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All Journal YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL LENTERA AKUNTANSI Journal of Economics Review (JOER) Journal Online Manajemen ELPEI (JOMEL) Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Celebes Journal of Community Services
Syam, Hasnidar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Modernisasi Sistem Administrasi Perpajakan Dalam Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan Pajak Madya Makassar Syam, Hasnidar; Wahyuni, Nur
Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v4i1.233

Abstract

The method used in this research is descriptive quantitative. Data collection was carried out using a questionnaire. The total population in this study were 2,046 thousand corporate taxpayers registered at the Makassar Madya KPP. The population is relatively large (2,046 people), so sampling using the Slovin formula in order to obtain 100 respondents. The data analysis techniques used are data quality test, classical assumption test, and hypothesis testing using the SPSS program. The results of this study found that account representative performance has a positive and significant effect on taxpayer compliance. The better the account representative's performance, the more taxpayer compliance will be. The application of e-system has a positive and significant impact on taxpayer compliance. The better the application of the e-system, the taxpayer compliance will increase. The most dominant variable affecting corporate taxpayer compliance is account representative performance which has a standard coefficient beta value of 0.759.
AUDIT BERBASIS RISIKO TERHADAP AKTIVITAS AUDIT INTERNAL DAN MANAGEMENT RISK RUMAH SAKIT DI MAKASSAR syam, hasnidar; Wahyuni , Nur; Fortuna, Aghnia Dewi
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 6 No. 2 (2023): Maret 2023 - Oktober 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v6i2.77

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Audit Berbasis Risiko terhadap aktivitas audit internal dan management risk rumah sakit di Makassar. Penelitian ini merupakan penelitian kuantitatif, dengan menggunakan data primer dan sekunder. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis yang digunakan adalah uji validitas, uji reliabilitas dan uji hipotesis. Hasil penelitian menunjukkan bahwa variabel Audit Berbasis Risiko berpengaruh signifikan terhadap aktivitas audit internal, sedangkan variabel Audit Berbasis Risiko berpengaruh signifikan management risk, dan variabel Audit Berbasis Risiko berpengaruh signifikan terhadap management risk melalui aktivitas audit internal.
Snack Tower as A Contemporary Business Opportunity to Increase Village Income Ikhtiari, Kirana; Nurfadila, Nurfadila; Ibrahim, Fifi Nurafifah; Syam, Hasnidar; Shaleh, Musliha
Advances in Community Services Research Vol. 2 No. 1 (2024): September - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i1.160

Abstract

Purpose: The specific aim was to provide training in making Snack towers, gift items made from snacks shaped like tarts or birthday cakes. These towers serve as an alternative option for gifts during important occasions. Study design/methodology/approach: The community service activity involved conducting training sessions in Snack tower making for the residents of Julukanaya Village to equip the participants with the necessary skills and knowledge to create Snack towers. The production process was designed to be cost-effective, allowing for adjustments based on individual budget constraints. The affordability of Snack towers led to high demand among the public. Findings: The community service activity successfully trained the residents of Julukanaya Village, enabling them to acquire new skills. The interest and enthusiasm of the community members were encouraged through this program, with the potential to increase their economic income. The Snack Tower production was identified as a contemporary business opportunity, presenting a viable option for new entrepreneurs. The Snack Tower business can also create employment opportunities for the surrounding community. Originality/value: The affordability and popularity of Snack towers make them a valuable option for gifts and presents during important occasions. The collaboration between the community and the trainers in this program can unleash the entrepreneurial potential of the Julukanaya Village community and contribute to the region's economic growth.
Sustainable Development Goals (SDGs): Progress and Challenges in Emerging Markets Ibrahim, Fifi Nurafifah; Ikhtiari, Kirana; Syam, Hasnidar; Nurfadila, Nurfadila; Abna, Nurul Rafiqa Auliyah; Susanto, Ari
Journal of Economics Review (JOER) Vol. 4 No. 2 (2024): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.4.2.151 - 160

Abstract

This study explores the implementation of Sustainable Development Goals (SDGs) in emerging markets, focusing on progress, challenges, and pathways for improvement. Drawing on a literature review and empirical evidence, the research investigates the current status of SDG advancement, identifying key obstacles such as socio-economic disparities, institutional complexities, and infrastructure deficits. Findings reveal significant progress in integrating SDGs into national agendas yet underscore persistent challenges hindering further advancement. The study emphasizes the need for tailored, adaptive strategies to address contextual complexities and promote inclusivity. Implications suggest the importance of collaborative endeavors among stakeholders to overcome barriers and foster sustainable development. By addressing these challenges collectively, emerging markets can realize their full potential in driving inclusive and resilient societies aligned with SDG principles.
Sustainibility in Financial: Cash Management Student in Preventing Financial Distress Syam, Hasnidar; Ma’ruf, Tri Abriana; Yusuf, Arni Neneng Suriyani; Sasfira, Besse Ade
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

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

Abstract

This research aims to improve students' financial literacy and financial independence through International Community Service activities focused on cash management education and digital-based financial management. This activity was carried out by involving students who are members of the Indonesian Student Association (PPI) at Universiti Kebangsaan Malaysia (UKM), Selangor, through interactive training that includes material delivery, introduction to financial recording applications, budgeting practices, and financial consultations. The methods used included live presentations, online seminars, and discussion sessions. The results showed increased students' understanding of the basics of cash management, the importance of consistent financial recording, and the use of digital applications to support financial management. Students became more disciplined in budgeting, managing expenses, and forming sustainable financial habits. In addition, this program succeeded in building awareness of the importance of financial planning to prevent the risk of financial distress that can affect mental, emotional, and academic well-being. It also provided long-term benefits by creating an active financial discussion community through online groups and educational modules that can be accessed continuously. The findings confirm the importance of digital-based educational approaches in supporting students' financial literacy and the potential for replicating similar programs to create a broader impact. The study recommends further cash flow management and budgeting training, supported by ongoing online consultation services.
Pengaruh Akuntabilitas, Independensi, Dan Pengalaman Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Makassar Syam, Hasnidar; Wahyuni, Nur
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.v7i1.6307

Abstract

Penelitian  ini  bertujuan  untuk  menguji  Pengaruh  Akuntabilitas, Independensi Dan Pengalaman Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Makassar. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada kantor akuntan publik di makassar. Pengambilan sampel dilakukan dengan menggunakan metode sensus sampling, dan jumlah sampel sebanyak 37 responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada responden. Metode analisis data yang digunakan  yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: secara parsial, variable akuntabilitas berpengaruh positif dan signifikan terhadap kinerja auditor, variabel independensi berpengaruh positif dan signifikan terhadap kinerja auditor, dan pengalaman berpengaruh positif dan signifikan terhadap kinerja auditor. Kata Kunci: Akuntabilitas, Independensi, Pengalaman, Kinerja Auditor.
The Role and Impact of Government Audit Practices in Maintaining Public Trust Syam, Hasnidar
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 5 (2023): September - October
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i5.279

Abstract

Purpose: This study explores the critical role of government audit practices in promoting transparency, accountability, and public trust within governance systems. It examines the current state of government audit practices, identifies challenges and limitations, and proposes strategies for enhancing audit effectiveness. Research Design and Methodology: Employing a systematic literature review approach, the research design involves comprehensive searches across academic databases to identify relevant studies Findings and Discussion: Findings indicate that robust audit practices are associated with lower levels of corruption, higher government effectiveness, and enhanced public trust. However, challenges such as resource constraints and political interference hinder audit effectiveness. Implications: This research contributes to advancing the effectiveness and relevance of government audit practices, thereby promoting good governance and accountability within governmental entities.
PERHITUNGAN HARGA POKOK PENJUALAN RUMAH TIPE 21/60 PADA PT. PPI JAKARTA Agung Durya, Ngurah Pandji Mertha; Purwitasari, Maria Evy; Ependi, Nur Haris; Ikhtiari, Kirana; Syam, Hasnidar
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.848

Abstract

Perhitungan harga pokok penjualan rumah tipe 21/60 PT. PPI adalah untuk mengetahui perhitungan harga pokok penjualan untuk dijual kepada pelanggan. Metodologi penulisan yang digunakan adalah metode kualitatif dengan pendekan diskriptif yakni perhitungan harga pokok dengan menguraikan unsur-unsur yang terkait dalam menentukan perhitungan harga pokok tersebut berpedoman pada data-data  yang didapat di lapangan, wawancara serta melihat daftar pustaka yang berhubungan dengan pengkalkulasian harga pokok penjualan. Adapun tahapan selanjutnya pada pembahasan  pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT. PPI mulai dari penghitungan beban bahan baku, beban tenaga kerja langsung, harga pokok produksi dan harga pokok penjualan. Hasil dari penelitian peneliti, diperoleh secara umum pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT PPI sudah sesuai dengan kaidah-kaidah akuntansi yang berlaku umum dan penelitian tersebut menunjukkan bahwa penentuan item-item beban yang termasuk ke dalam harga pokok penjualan dan pengkalkulasian bebannya sudah baik dan dapat menetapkan perhitungan harga pokok yang efektif dan efisiensi sehingga membantu manajemen untuk mengambil keputusan dalam menentukan harga jual rumah tipe 21/60 yang di produksi PT PPI. Kata kunci : Biaya Bahan Baku, Tenaga Kerja Langsung, Biaya Overhead, Harga Pokok Produksi, Harga Pokok Penjualan.
PENGARUH SKEPTISISME PROFESIONAL DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK KOTA MAKASSAR Syam, Hasnidar; Ikhtiari , Kirana
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.30467

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Skeptisisme Profesional Dan Kompetensi Auditor Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderasi. Penelitian ini dilakukan di Kota Makassar. Populasi penelitian ini adalah jumlah auditor Kantor Akuntan Publik Kota Makassar yang ada di Kota Makassar yang terdaftar dalam website Badan Pemeriksa Keuangan Republik Indonesia, dalam pemilihan sampel kami menggunakan teknik sampling sensus, sehingga jumlah sampel dalam penelitian ini berjumlah 35 responden. Penelitian ini menggunakan metode penelitian lapangan. Jenis data yang kami gunakan dalam penelitian ini yaitu data kuantitatif, sedangkan sumber data yaitu primer. Untuk mengumpulkan data lapangan, penelitian ini menggunakan metode survey dengan cara menyebarkan koesioner. Metode statistik yang digunakan untuk menguji hipotesis dengan menggunakan bantuan aplikasi partial least square. Hasil penelitian ini menunjukkan bahwa skeptisisme profesional dan kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit. Variabel moderasi dalam penelitian ini yaitu fee audit memperlemah pengaruh skeptisisme profesional terhadap kualitas audit, sedangkan fee audit memperkuat pengaruh kompetensi auditor terhadap kualitas audit.
Empowering Women Through Decoupage Skills and Legal Education on Consumer Protection in Creative Businesses Syam, Hasnidar; Ma’ruf, Tri Abriana; Khalik, Galang Nur; Aini, Lutfiah Qur Ratu
Advances in Community Services Research Vol. 4 No. 1 (2026): September - Februari
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i1.663

Abstract

Purpose: This Community Service (PkM) activity aims to empower the Padeci business group from the PKK Women's Team in Padanglampe Village by strengthening their creative skills through decoupage techniques and increasing their legal literacy in consumer protection. This program is designed to encourage the creation of skilled, creative women who can increase their family income. Research Design and Methodology: The implementation methods include hands-on practice in making decoupage crafts from household waste, such as used bottles and cans, legal counseling on consumer protection, and intensive communication with partners to ensure the program's sustainability. A participatory approach is used to help participants learn in an applicable and independent manner. Findings and Discussion: The activity increased participants' knowledge and skills in processing household waste into products of economic value through decoupage techniques. In addition, participants' understanding of the rights and obligations of business actors and consumer protection mechanisms also increased. The participants' enthusiasm showed that the program was in line with the community's needs and had potential for further development. Implications: This program provides practical benefits, including creative business opportunities that can support the household economy. From a managerial perspective, the results of these activities can serve as a basis for establishing small business groups based on PKK (Family Welfare Movement) and for encouraging further training in areas such as digital marketing and product branding.
Co-Authors Abna, Nurul Rafiqa Auliyah Agung Durya, Ngurah Pandji Mertha Aini, Lutfiah Qur Ratu ARI SUSANTO Ependi, Nur Haris Fortuna, Aghnia Dewi Ibrahim, Fifi Nurafifah Ikhtiari , Kirana Ikhtiari, Kirana Khalik, Galang Nur Ma’ruf, Tri Abriana Nur Wahyuni Nurfadila Nurfadila, Nurfadila Purwitasari, Maria Evy Sasfira, Besse Ade Shaleh, Musliha Wahyuni , Nur Yusuf, Arni Neneng Suriyani