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All Journal JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan Owner : Riset dan Jurnal Akuntansi VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Engagement and Empowerment (IJE2) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Jurnal Akademik Pengabdian Masyarakat Journal of International Multidisciplinary Research Jurnal Penelitian Pendidikan Indonesia Escalate : Economics and Business Journal Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Hadisantoso, Erwin
Department Of Accounting, Faculty Of Economics And Business, Universitas Halu Oleo, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH MASA PENUGASAN AUDIT DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT Erwin Hadisantoso; Sulvariany Tamburaka; Agil Hidayat
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.199

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Masa Penugasan Audit dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Pada Kantor Inspektorat Kota Kendari). Populasi penelitian ini seluruh Auditor yang ada pada kantor Inspektorat dengan metode teknik sampel jenuh, maka diperoleh sampel sebanyak 26 Auditor. Metode pengumpulan data dalam penelitian ini adalah metode Kuesioner. Data penelitian dianalisis dengan menggunakan Regresi Linear Berganda melalui Sofware IBM SPSS v29. Hasil penelitian menunjukkan bahwa masa penugasan audit berpengaruh positif terhadap kualitas audit, hal ini menunjukkan bahwa semakin lama masa penugasan suatu audit maka kualitas audit yang dihasilkan akan semakin tinggi. Pengalaman auditor berpengaruh positif terhadap kualitas audit, hal ini menunjukkan bahwa jika semakin lama pengalaman yang dimiliki seorang auditor maka kualitas audit yang dihasilkan akan semakin baik. Masa penugasan audit dan pengalaman auditor berpengaruh signifikan terhadap kualitas audit, hal ini menunjukkan bahwa Pengalaman auditor yang tinggi dan masa penugasan audit bersama-sama ‎dapat meningkatkan kepercayaan pemilik perusahaan terhadap laporan keuangan ‎yang diaudit. ‎
SOCIALIZATION OF CORPORATE INCOME TAX ASPECTS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN SOUTHEAST SULAWESI PROVINCE Hadisantoso, Erwin; Wawo, Andi Basru; Dali, Nasrullah; Nurdin, Emillia; Anto, La Ode; Ramadhan, Andi Muh. Fuad; Triani, Neks; Syahrir, Sasmita Nabila; Chairunnas, Arnadi; Noki, Noki
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 3 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i3.180

Abstract

This community service activity focuses on socializing Corporate Income Tax aspects for Micro, Small, and Medium Enterprises (MSMEs) in Southeast Sulawesi Province. The program aims to improve MSME owners' understanding and awareness of income tax obligations, contributing to increased state revenue. The counseling session uses an educational persuasive approach, including theoretical explanations and demonstrations. After this, discussions and Q&A sessions are held to ensure participants grasp the tax aspects of their businesses. This method is expected to help participants understand relevant taxation issues and provide practical knowledge on fulfilling tax obligations accurately and responsibly. Through this activity, MSME operators are encouraged to apply the taxation knowledge gained, enhancing tax compliance and their contribution to the national economy. This approach fosters awareness and supports the sustainable growth of MSMEs within the legal framework of taxation
Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Hadisantoso, Erwin; Arifuddin; Anto, La Ode; Fitriaman; Ramadhan, Andi Muhammad Fuad
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2024): Edisi November 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v6i1.312

Abstract

Pertambangan merupakan sektosr ekonomi yang memiliki dampak signifikan terhadap perkembangan suatu wilayah. Namun demikian, bagi perusahaan yang berkaitan dengan sumber daya alam mempunyai tanggung jawab untuk menjalankan dan melaporkan kegiatan Corporate Social Responsibility (CSR). Program kemitraan ini dilakukan dengan tujuan untuk memberikan pengetahuan dan pemahaman kepada pengelola perusahaan, khususnya pegawai yang menangani penyusunan laporan keuangan, mengenai pengungkapan CSR dalam penyusunan laporan keuangan berdasarkan standar akuntansi keuangan. Sasaran strategis kegiatan ini adalah pengelola keuangan perusahaan, khususnya pegawai yang bertugas menyusun laporan keuangan. Kegiatan sosialisasi ini menggunakan pendekatan persuasif edukatif, yaitu memberikan penjelasan teoritis disertai contoh penyusunan laporan keuangan CSR pada badan usaha pertambangan, kemudian diskusi dan tanya jawab untuk mengetahui pemahaman pengelola keuangan pada perusahaan. Dengan adanya program kemitraan ini, perusahaan telah mampu memahami kewajiban melaksanakan CSR dan melaporkannya pada laporan keuangan.
The Analysis of E-System Effectiveness to Increase Individual Taxpayer Compliance in Submitting Annual Returns Parintak, Ulvy Restiana; Awaluddin, Ishak; Tamburaka, Sulvariany; Hadisantoso, Erwin
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3346

Abstract

This study aims to determine the effectiveness and role of the electronic taxation system in enhancing taxpayer compliance. Data collection methods in this study included questionnaires, interviews, and documentation, analyzed using descriptive techniques. The results showed that the efficiency of the electronic taxation system, particularly in the form of e-SPT within the Kendari General Tax Administration, was classified as effective in 2020. This indicates that the e-SPT application was implemented effectively, simplifying the process for taxpayers to complete their annual tax returns (SPT) electronically. Similarly, the effectiveness of the electronic system in the form of an electronic archive in 2020 was classified as very effective. This signifies that electronic media are highly beneficial for taxpayers in reporting SPT, as the system operates online and in real-time. Additionally, the number of SPT reports increased significantly with the availability of an electronic archive compared to the manual reporting system. Consequently, the improved efficiency of the electronic taxation system was strongly correlated with a higher level of taxpayer compliance, as taxpayers fulfilled their tax obligations to the maximum.Keywords: Compliance; e-Filing; e-SPT; Personal Taxpayer; Taxation e-System
The Effect of Competence and Independence on Professional Skepticism and Audit Quality Erwin Hadisantoso; Emillia Nurdin; Mulyati Akib
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.156

Abstract

This study empirically examines the influence of competence and independence on professional skepticism and its relationship to audit quality (BPKP Representative Office of South Sulawesi Province). This research is descriptive quantitative research, which uses primary data. The sample of this research is the Auditor of the BPKP Representative Office of South Sulawesi Province, amounting to 46 people. The hypothesis test used is Structural Equation Modeling (SEM) analysis based on variance, namely Partial Least Square (PLS). The results of this study indicate that competence has a positive and significant effect on professional skepticism, independence has a positive and significant effect on professional skepticism, competence has a positive and significant impact on audit quality, independence has a positive and significant effect on audit quality and professional skepticism has a positive impact and essential to audit quality.
STRENGTHENING AWARENESS OF MINING COMPANIES THROUGH SOCIALIZATION OF SUSTAINABILITY REPORTING AND CARBON TAX IN SOUTHEAST SULAWESI Safaruddin, Safaruddin; Hadisantoso, Erwin; Anto, La Ode; Arifuddin, Arifuddin; Abdullah, Muntu; Asni, Nur; Purnaman, Si Made Ngurah; Nagu, Nadhirah; Putry, St. Syadiah; Putera, Asrip
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.198

Abstract

Awareness of the importance of sustainability reporting and carbon taxes is a significant issue for mining companies in Southeast Sulawesi. While contributing greatly to the local economy, these companies face environmental and social challenges. Sustainability reporting demonstrates a commitment to social and environmental responsibility, while carbon taxes encourage emissions reductions and the adoption of green technologies. However, implementation remains constrained by low management understanding and limited infrastructure. Studies show that the readiness of companies in this area is still low in facing these regulations. Intensive socialization is needed to increase company awareness and readiness. Collaboration between the government, companies and communities is essential to overcome this challenge. The objective of socialization is to improve companies' understanding of sustainability reporting and carbon tax, strengthening transparency, accountability, and positive contributions to the environment and society. The benefits include the integration of sustainability principles in business, increased transparency, strengthened accountability, increased investor confidence, asset management efficiency, and the application of better accounting standards.
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Lestari, Whidy Bintang; Hadisantoso, Erwin; Asni, Nur
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1833

Abstract

The purpose of the following study is to examine the influence of green accounting and environmental performance on the financial performance of mining companies listed on the IDX, a very important urgency given the significant environmental impact of the mining industry and the need for sustainable business practices. Data was obtained from the company's financial statements and sustainability reports for the 2021-2023 period. Green accounting measurement through environmental costs, while environmental performance measurement through PROPER. The analysis was applied by the panel data regression method through the help of the E-Views application 12. The study's findings show that green accounting positively affects financial performance, which means that the higher the environmental costs incurred, the better the company's financial performance. Environmental performance also positively affects financial performance, which indicates that companies with high PROPER ratings have a greater chance of increasing profitability. Companies that meet stakeholder expectations regarding environmental responsibility will receive greater support, including from investors and customers. Thus, the implementation of green accounting and improving environmental performance not only strengthens the company's competitiveness and reputation, but also creates long-term financial and sustainability benefits, making a significant contribution to companies and stakeholders in increasing awareness and implementation of responsible environmental practices.
ANALYSIS OF THE EFFECTIVENESS OF LAND AND BUILDING TAX AND ITS CONTRIBUTION TO STATE REVENUE Samrin, La Ode Muhammad Arfan; Hadisantoso, Erwin; Dewangga, Puspa; Saenong, Zainuddin
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 02 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i02.1640

Abstract

This study aims to analyze the effectiveness of Land and Building Tax (PBB) collection and its contribution to state revenues during the period from 2019 to 2023. The method employed is a descriptive quantitative approach, utilizing secondary data analysis derived from PBB revenue realization reports and State Budget (APBN) data. Effectiveness is measured by comparing PBB revenue realization with the target, while contributions are analyzed based on the proportion of PBB to total state revenues. The results show that PBB collection is highly effective, with an average effectiveness above 100% for five consecutive years. However, its contribution to state revenues is very low, ranging from only 0.89% to 1.29%. This finding suggests that, although PBB collection administration has been operating optimally, its fiscal potential has not been fully realized. This study recommends reforming the property tax system, including updating taxable object data, increasing public tax literacy, and digitizing the regional tax administration system, to significantly increase PBB's contribution to state revenues.
Penguatan Daya Saing Umkm Desa Melalui Digitalisasi Pemasaran Dan Manajemen Di Desa Amoito, Kecamatan Ranomeeto Barat, Kabupaten Konawe Selatan La Ode Anto; La Ode Suriadi; Erwin Hadisantoso; Nursaban Rommy Suleman; Riski Amalia Madi; Nurul Ittaqullah
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.6883

Abstract

This community service activity focuses on Strengthening the Competitiveness of Village MSMEs (Micro, Small, and Medium Enterprises) through Digital Marketing and Management in Amoito Village, West Ranomeeto District, South Konawe Regency. The program aims to increase the turnover and operational efficiency of MSMEs, while instilling a culture of transparent and accountable financial management through the adoption of digital technology. This activity utilizes a descriptive qualitative and participatory action method, which includes needs assessment, intensive socialization, implementation assistance, and post-training monitoring. The results indicate that the digital intervention successfully expanded the MSMEs' market reach through e-commerce and social media, strengthened the accountability of financial management, and increased time efficiency in business operations. Nevertheless, challenges still exist regarding the consistency of MSME actors in recording daily transactions and the need for adequate hardware support.  
Bimbingan Teknis Pengelolaan Keuangan Dalam Upaya Pemulihan Ekonomi Usaha Kerakyatan Nasrullah Dali; Hadisantoso, Erwin; Akib, Mulyati; Husin; Safaruddin
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2022): Edisi November 2022
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v4i1.32

Abstract

Kegiatan ini bertujuan untuk (a) meningkatkan pemahaman masyarakat tentang pengelolaan keuangan usaha kecil dan mikro, (b) memberikan pemahaman kepada masyarakat desa terhadap metode meningkatkan pendapatan, (c) menumbuhkan kemandirian bagi masyarakat setempat dalam berusaha dalam upaya meningkatkan usaha kecil dan mikro menjadi usaha menengah. Metode pelaksanaan kegiatan pengabdian adalah memberikan bimbingan berupa pengetahuan, konsultasi, dan pelatihan kepada masyarakat khususnya para pelaku usaha mikro dan kecil dapat diimplementasikan pada usahanya. Hasil kegiatan yaitu pelaku UMKM mampu memahami dan melakukan pencatatan pemasukan kas dan pengeluaran kas yang baik dan benar dan juga pelaku UMKM mampu memahami petunjuk-petunjuk sederhana dalam melakukan penyusunan laporan keuangan yang baik dan benar. Dengan kesimpulan bahwa terjadi peningkatan pemahaman masyarakat mengenai pengelolaan keuangan serta peningkatan pemahaman masyarakat terhadap metode dalam meningkatkan pendapatan dan juga menumbuhkan kemandirian bagi masyarakat setempat dalam upaya meningkatkan usaha kecil dan makro menjadi udaha menengah.
Co-Authors A.Pitriani Agil Hidayat Aldino Pasha Alfiansyah, Muhammad Andri Andi Basru Wawo Andi Basru Wawo Annisa Fitrah Yulianti Anto, La Ode Anto, La Ode Apriyanti ARIFUDDIN Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Mas’ud Arnadi Chairunnas Bahar Bahar, Bahar Baqdal Dali, Nasrullah Dewangga, Puspa Djumatria, Wa Ode Sitti Elfa Aulia Aqilah Fasihu, La Ode Muhammad Saum Fitriaman Fitriaman Fitriaman H. Hasbuddin, H. Hasbuddin Haris, Sarlis Hasbudin Hasbudin Hidayat, Fadlan Husin Icham , Maulana Ika Maya Sari Ika Maya Sari Intihanah Intihanah Ishak Awaluddin Ishak Awaluddin Juliana kartowiyono, kartowiyono La ode Alibar La Ode Anto La Ode Anto La Ode Suriadi La Ode Suriadi, La Ode Lestari, Whidy Bintang Marni Muh. Azdar Setiawan Muh. Ridwan Muh. Syaiful Saehu Muhammad Fachmi Idris Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muntu Abdullah, Muntu Mutiara Arianto Nagu, Nadhirah Nasrullah Dali Nitri Mirosea Noki, Noki Nugrawati, Ersita Nur Asni Nurdin, Emillia Nurnaluri, Sitti Nursaban Rommy Suleman Nursin Nursin Nurul Ittaqullah Nurwijayanti Ode, Tasya Aulia wa Parintak, Ulvy Restiana Patima Purnaman, Si Made Ngurah Putera, Asrip Putri Maharani Fatiha silondae Putry, St. Syadiah Ramadhan, Andi Muh. Fuad Ramadhan, Andi Muhammad Fuad Reza Anwar Eri Riski Amalia Madi Rosnawintang, Rosnawintang Safaruddin Sahidin Nurdin Samrin, La Ode Muhammad Arfan Si Made Ngurah Purnaman Sri Astuty Sulfian Sulvariany Tamburaka Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Syaiah TATI NURHAYATI Triani, Neks Tuti Dharmawati Vina Olivia Pebrianti Wawo, Andi Basru Zaikin, Muhammad Zainuddin Saenong, Zainuddin