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All Journal SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Center of Economic Students Journal (CSEJ) Atestasi : Jurnal Ilmiah Akuntansi
Su’un, Muhammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Analysis of SAKTI User Satisfaction Using the Importance Performance Analysis (IPA) Method Amin, Nur Yaqin; Su’un, Muhammad; Selong, Abbas
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14371

Abstract

The Ministry of Finance has officially launched the Institutional Level Financial Application System (SAKTI) for all work unit of Ministry/Institutional in 2022. Seeing the diverse characteristics of work unit throughout Indonesia, there will potentially be many problems that users will face. During the piloting stage from 2015, various problems were found that made end users unsatisfied. This study aimed to find out: (1) the level of satisfaction of SAKTI users after it was officially implemented in all work unit of Ministry/Institutional; (2) the attributes that need to be improved and maintained in SAKTI based on 5 End User Computing Satisfaction (EUCS) variables, namely Content, Accuracy, Format, Ease of Use, and Timeliness. This study used primary data through a survey of 107 respondents as sample from 78 work unit of KPPN Makassar II. The data were analyzed using importance performance analysis (IPA). The results of this study showed that: (1) based on the t test, analysis of the level of conformity and analysis of the performance-expectation gap based on the 5 EUCS variables, SAKTI's quality was good in meeting user expectations with user satisfaction level of 96%. Gap analysis shows that all EUCS variables are negative (0), which means that the quality of SAKTI's performance has not met user expectations; (2) based on the Cartesian diagram mapping, there are 12 top priority attributes that must be implemented according to the expectations of SAKTI users and their performance must be improved and maintained.
Penerapan Akuntabilitas Dalam Pengelolaan Keuangan Desa Pada Desa Nisombalia Kecamatan Marusu Kabupaten Maros Provinsi Sulawesi Selatan p, Nurul Afni; Su’un, Muhammad; Selong, Abbas
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6354

Abstract

Penelitian ini bertujuan untuk mengetahui Akuntabilitas pengelolaan keuangan desa di kantor Desa Nisombalia, Kecamatan Marusu, Kabupaten Maros, Provinsi Sulawesi Selatan. Jenis penelitian ini merupakan penelitian kualitatif dengan menggunakan data primer dan sekunder berupa Observasi, Wawancara dan Dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kualitatif. Hasil dari penelitian ini menunjukkan bahwa Akuntabilitas dalam pengelolaan keuangan desa dilihat dari aspek Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban sudah memenuhi standar pencatatan keuangan desa seperti yang tercantum dalam laporan APBDesa, namun masih ada beberapa kendala yang mengakibatkan masih belum optimalnya penerapan akuntabilitas pengelolaan desa di Desa Nisombalia..Kata Kunci: Akuntabilitas, Pengelolaan Keuangan Desa.
Jual Beli Dalam Praktek Affiliate Marketing Pada E-Commerce Perspektif Akuntansi Syariah (Studi Kasus Pada Perusahaan Shopee Indonesia) Wahyuni, Wahyuni; Su’un, Muhammad; Pramukti, Andika
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6340

Abstract

Penelitian ini dilakukan dengan bertujuan untuk menelaah bagaimana jual beli dalam praktek Affiliate Marketing pada e-commerce Shopee berdasarkan perspektif Akuntansi Syariah. Metode yang digunakan adalah kualitatif deskriftif dengan pendekatan studi kasus. Jenis data yang digunakan adalah data primer yaitu diperoleh secara langsung dari sumber aslinya seperti Al-Qur’an, hadist, ijma, dan wawancara dan data sekunder data sekunder diperoleh dari data laporan keuangan shopee untuk menganalisis pencatatan dan pengakuan penjualan. Hasil penelitian menunjukkan bahwa Shopee mengakui pendapatannya dari transaksi jual beli melalui affiliate marketing dengan membebankan biaya komisi dengan tarif tetap kepada penjual berdasarkan harga atau nilai barang dagangan kotor di marketplace. Pengakuan pendapatan di SAK diatur dalam PSAK 72 yang sudah berlaku mulai tahun 2020. Kata Kunci: Jual Beli, Affiliate Marketing, dan  Akuntansi Syariah. AbstractThis research was conducted with the aim of examining how buying and selling in Affiliate Marketing practices in Shopee e-commerce based on a Sharia Accounting perspective. The method used is descriptive qualitative with a case study approach. The type of data used is primary data, which is obtained directly from the original sources such as the Qur'an, hadith, ijma, and interviews and secondary data secondary data obtained from shopee's financial statement data to analyze the recording and recognition of sales. The results showed that Shopee recognizes its revenue from buying and selling transactions through affiliate marketing by charging commission fees at a fixed rate to sellers based on the price or gross merchandise value in the marketplace. Revenue recognition in SAK is regulated in PSAK 72 which is already in effect starting in 2020. Keywords: Sale Buy, Affiliate Marketing, and Sharia Accounting.  
Fenomenologi Implementasi Aplikasi Pendukung Sistem Informasi Akuntansi PT. PLN UP3 Palopo dalam Menghasilkan Informasi Akuntansi Manajemen Hadiputra, Achmad Yusuf; Su’un, Muhammad; Achmad, Hamzah
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh AGO sebagai aplikasi pendukung kepada SAP sebagai aplikasi akuntansi utama dalam memberikan informasi akuntansi manajemen. Penelitian ini menggunakan data primer yang bersumber dari wawancara, observasi dan dokumentasi. Teknik analisis data dilakukan dengan analisis trialungasi, baik itu dengan membandingkan antara wawancara denga informan yang berbeda, maupun membandingkan hasil wawancara dengan hasil observasi yang dilakukan peneliti. Hasil penilitian menunjukkan bahwa Aplikasi Gudang Online (AGO) sebagai aplikasi pendukung telah terintegrasi dan realtime denga SAP dan juga menjadi solusi buat unit Level 3 (ULP) untuk mengatur material sendiri, mulai dari memantau ketersediaan stok dan melakukan reservasi material. kedua kualitas sistem dan kualitas informasi AGO menjadi satu sistem terintegrasi yang dapat menata penggunanan material. ketiga secara net benefit bagi individu dengan menggunakan AGO dapat mengefisienkan Waktu dalam melakukan pekerjaan dan bagi instansi PLN yaitu menunjang kegiatan pelayanan kepada pelanggan dan meningkatkan citra perusahaan.
Analisis Laju Pertumbuhan, Efektivitas, Kontribusi dan Trend Penerimaan Retribusi Pasar dalam Meningkatkan Pendapatan Asli Daerah Pada Dinas Perdagangan Perindustrian, Koperasi, Usaha Kecil dan Menengah Kabupaten Tojo Una-Una Propinsi Sulawesi Tengah Budiandriani, Budiandriani; Luther, Jeffri; Su’un, Muhammad
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7083

Abstract

Penelitian ini dilakukan bertujuan 1). Untuk Mengevaluasi Efektivitas sistem pemungutan retribusi Pasar .2) Besarnya Kontribusi Penerimaan Retribusi Pasar Terhadap Retrbusi Daerah Dan Pendapatan Asli Daerah Tahun 2019 s/d 2023. 3). Mengukur dan Menilai Tingkat Pertumbuhan penerimaan Retribusi Pasar Tahun 2019 s/d 2023. 4). Untuk Menganalisis trend perkembangan penerimaan retribusi pasar selama lima tahun terakhir. Metode analisis Deskritip Kuantitatif, dengan menggunakan analisis penelitian laju pertumbuhan, analisis efektivitas, analisis kontribusi, dan analisis trend. Hasil Penelitian Menunjukkan yaitu Rata-rata laju pertumbuhan Penerimaan Retribusi Pasar Tahun 2019 s/d 2023 dengan Kriteria Tidak Berhasil yaitu Rata Rata Pertumbuhan Sebesar-11,79 % disebabkan ditahun 2019 adanya relokasi pasar sentral ampana menjadi pasar Modern sehingga berdampak negatif Penurunan pendapatan Pedagang.Tingkat Efektivitas rata rata penerimaan retribusi pasar kategori tidak efektif sebesar 59,58 % Ini menunjukkan adanya Kendala dalam mencapai target retribusi. Kontribusi Penerimaan Retribusi Pasar Terhadap Retribusi Daerah Dan Pajak Daerah kriteria sangat kurang disebabkan Retribusi pasar mengalami fluktuasi dengan kecenderungan menurun selama lima tahun terakhir. Penurunan paling signifikan terjadi pada tahun 2020, kemungkinan besar akibat dampak pandemi COVID-19 yang mempengaruhi aktivitas pasar. Analisis trend dalam prospek penerimaan retribusi pasar untuk lilma tahun mendatang menunjukkan pertumbuhan yang stabil dan berkelanjutan. Kata Kunci : Laju Pertumbuhan, Efektivitas, Kontribusi, Trend Penerimaan Retrribusi Pasar, Pendapatan Asli Daerah
PENGARUH STRES KERJA, KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA PT. PLN (PERSERO) PUSAT MANAGEMENT PROYEK SEMARANG Siska, Willy; Su’un, Muhammad; Wahid, Muhsin
AkMen JURNAL ILMIAH Vol. 22 No. 2 (2025): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v22i2.5392

Abstract

This study aims to examine the effects of Work Stress, Job Satisfaction, and Organizational Commitment on Employee Performance at PT. PLN (Persero) Central Project Management Semarang. The data for this study were obtained from employees at PT. PLN (Persero) Central Project Management Semarang in 2025 who agreed to be respondents. This research used primary data collected through direct field research by distributing questionnaires/statements to the respondents. Sampling was conducted using a census method due to the small sample size, where the sample consisted of the entire population of 90 employees. Data analysis techniques involved descriptive statistical analysis and SPSS version 26.0. The results indicate that work stress has a significant negative effect on employee performance, where excessive stress can reduce concentration, health, and productivity. Furthermore, job satisfaction influenced by job suitability, salary, and relationship with supervisors plays an important role in enhancing work motivation. Additionally, organizational commitment has a positive and significant effect on performance, as committed employees demonstrate responsibility, loyalty, and maximum effort toward the company’s success. Therefore, managing work stress, improving job satisfaction, and strengthening commitment are key factors in enhancing employee performance.
Endogenous and Exogenous Factors Affecting Capital Structure: A Theoretical Review Darmono, Darmono; Su’un, Muhammad; Jillbert , Julius; Ikawijaya, Natali; Mursyidin, Mursyidin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): 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.v7i1.753

Abstract

Capital structure refers to the way a company finances its operations through a mix of equity and debt. The choice of capital structure has important implications for the risk and return of a firm, as well as its ability to raise funds and invest in future growth. In this theoretical review, we will examine the endogenous and exogenous factors that affect a firm's capital structure decisions. In conclusion, a firm's capital structure decisions are influenced by a complex set of endogenous and exogenous factors. By understanding these factors, firms can make informed decisions about their capital structure, balancing the trade-offs between risk, return, and growth potential.
Analysis of Tax Impact on Employee Retention in the Hospitality Industry Darmono Darmono; Su’un, Muhammad; Bayu, Muhammad; Mursyidin , Mursyidin; Sappewali, Badriah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.934

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.  
Analysis of SAKTI User Satisfaction Using the Importance Performance Analysis (IPA) Method Amin, Nur Yaqin; Su’un, Muhammad; Selong, Abbas
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14371

Abstract

The Ministry of Finance has officially launched the Institutional Level Financial Application System (SAKTI) for all work unit of Ministry/Institutional in 2022. Seeing the diverse characteristics of work unit throughout Indonesia, there will potentially be many problems that users will face. During the piloting stage from 2015, various problems were found that made end users unsatisfied. This study aimed to find out: (1) the level of satisfaction of SAKTI users after it was officially implemented in all work unit of Ministry/Institutional; (2) the attributes that need to be improved and maintained in SAKTI based on 5 End User Computing Satisfaction (EUCS) variables, namely Content, Accuracy, Format, Ease of Use, and Timeliness. This study used primary data through a survey of 107 respondents as sample from 78 work unit of KPPN Makassar II. The data were analyzed using importance performance analysis (IPA). The results of this study showed that: (1) based on the t test, analysis of the level of conformity and analysis of the performance-expectation gap based on the 5 EUCS variables, SAKTI's quality was good in meeting user expectations with user satisfaction level of 96%. Gap analysis shows that all EUCS variables are negative (<0), which means that the quality of SAKTI's performance has not met user expectations; (2) based on the Cartesian diagram mapping, there are 12 top priority attributes that must be implemented according to the expectations of SAKTI users and their performance must be improved and maintained.
PENGARUH PENGENDALIAN INTERNAL DAN EFEKTIVITAS METODE PENDETEKSIAN TERHADAP PENCEGAHAN TINDAKAN KECURANGAN PADA KANTOR INSPEKTORAT PROVINSI SULAWESI SELATAN Pusparini, Amelia; Su’un, Muhammad; Shaleh, Musliha
Center of Economic Students Journal Vol. 6 No. 2 (2023): April-June (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/aw87yh95

Abstract

This study aims to examine the influence of internal control and the effectiveness of detection methods on fraud prevention within government institutions, praticulary at the Inspectorate Office of South Sulawesi Province. This research employs a quantitative method using a direct field survey approach. The sampling technique used is saturated sampling, as the entire population was taken as respondents. The data were obtained through questionnaires distributed to 36 auditors at the Inspectorate Office of South Sulawesi Province. The data were then analyzed using multiple linear regression. The stages of data analysis include descriptive statistical tests, instrument testing, classical assumption tests, and hypothesis testing. The results of the study show that both internal control and the effectiveness of detection methods have a significant positive influence on fraud prevention. Among the two, the effectiveness of detection methods contributes more substantially to fraud prevention.
Co-Authors Achmad, Hamzah Alfarizi, Muhammad Zidane Amin, Nur Yaqin Bayu, Muhammad Budiandriani, Budiandriani Darmono Darmono Darmono Hadiputra, Achmad Yusuf Ikawijaya, Natali Jillbert , Julius Luther, Jeffri Muhammad Nur Mursyidin , Mursyidin Mursyidin Mursyidin p, Nurul Afni Pramukti, Andika Pusparini, Amelia Sappewali, Badriah Selong, Abbas Shaleh, Musliha Siska, Willy Wahid, Muhsin wahyuni wahyuni