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All Journal Journal of Accounting and Investment Journal of Humanities and Social Studies Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat SIGMA: Journal of Economic and Business
Khaerunnisa Ibnu Hajar
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Evaluasi Sistem Akuntansi Penerimaan Kas Pada Badan Pengelolaan Pajak dan Retribusi Daerah Kota Kendari Khaerunnisa Ibnu Hajar; Itrahma Sari
SIGMA: Journal of Economic and Business Vol. 2 No. 2 (2019): SIGMA: Journal of Economic and Business (2019)
Publisher : SIGMA: Journal of Economic and Business

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan mengevaluasi Tata cara BP2RD Kota Kendari dalam menerapkan sistem penerimaan kas dari pajak daerah; untuk mengetahui dan mengevaluasi Kelebihan dan kelemahan dari sistem penerimaan kas pajak daerah pada BP2RD Kota Kendari. Data penelitian ini diperoleh melalui wawancara, observasi dan dokumentasi. Metode yang digunakan adalah analisis deskriptif kualitatif. Berdasarkan hasil penelitian menunjukan sistem akuntansi penerimaan kas pajak daerah pada BP2RD Kota Kendari secara keseluruhan sudah baik dan sudah sesuai UU No. 28 Tahun 2009 dan Surat Keputusan Walikota Kota Kendari No. 02 tahun 2011 tentang Pajak Daerah. Kelebihan dapat dilihat pada prosedur Penerimaan Kas Pajak Daerah pada BP2RD Kota Kendari menggunakan sistem self assessment sudah baik secara keseluruhan dan sudah sesuai dengan Peraturan Daerah serta memudahkan wajib pajak untuk membayarkan sendiri pajaknya. BP2RD Kota Kendari selaku instansi pemungutan pajak hanya bertugas untuk mengawasi pelaporan pajak. Kelebihan dari official assessment yaitu wajib pajak tidak perlu menghitung berapa jumlah pajak yang harus dibayar, karena sudah dihitung oleh BP2RD Kota Kendari. Salah satu kelemahan dari self assessment yaitu wajib pajak tidak melaporkan pajaknya dengan sebenar-benarnya atau tidak sesuai dengan kondisi yang ada dan Official assessment adalah rentan dengan adanya kecurangan perhitungan yang dilakukan oleh pihak BP2RD Kota Kendari.
Financial Performance Evaluation Using Profitability and Liquidity Ratio Analysis Hasidi, Mirza Hapsari; Baheri, Jusbair; Hajar, Khaerunnisa Ibnu
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 4 (2024): JIMKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i4.2742

Abstract

A company's financial performance is an important indicator used to assess the financial health and operational efficiency of a business entity. In the context of PT Rig Tenders Indonesia Tbk, the consolidated financial statements as of March 31, 2024 showed an increase in current assets to IDR 330.44 billion from IDR 263.97 billion in the previous period. Although the company has recorded an increase in current assets and net profit, unstable global economic conditions can cause uncertainty in revenue and operating costs. This study uses a quantitative research design with a descriptive approach to evaluate the financial performance of PT Rig Tenders Indonesia Tbk through profitability and liquidity ratio analysis. The results of the study show that PT Rig Tenders Indonesia Tbk has good financial performance with high liquidity, significant profitability, and effective asset management. The company shows a strong ability to meet short-term obligations and generate profits from its assets and equity. A holistic and sustainable evaluation of financial performance is essential to maintain the stability and growth of the company in the future. The findings of this study provide important contributions both theoretically and practically in the field of financial management. Theoretically, this study enriches the literature on financial ratio analysis with a focus on the maritime industry. In practice, these findings offer solutions for companies in managing risk and improving operational efficiency through better asset management strategies and investment diversification. The limitation of this study lies in the use of financial data in one period that may not reflect long-term dynamics. For future research, it is recommended to examine financial data in a longer period and consider other external factors such as regulatory changes and global market conditions.
Understanding the students’ learning style to enhance the effectivity of learning method: a study on accounting students Hajar, Nuzul Ibnu; Dahlan, Jamaluddin; Hajar, Khaerunnisa Ibnu
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22685

Abstract

Research aims: The study aims to test the students’ learning style preferences and investigate the influence of the lecturer's teaching methods in the accounting study program.Design/Methodology/Approach: This study used the Quasi-Experimental method. This experiment research was a non-equivalent control group design joined by 552 students of the undergraduate accounting program. Every respondent completed a questionnaire regarding the individual learning style (pre-test and post-test) and filled out a score on the learning style that the lecturer had presented. Afterward, an independent sample t-test was conducted to test the relationship between students’ learning styles and the lecturer’s learning methods.Research findings: This study revealed that most students in the accounting program had a passive learning style rather than an active one. Additionally, the research found that active teaching methods were more effective for students with an active learning style compared to passive teaching methods for students with a passive learning style. There was no difference in learning styles between active and passive students under the two teaching methods because the student groups were not previously separated based on learning styles.Theoretical contribution/Originality: Understanding students' learning styles is essential to enhance the accuracy of lecturers' teaching methods in the teaching and learning process, particularly in accounting. Studies on evaluating students' learning styles and examining their relationship with lecturers' teaching methods have been widely conducted in other disciplines, except in accounting within the Indonesian context. It can provide new insights into the field of accounting education and behavior.
Understanding the students’ learning style to enhance the effectivity of learning method: a study on accounting students Nuzul Ibnu Hajar; Jamaluddin Dahlan; Khaerunnisa Ibnu Hajar
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22685

Abstract

Research aims: The study aims to test the students’ learning style preferences and investigate the influence of the lecturer's teaching methods in the accounting study program.Design/Methodology/Approach: This study used the Quasi-Experimental method. This experiment research was a non-equivalent control group design joined by 552 students of the undergraduate accounting program. Every respondent completed a questionnaire regarding the individual learning style (pre-test and post-test) and filled out a score on the learning style that the lecturer had presented. Afterward, an independent sample t-test was conducted to test the relationship between students’ learning styles and the lecturer’s learning methods.Research findings: This study revealed that most students in the accounting program had a passive learning style rather than an active one. Additionally, the research found that active teaching methods were more effective for students with an active learning style compared to passive teaching methods for students with a passive learning style. There was no difference in learning styles between active and passive students under the two teaching methods because the student groups were not previously separated based on learning styles.Theoretical contribution/Originality: Understanding students' learning styles is essential to enhance the accuracy of lecturers' teaching methods in the teaching and learning process, particularly in accounting. Studies on evaluating students' learning styles and examining their relationship with lecturers' teaching methods have been widely conducted in other disciplines, except in accounting within the Indonesian context. It can provide new insights into the field of accounting education and behavior.
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM Hajar, Khaerunnisa Ibnu; Pratiwi, Eka
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2894

Abstract

Abstract This study aims to (1) determine the application of accounting information systems in SMEs Siomay Bang Ari (2) to determine the presentation of financial statements based on SAK EMKM in SMEs Siomay Bang Ari. This research uses descriptive qualitative research method. Data collection techniques used are interviews and documentation. The results show that: (1) The accounting information system implemented by UKM Siomay Bang Ari is still simple in the form of manual recording and is not in accordance with the stages in accounting science (2) The financial statements presented by UKM Siomay Bang Ari are not in accordance with Accounting Standards Micro, Small and Medium Entity Finance (SAK EMKM). This is because the understanding of UKM Siomay Bang Ari regarding SAK EMKM is still relatively low. SMEs do not yet know and understand the preparation of financial reports based on SAK EMKM, and the financial statements made are only based on understanding by SMEs.Key Words : Accounting Information System, SAK EMKM Financial Report,UKM Abstrak Penelitian ini bertujuan untuk (1) Mengetahui Penerapan Sistem Informasi Akuntansi pada UKM Siomay Bang Ari (2) Untuk mengetahui Penyajian Laporan Keuangan berdasarkan SAK EMKM pada UKM Siomay Bang Ari. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Teknik pengumpulan data digunakan yakni wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa : (1) Sistem informasi akuntansi yang diterapkan oleh UKM Siomay Bang Ari masih sederhana berupa pencatatan manual dan belum sesuai dengan tahapan-tahapan dalam ilmu akuntansi (2) Laporan keuangan yang disajikan oleh UKM Siomay Bang Ari belum sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hal ini disebabkan oleh pemahaman UKM Siomay Bang Ari mengenai SAK EMKM masih tergolong rendah. UKM belum mengetahui dan memahami penyusunan laporan keuangan berdasarkan SAK EMKM, dan laporan keuangan yang dilakukan hanya berdasarkan pada pemahaman oleh pihak UKM saja. Kata kunci : Sistem Informasi Akuntansi, Laporan Keuangan, SAK EMKM, UKM
STRATEGI PENGEMBANGAN JARINGAN BISNIS/KEMITRAAN BAGI PELAKU UMKM DI KABUPATEN KONAWE SELATAN Bagea, Arfin; Sutrino, Anas Sutrino; Wonua, Almansyah Rundu; Hajar, Khaerunnisa Ibnu; Maimuna, Yuni; Ruslan, Ruslan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49403

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Konawe Selatan dalam membangun jaringan bisnis dan kemitraan yang efektif. Latar belakang kegiatan ini adalah tantangan yang dihadapi UMKM, seperti keterbatasan akses pasar, minimnya pengetahuan manajemen bisnis, dan kurangnya hubungan kemitraan strategis. Metode pelaksanaan menggunakan pendekatan partisipatif melalui workshop interaktif, diskusi kelompok, studi kasus, simulasi role play, serta penyusunan rencana aksi. Pelatihan ini diikuti oleh 50 pelaku UMKM dari berbagai sektor dan dilanjutkan dengan pendampingan selama enam bulan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang jaringan bisnis dari 30% menjadi 85%, peningkatan kepercayaan diri dalam negosiasi pada 90% peserta, pembentukan jaringan baru antar pelaku UMKM (75%), serta penerapan rencana aksi yang berdampak pada kenaikan omzet hingga 50% bagi sebagian peserta. Kegiatan ini berkontribusi pada terbentuknya ekosistem bisnis yang saling mendukung, sehingga UMKM di Kabupaten Konawe Selatan memiliki daya saing dan keberlanjutan usaha yang lebih baik
Application of the Analytical Hierarchy Process Model in the Selection of Audit Software at the Southeast Sulawesi Regional Inspectorate Hajar, Khaerunnisa Ibnu; Arjuna, Bucek Jalu Prasetyo; Hajar, Nuzul Ibnu
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 3 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i3.12993

Abstract

This study aims to determine the criteria and sub-criteria that are prioritised by auditors in determining the audit software used in the Southeast Sulawesi Regional Inspectorate. The researchers used a qualitative approach with the Multi-Criteria Decision Making (MCDM) method using the Analytical Hierarchy Processes (AHP) analysis tool. The research sample consisted of all auditors at the Southeast Sulawesi Regional Inspectorate. The results of data analysis at the Southeast Sulawesi Regional Inspectorate showed that technical functions were the main priority for auditors in selecting audit software, while vendor support criteria were low priority criteria. Based on the questionnaire results, the software used by auditors was Microsoft Excel, while ACL was the least used application with the lowest percentage. The Government Internal Supervisory Agency (APIP) currently uses Computer-Assisted Audit Techniques (TABK). Therefore, the selection of audit applications can be determined through the Analytical Hierarchy Process (AHP) approach to select audit applications in accordance with the needs of the Southeast Sulawesi Province APIP. The results of this study will later be added to the discussion of theory and literature on the application of AHP in government agencies and institutions at the regional level in decision-making on the use of computer-based government information systems. This study is limited to the sub-criteria of audit software and the main criteria for the use of audit software and statistical criteria.
Co-Authors Arjuna, Bucek Jalu Prasetyo Bagea, Arfin Dahlan, Jamaluddin Eka Pratiwi Hasidi, Mirza Hapsari Itrahma Sari Jamaluddin Dahlan Jusbair Jusbair Maimuna, Yuni Nuzul Ibnu Hajar Nuzul Ibnu Hajar Ruslan Ruslan Sutrino, Anas Sutrino Wonua, Almansyah Rundu