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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Eduscience (JES) Jurnal Sains Riset International Journal of Business, Law, and Education Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Seminar Nasional Pengabdian Kepada Masyarakat Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced
S, Masnawaty
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Agriculture, Biological Sciences & Forestry Chemistry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
THE INFLUENCE OF INDEPENDENCE AND LEARNING ENVIRONMENT ON INTEREST IN STUDYING STUDENTS OF FINANCIAL ACCOUNTING AND INSTITUTIONS Maghfira, Indi; S, Masnawaty; Hasyim, Siti Hajerah
JURNAL EDUSCIENCE Vol 10, No 3 (2023): Jurnal Eduscience (JES), (Authors from Nigeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i3.5224

Abstract

Abstract This research aims to determine: 1) the influence of independence and the learning environment simultaneously on the learning interest of students majoring in financial and institutional accounting at SMK Negeri 2 East Luwu, 2) the influence of independence and the learning environment partially on the interest in learning of students majoring in financial accounting and institutions in East Luwu State Vocational School 2, and 3) the most dominant variable influencing the learning interest of students majoring in financial and institutional accounting at East Luwu State Vocational School 2. The variables in this research are learning independence as the first independent variable (X1), learning environment as the second independent variable (X2) and learning interest as the dependent variable (Y). The population in this study was 117 students from the Department of Financial Accounting and East Luwu State Vocational School 2 for the 2022/2023 academic year. The sampling technique used was simple random sampling with a sample of 54 students chosen randomly without paying attention to the strata in the population. . The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive percentage analysis, instrument testing, and hypothesis testing. The instrument test consists of a validity test and a reliability test. Hypothesis testing consists of normality test, multiple linear regression, simultaneous test (F test), multiple coefficient of determination (R2), partial test (t test) and partial coefficient of determination (r2).The results of this study indicate that learning independence and the learning environment simultaneously have a significant effect on interest in learning with a significance level of <0.05. Meanwhile, the coefficient of determination (R^2) is 0.457 (45.7%). This means that the influence of student learning independence and the learning environment on learning interest is 45.7%, while the remaining 54.3% is influenced by other factors that were not researched. Apart from that, learning independence partially has a significant effect on interest in learning with a significance level of <0.05 and the learning environment partially has a significant effect on interest in learning with a significance level of <0.05. And independent learning has a dominant influence on interest in learning with a coefficient of determination of 0.394 (39.4%)..Keywords: Learning Independence, Learning Environment, and Interest in Learning.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN DESA Pratiwi, Lidia; Nuraisyiah, Nuraisyiah; S, Masnawaty
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2245

Abstract

This research aims to analyze the transparency and accountability of village financial management in Ajakkang village, Soppeng Riaja sub-district, Barru district. The variables of this research are transparency and accountability in village financial management which are analyzed using indicators that have been adapted in Minister of Home Affairs regulation number 20 of 2018 concerning village financial management. Respondents in this study were the village head, village secretary, village treasurer, BPD chairman and village community. Data collection was carried out using interview and documentation techniques. The data analysis used is qualitative descriptive data analysis. The results of this research indicate that the principle of transparency in village finances management in Ajakkang village, Soppeng Riaja subdistrict, Barru district at the reporting stage was not fully achieved because there were indicators that were not realized so that it was quite in accourdance with Minister of Home Affairs regulation number 20 of 2018. Meanwhile, the principle of accountability in Ajakkang village, Soppeng Riaja sub-district, Barru district, it is also quite appropriate at the planning, implementation, administration and accountability stages in Home Affairs Regulation Number 20 of 2018. 
AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) Febrianti, Andi Muzdalifah; S, Masnawaty; Afiah, Nur
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2229

Abstract

This research aimed: (1) to describe accountability in the management of village funds in Polebunging Village, Bontomanai Sub-district, (2) to describe transparency in the managemnt of village funds in Polebunging Village, Bontomanai Sub-district. The variables of this research are: (1) The accountability of APBDes management in Polebunging Village, Bontomanai District, Selayar Islands Regency as measured by Permendagri Number 20/2018, and (2) Transparency of APBDes management in Polebunging Village, Bontomanai Sub-district, Selayar Islands Regency as measured by Permendagri Number 20/2018. The population of this research are all APBDes management reports and supporting documents, and the sample are report on the management of APBDES in 2022. The data were collected by interviews and documentation. The data obtained were analyzed using data condensation, data display, and conclusing drawing. The results of this research suggests that The management of the APBDes in Polebunging Village has shown good management of village funds in accordance with Permendagri No. 20/2018, which is accountable and transparent.Keywords: Accountability, Transparency, APBDes management
PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM PADA CV. MALABO ARSITEK MAKASSAR Saputra, Iswan Jaya; Rijal, Abdul; S, Masnawaty
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2280

Abstract

This research aims to analyze the implementation of SAK EMKM in the preparation of financial statements for UMKM at CV. Malabo Arsitek Makassar. The data collection method used is triangulation, which is a combination of interviews, observations, and documentation. The types and sources of data used are primary and secondary, while the analysis method follows the approach proposed by Miles and Huberman. Based on the research findings, it can be concluded that the application of SAK EMKM in the preparation of financial statements by CV. Malabo Arsitek does not adhere to the appropriate SAK EMKM standards. This is attributed to the inadequacy of human resources responsible for managing the financial reports of CV. Malabo Arsitek. Additionally, the incorrect format of the financial statements has led to incomplete financial reporting. Therefore, the author recommends that CV. Malabo Arsitek improve the quality of its human resources, especially those involved in financial report management, by studying and understanding SAK EMKM. Furthermore, they should promptly adopt a financial statement format that complies with the applicable standards.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA TOKO BERDIKARI DI KABUPATEN TAKALAR S, Suharni; Tikollah, M. Ridwan; S, Masnawaty
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2276

Abstract

This study aims to determine the preparation of financial statements based on SAK EMKM at self-sufficient shops in Takalar Regency. This research is a case study at an independent shop with qualitative data types. The variable in this study is the Financial Statements Based on SAK EMKM. The population and sample in this study are independent shops in Takalar district. Data collection techniques are carried out using documentation. Data analysis techniques were carried out by (1) Designing account codes and names, (2) Making an initial trial balance of independent shops as of June 30, 2021, (3) Collecting transactions that occurred from July 1 to July 31, 2021 at independent shops, (4 ) Recording financial transactions of independent shops to journals, (5) Posting transaction journals to general ledgers, (6) Making a trial balance as of July 31, 2021, (7) Making a trial balance after adjustments/work balance, (8) Preparing financial reports (profit and loss and statement of financial position), (9) Make a closing journal and post it in the general ledger, (10) Make a trial balance after closing. Based on the results of the data anallysis carried out, it is known that Toko Berdikari has not had financial reports in accordance with existing accounting standards. This store only keeps daily records in recording daily financial transactions in the store. This indicates that the store has not implemented the recording of financial statements in accordance with Financial Accounting Standards.Keywords: Financial statements, SAK EMKM
Co-Authors Anwar, Azwar Ashar, Muhammad Ashar, Muhammad Astriani, Wilda Azis, Fajriani Darwis, Marina Dunakhir, Samirah Fathirah, Dian Febriana, Triah Febrianti, Andi Muzdalifah Fitriani Fitriani Hamzah, Hajrah Hasyim, Siti Hajerah Ilham, Nurul Fadillah Inra Mayuputra, Andi Tenri M. Ridwan Tikollah Maghfira, Indi Meinarti, Suci Muhammad Azis Mukhammad Idrus Musa, Kartika S.P. Musfira Mustafa, Nurhikmah Nur Afiah, Nur Nuraisyiah, Nuraisyiah Nurazizah Nurfadilla Nurrahmadani, Aulia Suci Pebriyani, Putri Pratiwi, Lidia Rijal, Abdul S, Suharni Sahade Sahade Samsinar Samsinar Samsinar Saputra, Iswan Jaya Subede, Nurul Fadillah Syamsu Rijal Utami, Rizka Putri