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All Journal SEIKO : Journal of Management & Business International Journal of Economic Research and Financial Accounting
Rini Sulistiyanti
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Economics, Econometrics & Finance Social Sciences

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Prosedur Penerapan Anggaran Belanja dalam Kegiatan Operasional pada PT Perkebunan Nusantara Aisyah Aulia Putri; Mira Mira; Rini Sulistiyanti
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2487

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan anggaran belanja (studi kasus pada PTPN XIV) sudah sesuai dengan prosedur yang berlaku. Adapun jenis penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui wawancara. Hasil penelitian yang dapat ditulis menunjukkan bahwa PT Perkebunan Nusantara XIV sudah melaksanakan penerapan anggaran belanja sesuai dengan prosedur. Selayaknya perusahaan BUMN pada umumnya yaitu dimulai dengan rancangan kerja dan anggaran perusahaan (RKAP) yang disetujui melalui RUPS kemudian RKAP tersebut dipertajam dalam rencana kerja operasional (RKO). Namun prosedur penerapan anggaran belanja dalam kegiatan operasional sudah cukup baik karena setiap komoditi atau unit operasional sudah menjalankan prosedur yang diterapkan oleh perusahaan secara maksimal dan mencapai target yang sesuai pada tahun 2021. Kata Kunci : Penerapan anggaran Belanja, mekanisme penerapan anggaran, Kegiatan operasional. Abstract This study aims to determine the procedures for implementing the budget (case study on PTPN XIV) are in accordance with applicable procedures. The type of research used is descriptive qualitative with data collection through interviews. The results of the research that can be written indicate that PT Perkebunan Nusantara XIV has implemented the implementation of the budget in accordance with the procedures. Like a state-owned company in general, starting with the company's work plan and budget (RKAP) which was approved through the GMS, then the RKAP was sharpened in the operational work plan (RKO). However, the procedure for implementing the expenditure budget in operational activities is quite good because every commodity or operational unit has carried out the procedures implemented by the company to its full potential and achieved the appropriate target in 2021. Keywords: Budget implementation, budget implementation mechanism, Operational activities.
Anlisis Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Bulukumba Tahun 2015-2020 Rini Sulistiyanti; Rian Renyaan; Muchriana Muchran
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.2203

Abstract

Abstrak Tujuan penelitian ini untuk menganalisis kontribusi dan efektivitas pemungutan pajak hotel dan pajak restoran terhadap pendapatan asli daerah kabupaten bulukumba tahun 2015-2020. Metode analisis deskriptif kuantitatif digunakan dalam penelitian ini untuk melihat kontribusi dari pajak hotel dan pajak restoran. Pengumpulan data dalam penelitian ini yaitu dokumentasi berupa target dan realisasi dari pajak hotel, pajak restoran, dan pendapatan asli daerah. Hasil dari penelitian ini yaitu pajak hotel dan pajak restoran tergolong masih sangat rendah pada kontribusinya terhadap pendapatan asli daerah, rata-rata kontribusi pajak hotel terhadap pendapatan asli daerah sebesar 0,32% dan masih dibawah 10%, begitu juga dengan kontribusi pajak hotel yang rata-rata penerimaannya hanya sebesar 1,46%. Kata Kunci: Pajak Daerah, Pajak Restoran, PAD Abstract The purpose of this study was to analyze the contribution and effectiveness of hotel tax collection and restaurant tax to local revenue in Bulukumba Regency in 2015-2020. Quantitative descriptive analysis method is used in this research to see the contribution of hotel tax and restaurant tax. The data collection in this research is documentation in the form of targets and realization of hotel tax, restaurant tax, and local revenue. The results of this study are hotel taxes and restaurant taxes are still very low in their contribution to local revenue, the average hotel tax contribution to local revenue is 0.32% and still below 10%, as well as hotel tax contributions which are average. -the average acceptance is only 1.46% Keywords: Hotel Tax, Restaurant Tax, Local Revenue
THE INFLUENCE OF LEARNING ACCOUNTING PROFESSIONAL ETHICS, COGNITIVE STYLE, AND LOVE OF MONEY ON ACCOUNTING STUDENTS' PERCEPTIONS ABOUT FRAUD hajrah, Hajrah; Rini Sulistiyanti; wahyuni, Wahyuni
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of learning accounting professional ethics, cognitive style, and love of money on accounting students' perceptions of fraud. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. Data collection in this research used a questionnaire. Questionnaires were distributed to 69 accounting students Class of 2020 at Muhammadiyah University of Makassar. In this research, the data source used is primary data. The research instrument uses the Likert scale method. The data collected was processed using multiple linear regression analysis methods with the help of SPSS Version 26. The results of this research show that: (1) Learning accounting professional ethics has a positive and significant effect on accounting students' perceptions regarding fraud, (2) Cognitive style has a positive and significant effect on accounting students' perceptions regarding fraud, (3) love of money has a positive and significant effect on accounting students' perceptions regarding fraud.
Co-Authors Aisyah Aulia Putri Hajrah Hajrah, Hajrah Mira Mira Rian Renyaan wahyuni wahyuni