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All Journal YUME : Journal of Management Jurnal Pepadu Amkop Management Accounting Review (AMAR) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Lajagoe Journal of Management and Business PIAF : Paser Institute Journal Of Accounting And Finance
Ayu, Ari
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences

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Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Leppangeng Kecamatan Pitu Riase Kabupaten Sidenreng Rappang Rahmawati, Sitti; Kumala Putri P, Andi Sri; Ayu, Ari
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The aim of this research is to determine the effect of taxpayer awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Leppangeng Village, Pitu Riase District, Sidenreng Rappang Regency, both partially and simultaneously. The method used in this research uses quantitative research methods with a correlation research type. The data used in this research is primary data obtained from distributing questionnaires to 86 land and building tax payers in Leppangeng Village using a sampling technique. Simple Random Sampling, then the data obtained was processed using the SPSS program. The data analysis method used in this research is multiple linear regression analysis. The results of this research show that (1) partially taxpayer awareness has a positive and significant influence on taxpayer compliance in paying land and building taxes. (2) partially tax sanctions have a positive and significant influence on taxpayer compliance in paying land and building taxes. (3) simultaneously taxpayer awareness and tax sanctions have a positive and significant influence on taxpayer compliance in paying land and building taxes.
Analisis Perkembangan Kinerja Keuangan Menggunakan Rasio Profitabilitas dan Rasio Likuiditas Pada PT Mineral SumberDaya Mandiri TBK Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2020-2022 Maryam. R, Maryam. R; Ayu, Ari; Salida, Amrizal
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

Penelitian ini bertujuan untuk melihat perkembangan kinerja keuangan PT Mineral Sumberdaya Mandiri Tbk ditinjau dari rasio keuangan yaitu rasio profitabilitas dengan menggunakan pengukuran ROA, ROE, NPM, dan GPM serta rasio likuiditas dengan menggunkan Current Ratio, Quick Ratio, dan Cash Ratio. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan analisis laporan keuangan dengan melakukan analisa data menggunakan rasio keuangan. Adapun data penelitian ini berupa data sekunder dengan teknik dokumentasi yaitu laporan keuangan yang dipublish perusahaan disitus resmi Bursa Efek Indonesi. Sampel Penelitian ini yaitu laporan keuangan PT Mineral Sumberdaya Mandiri Tbk pada tahun 2020-2022 yang terdaftar di BEI dengan teknik penarikan sampel Porposive Sampling. Hasil penelitian rasio profitabilitas ini yang dihitung dengan Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) dan Gross Profit Margin (GPM) memperlihatkan kondisi kinerja keuangan dari tahun ke tahun terus mengalami peningkatan menunjukkan bahwa perusahaan semakin efisien dan kinerja perusahaan sangat baik sehingga mampu memberikan imbal hasil yang semakin tinggi bagi investor. Pada rasio likuiditas yang dihitung dengan Current Ratio, Quick Ratio, dan Cash Ratio memperlihatkan kondisi kurang baik atau kurang efisien dalam membayar kewajiban pendeknya karena mengalami fluktuatif.
THE INFLUENCE OF WORK EXPERIENCE ON EMPLOYEE PERFORMANCE AT THE EDUCATION AND CULTURE OFFICE OF SIDENRENG RAPPANG REGENCY Aswandi, Aswandi; Amin, Gazali; Ayu, Ari
Jurnal Manajemen Dan Bisnis Vol 3 No 1 (2025): Hal: 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajumen.v3i1.110

Abstract

Based on observations conducted by the researcher on employees at the Department of Education and Culture Office in Sidenreng Rappang Regency, further examination is needed. There are still employees who lack work experience relevant to the tasks assigned by their superiors, including employees with less than one year of service. This poses a challenge to improving employee performance and has led to a decline in performance within the Department of Education and Culture Office in Sidenreng Rappang Regency. The objective of this research is to determine whether work experience significantly influences employee performance at the Department of Education and Culture in Sidenreng Rappang Regency. A quantitative research method was used. The research population consisted of 85 employees at the Department of Education and Culture in Sidenreng Rappang Regency. Using probability sampling or random sampling techniques and the Slovin formula, the sample size was determined to be 46 employees. Each member of the population (employees) had an equal chance of being selected as a sample, with the selection process being random without considering the strata within the population. The analysis results indicate that work experience has a significant effect on employee performance, with a calculated t-value (3.297) greater than the t-table value (2.015). Therefore, the hypothesis stating that work experience influences employee performance is accepted. The coefficient of determination (R Square) value of 0.198 indicates that approximately 19.8% of the variance in the dependent variable (Y) employee performance is influenced by the independent variable (X) work experience. The remaining 80.2% is attributed to other variables not examined in this research.
PENGUATAN NILAI-NILAI LUHUR KEARIFAN LOKAL MASYARAKAT BUGIS MELALUI PENDEKATAN BUTTERFLY EFFECT DAN RIPPLE EFFECT UNTUK PEMBENTUKAN KARAKTER GENERASI Z Sumartan, Sumartan; Kurnia, Fakhruddin; Ayu, Ari; Arnas, Riska; Putri P, Andi Sri Kumala Putri P; Nurwafiyyah, Auliyah; Basri, Jumriah; Heady S, Muhammad G. Try; Daming, Hamdi M.
Jurnal Pepadu Vol 6 No 2 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i2.7528

Abstract

Globalization has had a significant impact on people's lifestyles, including diminishing the younger generation’s appreciation for the noble cultural values of local traditions, such as the Bugis culture in Sidenreng Rappang Regency. This community service program aims to identify and strengthen the noble values of the Bugis local wisdom through the Butterfly Effect and Ripple Effect approaches in shaping the character of Generation Z. Cultural values such as honesty (lempu'), intelligence (amaccang), propriety (assitinajang), resilience (agettengeng), effort (reso), and the principle of shame (siri') serve as the main foundation implemented in culturally-based educational activities. The Butterfly Effect approach involves key individuals as cultural ambassadors to spread these values through small actions that create a significant impact, while the Ripple Effect spreads positive influence continuously through community-based programs. Through intergenerational mentoring programs, folk tale competitions, traditional art performances, and culture-based skills training, the youth of Sidenreng Rappang are encouraged to apply local values in their daily lives. The results of this community service show that the application of these two approaches can enhance pride in local culture and strengthen the character of Generation Z, making them more resilient in facing the challenges of the times without losing their cultural roots
PENINGKATAN KAPASITAS UMKM MELALUI PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DI KELURAHAN PANGKAJENE, KECAMATAN MARITENGNGAE, KABUPATEN SIDENRENG RAPPANG Ayu, Ari; Sumartan, Sumartan; Putri P, Andi Sri Kumala; Suriadi, Suriadi; Nurwafiyyah, Auliyah; Basri, Jumriah; Nirmasari, Dian; Asrini, Asrini; Putri D, A. Kartini Sari; Heady S, Muhammad G. Try
Jurnal Pepadu Vol 6 No 2 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i2.7569

Abstract

Awareness of the importance of financial literacy among MSME actors demands appropriate interventions in the form of comprehensive education and continuous mentoring. This community service program aimed to enhance the financial management capacity of Micro, Small, and Medium Enterprises (MSMEs) through training and mentoring on basic financial reporting. The program was implemented in Pangkajene Urban Village, Sidenreng Rappang Regency, involving 15 MSME actors from the food, handicraft, and service sectors. The methods included problem identification, basic accounting training, financial recording practice, and intensive individual and group mentoring. The results showed a significant improvement in participants’ understanding of basic accounting concepts and their ability to prepare simple income statements and daily cash records. Furthermore, participants responded positively and demonstrated a strong commitment to implementing consistent financial recordkeeping in their businesses. However, challenges such as consistency in recording and difficulty understanding accounting terms were still present. This activity demonstrates that a practical, mentoring-based approach is effective in strengthening the financial capabilities of MSME actors
Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (SAK EMKM) Dalam Pelaporan Keuangan UMKM Ayu, Ari; Yasmi, Ari Utomo Saputra,
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.9315

Abstract

Peternakan ayam ras petelur XXX merupakan salah satu UMKM di Sidenreng Rappang. Peternakan ini beroperasi sejak tahun 1986 dan tidak pernah melakukan pencatatan atau penyajian laporan keuangan selama beroperasi. Penelitian ini bertujuan untuk menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada peternakan ayam ras petelur XXX di Sidenreng Rappang. Penelitian ini bersifat deskriptif kuantitatif. Metode yang digunakan yaitu metode studi kasus (Case Study) sehingga dilakukan penyidikan secara mendalam terhadap subjek untuk memperoleh fakta- fakta tentang penerapan SAK EMKM dalam penyajian laporan keuangan. Data yang digunakan terdiri atas data primer dan data sekunder. Data primer diperoleh dari hasil observasi dan wawancara, sedangkan data sekunder diperoleh dari studi kepustakaan. Hasil penelitian menyajikan laporan keuangan berdasarkan SAK EMKM. Laporan laba rugi menghasilkan laba sebesar Rp55.587.667,00. Laporan posisi keuangan bagian aset menyajikan total aset yang dimiliki peternakan ayam ras petelur XXX sebesar Rp529.466.167,00 yang terdiri atas aset lancar sebesar Rp58.940.500,00 yang bisa digunakan melunasi utang usaha sebesar Rp8.800.000,00, aset biologis sebesar Rp261.660.000,00 dan aset tetap sebesar Rp208.865.667,00yang bisa dikonversi menjadi kas. Peternakan sebaiknya menggunakan ketiga bukti internal (bukti kas keluar, bukti kas masuk dan faktur penjualan), mengontrol pengeluaran dan pengambilan pribadi, memperhatikan harga telur pada kartu persediaan sebelum menyepakati transaksi penjualan dengan pelanggan.Kata Kunci: Laporan keuangan, SAK EMKM
PENGUATAN NILAI-NILAI LUHUR KEARIFAN LOKAL MASYARAKAT BUGIS MELALUI PENDEKATAN BUTTERFLY EFFECT DAN RIPPLE EFFECT UNTUK PEMBENTUKAN KARAKTER GENERASI Z Sumartan, Sumartan; Kurnia, Fakhruddin; Ayu, Ari; Arnas, Riska; Putri P, Andi Sri Kumala Putri P; Nurwafiyyah, Auliyah; Basri, Jumriah; Heady S, Muhammad G. Try; Daming, Hamdi M.
Jurnal Pepadu Vol 6 No 2 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i2.7528

Abstract

Globalization has had a significant impact on people's lifestyles, including diminishing the younger generation’s appreciation for the noble cultural values of local traditions, such as the Bugis culture in Sidenreng Rappang Regency. This community service program aims to identify and strengthen the noble values of the Bugis local wisdom through the Butterfly Effect and Ripple Effect approaches in shaping the character of Generation Z. Cultural values such as honesty (lempu'), intelligence (amaccang), propriety (assitinajang), resilience (agettengeng), effort (reso), and the principle of shame (siri') serve as the main foundation implemented in culturally-based educational activities. The Butterfly Effect approach involves key individuals as cultural ambassadors to spread these values through small actions that create a significant impact, while the Ripple Effect spreads positive influence continuously through community-based programs. Through intergenerational mentoring programs, folk tale competitions, traditional art performances, and culture-based skills training, the youth of Sidenreng Rappang are encouraged to apply local values in their daily lives. The results of this community service show that the application of these two approaches can enhance pride in local culture and strengthen the character of Generation Z, making them more resilient in facing the challenges of the times without losing their cultural roots
PENINGKATAN KAPASITAS UMKM MELALUI PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DI KELURAHAN PANGKAJENE, KECAMATAN MARITENGNGAE, KABUPATEN SIDENRENG RAPPANG Ayu, Ari; Sumartan, Sumartan; Putri P, Andi Sri Kumala; Suriadi, Suriadi; Nurwafiyyah, Auliyah; Basri, Jumriah; Nirmasari, Dian; Asrini, Asrini; Putri D, A. Kartini Sari; Heady S, Muhammad G. Try
Jurnal Pepadu Vol 6 No 2 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i2.7569

Abstract

Awareness of the importance of financial literacy among MSME actors demands appropriate interventions in the form of comprehensive education and continuous mentoring. This community service program aimed to enhance the financial management capacity of Micro, Small, and Medium Enterprises (MSMEs) through training and mentoring on basic financial reporting. The program was implemented in Pangkajene Urban Village, Sidenreng Rappang Regency, involving 15 MSME actors from the food, handicraft, and service sectors. The methods included problem identification, basic accounting training, financial recording practice, and intensive individual and group mentoring. The results showed a significant improvement in participants’ understanding of basic accounting concepts and their ability to prepare simple income statements and daily cash records. Furthermore, participants responded positively and demonstrated a strong commitment to implementing consistent financial recordkeeping in their businesses. However, challenges such as consistency in recording and difficulty understanding accounting terms were still present. This activity demonstrates that a practical, mentoring-based approach is effective in strengthening the financial capabilities of MSME actors
ANALYSIS OF PERUM BULOG'S FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC Ayu, Ari; Rahman, Usman
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This research aims to analyze the financial performance of Perum BULOG during the 2019-2021 Covid-19 pandemic as measured by analyzing liquidity and profitability ratios. The liquidity ratio is measured by the current ratio and quick ratio, while the profitability ratio is measured by return on assets and return on equity. The data used is the 2019-2021 Perum Bulog annual report or financial report obtained from the official Perum Bulog website. This research uses quantitative descriptive methods. The results of data analysis show that the Liquidity Ratio of Perum Bulog is measured using the current ratio and quick ratio. The current ratio in 2019-2021 was at the level of 111.41%, 120.69% and 118.81% respectively. This current ratio calculation position is far below the industry average of 200%. The quick ratio in 2019-2021 was 43.80%, 43.23% and 66.80% respectively. If the quick ratio calculation is compared with the industry average of 150%, the results are far below the industry average or in poor condition. During the Covid-19 pandemic, Perum Bulog's liquidity ratio was in a bad position when measured using the current ratio and quick ratio. Profitability ratios are measured using Return on Assets (ROA) and Return on Equity (ROE). ROA in 2019-2021 was 4.90%, 3.80% and 1.11% respectively. The ROA calculation position is far below the industry average of 30%. ROE for 2019-2021 is -19.50%, 10.00% and 3.00% respectively. The ROE calculation is below the industry average of 40%. During the Covid-19 pandemic, Perum Bulog's profitability ratio was in the bad category when measured using ROA and ROE.
T THE INFLUENCE OF TRANSPARENCY AND PUBLIC PARTICIPATION ON VILLAGE FUND MANAGEMENT IN VILLAGE GOVERNMENT nuralvia; Kumala Putri P, Andi Sri; Ayu, Ari
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The management of village funds should adhere to principles of transparency and give priority to the interests of the community. Nevertheless, several instances of misappropriation of village money persist in different regions of Indonesia, and the general comprehension of village fund management remains inadequate. The objective of this study is to investigate and assess the impact of transparency and community participation on the management of the Village Fund in the Panca Rijang District. This research methodology employs saturated sampling, selecting a sample of 60 individuals who participated in village meetings. The data were analyzed with the SPSS Statistics 26 software. The findings indicated that transparency had a favorable and substantial impact on the administration of village funds, as evidenced by a computed t value of 2,486 and a significance level of less than 0.05. Community participation has a strong and statistically significant impact on village fund management, as evidenced by a computed t value of 5,931 and a significance level of 0.00, which is below the threshold of 0.05. Transparency and community participation have a statistically significant and favorable impact on village fund management, as indicated by a significance level of 0.03, which is below the threshold of 0.05.
Co-Authors A. Kartini Sari Putri Alfaina, Nurul Amin, Gazali AMRIZAL SALIDA Apriani, Rini Asari, Ananda Sintia Asrini Asrini Aswandi Aswandi, Aswandi Basri, Jumriah Bondo, Bondo Daming, Hamdi M. Heady S, Muhammad G. Try Irmasari - Jumriah Basri, Jumriah Basri Kumala Putri P, Andi Sri Kurnia, Fakhruddin Maryam. R, Maryam. R nuralvia Nurwafiyyah, Auliyah Putri D, A. Kartini Sari Putri P, Andi Sri Kumala Putri P, Andi Sri Kumala Putri P Rahman, Usman Riska Arnas Saputra, Ari Utomo Sitti Rahmawati Sumartan Sumartan Sumartan, Sumartan Suriadi Suriadi Suriadi Wahyudi, Viki Wirdana, Sri Yasmi Nurdin