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ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES Mustafa, Nurhikmah; S, Masnawaty; Azis, Fajriani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.31610

This study aims to analyze Financial Accounting Standard Statement 71 on the provision of receivable losses at PT Pelindo Jasa Maritim Subholding. Data collection techniques are carried out by conducting interviews and documentation. The data analysis technique is carried out by descriptive analysis by describing the findings based on the results of the data collected. The results of this study are that PT Pelindo Jasa Maritim has suppressed the movement of the impairment loss reserve in 2020 by 20.86%, while allowance for impairment losses for 2021 is 9.72% so it can be concluded that the determination, recognition and measurement of the impairment loss reserve at PT Pelindo Jasa Maritim, has been in accordance with Financial Accounting Standard Statement 71 from 2020-2021 even though seen from the percentage of credit still fluctuates. Financial Accounting Standard Statement 71 is very helpful in financial reporting and a significant allowance for impairment losses is included in the calculation of credit losses, the determination of this reserve depends on how much the four estimated future cash flows are to determine individual reserves.

ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE Ashar, Muhammad; Azis, Muhammad; S, Masnawaty
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34975

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.

Penguatan Literasi Keuangan Syariah dan Pelatihan Perencanaan Keuangan Biaya Haji & Umrah: Membangun Kesadaran Finansial Berbasis Syariah Anwar, Azwar; S, Masnawaty; Hamzah, Hajrah; Musa, Kartika S.P.
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2024:PROSIDING EDISI 3
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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

Literasi keuangan syariah menjadi hal yang sangat penting dalam mengelola keuangan agar sesuai dengan prinsip-prinsip Islam. Berdasarkan hasil evaluasi pelatihan diperoleh informasi bahwa masyarakat di Kecamatan Somba Opu Kabupaten Gowa masih banyak yang belum memahami sepenuhnya konsep keuangan syariah, khususnya dalam konteks perencanaan keuangan. Oleh karena itu, pelaksanaan program kemitraan masyarakat telah memberikan penguatan melalui pelatihan literasi keuangan syariah dan perencanaan keuangan. Pelaksanaan pelatihan pengelolaan keuangan syariah membantu meningkatkan keterampilan peserta dalam mengelola keuangan untuk mewujudkan keinginannya melaksanakan ibadah haji dan umrah. Jumlah peserta yang hadir sebanyak 30 (tiga puluh orang) berasal dari berbagai kalangan di antaranya anggota majelis taklim dan pengurus masjid dengan latar belakang pekerjaan yaitu, ibu rumah tangga, ASN, pegawai swasta dan wiraswasta. Beberapa hasil yang dicapai melalui kegiatan ini yaitu (1) masyarakat semakin paham akan konsep dan prinsip keuangan syariah, (2) peserta memiliki kemampuan dalam perencanaan dan pengelolaan keuangan keluarga (3) peserta memiliki keterampilan praktis dalam mengelola keuangan untuk memenuhi biaya ibadah haji dan umrah. Berdasarkan hasil umpan balik diperoleh informasi bahwa seluruh peserta merasa puas, paham dan menganggap kegiatan ini sangat penting dan bermanfaat.

Activity Based Costing (ABC) Implementation In Determining Rates for Inpathement Services At Dr. Tadjuddin chalid makassar Musfira; Azis, Muhammad; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2703

This research aimed: (1) To find out the Determination of Rates for Inpatient Services at RSUP Dr. Tadjuddin Chalid Makassar, and (2) To find out the Analysis of the Application of Activity Based Costing (ABC) in Determining Inpatient Service Rates at Dr. Tadjuddin Chalid Makassar. The variables of this research are Activity Based Costinng (ABC). The population of this research are all activities in the inpatient room at RSUP Dr. Tajuddin Chalid Makassar, and the sample are inpatient rooms in the VIP room, class I, class II, and class III at RSUP Dr. Tadjuddin Chalid Makassar during 2022. The data were collected by interview and documentation. The data obtained were analyzed using descriptive qualitative. The results of this research suggest that the calculation of inpatient rates uses Activity Based Costing (ABC), when compared to the rates used by Dr. Tadjuddin Chalid Makassar gave bigger results for VIP class and class III, while for class I and class II it gave smaller results. The difference in rates that occur is due to the imposition of overhead costs on each product. Activity Based Costing (ABC) has been able to allocate activity costs to each room appropriately based on the consumption of each activity.

Analysis of The Internal Control System for Providing Credit in KPRI Handayani Takalar District Nurrahmadani, Aulia Suci; Idrus, Mukhammad; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2714

This research aims to find out and analyze whether the internal control system in providing credit at the Handayani Republic of Indonesia Employees Cooperative (KPRI) Takalar Regency is in accordance with the components in the COSO theory. The variable in this research is the internal control system for providing credit. The population in this research are all documents related to the internal control system at KPRI Handayani and the samples in this research are documents related to the internal control system for the 2022 financial year. Data collection techniques in this research are by observation, interviews, and documentation. This research uses qualitative data analysis techniques with a descriptive approach. The results of this research indicate that internal control in granting credit to KPRI Handayani is not fully implemented in the internal control components according to COSO as stated by Sujarweny (2015). Inappropriate components include: control environment, risk assessment, and control activities, information and communication, and monitoring. In the internal control environment, integrity and ethical values are not made in writing and are only given verbally. Apart from that, there is a commitment to competence which only acts based on trust. In the risk assessment there are no documents used to analyze risk and Standard Operating Procedures (SOP) regarding credit provision have not been created. Then in control activities there are no documents related to the authority for each transaction. Regarding information and communication where you don't use the application to view transaction history but it is still manual. As well as monitoring that is not carried out by regular audits.

Analysis of Procedure Implementation Performance Audit by Yaniswar Public Accounting Office and Makassar Branch Partners Nurfadilla; Samsinar; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2741

The aim of this study For analyze How Application Performance Audit Procedures carried out by the Public Accounting Firm Yaniswar Dan Rekan Makassar Branch (Case Study of Performance Audit at RSUD Prof. Dr. HM Anwar Makkatutu Regency Bantaeng ). The variable that becomes the focus of this research is application performance audit procedures carried out by the Yaniswar Dan Rekan Branch Public Accounting Firm with use studies Performance Audit case at RSUD Prof. Dr. HM Anwar Makkatutu Regency Bantaeng. Population in this research is an auditor. Retrieval technique sample used is purposive sampling so that obtained sample as many as 1 resource person that is chairman team. Data collection techniques use observation, interviews, and documentation. Data analysis techniques using analysis descriptive qualitative. Based on results study application performance audit procedures by the Public Accounting Firm Yaniswar and Rekan Makassar Branch began from stage audit planning , stage implementation of audits and stages audit reporting. Yaniswar Public Accounting Firm and Partners Makassar Branch implemented performance audit procedures based on Regulation Director General Treasury Number Per-36/PB/2016 used as guidelines in evaluate performance of the Sector Public Service Agency Health services.

Tax Application Analysis Addition Mark (PPN) at PT Perkebunan Nusantara XIV Makassar Fathirah, Dian; S, Masnawaty; Azis, Muhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2917

This research aims: to determine the analysis of the application of value added tax at PT Perkebunan Nusantara XIV. The data collection methods used were interviews and documentation. The types and sources of data obtained are primary and secondary data, while the analysis method used is the comparative descriptive analysis method. Based on the research carried out, the results obtained from the analysis of PT Perkebunan Nusantara Value (VAT) and Sales Tax on Luxury Goods (PPnBM). The company's implementation of Value Added Tax is in accordance with Law Number 42 of 2009 concerning the Third Amendment to Law No. 8 of 1983 concerning Value Added and Services Tax and Sales Tax on Luxury Goods. So the author recommends that PT Perkebunan Nusantara XIV Makassar maintain its compliance and consistency in implementing value added tax.

Analysis of The Effectiveness of Fiscal Policy in Driving the Regional Economy: Case Study in South Sulawesi Province, Indonesia S, Masnawaty; Sahade, Sahade; Rijal, Syamsu
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.320

This research investigates the relationship between fiscal policy, as implemented by the Indonesian government, and the economic growth of the South Sulawesi province. The economic landscape in Sulawesi is characterized by small-scale activities, primarily centered around resource extraction, agriculture, and fishing. The study aims to analyze the impact of fiscal policies on regional economic development in South Sulawesi, focusing on government budget allocation, infrastructure spending, social welfare programs, and tax policies. The research employs a quantitative approach, utilizing regression analysis to examine the causal relationships between fiscal policy variables and regional economic indicators. The results indicate a significant influence of fiscal policy and its effectiveness on the regional economy, emphasizing the importance of tailored fiscal strategies for sustainable economic growth. The findings offer valuable insights for policymakers at both regional and national levels to formulate effective economic policies aligned with the specific needs of the South Sulawesi province. Moreover, the study contributes to the broader literature on fiscal policy effectiveness, particularly within the context of regional economies.

ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES Mustafa, Nurhikmah; S, Masnawaty; Azis, Fajriani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.31610

This study aims to analyze Financial Accounting Standard Statement 71 on the provision of receivable losses at PT Pelindo Jasa Maritim Subholding. Data collection techniques are carried out by conducting interviews and documentation. The data analysis technique is carried out by descriptive analysis by describing the findings based on the results of the data collected. The results of this study are that PT Pelindo Jasa Maritim has suppressed the movement of the impairment loss reserve in 2020 by 20.86%, while allowance for impairment losses for 2021 is 9.72% so it can be concluded that the determination, recognition and measurement of the impairment loss reserve at PT Pelindo Jasa Maritim, has been in accordance with Financial Accounting Standard Statement 71 from 2020-2021 even though seen from the percentage of credit still fluctuates. Financial Accounting Standard Statement 71 is very helpful in financial reporting and a significant allowance for impairment losses is included in the calculation of credit losses, the determination of this reserve depends on how much the four estimated future cash flows are to determine individual reserves.

ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE Ashar, Muhammad; Azis, Muhammad; S, Masnawaty
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34975

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-AnnualÂ Tax Returns so that you are not late in reporting every VAT periodâ€”the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a TaxableÂ Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.

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