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Keterlibatan Pengguna, Budaya Organisasi Dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi Ari Ayu; Safria Syarifuddin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to determine the effect of user involvement, organizational culture and user competence on the quality of accounting information systems. This research was conducted at PT Arista Jaya, South Sulawesi Province. The sampling technique used purposive sampling method with a total sample of 62 respondents from 95 total population. The main data collection is through the distribution of questionnaires with data analysis techniques using SmartPLS. The result is that all independent variables examined in this study have a positive and significant influence on the quality of the accounting information system. Findings on the user involvement variable are still lacking because the company only involves a few users in the design or development of the system used by the company so that the company must improve employee training and involve all users in system development. A positive culture in the organization must be maintained and maintained. User competence has a positive effect so that companies must continue to improve the competencies possessed by system users by participating in training. The findings of this study provide thoughts and input regarding the ability, organizational culture, and user competencies that are very important in improving the quality of a company's accounting information system.

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

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.

ANALYSIS OF RECOGNITION OF INCOME AND EXPENSES AT UPT PUSKESMAS BILOKKA KEC. PANCA LAUTANG Rahmawati Rahmawati; Amrizal Salida; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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The phenomenon that occurs in this research is that in recognizing income, the payment portion using BPJS still uses the cash basis method in recognizing it, while the PSAP regulations require agencies to use the accrual basis method in preparing financial reports. The aim and objective of this research is to analyze the recognition of income and expenses at UPT. Bilokka District Health Center. Panca Lautang. The benefits of this research are that it is hoped that it will provide benefits for the author, for UPT. Bilokka District Health Center. Panca Lautang, and for Institutions. The type of research used in this research is qualitative research using a narrative approach. This research was conducted at JL. Poros Soppeng, Bilokka sub-district, Panca Lautang sub-district. The data used are primary and secondary data. The techniques used in collecting data are observation, interviews and documentation techniques. The data analysis used is data reduction, data presentation, and drawing conclusions. The data validity tests used are source triangulation, technical triangulation, and time triangulation. From the results of the research carried out in this thesis, it was found that the method used by UPT. Bilokka Community Health Center is not right. This is because the method used to recognize income still uses cash basis recognition, unlike expense recognition which is recognized using accrual basis recognition.

THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT OF UMKM IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY Ina syahidah Haris; Darnawati Darnawati; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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MSMEs play a significant role in advancing the economy of a region, but MSMEs often face challenges in explaining their contributions concretely and managing daily operations. The purpose of this study is to determine the effect of financial literacy and financial attitudes on MSME financial management. This study uses a quantitative method with an associative approach. The population in this study are Micro, Small, and Medium Enterprises (MSMEs) engaged in the fashion sector in Maritengngae District, Sidenreng Rappang Regency. The sample of this study was selected using the Probability Sampling approach with a sample size of 82 respondents. The data collection technique in this study used a questionnaire. The data obtained were then processed through the SPSS 26 program to test validity and reliability, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test), multiple linear regression analysis, hypothesis testing (Coefficient of determination test and t-test). The results of hypothesis testing in this study indicate that financial literacy and financial attitudes have a positive and significant effect on MSME financial management in Maritengngae District, Sidenreng Rappang Regency. This indicates that the understanding of MSME actors towards financial literacy and financial attitudes will affect the ability of MSME actors in managing finances.

COMPARATIVE ANALYSIS OF INDOFOOD CBP'S CASH FLOW BEFORE AND DURING COVID-19 Semma Aprilyah; Mariam Makmur; Ari Ayu
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.145

Covid-19 is a virus that has a high transmission rate. The emergence of Covid-19 in March 2020 caused its negative impact to be felt by many people in the world, including Indonesia. One of the impacts is the economy of PT. Indofood CBP Successfully Prosperous. This research aims to analyze the comparison of cash flows of PT. Indofood Before and During Covid-19. The research design used is comparative with quantitative secondary data. The data collection method is documentation. The documents used are official documents in the form of company financial reports. The ratio used to measure financial performance is the cash flow ratio. This research uses normality tests and hypothesis testing. If the distribution is normal then the Paired Sample T-Test is used and if the distribution is not normal then the Wilcoxon Signed Rank Test is used. The research results show that the cash flow ratio in the company PT. Indofood CBP Sukses Makmur in the period before and during Covid-19 did not experience significant changes or there were no differences before and during Covid-19, so the hypothesis is rejected.

THE INFLUENCE OF EFFECTIVENESS, TRANSACTION SPEED, AND ACCURACY ON INTENTION TO USE THE INDONESIAN STANDARD QUICK RESPONSE CODE AS A DIGITAL PAYMENT SYSTEM FOR MSMES IN MARITENGNGAE DISTRICT Eggi Padilla; Romy Nugraha JS; Ari Ayu
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.149

This study aims to determine the effect of effectiveness (X1), transaction speed (X2), and accuracy (X3) partially or simultaneously on the interest in using the Indonesian Standard Quick Response Code (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Maritengngae District, Sidenreng Rappang Regency. This study uses a quantitative approach. The number of MSMEs in the food and beverage sector registered in Maritengngae District, Sidenreng Rappang Regency is 1,167 MSMEs (Data on the number of businesses from the Office of Cooperatives, SMEs, Manpower and Transmigration of Sidenreng Rappang Regency, 2023). The sample in this study was MSMEs engaged in the food and beverage sector that have a standard Indonesian quick response code (QRIS) in Maritengngae District, amounting to 70 respondents. The results of the study indicate that partially, effectiveness (X1) has a positive and significant effect on the interest in using QRIS. Transaction speed (X2) also showed a positive and significant influence on interest in using QRIS. However, accuracy (X3) did not have a positive and significant influence on interest in using QRIS. Simultaneously, the three independent variables significantly influenced the dependent variable, namely interest in using QRIS, with a coefficient of determination (R²) of 51.5%. This indicates that 51.5% of the variation in interest in using QRIS can be explained by these three variables, while the remaining 48.5% is influenced by other factors outside the studied variables. This study contributes to understanding the factors influencing QRIS adoption by MSMEs and can serve as a reference in developing policies to promote digitalization of financial transactions in the small business sector.

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