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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

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.

Socialization of Financial Statement Preparation Based on SAK EMKM in Pringgondani Tourism Village in Balikpapan Ulfah, Yana; Set Asmapane; Khairin, Fibriyani Nur; Rezkiyanti, Nur Alfiah; Rizka Dwi Jayanti
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6306

The Pasar Tumpah Pringgodani Tourism Village, located in the Gunung Binjai area, Teritip Village, East Balikpapan, has become one of the unique tourist destinations that attract public attention. This market offers a variety of local products, especially traditional foods, that tantalize visitors' appetites. Micro, small, and medium enterprises (MSMEs) are a common term in the economic landscape that refers to productive economic ventures owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. The presence of micro, small, and medium enterprises (MSMEs) in Indonesia is indeed very significant. Financial statements are information that contains the financial records of a company. This report can serve as valid evidence to monitor the company's financial condition. SAK EMKM stands for Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Makro, which is specifically designed as a benchmark for financial accounting standards for MSMEs. This community service activity is conducted under the title "Socialization of Financial Statement Preparation Based on SAK EMKM in Pringgondani Tourism Village, Balikpapan." This community service activity is expected to help MSMEs in organizing their financial administration in a more structured manner, so that MSMEs can accurately understand their financial condition. The availability of periodic financial reports for MSMEs will facilitate their access to funding from banks, which will ultimately encourage the development of MSMEs.

Dampak Implementasi PSAK 73 terhadap Laporan Keuangan dan Kinerja Keuangan pada PT Medco Energi International Tbk Hutabarat, Emayanti Christina; Rezkiyanti, Nur Alfiah; Nathalia, Desy; Harseno, Diah Fitri
KINERJA Vol 22 No 2 (2025): Mei
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i2.15431

Implementasi PSAK 73 tentang sewa memberikan perubahan signifikan dalam perlakuan akuntansi, khususnya dalam pengakuan dan penyajian transaksi sewa dalam laporan keuangan dan kinerja keuangan perusahaan. Penelitian ini difokuskan pada sektor pertambangan yang memiliki karakteristik sewa dengan nilai material dan jangka panjang. Penelitian ini merupan penelitian kuantitatif dan metode pengumpulan data adalah studi kepustakaan dan dokumentasi. Metode analisis data yang digunakan adalah menganalisis penyajian laporan keuangan dan rasio keuangan yang relevan dengan transaksi sewa. Hasil penelitian ini adalah PT Medco Energi International Tbk. mengalami peningkatan total aset, total liabilitas dan ekuitas setelah menerapkan PSAK 73 dan mengalami peningkatan rugi bersih. Rasio keuangan yang diperoleh menunjukkan hasil yang kurang baik bagi kinerja perusahaan

Regulation of The Minister of Finance of The Republic of Indonesia Number 131 of 2024 on The Increase of Vat By 12% and Its Impact Rezkiyanti, Nur Alfiah; Hutabarat, Emayanti Cristina; Natalia, Desy; Hasriadi, L.M; A.Tao, Tantaka
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2686

The increase in the Value Added Tax (VAT) rate to 12% planned for 2025 is part of the tax reform efforts outlined in the Harmonization of Tax Regulations Law (UU HPP). This policy aims to increase state revenue, support national development, and create a fairer tax system. In addition, the increase in VAT rates is expected to strengthen the government's fiscal resilience in facing global economic challenges, including economic uncertainty and the need for financing for strategic infrastructure projects. This reform also aims to align domestic tax policies with international standards to enhance Indonesia's economic competitiveness and attract more foreign investment. PMK 131 of 2024 states that the increase in the Value Added Tax (VAT) rate to 12% will not be applied universally, but only to luxury goods. The government maintains the principle of fairness by providing different tax treatments for various types of goods and services. For luxury goods, VAT is calculated at the full rate of 12% of the selling price or import value, with a transition period until January 31, 2025, during which the effective rate remains 11% through another value mechanism of 11/12 of the selling price. Meanwhile, for goods other than luxury goods, services, and intangible goods, VAT is imposed at a rate of 12%, but calculated using the DPP value of 11/12 of the import value, selling price, or replacement value, so the effective rate remains 11%. In addition, there are exceptions for certain Taxable Goods (BKP) and Taxable Services (JKP) that are subject to VAT with a different DPP value or specific amounts, such as 3 kg LPG, gold jewelry, and used motor vehicles, which will continue to follow the previous regulations and are not affected by this policy. This change also impacts the tax administration system, including the use of tax invoice serial number codes from 010 to 040 for transactions with different taxable base values. With this policy, the government is striving to balance the need to increase state revenue with maintaining the purchasing power of the public and the continuity of businesses. The transition period for luxury goods shows the government's efforts to provide adaptation before the full implementation of the 12% VAT rate

Analisis Laporan Arus Kas Untuk Mengukur Likuiditas Perusahaan Rezkiyanti, Nur Alfiah; Sudirman, Sitti Rahma; langi, Cornelius Rante; Tuasalamony, Ardhiatul Halima
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 1 (2025): Januari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1.2608

Kebanyakan keputusan keuangan perusahaan dibuat atas dasar ketersediaan kas, karena pada realitas sehari-hari operasi perusahaan tidak mungkin hanya mengandalkan pada laporan laba rugi sebagai alat control, karena itu dibutuhkan laporan arus kas dalam mengevaluasi kegiatan operasional perusahaan. Apabila dikaitkan dengan laporan keuangan lainnya, laporan arus kas memberikan informasi yang bermanfaat bagi pengguna laporan dalam mengevaluasi perubahaan kekayaan bersih/ekuitas dana suatu entitas pelaporan dan struktur keuangan termasuk likuiditas. Penelitian ini merupakan penelitian kuantitatif, dimana peneliti bertujuan untuk mengukur likuditas perusahaan pada PT. Bima Moriesya Anugerah Makassar melalui analisis laporan arus kas. Adapun metode pengumpulan data yang digunakan adalah observasi dan dokumentasi dengan mengambil data secara langsung dari pihak perusahaan berupa laporan keuangan. Metode analisis data yang digunakan adalah analisis arus kas melalui rasio. Kesimpulan pada penelitian ini didapatkan bahwa likuiditas PT. Bima Moriesya Anugerah Makassar berdasarkan laporan arus kas memperlihatkan kondisi yang tidak baik jika dibandingkan dengan nilai rasio yang dipersyaratkan dibawah satu yang berarti bahwa terdapat kemungkinan perusahaan tidak mampu membayar kewajiban lancarnya

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

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.

Impact of Perceived Convenience, Satisfaction, and Tax Understanding on E-Filing Adoption Intention: The Moderating Role of IT Benefits Yaqin, Muh. Ainul; Tuasalamony, Ardhiatul Halima; Sudirman, Sitti Rahma; Rezkiyanti, Nur Alfiah
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1yb6n177

This study investigates the influence of perceived convenience, perceived satisfaction, and tax understanding on the intention to adopt e-Filing among individual taxpayers registered at KPP Pratama Tenggarong. In addition, this research examines the moderating role of perceived information technology benefits in strengthening these relationships. Using a quantitative approach, primary data were collected from 100 respondents through offline and online questionnaires distributed to individual taxpayers who submitted their annual tax returns via e-Filing. The sampling technique used was purposive sampling, and data were analyzed using SmartPLS version 4.1 with measurements based on a five-point Likert scale. The findings reveal that perceived convenience, perceived satisfaction, and tax understanding each have a significant positive effect on taxpayers’ intention to use e-Filing. These results indicate that when taxpayers perceive e-Filing as easy to use, satisfactory, and supported by adequate knowledge of taxation procedures, their willingness to adopt the system increases. However, the study also finds that perceived benefits of information technology do not moderate the relationship between perceived convenience, perceived satisfaction, and tax understanding on e-Filing adoption intention. This suggests that although taxpayers recognize the advantages of technology, such perceptions do not necessarily strengthen their intention to use e-Filing. The study contributes to the enrichment of Technology Acceptance Model (TAM) development by incorporating satisfaction, tax understanding, and IT benefits as extended variables. Practically, the results provide insights for tax authorities to improve e-Filing services by enhancing system usability, ensuring user satisfaction, and increasing taxpayers’ understanding to support higher adoption rates.

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