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All Journal Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal Of Economic Sciences (Ekuisci) Celebes Journal of Community Services
Tuasalamony, Ardhiatul Halima
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Humanities Economics, Econometrics & Finance Education Social Sciences

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The Concept Of Sharia Accounting In Nahusanamang Custom In Tulehu Village Tuasalamony, Ardhiatul Halima; Sudirman, Sitti Rahma; Usman, Usman; Rezkiyanti, Nur Alfiah; Samual, Nurul Rahima
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14492

Abstract

The primary objective of this study is to explore the application of Islamic accounting principles within the context of the nahusanamang custom. Employing qualitative methods with a phenomenological approach, the research delves into the interpretation of Islamic accounting concepts within nahusanamang. Through this investigation, several key elements emerge, shedding light on the significance of nahusanamang within Islamic accounting frameworks. Nahusanamang, within the purview of Islamic accounting, encompasses various facets including assets, liabilities, temporary shirkah funds, equity, receipts and expenses (encompassing profits and losses), cash flow, zakat funds, and benevolent funds. These interpretations are deeply rooted in the traditions prevalent within the community, illustrating the integration of Sharia principles into the accounting practices associated with nahusanamang. The traditional understanding of nahusanamang within Islamic accounting underscores its broader role beyond mere financial transactions. It embodies religious values, fostering familial and social bonds while alleviating the burdens of individuals with pressing needs, known as sahibul hajat. This research underscores the significance of incorporating Islamic principles into accounting practices, emphasizing the broader societal and ethical dimensions inherent in financial transactions. By contextualizing nahusanamang within Islamic accounting frameworks, this study contributes to a deeper understanding of how religious values intersect with financial management practices within specific cultural contexts. Ultimately, the findings of this study provide valuable insights for practitioners and scholars alike, highlighting the importance of aligning accounting practices with religious and cultural values to ensure ethical and socially responsible financial management within diverse communities.
The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sudirman, Sitti Rahma; Haslindah, Haslindah; Saleh, Wahyuni; Tuasalamony, Ardhiatul Halima; Rinaldi, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14739

Abstract

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.
the Effect Of Competency and Professional Skepticism On Audit Quality (Empirical Study at Public Accountant Office Bandung): Audit Rahman, Erpi; Royani, Solihin; Tuasalamony, Ardhiatul Halima; Putri, Billa Adzani
Jurnal Ekuisci Vol 2 No 1 (2024): Vol 2 No.1 September 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i1.461

Abstract

Abstract. The study aims to determine the effect of competency and professional skepticism on audit quality in Public Accountant Offices (KAP) in Bandung. This study uses a quantitative research method. The sample in this study consists of 35 respondents from 48 questionnaires distributed to auditors working at Public Accountant Offices (KAP) in Bandung. Data analysis in this study uses multiple linear regression models with IBM SPSS (Statistical Program for Social Science) software version 29.0. The results of this study indicate that the competency and professional skepticism variables simultaneously have a positive and significant effect on audit quality. Partially, the competency variable has a positive and significant effect on audit quality, while professional skepticism does not have a significant effect on audit quality. The Adjusted R Square value is 0.553 or 55.3%, while the remaining 44.7% is explained by other variables aside from the independent variables in this study.
Sosialisasi Dasar – Dasar Akuntansi Pada Ukm Di Rt 01 Dan Rt 02 Kampung Lama Desa Tulehu Tuasalamony, Ardhiatul Halima
Celebes Journal of Community Services Vol. 2 No. 2 (2023): Juny - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v2i2.880

Abstract

Tujuan dari pengabdian masyarakat memberikan pengetahuan dan pemahaman kepada UKM khususnya UKM Kampung Lama RT 01 dan RT 02 tentang dasar – dasar akuntansi, pencatatan dalam akuntansi serta laporan keuangan. Kegiatan ini melibatkan UKM berlokasi di Kampung Lama RT 01 dan RT.02 Desa Tulehu, kegiatan ini dilaksanakan dengan memberikan sosialisasi dan edukasi mengenai dasar-dasar akuntansi.
Co-Authors Haslindah, Haslindah Muhammad Rinaldi Putri, Billa Adzani Rahman, Erpi Rezkiyanti, Nur Alfiah Royani, Solihin Saleh, Wahyuni Samual, Nurul Rahima Sudirman, Sitti Rahma Usman Usman