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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Training and Community Service Adpertisi Jurnal Akuntansi Manado (JAIM) Fundamentum: Jurnal Pengabdian Multidisiplin
Santi Rahmawaty
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH INDEPENDENSI, TRANSPARANSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT Muhammad Natsir; Santi Rahmawaty; Femilia Zahra; Yuldi Mile; Husnul Hatimah
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.435 KB) | DOI: 10.53682/jaim.vi.5869

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel independensi, transparansi dan pengalaman kerja terhadap kualitas audit pada auditor Inspektorat Daerah Provinsi Sulawesi Tengah. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor. Populasi dalam penelitian ini adalah seluruh auditor pada Inspektorat Daerah Provinsi Sulawesi Tengah dengan jumlah sebanyak 33 orang. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara Variabel Independensi berpengaruh positif dan signifikan terhadap Kualitas Audit, Variabel Transparansi tidak berpengaruh signifikan terhadap Kualitas Audit dan Variabel pengalaman kerja berpengaruh positif dan signifikan terhadap Kualitas Audit. Maka, bagi auditor Inspektorat Propinsi Sulawesi Tengah sebaiknya selalu melakukan penyesuaian menyikapi kemajuan tekhnologi agar dapat memahami perkembangan kualitas audit.
Menumbuhkan Jiwa Wirausaha Sejak Dini Melalui Pengenalan Kewirausahaan pada Panti Asuhan Al Ikhlas Huzaemah Huzaemah; Yuliana Yuliana; Muhammad Umar; Santi Rahmawaty; Mutia Sholeha; Maryani Maryani
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 2 No. 2 (2024): Mei : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v2i4.556

Abstract

This Community Service Activity (PKM) aims to foster an entrepreneurial spirit from an early age through entrepreneurial literacy in the children of the Al Ikhlas Orphanage in Palu, Central Sulawesi. Entrepreneurial literacy is considered important to equip foster children with knowledge and skills that can support their independence, both financially and psychologically, after leaving the orphanage. Methods for implementing this activity include an introduction to entrepreneurship, providing motivation, practical business idea development sessions, business simulations, and interactive discussions. Evaluation shows that this activity received a positive response from orphanage children and administrators, which encourages the continuation of similar programs in the future. It is hoped that the results of this activity will have a significant impact in preparing the younger generation to be independent and economically productive.
THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22016

Abstract

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties  improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.
Optimization of Pricing and Digital Marketing for Traditional Crafts Buya Sabe and Netu as an Effort to Empower the Economy of Kola-Kola Village, Central Sulawesi Province. rahmawaty, Santi; Taher, Abdul Rahman
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 3 (2024): Oktober 2024
Publisher : ADPERTISI

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

Abstract

This research aims to explore pricing strategies and digital marketing in the development of traditional handicrafts Buya Sabe and Netu in Kola-Kola Village. Although these crafts hold significant cultural value and economic potential, the artisans face challenges in setting competitive selling prices and utilizing digital marketing to expand their market. This study uses a qualitative approach with a case study method, where data were collected through in-depth interviews and direct observations of artisans and relevant parties.                 The results of the research indicate that, before training, the artisans set product prices without calculating the cost of goods sold (COGS), leading to suboptimal profits. After receiving guidance, the artisans began to understand the importance of systematically calculating COGS and adding a reasonable profit margin. Furthermore, the study found that limited access to technology, especially ownership of mobile phones and internet access, is the main obstacle to the implementation of digital marketing. Some artisans who have utilized social media and e-commerce reported an increase in interactions with consumers and orders from outside the region.                 This study concludes that optimizing pricing strategies and digital marketing can enhance the competitiveness of Buya Sabe and Netu handicrafts. With support from local authorities and collaboration among artisans, the technological access limitations can be overcome, and digital marketing has proven to be effective in expanding market reach. Practical recommendations are provided for artisans in Kola-Kola Village to better optimize their product potential in both local and international markets.
Co-Authors Amir, Andi Mattulada Fahmi Femilia Zahra Furqan, Andi Chairil Husnul Hatimah Huzaemah Huzaemah Jamaluddin Maryani Maryani Muhammad Din Muhammad Natsir Muhammad Umar Mutia Sholeha Taher, Abdul Rahman Yuldi Mile Yuliana Yuliana