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All Journal YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal of Economics Review (JOER) Journal Online Manajemen ELPEI (JOMEL) Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Celebes Journal of Community Services
Syam, Hasnidar
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Humanities 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.
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.
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.
Co-Authors Abna, Nurul Rafiqa Auliyah ARI SUSANTO Fortuna, Aghnia Dewi Ibrahim, Fifi Nurafifah Ikhtiari , Kirana Ikhtiari, Kirana Ma’ruf, Tri Abriana Nur Wahyuni Nurfadila Nurfadila, Nurfadila Sasfira, Besse Ade Wahyuni , Nur Yusuf, Arni Neneng Suriyani