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All Journal Jurnal Ilmiah Manajemen "E M O R" Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) JURNAL MANAJEMEN BISNIS Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Business Economics (IJBE) Jurnal Abmas Negeri (JAGRI) Journal of Training and Community Service Adpertisi Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Penelitian Pendidikan Indonesia JER Amnesty: Jurnal Riset Perpajakan
Adiningrat, Andi Arifwangsa
Faculty Of Economics And Business, Universitas Muhammadiyah Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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Transformasi Audit Keuangan Berbasis Digital Dalam Penguatan Tata Kelola Keuangan Dan Financial Sustainability UMKM Dan Koperasi Nurjanna Nurjanna; Rustan Rustan; Andi Arifwangsa Adiningrat; Sitti Mukarramah; Sitti Zulaeha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10034

Abstract

Transformasi digital menjadi tuntutan strategis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) serta koperasi dalam menghadapi dinamika ekonomi yang semakin kompleks. Namun, pada praktiknya, banyak UMKM dan koperasi di Kota Makassar masih menghadapi permasalahan dalam tata kelola keuangan dan audit yang ditandai dengan pencatatan manual, lemahnya pengendalian internal, serta rendahnya kualitas laporan keuangan. Kondisi tersebut berdampak pada keterbatasan akses pembiayaan dan rendahnya keberlanjutan finansial usaha. Penelitian ini bertujuan untuk menganalisis transformasi audit keuangan berbasis digital dalam memperkuat tata kelola keuangan dan meningkatkan financial sustainability UMKM dan koperasi di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengelola UMKM, pengurus koperasi, auditor, serta pendamping UMKM. Hasil penelitian menunjukkan bahwa penerapan audit keuangan berbasis digital mampu meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan, serta memperkuat proses pengambilan keputusan usaha. Meskipun demikian, implementasi audit digital masih menghadapi hambatan berupa keterbatasan literasi digital, infrastruktur teknologi, dan resistensi terhadap perubahan. Secara keseluruhan, transformasi audit keuangan berbasis digital berkontribusi positif terhadap penguatan tata kelola keuangan dan keberlanjutan finansial UMKM dan koperasi, sehingga memerlukan dukungan pelatihan, pendampingan, dan kebijakan yang berkelanjutan
EVALUASI PENERAPAN PERUBAHAN TARIF UMKM TERHADAP KETAATAN WAJIB PAJAK UMKM KOTA MAKASSAR Muhaimin Muhaimin; Akhmad Akhmad; Andi Arifwangsa Adiningrat; Karmila Oktafiana
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4413

Abstract

This study aims to answer the problem regarding the Application of Tariff Changes for Micro, Small and Medium Enterprises (MSMEs) to the compliance of the Makassar City UMKM Taxpayers. This research is a type of research that uses descriptive qualitative methods. This research data includes primary data and secondary data. The results showed that after implementing the policy of changing the MSME rate from 1% (PP 46 2013) to 0.5% (PP 23/2018) the level of taxpayer compliance has increased. This is evidenced by the increasing number of new taxpayers who register to obtain Taxpayer Identification Number (NPWP). The advantage felt by MSME players is that the tax imposed is now much lower than before. West Makassar KPP Pratama also benefited, as evidenced by the amount of tax revenue from West Makassar KPP Pratama in 2018 experiencing a significant increase.
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah nasrullah; Andi Arifwangsa Adiningrat; Pratiwi Hamzah; Yuyun Wahyuni Sukma
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.
IMPLEMENTASI PERHITUNGAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI REKANAN PADA COFFEE 36 KAB. GOWA Muryani Arsal; Andi Arifwangsa Adinigrat; A.Baso Kumala Putra
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6323

Abstract

The purpose of this study was to determine how the implementation of value added tax calculations on counterparty transactions at Coffee 36 Kab. Gowa. This type of research is descriptive quantitative research. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results showed that the Implementation of VAT Calculation on Partner Transactions at Coffee 36 Kab. Gowa is only subject to VAT, namely Input Tax on the purchase of raw materials from its partners and the VAT collected should not be tax but service charge or commonly called service fee.
Efforts To Increase Regional Original Income Through The Kelurahan Parking Service System Mount Sari City Makassar Andi Arifwangsa Adiningrat; Arniati Arniati; Wahyu Nirmala Sinta; Warda Warda
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7507

Abstract

The purpose of this study was to determine the implementation of the parking service system in Gunung Sari Village in increasing the local revenue of Makassar City, the research method used was qualitative with an objective description of the state of the parking service system, and the type of research used was descriptive qualitative that revealed facts. about the parking service system. The data sources used are primary and secondary data sources and the number of informants is 6 people. Data collection techniques using the method of Observation, Interview, Documentation and Literature Study. The data analysis techniques used are reducation, data display, and conclusion drawing/verification. The results of this study indicate that the existence of a parking service system managed by PD Parking Makassar Raya can help people park their vehicles in Makassar City. This parking service system service can also help increase Makassar City's Regional Original Revenue until the target set is achieved
Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Andi Arifwangsa Adiningrat; Rustan Rustan; Asrah Puspita Ningsih; Siti Aisyah
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Andi Arifwangsa Adiningrat; Rustan Rustan; Ainun Mardiyah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga & Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga & PE-companion tax consultant, successfully effectively.
Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Muhammad Khaedar Sahib; Andi Arifwangsa Adiningrat; Andi Jam'an; Nurhikmah Nurhikmah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
PENINGKATAN KESEJAHTERAAN RUMAH TANGGA NELAYAN MELALUI PENDEKATAN PENGELOLAAN KEUANGAN DAN PEMBERDAYAAN WANITA NELAYAN M. Yusuf Alfian Rendra Anggoro KR; Idrawahyuni; Warda; Andi Arifwangsa Adiningrat
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 3 (2026): April 2026
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i3.223

Abstract

Penelitian ini bertujuan untuk menganalisis peningkatan kesejahteraan rumah tangga nelayan melalui pendekatan pengelolaan keuangan dan pemberdayaan wanita nelayan pada keluarga nelayan di Desa Topejawa, Kabupaten Takalar. Permasalahan utama yang dihadapi oleh rumah tangga nelayan meliputi pendapatan yang bersifat fluktuatif, rendahnya literasi keuangan, serta perilaku konsumtif dalam pengelolaan pendapatan, terutama pada saat musim panen raya. Pada kondisi tersebut, nelayan cenderung membelanjakan pendapatan untuk kebutuhan yang tidak prioritas, sehingga berdampak pada rendahnya stabilitas ekonomi keluarga. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, dan dokumentasi. Analisis data dilakukan secara deskriptif melalui tahapan reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan pencatatan keuangan uang keluar, uang masuk, tabungan, memisahkan uang usaha, uang rumah tangga mampu menjaga kontrol finansial dan menjaga stabilitas ekokomi keluarga nelayan. Selain dari itu, pemberdayaan Wanita melalui kegiatan pengelolaan hasil perikanan mampu mendatangkan penghasilan tambhanan. Sinergi pengelolaan keuangan yang baik dan pemberdayaan memiliki konstrikbusi nyata dalam menjaga ketahanan ekonomi rumah tangga nelayan. Dengan demikian, pendekatan ini menjadi strategi yang efektif dalam mendorong peningkatan kesejahteraan keluarga nelayan secara berkelanjutan.
Pengaruh Digital Payment dan Kualitas Pelayanan terhadap Peningkatan Omset pada UMKM Fashion di Kecamatan Panakkukang Firdayanti Firdayanti; Mira Mira; Andi Arifwangsa Adiningrat
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8807

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digital payment dan kualitas pelayanan terhadap peningkatan omset pada UMKM fashion di Kecamatan Panakkukang, Kota Makassar. Pesatnya perkembangan teknologi keuangan digital, termasuk penggunaan QRIS, e-wallet, dan mobile banking, telah mengubah pola transaksi masyarakat dan mendorong pelaku UMKM untuk beradaptasi. Di sisi lain, kualitas pelayanan yang tercermin melalui keandalan dan responsivitas juga menjadi faktor penting yang memengaruhi kepuasan konsumen dan pertumbuhan pendapatan usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Data primer diperoleh melalui penyebaran kuesioner berskala Likert kepada 130 responden pelaku UMKM fashion yang dipilih menggunakan rumus Slovin dari populasi sebanyak 192 unit usaha. Data dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), analisis regresi linear berganda, uji t parsial, dan uji koefisien determinasi (R²) dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa variabel digital payment (X1) berpengaruh positif dan signifikan terhadap peningkatan omset dengan nilai t-hitung 4,089 dan signifikansi 0,000 < 0,05. Variabel kualitas pelayanan (X2) berpengaruh positif dan signifikan terhadap peningkatan omset dengan nilai t-hitung 5,052 dan signifikansi 0,000 < 0,05. Nilai R² sebesar 0,691 menunjukkan bahwa kedua variabel secara simultan mampu menjelaskan 69,1% variasi peningkatan omset UMKM fashion di Kecamatan Panakkukang.
Co-Authors A. Nur Fitrianti A.Baso Kumala Putra Adindah Novihartina Jafar Adindah Novihartina Jafar Agus Setiono Agussalim Ainun Mardiyah Akhmad, Akhmad Alfiana Amiruddin, Amiruddin Andi Amran Asriadi Andi Arwinny Asmasary Andi Jam'an Andi Jam’an Andi Rustam Andi Rustam Andika Pramukti Arniati Arniati Arniati Asdar Asdar Asdi Asdi Asdi Asrah Puspita Ningsih Ayani Dinasti Azira Tahir Dito Anurogo Faidul Adziem Faidul Adzim Fera Firyal Thahir Firdayanti Firdayanti Fuad Badawi Funco Tanipu Hamzah, Pratiwi Idrawahyuni Idrawahyuni Irmawati A Husen Iwan S Seber Karmila Oktafiana M. Yusuf Alfian Rendra Anggoro KR Mahardika Catur Putriwana Malik Mahfudnurnajamuddin, Mahfudnurnajamuddin Mira Mira Moh Aris Pasigai Muhaimin Muhaimin Muhammad Adil Muhammad Khaedar Sahib Muhammad Nur Muhammad Nur Abdi Muhammad Rusydi Muhammad Yusuf Muhe, Arniati Muryani Arsal Naidah, Naidah nasrullah nasrullah Nur Afni Nur Amalianty Nur Ismi Barda Nurhikmah Nurhikmah Nurjanna Nurjanna Nurjanna Nurjanna Nurwahyuni Pratiwi Hamzah Rendra Anggoro Rini Sulistiyanti Rusnaedi Rusnaedi Rustan Rustan . Rustan Rustan Rustan Rustan Rustan Unismuh Sahari Sahari Saida Said Sheila Kusumaningrum Siti Aisyah Sitti Marhumi Sitti Mukarramah Sitti Zulaeha Sri Andayaningsih Sri Wahyuni Suarni, Agusdiwana Syamsuddin Syamsuddin Ummu Kalsum Wahyu Nirmala Sinta Warda Warda . Warda Warda Warda Warda Yuyu Ruhayu Yuyun Wahyuni Sukma Zalkha Soraya