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All Journal Jurnal Akuntansi Multiparadigma Jurnal Edueco MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Value Relevance: Jurnal Akuntansi
ILHAM ZAINUDDIN SALLE
Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar
Economics, Econometrics & Finance Education Social Sciences Other

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PENERAPAN SISTEM PEMUNGUTAN PAJAK PARKIR PADA BAPENDA KOTA MAKASSAR ILHAM ZAINUDDIN SALLE; Amirah Kallabe; Sudirman Kati; William Surya Limoa; Josina Lawalata
Jurnal Edueco Vol. 5 No. 2 (2022): Desember
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v5i2.137

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat penerapan sistem pemungutan pajak parkir dalam upaya meningkatkan pendapatan asli daerah (PAD) pada Bapenda Kota Makassar. Metode analisis data yang digunakan adalah metode kualitatif, yaitu mengumpulkan data kemudian melakukan wawancara dan analisa serta diolah dari obyek yang diteliti dengan kriteria yang telah ditetapkan. Hasil penelitian menunjukkan bahwa kontribusi Pajak Parkir terhadap PAD Kota Makassar dikatakan rendah atau tidak melewati target yang telah di tentukan dikarenakan wajib pajak parkir tidak taat atau lalai membayar pajak.
AKUNTABILITAS MANUNTUNGI: MEMAKNAI NILAI KALAMBUSANG PADA LEMBAGA AMIL ZAKAT KAWASAN ADAT AMMATOA Ilham Z Salle
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1450.487 KB) | DOI: 10.18202/jamal.2015.04.6004

Abstract

Abstrak: Akuntabilitas Manuntungi: Memaknai Nilai Kalambusang pada Lembaga Amil Zakat Kawasan Adat Ammatoa. Penelitian ini bertujuan memberi pemaknaan terhadap akuntabilitas manuntungi yang dipahami oleh masyarakat Adat Ammatoa sebagai cerminan perilaku kehidupan sehari-hari. Melalui pengertian adanya keterkaitan antara akuntansi dan akuntabilitas akan mampu membawa menuju pemaknaan akuntabilitas manuntungi. Penelitian ini memakai metode etnograf yang mengambil Kawasan Adat Ammatoa sebagai situs penelitian. Hasil penelitian memberi pemaknaan akuntabilitas manuntungi yang menjujung tinggi nilai kalambusang (kejujuran) pada Lembaga Amil Zakat di Kawasan Adat Ammatoa Selain kalambusang, untuk menuju manuntungi harus memenuhi tiga unsur lainnya, yaitu: gattang (ketegasan), sa’bara’ (kesabaran), dan nappiso’na (tawakkal). Abstract: Manuntungi Accoutability: Understanding Kalambusang Value in Zakat Management Organization at Ammatoa Ethnic Region. This study is aimed to explore the meaning of manuntungi accountability that is understood by Ammatoa ethnic community as a reflction in everday life. An understanding that there is relation between accounting and accountability will lead to the understanding of manuntungi accountability. Ethnography was employed in this study that took place in Ammatoa Ethnic Region. The result indicate that manuntungi accountability consist of kalambusang value (honesty) in zakat management organization Ammatoa Ethnic Region. Apart from kalambusang, three other elements must be fulfiled: gattang (assertive), sa’bara’ (patience), and nappiso’na (resignation). 
Owner's Perception, Accounting Knowledge, and Education Level on the Use of Accounting Information Irmawati; Sahabuddin; Ilham Z Salle
Value Relevance: Jurnal Akuntansi Vol. 2 No. 1 (2024): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/56r25n61

Abstract

This research aims to determine the influence of the variables of owner perception, accounting knowledge, and level of education on the use of accounting information. The population in this research is SMEs in Jayapura City. Sampling in this study used the Random Sampling technique, research data was obtained using a research instrument in the form of a questionnaire which was distributed directly to respondents containing 18 question items measured using a Likert scale. The data analysis method in this research uses multiple linear regression. The research results show that the owner's perception, accounting knowledge, and level of education have a positive and significant effect on the use of accounting information. The contribution from the results of this research provides information to SMEs about the importance of using accounting information to make it easier for SMEs to manage their businesses and also make decisions.
Akuntablitas Kinerja dalam Peningkatan Layanan di Perumda Air Minum Kota Makassar Mitha; Ilham Z Salle; Sahabuddin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1753

Abstract

This study aims to understand accountability in improving services at the Regional Drinking Water Company of Makassar City. The analysis method used is qualitative descriptive analysis. In this research, the author utilizes both primary and secondary data. Data collection techniques involve direct interviews with relevant parties at the Regional Drinking Water Company of Makassar City. The results of the study indicate that the company's accountability is reflected through six main supporting indicators, namely: the moral quality of employees is quite good, the legitimacy of policies is maintained through openness and consistency, sensitivity to complaints and customer needs that need to be continuously improved, adequate information openness that can still be developed participatively, and efficient utilization of resources in accordance with expertise to support service quality. Overall, the company demonstrates a strong commitment to implementing accountability principles, although there is still room for strengthening, especially in the aspects of service and public responsiveness.
Co-Authors Amirah Kallabe Irmawati Lawalata, Josina Mitha Sahabuddin Sudirman Kati William Surya Limoa