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Haliah, Haliah

Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi

Author-ID : 4118113

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The Application of Relevant Costs To The Decision Accept or Reject A Special Order Indo Sengengeng; Haliah Haliah; Andi Kusumawati
Return : Study of Management, Economic and Bussines Vol. 2 No. 3 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i03.76

This study aims to analyze the application of the relevant costs in PT Semen Bosowa Maros in choosing alternatives to accept or reject special orders, to analyze the use of relevant cost analysis of semi-variable costs as well as the separation of relevant cost analysis as a tool of decision making to accept or reject a special order. The research data were obtained from interviews with the leaders and the production of PT Semen Bosowa Maros. The findings of this study indicate that the results of the analysis of the relevant costs, and the decision to accept or reject the special order show that the proposed alternative is capable of providing profits for the company. The first alternative with a price of IDR 1,100,000/ton 12,443 /ton can accept because the total relevant cost smallest was IDR 4,756,879,389 rather than the relevant acceptable which get was IDR 13,687,300,000 so that from this special order get profit relevant biggest IDR 8,930,420,611 and the second alternative with a price of IDR 1.0 8 0,000 .-/ton as much as 19,202 tons can accept because the total relevant cost smallest was IDR 7,340,801,899 rather than relevant acceptable which get was IDR 20,738,160,000 so that from this special order get profit the biggest relevant IDR 13,397,358,101, therefore, the second alternative special order can be accepted, because it can contribute more to the company's margin

Accountability and Transparency in The Management of Village Fund Allocation Nur Afni Bungaeja; Haliah Haliah; Nirwana Nirwana
Return : Study of Management, Economic and Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i2.215

This research aims to determine and assess the accountability and transparency of village fund proxy management carried out by the Bakaru Village Government of Pinrang Regency. This research is a descriptive qualitative research with data collection techniques, namely interviews. The results of this study show that the management of village fund allocation in Bakaru is in accordance with the applicable laws regulated in the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The results of the Management Accountability research in Bakaru Village have been good, both technically and administratively as seen from the information on the management of village fund allocation that can be easily accessed and the implementation of programs that always involve the community. Transparency in the management of village fund allocation in Bakaru Village is also transparent, this can be seen from the existence of easily accessible information and good communication between village officials and the community so that management is considered transparent. Even though the management of village fund allocation in Bakaru Village can be categorized as good, training and coaching on village fund management needs to be intensified by village officials, especially those directly involved in managing village fund allocation to be more directed in accordance with applicable regulations so that accountability and transparency in village fund allocation management can be maintained.

Critical Factors for Account Representative Success in Reaching Tax Revenue Targets Muhammad Afdhal Usman; Haliah Haliah; Andi Kusumawati
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 2 No. 5 (2023): Edunity : Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v2i5.94

Account Representatives are the foundation for each Tax Office, Regional Office, and even the Directorate General of Taxes in achieving tax revenue because it functions as a supervisor for taxpayers in performing their tax compliance. Against the background of the importance of achieving tax revenue and the important role of Account Representatives in achieving the tax revenue target, it is deemed necessary to know what factors determine the success of the Account Representative in achieving the tax revenue target in Indonesia. To find out these factors, qualitative research was carried out using a case study approach through in-depth interviews with 24 informants from internal and 5 informants from external of the Directorate General of Taxes, by previously conducting a preliminary questionnaire. Based on this, it was found that several factors influence or become determining factors for the Account Representative's success in achieving the tax revenue target for which they are responsible, including motivation at work, understanding of regulations, ability to communicate, availability, and accuracy of data, superior and organizational support, IT facilities and applications, profiling capabilities, mapping and business processes of taxpayers, completeness and clarity of tax regulations, placement and mutation, and awareness of taxpayers.

AUDITOR’S ABILITY DETECT FRAUD: EXPERIENCE, PROFESSIONAL SKEPTICISM, TIME PRESSURE, COMPETENCE Wahyudi, Wahyudi; Haliah, Haliah; Nirwana, Nirwana; Yulitasari, Yulitasari
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 12 (2025): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/282kyw46

This research explores how professional skepticism, time pressure, and competence influence auditors’ effectiveness in detecting fraud, with experience functioning as a moderating variable. The study targeted 119 auditors from the Inspectorate Office in the Luwu Raya region, from which 104 were selected using purposive sampling based on specific criteria. Hypothesis testing was conducted through Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results indicate that both professional skepticism and competence positively and significantly impact auditors’ fraud detection capabilities. Conversely, time pressure does not exhibit a significant effect. Furthermore, experience moderates the relationships between professional skepticism, time pressure, and competence with fraud detection ability, acting as a strengthening factor. This suggests that auditors with greater experience are better positioned to apply their skepticism, manage time-related challenges, and utilize their competence effectively in uncovering fraud. The study contributes to the existing literature by presenting a framework that highlights the interrelation of these factors in fraud detection, while also supporting attribution theory by emphasizing the role of professional traits and experience in enhancing audit performance

THE IMPACT OF COMMUNITY PARTICIPATION IN VILLAGE FUND MANAGEMENT ON FRAUD PREVENTION Endang Tri Pratiwi; Haliah Haliah; Nirwana Nirwana; Andi Kusumawati
JIAR : Journal Of International Accounting Research Vol 3 No 02 (2024): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i2.1271

This study aims to analyze the impact of community participation in village fund management on fraud prevention. This study uses a qualitative approach with a case study method in Kolowa Village, Central Buton Regency. The research informants consisted of various elements of society, including village officials, members of the Village Consultative Body (BPD), and the general public involved in the management of village funds. Data collection was carried out using several techniques, namely interviews, observations, and documentation studies and then thematic analysis was carried out. In addition, data triangulation will also be carried out to ensure the accuracy and consistency of information obtained from various sources. The results of the study found that community participation in the management of village funds has an impact on fraud prevention. Through active community involvement, transparency and accountability in the management of village funds can be improved, thereby minimizing the possibility of fraud. In addition, community participation also contributes to improving the competence of human resources in village fund management.

FINANCIAL PERFORMANCE ANALYSIS OF SOUTH SULAWESI Mochamad Rizky Damara; Haliah Haliah; Andi Kusumawati
JIAR : Journal Of International Accounting Research Vol 3 No 02 (2024): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i2.1295

The purpose of this study was to examine the financial performance of the local government of South Sulawesi Province in achieving good public financial management that can bring prosperity to the community. The analysis technique used is to calculate the degree of decentralization, the ratio of regional financial independence, efficiency, effectiveness, direct and indirect expenditure ratio, and growth ratio. The results of the analysis show that the ratio of the degree of decentralization is relatively stagnant from year to year with the ratio reaching 49%, indicating that the amount of local revenue is quite high compared to the total local revenue. The Regional Financial Independence Ratio shows that the government's ability to self-finance government activities, develop ment and services to the 2016-2020 budget community has increased sufficiently, in 2020, the regional financial independence ratio still shows a consultative relationship pattern. The Regional Financial Effectiveness Ratio describes the local government's ability to realize the planned local revenue with the target set based on the real potential of the region, in the last five years, obtained an average ratio value of 94.25%, meaning that the PAD target set can be realized optimally and the Efficiency Ratio shows that is efficient.

Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana; Dwi Kartika Aulya
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.

Implementation of Accountability and Transparency In The Allocation of School Operational Assistance Funds (BOS) During Covid-19. Fatima, Nurul Asda; Haliah, Haliah; Nirwana, Nirwana
Amsir Management Journal Vol. 3 No. 1 (2022): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i1.121

UPT SD Negeri 191 Bubun Bia is one of the public schools that also received attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at UPT SD Negeri 191 Bubun Bia. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews, and documentation. The distribution of BOS Funds is based on the total number of students, totaling 104 students. The population in this study amounted to 218 people with a sample using purposive sampling of as many as 9 people. The results showed that the application of the principle of transparency at the UPT SD Negeri 191 Bubun Bia was transparent, as seen from the openness in the planning of preparing the RKAS. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for

OPERATIONAL AUDIT ON THE IMPLEMENTATION OF VALUE OF FAMILY BUSINESS Rury Novita Sibulo; Haliah; Andi Kusumawati
ABM: International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.701

The purpose of this study is to assess the efficiency and effectiveness of companies that apply the value of family business as internal control in the company's operational activities. The research data is processed by the Audit stage, namely, preliminary survey, review and testing of controls, detailed testing, and audit reports. This research focuses on the operational activities of PO Primadona which has two business lines, namely passenger bus services and freight forwarding. Based on the results of the author's research, it can be concluded that applying the value of family business in operational activities at PO Primadona Makassar is still not effective and efficient. The activities that have not been effective are online sales activities and the recording of cash receipts and cash disbursements, while the activities that have not been efficient are the reduction of passengers. The recommendations that the authors give to companies are, companies need to carry out regular system maintenance and use an automatic payment system, improve employee work discipline, and last but not least, provide computer training to the treasurer's department.

Break Even Point Analysis For Sales Planning At PT Ultrajaya Milk Industry And Trading Company Tbk Kartika Septiary Pratiwi Musa; Haliah; Darmawati
International Journal of Economics and Development Vol. 2 No. 1 (2026): Vol 2 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v2i1.1615

This study aims to analyze the application of Break Even Point (BEP) analysis as a strategic instrument for sales planning and profit management at PT Ultrajaya Milk Industry & Trading Company, Tbk during the 2022–2024 period. The study seeks to evaluate the company's operational efficiency through contribution margin performance, break-even trends, and sales target achievement in the post-pandemic business environment. A quantitative descriptive approach was employed using secondary data obtained from PT Ultrajaya’s independently audited annual financial statements for 2022–2024. The analysis involved cost classification, contribution margin (CM) calculation, contribution margin ratio (CMR) analysis, BEP determination in monetary terms, and sales target planning based on Cost-Volume-Profit principles. The results indicate a consistent increase in net sales from IDR 7.456 trillion in 2022 to IDR 8.874 trillion in 2024. The contribution margin ratio improved substantially from 19.65% to 34.05%, reflecting enhanced operational efficiency and stronger profitability. The break-even point declined from IDR 5.874 trillion in 2022 to IDR 4.620 trillion in 2024, demonstrating a wider margin of safety. Furthermore, actual sales consistently exceeded both the calculated BEP and planned sales targets throughout the study period. The findings suggest that BEP analysis provides valuable managerial information for establishing realistic sales targets, monitoring cost efficiency, evaluating profit performance, and supporting strategic decision-making in manufacturing companies facing dynamic market conditions. This study contributes to the accounting and management literature by integrating contribution margin analysis, break-even trend evaluation, and sales target planning within a single analytical framework. It provides empirical evidence from a large publicly listed Indonesian manufacturing company during the post-pandemic recovery period, an area that remains relatively underexplored in previous BEP studies.

Co-Authors . A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afifah Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alia Rezki Amalia Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D'Ornay Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Rafiyadi Eka Saputra Andi Yustika Manrimawagau Bayan Andry Andry ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Muhammad Asri Usman Asri Usman Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Darmawati Darmawati Darmawati Darwin, Khadijah Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Dwi Kartika Aulya Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatima, Nurul Asda Fatimah Zahra Fifi Selvi Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Fratiwi, Sri Ayu Fuada, Nurul Gunawan Hadi Nasbey Haerial Haerial Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Insirat, Mutahira Nur Intan Febrianti Irmawati Irmawati Irwan Hidayat Ibrahim Irwansyah, Naila Syahirah Ismail keri Istianah Jamaluddin Jamaluddin Kartika Septiary Pratiwi Musa Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mochamad Rizky Damara Mubdi Dzuwhandy Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadila, Nadila Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Pratiwi, Nathania Putri P, Andi Sri Kumala Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Haryani Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah Tikupasang, Medyoto Try Sutriani Tsabita Nanda Yusuf, Yusfi Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wahyudi Wahyudi Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yulitasari, Yulitasari Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad

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