelautan dan perikanan secara efektif. Penelitian dilakukan untuk memperoleh analisis atas efektivitas pengelolaan dana dalam pelaksanaan pengawasan wilayah maritim Sulawesi Tengah. Penelitian mengeksplorasi secara deskriptif kualitatif untuk menemukan luaran yang menggambarkan perhitungan efektivitas dan hambatan yang timbul dalam pengelolaannya. Temuan penelitian menunjukkan efektivitas pengelolaan dana pada kelompok masyarakat pengawas pada tahun 2022 hingga 2024, dengan nilai efektivitas mencapai 100% yang menggambarkan realisasi dana yang diterima selaras dengan jumlah dana yang dianggarkan sehingga mencerminkan kesesuaian antara anggaran dan sasaran yang dirancangkan. Disamping itu, keterbatasan dana, letak geografis yang luas hingga jumlah kelompok yang banyak menjadi hambatan dalam peningkatan pencapaian pembinaan yang diprogramkan Penelitian berimplikasi pada aktivitas masyarakat dalam pengelolaan dana pengawasan maritim dari kelompok masyarakat pengawas untuk dapat mengadakan suatu strategi yang lebih baik dalam pengelolaan dana, peningkatan infrastruktur serta pendekatan yang lebih terintegrasi dalam pembinaan kelompok
EFEKTIVITAS PEMBIAYAAN KEPEMILIKAN RUMAH MELALUI KREDIT PERUMAHAN RAKYAT (KPR) DI KALUKUBULA RESIDENCE SIGI (STUDI PADA KONSUMEN DEVELOPER PT APININDO CIPTA SEJATI) Suriyadewi, Suriyadewi; Usman, Ernawaty; Kahar, Abdul; Yuniar, Latifah Sukmawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3243

Abstract

Introduction: The purpose of this study is to assess how well the subsidized Sharia Home Ownership Credit (KPR) financing was distributed at BTN Green Kalukubula Residence in Sigi Regency. Methods: Descriptive qualitative methodology is employed, and data is directly gathered through in-depth interviews and the distribution of questionnaires to 47 informants. As a supplementary analysis, the Artificial Neural Network (ANN) method is also employed. Results: The study's findings demonstrate that the Subsidized Sharia Mortgage financing scheme is seen to be quite successful in assisting those with low incomes in becoming homeowners. The amount of financing margin, the implementation of late installment penalties, and information openness are some of the remaining challenges that must be taken into account. Therefore, in order to boost potential customers' trust, banks and developers are advised to promote information openness. Conclusion and suggestion: This study's drawback is that it was challenging to contact certain respondents since many of them were at work or not at home, which made the data gathering method less than ideal.
Co-Authors Abdul Kahar Abdul Kahar Amalia Putri, Amalia Andi Ainil Mufida Tanra Andi Chairil Furqan Arif Gunarsa Arif Gunarsa betty betty Ernawaty Usman Erwan Sastrawan Erwinsyah Erwinsyah Gunarsa, Arif Hartanti, Firli Adelia Ibrahim Ibrahim Lembah, Amelia Amanda Liana Mapparessa, Nurlaela Masruddin Meldawati, Lucyani Muhammad Ansar Muhammad Ansar, Muhammad Muslimin, Ulfah Rizky Mustamin Mustamin Nadhira Afdalia, Nadhira Nichen, Nichen Nina Yusnita Yamin Putra, Yosua Angkasa Satriani Satriani Selmita Paranoan Sri Rahayu Syah Sugianto Suriyadewi, Suriyadewi Syah, Sultan - Tanra, Andi Ainil Mufidah Usman, Ernawati Virgina Agnesia