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All Journal Amnesty: Jurnal Riset Perpajakan DECISION : Jurnal Ekonomi dan Bisnis Journal AK-99 IECON: International Economics and Business Conference
Sariana Damis
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EFEKTIVITAS PELAKSANAAN BANTUAN LANGSUNG TUNAI MELALUI PROGRAM BANTUAN PEMERINTAH DI DESA UJUNG LABUANG KABUPATEN PINRANG Sariana Damis; Adhy Wijaya; Sri Resky Fitriany
DECISION : Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2024): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/decision.v5i1.2938

Abstract

Pandemi Covid 19 membawa beberapa akibat bagi negara-negara pada dunia, tidak terkecuali Indonesia. salah satu dampak asal pandemi Covid 19 yakni perseteruan perekonomian. permasalahan perekonomian tak hanya dirasakan sang warga kota, namun juga dirasakan oleh masyarakat desa. Jenis penelitian yg digunakan merupakan metode penelitian naratif kualitatif.Data dihasilkan melalui studi lapangan (field research) menggunakan mengukur bagaimana efektivitas pembagian Bantuan Langsung Tunai yg diberikan pada warga Desa Ujung Labuang Kecamatan Suppa dalam keadaan pandemi. Data dianalisis dengan metode analisis naratif.Dari penelitian tersebut diketahui bahwa:1) Implementasi pelaksanaan bantuan langsung tunai melalui program bantuan pemerintah di Desa Ujung Labuang Kecamatan Suppa Kabupaten Pinrang dilakukan secara tepat karena pemerintah desa bekerja sesuai aturan dan ketentuan yang telah ditetapkan hal tersebut dapat dilihat dari penggunaan dana BLT digunakan untuk mengurangi beban masyarakat selama terdampak pandemi covid 19.2) Efektivitas pelaksanaan bantuan langsung tunai melalui program bantuan pemerintah di Desa Ujung Labuang Kecamatan Suppa Kabupaten Pinrang dari aspek ketetapan waktu ,ketetapan menentukan sasaran , ketepatan nilai dan ketepatan guna telah terealisasikan dengan baik karena pemerintah desa menjalankan tugas sesuai pedoman ,aturan dan mekanisme yang telah ditetapkan.
Analysis of the Utilization of Village Fund Allocation (ADD) in Botto Village Pitu Riase District Sidenreng Rappang Regency Muhammad Nurul Fikri; Adinda Aulia Salsabila; Jasmiati; Arfianty; Sariana Damis
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/tvbmr735

Abstract

The allocation of village funds is one of the government policies that is prioritized to finance development and community empowerment whose implementation is prioritized by self management using local resources, and is strived to absorb more local community workers. his study aims to determine themanagement and utilization of village fund allocations (ADD) in Botto Village, Pitu Riase District, Sidenreng Rappang Regency using an empirical juridical qualitative approach. The data collection techniques used in this study are observation, interviews, and documentation. The results of this study indicate that, the management of village fund allocations which are determined based on the amount of Village Fund Allocation received by each village in Sidenreng Rappang Regency, especially Botto village runs according to the rules of the city government and the rules in Law Number 6 of 2014 concerning Villages and is implemented properly. Seeing the many developments that have been realized and followingthe mechanism in managing the allocation of funds and the utilization of village fund allocations in development, it is well realized and can be felt by various ranks, especially the village community itself as well as in improving the economic level of the community in Botto Village, Pitu Riase District, Sidenreng Rappang Regency. changes in accordance with community expectations, supervision of Botto Village has been said to be able to carry it out, the utilization of village fund allocations in development is well realizedand can be felt by various ranks, especially the village community itself as a whole. so as to improve the economic standard of the community.
The Impact of Environmental Uncertainty and Accounting Information Systems on Managerial Performance of Micro, Small, and Medium Enterprises in Parepare City Fatimah; Sariana Damis; Hernianti Harun; Yadi Arodhiskara; Nurwani; Raoda
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/dc4yfz88

Abstract

This study investigates how accounting information systems and environmental uncertainty affect the managerial performance of UMKM in Parepare. Multiple linear regression techniques are used in this quantitative study. Purposive sampling was used to choose the 86 UMKM managers registered in the Rumah BUMN Parepare program as responders. Questionnaires were used to gather data, and SPSS was used for analysis to assess the model’s validity, reliability, and significance. According to the study’s findings, accounting information systems significantly and favorably affect management performance (p < 0.001), but environmental uncertainty has no discernible effect (p = 0.918). Other factors outside the model also have a considerable impact, as indicated by the coefficient of determination (R2) of 16.9%. This study advances the body of literature on managerial performance by emphasizing the significance of accounting information systems and the limited role of environmental uncertainty. UMKM managers and policymakers can learn from these findings how important it is to create integrated and structured accounting information systems to facilitate decision-making and operational efficiency. The findings may not accurately represent the circumstances of UMKM in other areas or industries because this study is restricted to UMKM in the city of Parepare. The empirical investigation of the variables influencing managerial performance in UMKM is the main topic of this quantitative study.
Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison Anastasia D'Ornay; Rusli; Mariana, Lina; Sariana Damis; Hernianti Harun; .; Matteo Rossi
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/f6302t69

Abstract

This study systematically examines the evolution, implementation, and challenges of digital economy taxation across various jurisdictions to provide a comprehensive understanding of global policy trends. Using the PRISMA (2020) framework, a systematic literature review was conducted covering 65 peer-reviewed articles, policy papers, and institutional reports published between 2020 and 2025. The review identifies three dominant themes: (1) the emergence of Digital Services Taxes (DST) and their fiscal implications, (2) the implementation of the OECD/G20 Two-Pillar Solution emphasizing global minimum taxation, and (3) administrative digitalization for tax compliance improvement. A cross-country comparison highlights significant disparities between developed and developing economies in policy adoption, compliance infrastructure, and digital readiness. While OECD member states prioritize the harmonization of tax bases and avoidance of double taxation, developing nations focus on revenue mobilization and fairness in taxing digital activities. The findings reveal that the global minimum tax enhances coordination among multinational enterprises but poses administrative challenges in low-income countries. The study contributes to international taxation discourse by integrating evidence from diverse contexts and proposing a conceptual model linking digital transformation, tax equity, and compliance efficiency. Future research should explore the long-term economic and behavioral impacts of digital tax regimes, especially in the context of global e-commerce and cross-border data monetization.
OPTIMALISASI KINERJA PEGAWAI MELALUI PENGUATAN SELF EFFICACY, PROGRAM PELATIHAN, DAN ADOPSI TEKNOLOGI DIGITAL Muhammad Nurul Fikri; Sariana Damis
DECISION : Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2025): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/decision.v6i2.4101

Abstract

Penelitian ini bertujuan untuk menganalisis optimalisasi kinerja pegawai melalui penguatan self-efficacy, program pelatihan, dan adopsi teknologi digital, baik secara langsung maupun melalui lingkungan kerja sebagai variabel intervening. Sampel dalam penelitian ini adalah 35 pegawai pada Dinas Pariwisata Pemuda dan Olahraga Kabupaten Pinrang. Hasil penelitian menunjukkan bahwa self-efficacy, program pelatihan, dan adopsi teknologi digital berpengaruh positif dan signifikan terhadap kinerja pegawai. Self-efficacy, program pelatihan, dan adopsi teknologi digital juga berpengaruh positif dan signifikan terhadap lingkungan kerja. Selanjutnya, lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai. Selain itu, self-efficacy, program pelatihan, dan adopsi teknologi digital juga berpengaruh positif dan signifikan terhadap kinerja pegawai melalui lingkungan kerja sebagai variabel intervening. Dengan demikian, optimalisasi kinerja pegawai dapat dicapai melalui penguatan self-efficacy, efektivitas program pelatihan, dan adopsi teknologi digital, baik secara langsung maupun melalui perbaikan lingkungan kerja. Penelitian ini memberikan implikasi praktis bagi organisasi dalam mengelola sumber daya manusia dan transformasi digital untuk meningkatkan kinerja pegawai.
OPTIMALISASI AKUNTABILITAS DESA BUNGA MELALUI IMPLEMENTASI SISTEM KEUANGAN SISKEUDES (STUDI KASUS PADA DESA BUNGA, KEC. MATTIRO BULU, KAB. PINRANG) Herlinda, Herlinda; Yadi Arodhiskara; Sariana Damis; Fitriani, Fitriani
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4139

Abstract

Akuntabilitas pengelolaan keuangan desa masih menjadi tantangan dalam tata kelola pemerintahan daerah. Penelitian ini bertujuan menganalisis optimalisasi akuntabilitas melalui implementasi Sistem Keuangan Desa (SISKEUDES) di Desa Bunga, Kabupaten Pinrang. Menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa SISKEUDES meningkatkan transparansi, ketepatan waktu pelaporan, dan efisiensi administrasi keuangan desa melalui fitur otomatis dan integrasi data yang memudahkan proses penatausahaan hingga pertanggungjawaban. Faktor pendukung utama meliputi kompetensi SDM, pelatihan bendahara, pemahaman aparat desa, serta ketersediaan perangkat komputer. Selain itu, kemampuan aplikasi dioperasikan secara offline membantu mengatasi kendala jaringan. Namun, tantangan yang masih dihadapi antara lain partisipasi masyarakat yang belum optimal, kebutuhan pendampingan lanjutan pada pembaruan aplikasi, serta infrastruktur internet yang belum stabil. Temuan ini sejalan dengan teori stewardship yang menekankan pentingnya pertanggungjawaban pemerintah desa kepada masyarakat. Penelitian ini menyimpulkan bahwa keberhasilan implementasi SISKEUDES tidak hanya dipengaruhi aspek teknis aplikasi, tetapi juga kualitas SDM, dukungan infrastruktur, serta partisipasi aktif masyarakat dalam pengawasan anggaran.
TRANSFORMASI DIGITAL DAN EFISIENSI PENGELOLAAN PIUTANG MELALUI SISTEM AKUNTANSI BERBASIS TEKNOLOGI DI PAM TIRTA KARAJAE KOTA PAREPARE Aulia Rahmadhani; Muhammad Hatta; Sariana Damis
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4152

Abstract

Era digital telah membawa transformasi signifikan dalam sektor pelayanan publik, salah satunya adalah perubahan pada sistem pengelolaan piutang lembaga penyedia air minum daerah. Penelitian ini berfokus pada analisis perbandingan pengelolaan piutang sebelum dan sesudah penerapan sistem akuntansi berbasis teknologi di PAM Tirta Karajae Kota Parepare, dengan mengeksplorasi tantangan, peluang, serta dampak teknologi terhadap efisiensi dan efektivitas pencatatan, pelaporan, serta penagihan piutang. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan analisis dokumentasi, sehingga didapatkan gambaran menyeluruh mengenai perubahan proses serta hasil yang dicapai. Penelitian ini membuktikan bahwa implementasi aplikasi SiPDAM Pintar yang terintegrasi dengan modul akuntansi, loket, dan manajemen, mampu mempercepat pencatatan dan pelaporan keuangan secara real-time, serta memudahkan pelanggan melakukan pembayaran secara online. Sistem ini memberikan dampak positif terhadap efektivitas pengelolaan piutang dan kinerja keuangan PAM Tirta Karajae, sebagaimana tercermin dari peningkatan transparansi dan efisiensi proses penagihan. Dengan demikian, transformasi digital melalui integrasi sistem berbasis teknologi tidak hanya memperbaiki pengelolaan piutang, tetapi juga menguatkan fondasi pengembangan keuangan daerah untuk peningkatan kualitas layanan secara berkelanjutan, sesuai dengan visi PAM Tirta Karajae.
Co-Authors . Adhy Wijaya Adinda Aulia Salsabila Anastasia D'Ornay Arfianty Aulia Rahmadhani Fatimah Fitriani Fitriani Herlinda Herlinda, Herlinda Hernianti Harun Jasmiati Lina - Mariana, Lina - Matteo Rossi Muhammad Hatta Muhammad Nurul Fikri Nurwani Raoda Rusli Sri Resky Fitriany Yadi Arodhiskara, Yadi