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All Journal Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance
Andi Sri Kumala Putri P Mala
Universitas Ichsan Sidenreng Rappang
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.
Co-Authors AMRIZAL SALIDA Ari Ayu Feby Sardini Kurniawan Wawan Hasanuddin Lisra Lisra Romy Nugraha usman rahman Yusra Qayyum