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All Journal YUME : Journal of Management Amnesty: Jurnal Riset Perpajakan Jurnal Teknologi dan Manajemen Industri Terapan International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference
Saida Said
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Industrial & Manufacturing Engineering Social Sciences

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PENGARUH INFORMASI PERPAJAKAN B ERBASIS COMMUNITY CLUSTER TERHADAP TINGKAT KEPATUHAN PAJAK PADA KANTOR PELAYANAN PRATAMA KOTA MAKASSAR Faidul Adziem; Saida Said
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2532

Abstract

Research aims to know to know whether taxation information based on social community cluster in the form of tax expo, socialization, website, tax and brochures are influential to the compliance of the taxpayer body at the Office of Service Makassar primary tax in south. The object of this research is financial management's income, the instrument in this study is through kuesiner to the parties concerned. The research also collects the relevant documents and supports the discussion of the research. The testing techniques used are simple linear regression. The results of the research processing of double linear regeresi data, the results of the T test required to test the significance of the constants and independent variables. There is a significant influence between the tax expo variables, tax socialization, tax brochures, tax-exempt websites in the positive direction, which means that the higher taxation information based on social community in the form of Tax Expo, Cheframonantonio Pratama Makassar Selatan
PERSEPSI ATAS SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP MAKASSAR SELATAN Andi Rustam; Saida Said
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2528

Abstract

This research aims to test the influence of Fiskus service, level of understanding and taxation of tax compliance of individual taxpayers in Makassar Pratama Selatan. The Data in this study was obtained from the taxpayer registered with the KPP Pratama Makassar Utara which was willing to become a respondent. This research uses primary data by conducting direct research in the field by providing questionnaire/question sheets to 80 respondents. The method of data analysis used is analysis of multiple linear regression. The results showed that: in partial, variable Fischus services, the level of understanding and taxation sanctions are positive and significant to the individual taxpayers ' compliance in paying taxes.  Key words:P the fiscus, the level of understanding, taxation and compliance sanctions are mandatory tax
ANALISIS PERENCANAAN PAJAK MELALUI PENYUSUTAN AKTIVA TETAP DAN PERHITUNGAN PAJAK BADAN PDAM TIRTA JENEBERANG KABUPATEN GOWA Andi Arifwangsa; Saida Said; Ulfa Husain
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2534

Abstract

In this research aims to whether with tax planning through the depreciation of fixed assets on the company can minimize the tax burden. This research uses a secondary method on the PDAM Tirta Jeneberang Regency Gowa.  Data used in this research is data on the annual report of the PDAM Tirta Jeneberang Regency Gowa. Data collection is done by collecting financial report data in the company year that is a sample of the research of PDAM company Tirta Jeneberang Kabupaten Gowa. The Data is collected by conducting a documentation method.  From the analysis conducted on the implementation of tax planning applied by the company with the prevailing taxation law apparently the company does not commit violations and still follow all applicable regulations.
Pengaruh Audit Tenure dan Pergantian Auditor terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2020 Saida said; Ana Khaerunnisa
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1357

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh audit tenure dan pergantian auditor terhadap audit delay. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel dalam penelitian ini adalah hanya perusahaan-perusahaaan yang lolos mengikuti kriteria sampel sebanyak 31 perusahaan. Analisis data menggunakan analisis regresi linear berganda. Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa audit tenure berpengaruh positif terhadap audit delay begitupun dengan pergantian auditor berpengaruh positif terhadap audir delay. Kata Kunci: Audit Tenure, Pergantian Auditor dan audit delay.
Accountability And Financial Transparency Of Mosques Based On Sharia Enterprise Theory (Case Study Of Masjid Al-Muhajirin Desa Sidoraharjo) lisdiawati, lisdiawati; Muchriana Muchran; Saida Said
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.69

Abstract

This research aims to determine the accountability and transparency practices of financial management carried out by the administrators of the Al-Muhajirin Mosque, Sidoraharjo Village, South Sukamaju sub-district, North Luwu district. This research uses a qualitative approach based on interviews, observation and documentation. The data analysis technique used in this research is descriptive qualitative. The results of the research show that in its financial management, the Al-Muhajirin Mosque has done things that reflect responsibility (accountability) and openness (transparency) based on enterprise sharia theory, namely related to the awareness of the Mosque Committee/Manager that their duties are trust and worship of Allah. The management also realizes that reporting the mosque's financial accountability is not only to the community/congregation and donors but also to Allah SWT. Apart from that, mosque funds have been used for worship of Allah and there is nothing to cover up.
Analisis Efektivitas, Efisiensi Serta Kemandirian dan Pertumbuhan Dalam Pengelolaan Keuangan Pemerintah Daerah Kota Makassar Syahruldin; Saida Said; Nurul Fuada
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 2 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i2.599

Abstract

Pemerintahan daerah bertujuan mempercepat tercapainya kesejahteraan masyarakat melalui peningkatan pelayanan, pemberdayaan, dan partisipasi warga, serta memperkuat daya saing daerah dengan tetap memperhatikan prinsip demokrasi, keadilan, pemerataan, dan karakteristik masing-masing daerah dalam kerangka Negara Kesatuan Republik Indonesia. Dalam konteks ini, efektivitas, efisiensi, kemandirian, dan pertumbuhan keuangan daerah menjadi aspek penting penyelenggaraan pemerintahan. Penelitian ini bertujuan menganalisis tingkat efektivitas, efisiensi, kemandirian, dan pertumbuhan kinerja keuangan Pemerintah Daerah Kota Makassar periode 2018–2023. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa: (1) rasio efektivitas keuangan rata-rata sebesar 91% dengan kategori efektif; (2) rasio efisiensi keuangan rata-rata 99% dengan kategori kurang efisien; (3) rasio kemandirian keuangan rata-rata 60% dengan kategori sedang; dan (4) rasio pertumbuhan keuangan rata-rata 4% dengan pertumbuhan positif. Temuan ini mencerminkan bahwa Pemerintah Kota Makassar cukup mampu mengelola keuangan daerah secara mandiri, namun perlu meningkatkan efisiensi dalam pengelolaan anggaran.
The Role of Big Data in Audit: Implications for Improving Audit Quality and Fraud Detection Effectiveness for External Auditors Saida Said; Arifuddin; Asri Usman
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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

Abstract

The digital transformation in auditing drives the utilization of big data as a novel approach to enhance the efficiency and effectiveness of the audit process. Big data enables auditors to process large volumes of information in real-time and analyze complex transaction patterns, which potentially improves audit quality and fraud detection capabilities. This study aims to evaluate the impact of big data on audit quality and the effectiveness of fraud detection by external auditors in Indonesia. Using a quantitative approach, data were collected through structured questionnaires distributed to 50 external auditors with a minimum of three years of experience, employing purposive sampling technique. Data were analyzed using multiple linear regression. The findings indicate that the implementation of big data significantly contributes to the improvement of audit quality and efficiency in identifying fraud. Auditors leveraging big data can detect anomalies more accurately and rapidly. The study recommends strengthening information technology competencies among auditors and developing audit systems based on data analytics. Future research should explore moderating variables such as industry complexity.
Co-Authors Ana Khaerunnisa Andi Arifwangsa Andi Rustam ARIFUDDIN Asri Usman Faidul Adziem Lisdiawati, Lisdiawati Nurul Fuada Syahruldin Ulfa Husain