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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Journal of Auditing, Finance, and Forensic Accounting Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Seminar Nasional Teknologi Informasi Komunikasi dan Industri (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Bisnis dan Akuntansi MABIS: Manajemen dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Akuntansi dan Governance Journal of Applied Business, Taxation and Economics Reseach Jurnal Bisnis Mahasiswa Indonesian Journal of Business Analytics (IJBA) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Balance: Jurnal Ekonomi
Grace T. Pontoh
Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Pengaruh Persepsi Kegunaan, Kemudahan, dan Keamanan Terhadap Niat Wajib Pajak dalam Pembayaran Pajak Menggunakan QRIS Azisyah, Nurul; Pontoh, Grace T.; Nirwana, Nirwana
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art1

Abstract

Penggunaan QRIS dalam pembayaran pajak merupakan langah progresif menuju transformasi digital dalam administrasi perpajakan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi kegunaan, kemudahan, dan keamanan terhadap niat wajib pajak dalam menggunakan QRIS sebagai alat pembayaran pajak di Makassar. Model yang digunakan untuk menjelaskan penerimaan QRIS adalah Technology Acceptence Model (TAM) dengan tiga konstruk utama, yaitu persepsi kegunaan, persepsi kemudahan, niat menggunakan, dan penambahan konstru persepsi keamanan. Pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan ke responden sebanyak 120 orang. Hasil penelitian menunjukkan bahwa persepsi kegunaan berpengaruh positif dan signifikan terhadap niat menggunakan, persepsi kemudahan berpengaruh positif dan signifikan terhadap niat menggunakan, dan persepsi keamanan berpengaruh positif dan signifikan terhadap niat menggunakan.
SYSTEMATIC LITERATURE REVIEW ON PEER-TO-PEER LENDING: A COMPARISON BETWEEN TRADITIONAL LENDING AND DECENTRALIZED FINANCE MODELS Pitria, Ni Gusti Ayu; Wijayanti, Winola; Pontoh, Grace T.; Indrijawati, Aini
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2582

Abstract

This research aims to conduct a comparative study between the peer-to-peer lending system and the traditional loan model. The method used is a systematic literature review study of 61 relevant scientific papers published between 2015 and 2024. The parameters analyzed include the provision of access to finance, transaction costs, the speed of the lending process, as well as the level of transparency and consumer protection. The results show that the peer-to-peer lending system has advantages in terms of providing easier and faster access to financing for individuals and small businesses because it uses a simple and uncomplicated digitization process. This model is also able to reduce transaction costs and speed up the process through the application of blockchain technology that streamlines the flow of transactions. The study also found that blockchain technology supporting peer-to-peer lending plays an important role in increasing the transparency of transactions through decentralized digital records that cannot be manipulated. However, the challenges of immature financial regulations and rapidly evolving cybersecurity risks still need to be addressed to support the wider adoption of peer-to-peer lending as a new alternative in the financial services industry. Therefore, further research is needed to find solutions to these barriers so that peer-to-peer lending can be optimally utilized as an inclusive future financial solution.
Pengaruh Return on Equity, Debt to Equity Ratio, Price to Earning Ratio dan Price to Book Value terhadap Return Saham Yudistirha, Desy; Pontoh, Grace T.; Arif, Hermita
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1086

Abstract

Investors use financial ratio analysis to understand a company's financial condition. This study aims to analyze the impact of the Return On Equity Ratio (ROE), Debt To Equity Ratio (DER), Price To Earnings Ratio (PER), and Price To Book Value (PBV) on stock returns.The population of this study consists of consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2022-2023, totaling 76 companies. The sampling technique used is purposive sampling, resulting in a sample of 58 companies. The analytical method used is multiple linear regression analysis. The results of the study indicate that partially, ROE and PER have a positive and significant effect on stock returns. Conversely, DER and PBV do not have a partial effect on stock returns. This indicates that ROE and PER must be considered by both investors and companies as they are crucial indicators in evaluating the potential return on stocks.
The Influence of Taxpayer Awareness, Tax Sanctions, Tax Service Quality, and Tax Knowledge on The Individual Taxpayer Compliance Santoso, Steven Miracle; Pontoh, Grace T.; Said, Darwis
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.348

Abstract

Taxpayers are increasing from year to year, but this is not balanced with decreasing taxpayer compliance. This study aims to examine and analyze the level of individual taxpayer compliance with construct determined by taxpayer awareness, tax sanctions, tax service quality, and tax knowledge. The data of study used primary data obtained from a questionnaire disseminated to respondents in the Gowa Regency of 79 respondents. The results of the study showed that taxpayer awareness has a significant influence on taxpayer compliance, tax sanction has a significant influence on taxpayer compliance, tax service quality has a significant influence on taxpayer compliance, and tax knowledge has a significant influence on taxpayer compliance. This indicates that taxpayer awareness, tax sanctions, tax service quality, and tax knowledge can increase individual taxpayer compliance
Peran Artificial Intelligence dalam Meningkatkan Kualitas Audit: Tinjauan Literatur Sistematis Fadilla, Alya; Army, Elwiyani; Rustam, Yunda Dwi Putri; Indrijawati, Aini; Pontoh, Grace T.
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.145-165

Abstract

Objectives: This study aims to explore the role of AI in improving audit quality.Design/method/approach: This study used the Systematic Literature Review (SLR) method to explore the use of AI in auditing. The object of this study was scholarly articles published between 2018-2023. The articles covered the use of AI to optimize the efficiency, accuracy and reliability of the audit process.Results/findings: The results showed that AI is able to automate routine tasks, detect fraud, and identify risks more quickly and accurately than traditional methods. Technologies such as blockchain, machine learning, and advanced data analytics contribute significantly to data-driven decision-making, which improves the overall quality of audits.Theoretical contribution: This research contributes to the literature by expanding the understanding of how AI technologies can improve audit qualityPractical contribution: This research provides practical guidance for auditors and companies to optimally utilize AI technologiesLimitations: This study relies on secondary literature and potential bias in data interpretation, so future research is recommended to explore the empirical impact of AI implementation on audits in different sectors.
Pengaruh Profitabilitas, Solvabilitas, Dan Likuiditas Terhadap Penghindaran Pajak Dimoderasi Oleh Political Connection Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Rumbi, Yesaya Bittikaka; Syamsuddin, Syamsuddin; Pontoh, Grace T.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2525

Abstract

Tax plays an important role in the realization of state revenue. For the benefit of the state, tax is the largest source obtained by the state from the contribution of taxpayers. Companies usually look for ways to reduce tax payments legally or illegally because their goal is to maximize profits. Therefore, companies usually do tax avoidance. This study aims to test and analyze the effect of profitability, solvency, and liquidity on tax avoidance moderated by political connections. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses a quantitative method with multiple linear regression analysis tools and moderate regression analysis. The sampling method uses purposive sampling with a sample size of 69 companies during 2020-2022. The results of this study indicate that partial profitability has a negative and significant effect on tax avoidance, solvency has a positive and significant effect on tax avoidance, liquidity has a negative and significant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance moderated by political connections, solvency has a negative and significant effect on tax avoidance moderated by political connections, liquidity has a positive and significant effect on tax avoidance moderated by political connections. Profitability, solvency, and liquidity together have a significant effect on tax avoidance moderated by political connections. This indicates that profitability, solvency, and liquidity moderated by political connections can increase tax avoidance.
The Effect of Love of Money on Tax Fraud with Gender and Religiosity as Moderating Variables Kurniawan, Shintyaa Oktaviana; Pontoh, Grace T.; Ferdiansah, Muhammad Irdam
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9840

Abstract

The aim of this research is to test and analyze the influence of love of money on tax fraud with gender and religiosity as moderators at the North Makassar Primary Tax Service Office. This research data uses primary data obtained from questionnaires distributed to all 104 KPP Pratama North Makassar employees. Data analysis was carried out using Partial Least Squares (PLS) 3.0. The research results show that love of money has a significant and positive effect on tax fraud and gender strengthens and religiosity weakens the influence of love of money on tax fraud. This indicates that the high love of money and the support of gender factors cause taxpayers to commit tax fraud. However, religiosity in taxpayers can be a factor that prevents tax fraud from occurring.
The Effect of Independence, Competence, and Audit Complexity on Internal Audit Quality Jamarang, Satriani; Pontoh, Grace T.; Maghfirah, Rahmi Nur; Wadi, Syamsuddin
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7881

Abstract

The goal of this study was to see how independence affected internal audit quality, how competence affected internal audit quality, and how audit complexity affected internal audit quality. The population of this study is all internal auditors, particularly those working at PT PLN (Persero) SPI Audit Region X, and the sample size is 40 respondents. This research technique, The sample in this research are primary data in the questionnaire form that included respondents' analyses of the audit's independence, competence, and complexity on the quality of internal audit. According to the findings of this study, independence has a significant impact Competence has a significant effect on the quality of internal audit, while audit complexity has no effect on the quality of internal audit. This study is expected to aid in the production of high-quality internal audit reports by improving and changing attitudes, as well as improving auditor performance in a positive direction in order to produce good financial results
Co-Authors A.Achmad Danial Latief Buleng Arif Mashuri Arifuddin Army, Elwiyani Azisyah, Nurul Darwis Said, Darwis Fadilla, Alya Ferdiansah, Muhammad Irdam Hermita Arif Indrijawati, Aini Jamarang, Satriani Kartini Kartini Kurniawan, Shintyaa Oktaviana M. Achyar Ibrahim Maghfirah, Rahmi Nur Mediaty Muhammad Yamin Muliani Mangngalla? Nadhira Afdalia Naifah Azisah Nirwana, Nirwana Nurkholifah Burhanuddin Oktri Supyati Jaisyul Usrah Pitria, Ni Gusti Ayu Razak, Linda A. Rumbi, Yesaya Bittikaka Rustam, Yunda Dwi Putri Santoso, Steven Miracle Santy, Prima Siswadi Sululing Sri Sundari Syamsuddin Syamsuddin Tawakkal, Tawakkal Timey Nikolaus Erlely Wadi, Syamsuddin Wijayanti, Winola Yudistirha, Desy