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All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Kompetif Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Social Science Studies (JOS3) Journal of Trends Economics and Accounting Research Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Sosial
Nichen, Nichen
Universitas Sembilanbelas November Kolaka, Indonesia
Religion Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH KECINTAAN UANG TERHADAP PENGGELAPAN PAJAK DENGAN RELIGIUSITAS DAN MATERIALISME SEBAGAI VARIABEL MODERASI Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati; Afdalia, Nadhira; Farid, Erwan Sastrawan; Iqbal, Muhammad; Muslimin, Ulfah Rizky; Nichen, Nichen
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

A decrease in the amount of tax revenue can occur due to tax evasion by taxpayers. Tax evasion actions carried out by taxpayers can be influenced by a lack of understanding of taxation knowledge, not optimal tax service services, tax sanctions that do not provide a deterrent effect for taxpayers, and high love of money. This study aims to examine the effect of the love of money on tax evasion, moderated by the variables of religiosity and materialism. A quantitative approach is used in this study. The sample is 365 individual taxpayers. The sampling technique used is simple random sampling. Moderated Regression Analysis (MRA) was used to analyze the data of this study. This study indicates that the love of money has a significant and significant effect on tax evasion. The relationship between the love of money and tax evasion is moderated by religiosity. The relationship between the love of money and tax evasion is also moderated by materialism.
THE TENDENCY OF ACCOUNTING FRAUD IN MEDIATION INFLUENCE OF INTERNAL CONTROL AND INFORMATION ASYMMETRY ON ORGANIZATIONAL ACCOUNTABILITY Aini Indrijawati; Nichen Nichen; Kartini Kartini
Mega Aktiva Vol 8, No 1 (2019): April
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.487 KB) | DOI: 10.32833/majem.v8i1.75

Abstract

This study aimed to get empirical evidence about the mediation tendency of the accounting fraud at the influence the effectiveness of internal control and the information asymmetry on accountability organization. Empirical studies conducted on six Polytechnic State in Makassar namely Politeknik Negeri Ujung Pandang, Makassar ATI Polytechnic, the Polytechnic Studies Polytechnic Sailing and Tourism. Methods of data collection using the questionnaire technique. The number of samples in this study were 59 respondents were selected based on purposive sampling method. This study uses analysis techniques Linear Regression with SPSS version 23.0. The results showed a positive relationship between the asymmetry of information with the tendency of accounting fraud in this sense that, each accounting fraud will likely increase if the asymmetry of information often occurred in an agency. The implication of this research is the asymmetry of information, it will trigger the action of fraud by staff. In this case led back to spearhead the tendency determining whether fraud could be minimized or not. Any information relating to the agencies should be communicated to the staff equally, according to their respective fields. Provision of information equally to the staff of each, will foster a sense of responsibility on the staff. If the sense of responsibility towards work has grown.
Study on The Relationship Between Social Support and Entrepreneurship Intention Experienced by Adolescents Rafadi Khan Khayru; Nichen Nichen; Arnadi Chairunnas; Safaruddin Safaruddin; Muhammad Tahir
Journal of Social Science Studies (JOS3) Vol 1, No 2 (2021): July 2021
Publisher : metromedia.education

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Abstract

Entrepreneurship is very important for the community because with entrepreneurship people are no longer dependent on jobs, and create job opportunities for others. Entrepreneurial activities in the community have a very important role to help overcome the problem of unemployment and increase people's income. The cause of the large number of unemployed because most people do not have an entrepreneurial spirit. The social environment has an important role in shaping the desire for entrepreneurship. The purpose of this correlational study is to determine the relationship between social support and entrepreneurial intentions. Respondents in this study were taken from the group of teenagers aged 15-20 years. The sampling technique in this study used a purposive sampling technique based on characteristics focused on groups of teenagers who had not worked and were not married. In addition, they also have no entrepreneurial experience. There are 46 teenagers who are respondents in this study. All of them came from Padusan Village, Pacet District, Mojokerto Regency. The data analysis technique used to fulfil the study objectives is product moment correlation analysis assisted by the SPSS 26 program. The research findings state that social support has a positive and significant relationship with entrepreneurial intentions. The higher the level of social support received by adolescents, the higher the level of entrepreneurial intentions possessed by adolescents
Modifikasi Model Altman Z Score dalam meprediksi Financial Distress Usaha Mikro Kecil Menengah (UMKM) Di Kabupaten Kolaka Provinsi Sulawesi Tenggara Sabarudin Sabarudin; Nichen Nichen; Neks Triani
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7956

Abstract

Penelitian ini bertujuan untuk memprediksi potensi terjadinya kesulitan keuangan (financial distress) pada  usaha mikro, kecil, dan menengah (UMKM) di Kabupaten Kolaka menggunakan Model Altman z score yang telah dimodifikasi. Metode penelitian yang digunakan dalam penelitian ini yaitu metode penelitian deskriptif melalui pendekatan kuantitatif. Populasi yang diteliti dalam penelitian ini adalah 135 UMKM di Kabupaten Kolaka, teknik pengambilan sampel digunakan dalam penelitian ini menggunakan tenik Purposive Sampling sehingga diperoleh jumlah sampel sebanyak 52 UMKM. Hasil penelitian menunjukkan bahwa tidak ada satu pun UMKM yang diteliti yang berada dalam kesulitan keuangan (financial distress), namun justru masuk dalam wilayah abu-abu (rentan terhadap financial distress) atau tidak mengalami financial distress. Penelitian ini memberikan kontribusi terhadap pemahaman status keuangan UMKM dan dapat menjadi sistem peringatan dini untuk mencegah risiko kebangkrutan usaha dengan menerapkan kebijakan maupun strategi yang tepat
Peningkatan Kualitas Literasi Fintech Untuk UMKM Melalui Program Sosialisasi dan Pembinaan di Kecamatan Pomalaa Sabarudin, Sabarudin; Nichen, Nichen; Ilham, Surianto; Triani, Neks; Iswan, Andi; Syahrir, Sasmita Nabila; Bustang, Bustang; Sapriyadi, Sapriyadi
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/vzxqt284

Abstract

Tujuan kegiatan Pengabdian Kepada Masyarakat (PkM) adalah memberikan sosialisasi dan pelatihan pemanfaatan financial technology (fintech).  Metode pelaksanaan yang digunakan meliputi: (1) seminar dan pelatihan mengenai financial teknologi, (2) melakukan evaluasi dan refleksi mengenai keberhasilan kegiatan yang dilakukan. Peserta pelatihan PkM melibatkan Aparat Pegawai Kecamatan Pomalaa, pegawai kelurahan Pomala serta beberapa tokoh masyarakat dan juga pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Pomalaa, selain itu kami melibatkan mahasiwa Program Studi Akuntansi USN Kolaka yang memiliki Usaha Sampingan. Hasil dari kegiatan PkM ini yakni adalah peserta kegaiatan PkM perlu mengupgrade ilmu yang mereka miliki sesuai dengan perkembangan era digitalisasi yang semakin modern.
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN PADA KANTOR CAMAT POMALAA Layuk, Ririn Yudhani; Triani, Neks; Nichen, Nichen
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2198

Abstract

The purpose of this study is to determine the adequacy of the implementation of government accounting in the Pomalaa Subdistrict Office.This study uses a qualitative approach with a descriptive method, conducted at the Pomalaa Subdistrict Office. Data collection was conducted through observations, interviews, and documentation. The data analysis techniques employed were data reduction, data presentation, and conclusion-making. The main informants for the study were the Treasurer and the Head of Planning and Finance of the Pomalaa Subdistrict Office. The results of this study indicate that the Pomalaa Subdistrict Office has implemented an accrual-based cash accounting system, which includes the preparation of financial reports such as Budget Execution Reports, Balance Sheets, Operating Reports, Reports on Changes in Equity, and Notes to Financial Statements, in accordance with the mandate of the Government Accounting Standards (SAP), as stipulated in Government Regulation No. 12 of 2019. However, implementation obstacles remain, such as the lack of separation of daily records between cash inflows and outflows and the lack of daily adjustment records for fixed assets. Furthermore, the use of supporting applications such as SIPD, e-Sakip, and e-Monev still presents technical obstacles. Overall, however, the implementation of accounting at the Pomalaa Subdistrict Office complies with regulations and can be the basis for increasing accountability and transparency in regional financial management. Keywords: Government Accounting, SAP, Financial Reporting, sub-districts, Government Regulation No. 12 of 2019.
Sosialisasi Peran Masyarakat Dalam Menghadapi Inflasi Pangan di Kecamatan Tanggetada, Kabupaten Kolaka Sabarudin , Sabarudin; Ilham, Surianto; Nichen, Nichen; Iswan, Andi; Triani, Neks
Jurnal Pengabdian Sosial Vol. 2 No. 9 (2025): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/gqr52r02

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran masyarakat Kecamatan Tanggetada, Kabupaten Kolaka, mengenai peran strategis mereka dalam menghadapi inflasi pangan. Inflasi pangan merupakan isu yang berdampak langsung terhadap daya beli dan ketahanan pangan rumah tangga, terutama di wilayah pedesaan. Melalui metode sosialisasi, diskusi interaktif, dan penyuluhan, kegiatan ini memberikan edukasi terkait penyebab inflasi pangan, dampaknya terhadap kehidupan sehari-hari, serta langkah-langkah yang dapat dilakukan masyarakat, seperti diversifikasi pangan lokal, penguatan kelompok tani, dan pemanfaatan pekarangan untuk ketahanan pangan keluarga. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap isu inflasi pangan dan munculnya inisiatif lokal untuk menerapkan strategi ketahanan pangan mandiri. Kegiatan ini diharapkan dapat menjadi langkah awal dalam membangun kesadaran kolektif masyarakat dalam mendukung stabilitas pangan di tingkat lokal.
Analisis Perlakuan Biaya Lingkungan pada Puskesmas Tanggetada: Perspektif Akuntansi Lingkungan Jumliana, Jumliana; Syahrir, Sasmita Nabila; Nichen, Nichen
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2260

Abstract

This study aims to analyze the enviromental cost tretment at the Tanggetada Health Center, Kolaka Regency, within the framework of environmental accounting. The research employed a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews with the head of the health center and financial staff, as well as documentation of operational reports. The findings indicate that Tanggetada Health Center has implemented several enviromental cost managment practices, particularly in medical and non-medical waste management. However, these costs have not been classified separately in the financial statementes but are still merged with general operational costs. This reduces the transparency and accountability of financial statement to evaluate the effectiveness of environmental programs. This study emphasizes the importance of separate recording of environmental costs to support transparency, public accountability, and sustaindable development goals. In addition, this study provides practical implications for local goverments as a basis for drafting technical regulations, as well as academic contributions to enrich the literature on environmental accounting in the health sector. Therefore, this study is not only relevant for Tanggetada Health Center but also serves as a reference for other health institutions in integrating environmental accounting to support transparency, accountability and organizational sustainbility.
Analisis Sistem Informasi Penggajian Pegawai Instansi Pemerintah Daerah Nurhalisa Wahab; Arnadi Chairunnas; Nichen, Nichen
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2264

Abstract

This researchh aims to analyze the implementation of the accounting informatiion system for employee payroll at the BKKBN Office in Watubangga District, Kolaka Regency. The main focus of the research is to compare the payroll system of civil servants (PNS), which is already digital-based, with that of honorary staff, which is still processed manually.The researcch method used is qualitative, with data collection techniques including observation, interviews, and documentation. The findings reveal that the payroll of civil servants is managed in a structured manner through a centrally integrated system using a digital attendance application (Evisum). Meanwhile, the payroll system for honorary employees still relies on manual attendance and conventional salary calculations by administrative staff. This manual system has weaknesses that may lead to delays, recording errors, and a lack of transparency.Based on these findings, it is recommended that the BKKBN Office of Watubangga develop a simple payroll information system specifically for honorary staff and conduct technical training for administrative personnel to ensure a more efficient and accountable payroll process. This study is expected to serve as an evaluation tool and contribute to the development of accounting information systems in regional government agencies.
Pengaruh Kinerja Keuangan dan Non Keuangan terhadap Pengungkapan Corporate Social Responsibility (CSR) Iqbal, Muhammad; Nichen, Nichen
Jurnal Ilmiah Akuntansi Manajemen Vol. 4 No. 2 (2021): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i2.1416

Abstract

Studi empiris ini bertujuan untuk menguji pengaruh kinerja keuangan dan non keuangan terhadap pengungkapan Corporate Social Responsibility (CSR). Adapun variabel kinerja keuangan yang diteliti adalah kepemilikan manajemen (MAN), leverage (DER), profitabilitas (ROA), dan variabel kinerja non keuangan adalah tipe industri (IND). Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 dengan metoda purposive sampling sehingga diperoleh sampel sebanyak 143 perusahaan. Data dianalisis dengan analisis regresi berganda dengan tiga uji asumsi klasik menggunakan SPSS 21,0 for windows. Hasil penelitian menunjukkan bahwa variabel profitabilitas (ROA) dan tipe industri (IND) berpengaruh positif terhadap pengungkapan CSR, sedangkan variabel kepemilikan manajemen (MAN) dan tingkat leverage (DER) tidak memiliki pengaruh terhadap pengungkapan CSR. Dengan demikian, disimpulkan bahwa perusahaan dengan tipe industri high atau skala besar dan tingkat profitabilitas yang tinggi, cenderung akan melakukan pengungkapan informasi sosial lebih banyak sebagai bentuk tanggung jawab perusahaan kepada masyarakat serta menjaga eksistensinya.
Co-Authors Aini Indrijawati Amelia Ramadhani, Siti Nazwah Arnadi Chairunnas Bustang Bustang Erwan Sastrawan Iswan, Andi Jumliana, Jumliana Kartini Kartini Latifah Sukmawati Yuniar Layuk, Ririn Yudhani Muhammad Iqbal Muhammad Tahir Muslimin, Ulfah Rizky Nadhira Afdalia, Nadhira Neks Triani Nurhalisa Wahab Rafadi Khan Khayru Sabarudin Sabarudin , Sabarudin Sabarudin Sabarudin Safaruddin Safaruddin Sapriyadi Surianto Ilham Syahrir, Sasmita Nabila Tanra, Andi Ainil Mufidah Taufiq, Muh. Triani, Neks