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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmu Manajemen Profitability Prima Abdika: Jurnal Pengabdian Masyarakat Journal of Tourism Economics and Policy International Journal of Educational and Life Sciences (IJELS) Jurnal Manajemen, Akuntansi dan Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer IECON: International Economics and Business Conference
Syarifuddin Rasyid
Universitas Hasanuddin
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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The Effect of E-Filing System Implementation, Understanding of Taxation, and Facilitating Conditions on Taxpayer Compliance Chelsea Anggriawan; Grace T. Pontoh; Syarifuddin Rasyid
International Journal of Educational and Life Sciences Vol. 2 No. 7 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i7.2181

Abstract

The study's findings demonstrate that the implementation of the e-Filing system has a favorable and substantial impact on taxpayer compliance. This suggests that better e-Filing system installation will result in higher taxpayer compliance. Tax knowledge has a favorable and considerable impact on taxpayer compliance. This implies that a taxpayer with a better understanding of taxes will be more compliant because they will know what happens to them if they don't file their taxes on time. Facilitating circumstances also have a good and substantial impact on taxpayer compliance. This suggests that when the tax office provides higher-quality services, taxpayer compliance will rise.
Corporate Governance: The Importance of Implementing Good Corporate Governance for Business Sustainability and Improving Company Performance and Value Sitti Zulaeha; Kartini; Hamid Habbe; Syarifuddin Rasyid
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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Abstract

The implementation of GCG can improve company performance, especially financial performance and reduce risks that may be carried out by the Board of Directors to makedecisions that benefit themselves, and in general Corporate Governance can increase investor confidence. Meanwhile, the low implementation of Corporate Governance canreduce the level of investor confidence and can be a factor that prolongs the economic crisis in Indonesia. Healthy business practice is the implementation of organizational functions based on good management principles (good corporate governance) in the context of providing quality and sustainable services. In the phenomenal growth of corporate governance, social power and organizational influence have both contributed to taking responsibility for balancing their own interests. Corporate governance is related to the ways in which financial suppliers to companies ensure that they get returns on investment (Amanah, Dhiana and Fathoni: 2018). A set of mechanisms by which outside investors protect themselves against takeovers by managers and controlling shareholders. The guideline is the company's mechanism for determining which ones should reduce agency costs and better align the interests of the board and capital suppliers (Dimopoulos and Wagner: 2016). Corporategovernance as the system of laws, rules, and factors that control the operations of an organization. These norms and laws have shaped the relationship between the board ofdirectors, shareholders and managers as well as to resolve agency conflicts (Kalemli- Ozcan and Fan: 2016).
The Portrait of Good Governance in the Framework of Religious andCultural Philosophy Ferry Christian; Abdul Hamid Habbe; Syarifuddin Rasyid
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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Abstract

This study aims to integrate the meaning of religious and cultural philosophy contained in the principles of goodgovernance. This research method is descriptive. Literature review to find meaning that is integrated with the principles of good governance from the perspective of religious and cultural philosophy in Indonesia. This research shows that religious philosophy provides a logical basis for religious thought in accordance with God's teachings. Government administrators are required to carry out the norms and laws taught in religion regarding God's commands and prohibitions, in managing and being accountable for the budget. Meanwhile, cultural philosophy has a moral responsibility, is reasonable and is based on cultural principles that can enhance human dignity. Cultural philosophy can be a guideline of behavior in implementing government so that it acts in accordance with the values, norms or laws that are in accordance with the cultural philosophy of each region.
Peningkatan Kapabilitas Pengelola Keuangan Badan Layanan Umum Daerah Dalam Rangka Pencegahan Fraud di Kabupaten Pinrang Aini Indrijawati; Darmawati Darmawati; Kartini Kartini; Syamsuddin Syamsuddin; Syarifuddin Rasyid; Asharin Juwita Purisamya; Indira Syakira Kirana Juanda
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5077

Abstract

Regional Public Service Agencies (BLUD) play a strategic role in supporting public services, particularly in the health sector. However, financial management in BLUD often faces challenges such as fraud risks and weak internal control systems. This Community Service Program aims to enhance the financial management capacity of BLUD managers in Pinrang Regency to prevent fraud. The methods employed include intensive training, case study simulations, technical assistance, and evaluation of the implementation of internal control systems. The results show improved participants' understanding of fraud concepts and the application of more effective prevention measures. Technical assistance enabled BLUD managers to design and implement internal control systems tailored to the needs of each unit. This program successfully fostered more transparent and accountable financial governance, supporting the sustainability of public services. As a follow-up, it is proposed that similar activities be conducted periodically to ensure the continuous improvement of BLUD managers' capabilities. Additionally, the development of digital platforms is recommended to support more integrated and efficient financial reporting. These steps are expected to strengthen BLUD financial governance in Pinrang Regency and serve as a model for adoption in other regions.
Pengaruh Cash Flow Dan Leverage Terhadap Potensi Financial Distress (Studi Empiris Pada BUMN Karya Yang Tercatat Di BEI Periode 2019–2024) Dea Saufika Mobilingo; Dian Fathirah; Syarifuddin Rasyid; Darmawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.7837

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh cash flow dan leverage terhadap potensi financial distress: (Studi Empiris pada BUMN Karya yang Terdaftar di BEI Tahun 2019 – 2024). Populasi dalam penelitian ini di Perusahaan BUMN Karya yang terdaftar di BEI tahun 2019 – 2024 berjumlah 5 perusahaan dengan jumlah sampel 30 perusahaan. Metode penelitian yang digunakan adalah kuantitatif dengan menggunakan data sekunder yaitu berupa laporan keuangan Perusahaan BUMN Karya yang terdaftar di BEI. Teknik analisis data menggunakan analisis data regresi linear berganda dan MRA serta uji t dengan menggunakan SPSS 26. Hasil dari penelitian ini adalah variabel arus kas berpengaruh positif terhadap financial distress dan variabel leverage berpengaruh negatif terhadap financial distress.
The Effect of Intangible Assets, Research and Development Costs, and Modern Technology Investment on the Relationship between Profitability and Firm Value Yulitasari; Syarifuddin Rasyid; Syamsuddin; Refor Moerdianto
Jurnal Ilmu Manajemen Profitability Vol. 9 No. 2 (2025): AGUSTUS 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/xbeydn91

Abstract

This study investigates the influence of profitability on firm value and further examines the moderating roles of intangible assets, research and development (R&D) expenditures, and technology investments in Indonesian manufacturing companies. The issue of how firms translate profitability into long-term value remains an important topic in financial and strategic management, particularly in emerging markets where resource allocation and investment strategies vary considerably. The research population comprises manufacturing firms listed on the Indonesia Stock Exchange during the period 2019–2023. Using purposive sampling, 105 firms were selected, resulting in 525 firm-year observations. Data were obtained from annual reports and financial statements, while the analytical methods employed include panel data regression, simple regression, and moderated regression analysis using EViews 12 software. The empirical results confirm that profitability exerts a positive and significant impact on firm value, highlighting its role as a primary driver of shareholder wealth. Nevertheless, the moderating tests indicate that intangible assets and technology investments weaken this relationship, suggesting that excessive or misaligned allocations in these areas may reduce the incremental benefits of profitability. Conversely, R&D expenditures were found not to significantly moderate the profitability–value link, implying that research activities alone do not automatically enhance firm value unless effectively commercialized. Overall, the findings enrich the literature on the resource-based view by emphasizing the conditional effects of intangible and technological resources. For practitioners, the study provides strategic insights into how managers should align resource investments with profitability objectives to optimize value creation in the manufacturing sector.
12% VAT increase: Challenges and opportunities for stock investors in Indonesia Mutahira Nur Insirat; Hasri Ainun Syahfir; Darmawati; Syarifuddin Rasyid
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.887

Abstract

The increase in Value Added Tax (VAT) from 11% to 12% implemented by the Indonesian government on January 1, 2025 presents both challenges and opportunities for the economy and equity investors. This research explores the impact of the policy on capital market dynamics and investment strategies. Through a qualitative approach, the research identifies declining consumer purchasing power as a key challenge affecting the profitability of the consumer and retail sectors and increasing market volatility. However, there are opportunities for investors through diversification into sectors that are more resilient to policy changes, such as technology and healthcare. The research also underscores the importance of more in-depth fundamental analysis to assess the impact of the VAT increase on projected corporate earnings. On the other hand, the government's efforts in maintaining economic stability through subsidies and effective policy communication are key to the successful implementation of this policy. The results of this study are expected to assist investors in devising adaptive strategies to deal with fiscal policy changes and capitalize on emerging long-term opportunities.
Co-Authors Abd Rahman ABDUL HAMID HABBE Aini Indrijawati Aini Indrijawati Amiruddin Amiruddin Andi Kusumawati Asharin Juwita Purisamya Cassyano Natafusadha Chelsea Anggriawan Conny Santosa Darmawanti Darmawati Darmawati Darmawati Darmawati Darwis Said Dea Saufika Mobilingo Dian Fathirah Dwi Ayu Siti Hartinah Ferry Christian Gagaring Pagalung Grace T. Pontoh Hamid Habbe Hasri Ainun Syahfir Indira Syakira Kirana Juanda KARTINI Kartini Kartini Kartyaningsih Bela Mediaty Muhammad Husni Muhammad Zaikin Mutahira Nur Insirat Nurul WAHYUNI Refor Moerdianto Sitti Zulaeha Sululing, Siswadi Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Ulfa Rabiyah Wenny Yohanis Rura Yulitasari