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All Journal Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Journal of Accounting and Finance
Andi Sri Kumala Putri P Mala
Universitas Ichsan Sidenreng Rappang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan Andi Sri Kumala Putri P Mala; Iwan Kurniawan; Amrizal Salida
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.209 KB) | DOI: 10.54259/akua.v1i3.812

Abstract

This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"
Pengaruh Pelayanan Fiskus, Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Kabupaten Sidenreng Rappang Andi Sri Kumala Putri P; Ari Ayu; Romy Nugraha JS
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v1i4.1410

Abstract

This study aims to examine the effect of deferred tax expense, ownership concentration and sales volatility on earnings persistence in property & real estate companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sample used is purposive sampling method, namely the method of selecting samples based on certain criteria. This type of research is quantitative using associative methods sourced from secondary data in the form of annual financial reports from the official website of the Indonesia Stock Exchange idx.co.id. The sample used is 10 property & real estate companies listed on the Indonesia Stock Exchange in 2017 to 2021. The analysis technique used is panel data regression analysis with the help of the Eviews 9 program. The results of this study indicate that the Deferred Tax Burden effect on Earning Persistence. Ownership concentration has no effect on Earning Persistence. Sales Volatility affects Earning Persistence. Deferred Tax Expenses, Concentration of Ownership and Sales Volatility affect Income Persistence.
A ANALYSIS OF MOTOR VEHICLE TAX CALCULATIONS AT THE SIDENRENG RAPPANG DISTRICT SAMSAT OFFICE Yusra Qayyum; Andi Sri Kumala Putri P; Lisra Lisra
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

The purpouse of this research is to find out and analyze the calculation of 2 wheeled motor vehicle tax at the Sidenreng Rappang District Samsat Office, whether the results are in accordance with tax regulations and the tax revenue results are effective. The formulation of the problem in this research is how the results of calculating 2 wheeled motor vehicle tax at the Sidenreng Rappang Samsat Office are the result are in accordance with tax provisions and tax revenue is effective. The method used in this research uses mixed methods using a descriptive approach. The data used is primary data and secondary data. Primary data is in the form of interviews and secondary data is in the form of attachments obtained from the Samsat Official of Sidenreng Rappang district. The results of the research show that the motor vehicle tax calculationc carried out at the Samsat Office in Sidenreng Rappang district is in accordance with the Regional Regulation of the Governor of South Sulawesi Number 10 of 2010 concerning Regional Taxes. The level of effectivenes of motor vehicle tax revenue has an average value of 98.75%. This value is still categorized as very effective.     
THE IMPACT OF FINANCIAL MANAGEMENT ON MSME SALES TURNOVER IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY Feby Sardini; Andi Sri Kumala Putri P; Usman Rahman
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

This study aims to determine the extent to which financial management influences the sales turnover of MSMEs in Kelurahan Pangkajene, Kecamatan Maritengngae, Kabupaten Sidenreng Rappang, particularly in the food and beverage subsector. MSMEs play a vital role in the local economy; however, many business owners have not yet implemented optimal financial management practices. A quantitative approach was employed using a survey method involving 67 MSME actors, and the data were analyzed using simple linear regression. The findings revealed that financial management has a significant influence on sales turnover, with a regression coefficient value of 0.784 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) was recorded at 0.569, indicating that 56.9% of the variation in sales turnover can be explained by financial management, while the remaining 43.1% is influenced by other factors. Thus, effective financial management has been proven to contribute significantly to increasing MSME sales turnover. It is crucial for business owners to improve their financial systems to achieve sustainable growth.
THE EFFECT OF CREDIT PROVISION AND CREDIT RISK ON RETURN ON EQUITY (ROE) AT PT BANK SULSELBAR MAKASSAR CITY Auliyah Nurwafiyyah; Andi Sri Kumala Putri P; Fakhruddin Kurnia
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 1 No 01 (2022): June, 2022, Hal : 1-72
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v1i01.13

Abstract

Auliyah Nurwafiyyah. 2018. The Effect of Credit Provision and Credit Risk on Return On Equity (ROE) at Bank Sulselbar. Supervisor : Suriyanti and Munawir Nasir. This study aims to examine the effect of lending and credit risk having a significant impact on Return On Equity (ROE) in banking companies in South Sulawesi. The data in this study was obtained from the financial statements of banking companies in South Sulawesi. This study uses secondary data by making observations by visiting the Capital Market Information Center (PIPM). The data analysis method used is multiple linear regression analysis using a Likert scale with the help of SPSS analysis. The results showed that partially, the provision of credit has a positive and insignificant effect on Return On Equity (ROE). In contrast, credit risk has a negative and significant impact on Return On Equity (ROE). Simultaneously, credit and credit risk affect Return On Equity (ROE).
Pengaruh Kesadaran Wajib Pajak dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan Kabupaten Sidrap Andi Sri Kumala Putri P; Usman; Muwaffiq Nurimansyah Mapparenta; Eka Sariska
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2649

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kesadaran wajib pajak dan penerapan e- filling terhadap kepatuhan wajib pajak pada Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan di Kabupaten Sidenreng Rappang. Jenis penelitian ini kuantitatif. Populasi pada penelitian ini sebanyak 270.683 wajib pajak. Adapun sampel pada penelitian ini sebanyak 73 responden yang diambil dengan rumus slovin. Sumber data dalam penelitian ini adalah data sekunder. Teknik pengambilan data menggunakan teknik 12. Hipotesis diuji dengan menggunakan uji t pada α = 0,05. Hasil penelitian ini menunjukkan bahwa Kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak, dan sistem e-filling berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi.
TELAAH FILSAFAT MORAL SEBAGAI DASAR PENGAMBILAN KEPUTUSAN ETIS DALAM AKUNTANSI Andi Sri Kumala Putri P; Abdul Hamid Habbe; Gagarin Panggalung
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.280

Abstract

This article aims to examine the concept of moral philosophy as a conceptual basis in ethical decision-making in the accounting profession. The development of the business world and major ethics scandals such as Enron and WorldCom show that ethical failures can cause widespread social and economic harm. This requires accountants to not only have technical ability, but also a strong moral foundation. Ethical decision-making must be rooted in rational moral considerations, not simply formal adherence to professional standards. This research uses a qualitative method with a library research approach, examining scientific literature, professional codes of ethics, and classic works of philosophers. Data analysis is carried out by qualitative content analysis to identify, interpret, and synthesize moral concepts. The results of the study show that moral philosophy, which is generally divided into deontology, utilitarianism, and virtue ethics, provides a comprehensive framework of thinking for accountants. Deontology emphasizes the moral obligation to act honestly and fairly (integrity) regardless of the consequences. Utilitarianism assesses actions based on the greatest benefits to many parties, encouraging accountants to weigh the social impact of their decisions on a wide range of stakeholders. Meanwhile, the Virtue Ethics focuses on the formation of the accountant's character and personal integrity, ensuring that the accountant acts morally correct even without external supervision. These three theories fundamentally strengthen the five fundamental ethical principles set forth by the Code of Ethics of the Indonesian Institute of Accountants (IAI, 2022). Thus, an understanding of moral philosophy is essential to strengthen the basis of accountants' ethical considerations and increase public trust in the credibility of the profession.
PEMANFAATAN APLIKASI KASIR DAN SISTEM AKUNTANSI SEDERHANA TERHADAP PENGAMBILAN KEPUTUSAN UMKM MIKRO KECIL Andi Sri Kumala Putri P; Haliah Haliah; Darmawati Darmawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.311

Abstract

This study aims to examine the partial and simultaneous influence of the use of digital cashier applications and simple accounting systems on the quality of decision-making in Micro and Small Enterprises (MSEs) in Sidenreng Rappang Regency. The MSE sector, despite contributing dominantly to the economy, still faces challenges in weak financial recording practices. Field phenomena show that the adoption of cashier applications is often partial and only trend following, not maximized as a simple accounting system. This study uses a quantitative approach with a survey method, involving 30 micro and small MSEs as a sample through purposive sampling techniques. The data was analyzed using Multiple Linear Regression Analysis with SPSS software. The results of the hypothesis test showed that (H1) the use of cashier applications (Sig. 0.003; Koef. 0.421) and (H2) the use of a simple accounting system (Sig. 0.012; Koef. 0.356) partially has a positive and significant effect on the quality of MSE decision-making. Furthermore, (H3) both variables simultaneously had a significant effect on the quality of decision-making (Sig. 0.000) The coefficient of determination of 0.568 shows that 56.8% variation in the quality of decision-making can be explained by this model. The results of the study concluded that the synergy between the digitization of transaction recording and the implementation of a simple accounting system is very important in improving MSE business decisions
THE STRATEGIC ROLE OF ACCOUNTING INFORMATION SYSTEMS IN ENHANCING THE EFFECTIVENESS OF BUDGET PREPARATION AND IMPLEMENTATION Masrullah Masrullah; Andi Sri Kumala Putri P; Nirwana Nirwana; Aini Indrijawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.384

Abstract

This study aims to examine the role of Accounting Information Systems in the preparation and implementation of budgets at the Department of Trade and Industry of Gowa Regency. Accounting Information Systems play an important role in providing accurate, relevant, and timely information to support decision-making processes, particularly in budget management within government institutions. The research employed a qualitative descriptive method. The types of data used in this study consisted of primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis was conducted through the processes of data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that Accounting Information Systems play a significant role in supporting the budget preparation process through the provision of integrated and systematic data. Furthermore, in budget implementation, Accounting Information Systems assist in recording, reporting, and budget control processes, thereby improving the effectiveness and efficiency of financial management. Nevertheless, several obstacles remain, including limitations in human resources and the suboptimal utilization of the system.
Co-Authors ABDUL HAMID HABBE Aini Indrijawati AMRIZAL SALIDA Ari Ayu Auliyah Nurwafiyyah Darmawati Darmawati Eka Sariska Feby Sardini Gagarin Panggalung Haliah, Haliah Kurnia M, Fakhruddin Kurniawan Wawan Hasanuddin Lisra Lisra Masrullah, Masrullah Muwaffiq Nurimansyah Mapparenta Nirwana Nirwana Romy Nugraha Usman usman rahman Yusra Qayyum