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All Journal JMM (Jurnal Masyarakat Mandiri) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Al-Buhuts (e-journal) Center of Economic Students Journal (CSEJ) RESTITUSI : Jurnal Riset Perpajakan Advances in Management & Financial Reporting
Payu, Anita Achmad
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Efektifitas dan Kontribusi Penagihan Pajak dengan Surat Paksa dan Surat Teguran dalam Meningkatkan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Makassar Barat. Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.584

Abstract

The Focus of this research examines how the effectiveness and contribution of tax collection with forced letters and warning letters in increasing tax revenue at the north makasar KPP Pratama Office. Purpose study see effectiveness of tax revenue based on billing with forced letters and warning letters. Study also uses secondary data, namely tax revenue redporting from 2016 until 2018, with a descriptive analysis method using an effectiveness ratio. Result study from West makassar. Minimizes the issuance of forced letters sending SKP (tax assessment letters) and STP (tax Collection letters) to taxpayers (WP) who have tax arrears over 100 million. And then two leterrs will later sent to collection of west makassar paratama tax office, via posr delivery to the taxpayer’s address.
PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM MENGENAI PENGGELAPAN PAJAK. Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.675

Abstract

The aim is to determine the perception between accounting and law study program students regarding tax evasion. Quantitative study with the population being active students majoring in accounting and law class of 2016 who have taken taxation or tax law courses. Determining the number of samples used the Slovin formula, with a total of 96 students and using purposive sampling techniques. Hypothesis testing uses nonparametric statistical tests, namely the Mann-Whitney test. The research results show that there is no difference in ethical perceptions between accounting and law students regarding tax evasion.
PENGARUH MOTIVASI DAN SELF EFFICACY TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERKARIR DI BIDANG PERPAJAKAN Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 1 (2024): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i1.925

Abstract

Study aims to examine the influence of motivation and self-efficacy on the interest of accounting students with a concentration in taxation to pursue a career in the field of taxation. population in this study is 445 students from 2020 to 2022 of the Faculty of Economics and Business, Muslim University of Indonesia, Makassar. In the selection of samples, the researcher used the slovin formula so that the number of samples in this study was 51 students. results of this study show that all independent variables, namely motivation and self-efficacy, have a significant positive effect on the dependent variable, namely the interest of accounting students in a career in taxation.
Implementasi Bantuan Dana Usaha Kredit Rakyat(KUR) dan Regulasi Perbankkan Terhadap Pendapatan UMKM Pada Nasabah BanK Sulselbar Hariatih, Hariatih; Payu, Anita Achmad; Lisda, Lisda
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2263

Abstract

This research aims to analyze People's Business Credit Fund Assistance (KUR) and banking regulations on Micro, Small and Medium Enterprises (UMKM) Income for PT Customers. Bank Sulselbar Bantaeng Branch The research method used in this research is a qualitative research method, the type of research used is field research, the research approach is a case study approach, this research data was obtained from primary data and secondary data. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative data analysis. The results of the research show that the implementation of Bank Sulselbar Bantaeng Branch business credit assistance in distributing People's Business Credit (KUR) to Micro, Small and Medium Enterprises (UMKM) has increased very significantly and requires government intervention in banking regulatory policies by making several regulations that will be included in banking law so that micro, small and medium enterprises (UMKM) can more easily develop their businesses with capital assistance in the people's business credit program (KUR) and increase banking interest rates on people's business credit (KUR)
Analisa Kesesuaian Perlakuan Akuntansi Aktiva Tetap Perusahaaan dengan PSAK 16 Payu, Anita Achmad; Ramadhani, Noufelly Yoshitaki
Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i2.513

Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi kesesuaian perlakuan akuntansi aset tetap pada PT PLN (Persero) UP3 Watampone dengan ketentuan yang tercantum dalam Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16. Metode Penelitian: Pendekatan yang digunakan adalah pendekatan kualitatif dengan metode deskriptif. Data yang digunakan adalah data primer yang diperoleh dari wawancara langsung dengan pihak terkait, serta data sekunder yang diperoleh melalui dokumentasi perusahaan. Teknik analisis data dilakukan secara kualitatif untuk menggambarkan secara menyeluruh praktik akuntansi aset tetap yang diterapkan oleh perusahaan. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa seluruh perlakuan akuntansi atas aset tetap di PT PLN (Persero) UP3 Watampone telah sesuai dengan ketentuan PSAK No. 16. Hal ini mencakup pengakuan awal, pengeluaran setelah pengakuan awal, penyusutan, pelepasan, serta pengungkapan aset tetap dalam laporan posisi keuangan. Seluruh praktik tersebut dijalankan sesuai dengan pedoman internal perusahaan yang mengacu pada PSAK dan peraturan direksi. Implikasi: Temuan ini memberikan kontribusi praktis dalam memperkuat penerapan akuntansi berbasis standar pada sektor BUMN dan dapat menjadi referensi dalam pengembangan kebijakan pengelolaan aset tetap yang lebih akuntabel dan transparan.
Analisis Pengendalian Internal Atas Persediaan Barang Dagangan Proshop Pada Pt. Kalaborang Residence (Padivalley Golf Club) Payu, Anita Achmad; Ifah Rizkiah Aisya
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v8i2.1103

Abstract

Didasarkan pada pentingnya sistem pengendalian internal yang efektif dalam menjaga keakuratan data persediaan serta mencegah potensi kecurangan atau penyimpangan dalam pengelolaan barang dagangan. Dan, mengingat barang dagangan merupakan aset penting dalam operasional Proshop, lemahnya pengendalian dapat berdampak langsung terhadap efisiensi operasional dan keuangan perusahaan. Penelitian ini bertujuan untuk mengevaluasi efektivitas pengendalian internal terhadap persediaan barang dagangan di Proshop PT Kalaborang Residence (Padivalley Golf Club). Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode pengumpulan data berupa wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa lingkungan pengendalian internal atas persediaan barang dagangan, khususnya dalam hal penetapan sumber daya manusia sebagai penjaga gudang, telah dilaksanakan secara terpusat dengan proses rekrutmen yang objektif. Hal ini berkontribusi positif terhadap integritas dan etika kerja staf yang terlibat. PT Kalaborang Residence (Padivalley Golf Club) juga telah memiliki Standar Operasional Prosedur (SOP) yang mengatur pengendalian internal atas persediaan barang dagangan secara umum. Keberadaan SOP ini mendukung pelaksanaan kegiatan pengendalian internal yang lebih efektif dan sistematis.
Pengaruh Pergantian Auditor, Financial Distress, dan Ukuran Perusahaan Terhadap Audit Delay Payu, Anita Achmad
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v8i2.1104

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pergantian Auditor, Financial Distress, dan Ukuran Perusahaan Audit Delay terhadap pada Perusahaan jasa yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Populasi dalam penelitian ini adalah perusahaan Jasa sektor pariwisata, restoran, dan hotel yang terdaftar di Bursa Efek Indonesia periode 2019 – 2021. Pengambilan sampel dilakukan dengan Teknik Purposive Sampling. Teknik analisis data dilakukan dengan model regresi linear berganda, dan menggunakan bantuan program aplikasi spss versi 24 untuk mengolah datanya. Metode pengumpulan data yang digunakan yaitu menggunakan metode dokumentasi dan kepustakaan dengan mengumpulkan data sekunder berupa laporan keuangan dan laporan tahunan Perusahaan jasa yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian ini didapatkan hasil yaitu: 1) Pergantian Auditor berpengaruh positif dan signifikan terhadap Audit Delay. 2) Financial Distress berpengaruh negatif dan signifikan terhadap Audit Delay. 3) Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Audit Delay.
SELF EFFICACY, PENGETAHUAN PAJAK DAN PENGHARGAAN FINANSIAL TERHADAP BERKARIR SEBAGAI KONSULTAN PAJAK PADA MAHASISWA AKUNTANSI UNIVERSITAS MUSLIM INDONESIA Payu, Anita Achmad
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 2 (2024): Juni - Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i2.1110

Abstract

ABSTRACt Study aims to examine and test the influence of self-efficacy, tax knowledge, and financial rewards on the career choice of becoming a tax consultant among accounting students at the University of Muslim Indonesia (UMI). The research uses a quantitative approach with primary data collected through questionnaires distributed to accounting students at UMI. The sampling method employed is purposive sampling, and a total of 175 respondents were obtained. The data analysis method used in this study is IBM SPSS Statistics 24 software. The results indicate that self-efficacy, tax knowledge, and financial rewards have a positive and significant impact on the decision to pursue a career as a tax consultant among accounting students at UMI.
Pengaruh Green Accounting dan Ukuran Perusahaan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Payu, Anita Achmad; Nursanti, Anita; Irwanto, Novianti
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.6924

Abstract

This study aims to analyze the effect of green accounting and company size on tax avoidance with profitability as a moderating variable. The research population includes mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This study uses a quantitative approach with Structural Equation Modeling (SEM) analysis techniques based on Partial Least Squares (PLS) processed using Smart PLS version 4.0 software. This method was chosen because it is capable of testing causal relationships between variables and the role of moderation simultaneously. The results show that green accounting has a positive and significant effect on tax avoidance, while company size has no significant effect on tax avoidance. In addition, profitability is proven to strengthen the effect of green accounting on tax avoidance, indicating that companies with high profitability tend to utilize green accounting practices as a legal tax management strategy. These findings provide empirical contributions by expanding the literature on the determinants of tax avoidance, particularly in the context of mining companies in Indonesia, and confirm the role of profitability as an important contextual factor in corporate tax management behavior.
PELATIHAN KEWIRAUSAHAAN SEBAGAI UPAYA MENARIK MINAT SISWA MEMILIH JURUSAN AKUNTANSI Marlinah, Andi; Mariah, Mariah; Payu, Anita Achmad; Asri, Asri
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i1.35527

Abstract

Abstrak: Minat siswa terhadap jurusan akuntansi di tingkat sekolah menengah mengalami penurunan akibat persepsi bahwa akuntansi merupakan bidang yang rumit, membosankan, dan tidak relevan dengan kehidupan nyata. Padahal, akuntansi memiliki peran strategis dalam pengelolaan usaha dan kewirausahaan. Guna mengatasi persoalan ini, tim dosen dari Institut Teknologi dan Bisnis Nobel Indonesia melaksanakan kegiatan pengabdian berupa Pelatihan Kewirausahaan Berbasis Akuntansi di salah satu sekolah menengah mitra pada 18 Juli 2025. Kegiatan ini melibatkan 40 siswa kelas XII melalui pendekatan partisipatif yang mencakup sosialisasi, workshop interaktif, dan pendampingan dengan simulasi pencatatan transaksi, penyusunan laporan laba rugi sederhana, serta pengenalan aplikasi keuangan digital seperti BukuKas. Hasil menunjukkan adanya peningkatan signifikan dalam pemahaman siswa tentang relevansi akuntansi dalam kewirausahaan, perubahan persepsi dari negatif menjadi positif, serta peningkatan minat memilih jurusan akuntansi di perguruan tinggi. Metode evaluasi meliputi observasi partisipatif, kuesioner singkat (pre-test dan post-test), serta wawancara informal dengan peserta dan guru pendamping. Kegiatan ini juga memperkuat kolaborasi antara perguruan tinggi dan sekolah dalam mendukung literasi keuangan dan semangat kewirausahaan sejak dini.Abstract: Student interest in accounting majors at the secondary school level has declined due to the perception that accounting is complex, boring, and irrelevant to real life. However, accounting plays a strategic role in business management and entrepreneurship. To address this issue, a team of lecturers from Institut Teknologi dan Bisnis Nobel Indonesia conducted a community service activity titled “Accounting-Based Entrepreneurship Training” at SMA Negeri 9 Sinjai on July 18, 2025. The activity involved 40 grade XII students through a participatory approach, including socialization, interactive workshops, and mentoring sessions featuring transaction recording simulations, simple profit-and-loss statement preparation, and introduction to digital financial applications such as BukuKas. The results showed a significant improvement in students’ understanding of accounting’s relevance to entrepreneurship, a shift in perception from negative to positive, and increased interest in choosing accounting as a university major. This initiative also strengthened collaboration between higher education institutions and schools in promoting financial literacy and entrepreneurial spirit among students.
Co-Authors Andi Marlinah Asri asri Hariatih, Hariatih Ifah Rizkiah Aisya Irwanto, Novianti Lisda, Lisda Mariah Mariah, Mariah Nursanti, Anita Ramadhani, Noufelly Yoshitaki