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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economics, Entrepreneurship, Management Business and Accounting Amkop Management Accounting Review (AMAR) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JER PIAF : Paser Institute Journal Of Accounting And Finance Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Indonesian Journal of Taxation and Accounting
Asrini Asrini
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Internalizing the Cultural Values of Sipakatau, Sipakalebbi, and Sipakainge to Enhance Land and Building Tax (PBB-P2) Compliance in Sidenreng Rappang Regency, Indonesia Ari Ayu; Andi Sri Kumala Putri; Amrizal Salida; Kurniawan Kurniawan; Asrini Asrini
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3407

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan dan pengaruh nilai budaya Sipakatau, Sipakalebbi, Sipakainge terhadap kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang. Metode yang digunakan mixed methods dengan pendekatan exploratory sequential yang dimulai dari tahap kualitatif menggunakan pendekatan etnografi dan hasil kualitatif digunakan untuk merumuskan indikator yang akan digunakan untuk menyusun dan mengembangkan instrumen penelitian serta kuantitatif menggunakan kuantitatif dekriptif eksplanasi untuk menjelaskan hubungan dan pengaruh antara variabel penelitian. Teknik pengumpulan data menggunakan observasi, wawancara, dokumentasi dan pembagian kuesioner. Teknik penentuan sampel menggunakan metode proportional cluster random sampling. Analisis data kualitatif menggunakan model Spradley yang terdiri dari empat tahap yaitu analisis domain, taksonomi, komponensial dan tema budaya. Analisis data kuantitatif menggunakan regresi linear berganda. Hasil kualitatif maupun kuantitatif konsisten menunjukkan bahwa internalisasi nilai 3S (Sipakatau, Sipakalebbi, Sipakainge) memiliki peran penting dalam meningkatkan kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang. Sipakainge menjadi variabel paling dominan, diikuti oleh Sipakatau dan Sipakalebbi. Ketiganya membentuk kerangka nilai yang utuh, Sipakatau membangun sikap untuk saling menghormati, Sipakalebbi menumbuhkan motivasi untuk saling menghargai, dan Sipakainge menjaga kepatuhan melalui sikap saling mengingatkan sebagai kontrol sosial. Pengaruh yang diberikan ketiga variabel ini sebesar 87.6% terhadap variasi kepatuhan wajib pajak PBB-P2 di Kabupaten Sidenreng Rappang.
Professional Skepticism, Information Technology, and Auditor Experience in Fraud Detection Yahya Yahya; Asrini Asrini; Sarla Aulia Basri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 6 (2026): Volume 4, Issue 6, November 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i6.2195

Abstract

Purpose: This study examines the effects of professional skepticism, information technology, and auditor experience on fraud detection ability within a public-sector internal audit institution. Design/methodology/approach: A quantitative survey was conducted involving 36 auditors and government supervisory officials selected through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression. Findings/Results: Professional skepticism, information technology, and auditor experience have positive and significant effects on fraud detection ability. The three factors also have a significant simultaneous effect and explain 34.1% of the variation in fraud detection ability. Originality/Value: This study highlights the combined importance of professional judgment, technological capability, and audit experience in strengthening fraud detection within public-sector internal auditing. The findings imply that structured training, adequate audit technology, and diverse audit assignments are essential for improving auditors’ fraud detection capability.
Co-Authors Amrizal Salida AMRIZAL SALIDA Amrizal Salida Andi Faisal Andi Faisal Andi Sri Kumala Putri Ari Ayu Arif Masruhi Bakri Darnawati Darnawati Fadlina Fadlina Haeril Haeril Ingka Ingka Izharul Haq Lamada Kurniawan Kurniawan Kurniawan Kurniawan Misrah Misrah Nasri Nurul Ramadhan Nur Aini Nurhidayah Layoo Romy Nugraha Sarla Aulia Basri Sediana Sediana Siswadi Sululing Siswadi Sululing Teri usman rahman Yahya Yahya