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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Didaktik : Jurnal Ilmiah PGSD STKIP Subang Behavioral Accounting Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Seminar Nasional Pengabdian Kepada Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Training and Community Service Adpertisi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Bata Ilyas Journal of Accounting Indo-Fintech Intellectuals: Journal of Economics and Business (JIMBE) Journal of Social Science and Business Studies Journal of Economics, Bussiness and Management Issues Mammiri: Jurnal Pengabdian Masyarakat International Journal of Education Management and Religion Journal of Economics and Management Technologies Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Jurnal Pengabdian Inovasi Sosial Ekonomi
Zaimar, Fina Ruzika
Fakultas Ekonomi Dan Bisnis, Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Perbandingan Target dan Realisasi Penerimaan Pajak Penghasilan Orang Pribadi di KPP Pratama Makassar Barat Selama Periode 2019-2023 Wiwin Riski Windarsari; Adriansyah, Adriansyah; Ridha, Achmad; Zaimar, Fina Ruzika; Haruna, Hasisa
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.624

Abstract

This study examines the comparison between tax revenue targets and the realization of individual income tax receipts at KPP Pratama Makassar Barat from 2019 to 2023. It also identifies the factors contributing to discrepancies between targets and actual revenue and proposes policies to improve taxpayer compliance. A descriptive quantitative approach is used with secondary data obtained from KPP Pratama Makassar Barat's official reports. The data includes tax revenue targets, actual individual income tax collections, and taxpayer compliance levels. Data collection is conducted through document analysis, while comparative and trend analysis are applied to identify gaps and patterns over the study period. The findings show fluctuations in tax revenue achievement. In 2019 and 2020, realization exceeded 140% of the target, reflecting high compliance. However, in 2021, revenue dropped to 70.95% due to the COVID-19 pandemic. By 2022 and 2023, realization improved to 95.71% and 103.02%, indicating economic recovery and enhanced compliance measures. Discrepancies in tax revenue targets and realization are influenced by macroeconomic conditions, compliance levels, and policy effectiveness. To enhance compliance, tax education, stricter supervision, incentives, and better reporting systems are recommended. These measures can ensure sustainable revenue growth and improved taxpayer compliance.
TINJAUAN PELAPORAN SPT TAHUNAN DAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA MAKASSAR BARAT Adriansyah, Adriansyah; Zaimar, Fina Ruzika; Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Hidayatullah, Andi Muh. Syukur
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 2 (2025): Jurnal Pabean Volume 7 No 2, Juli 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i2.657

Abstract

Penelitian ini bertujuan untuk menganalisis realisasi pelaporan SPT Tahunan Orang Pribadi tepat waktu dan realisasi penerimaan Pajak Penghasilan Orang Pribadi di KPP Pratama Makassar Barat pada periode 2019-2023. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Data penelitian diperoleh melalui teknik dokumentasi yang mencakup jumlah SPT Tahunan Orang Pribadi yang dilaporkan tepat waktu serta realisasi penerimaan Pajak Penghasilan Orang Pribadi selama lima tahun terakhir. Hasil penelitian menunjukkan bahwa realisasi pelaporan SPT Tahunan Orang Pribadi tepat waktu mengalami fluktuasi. Peningkatan signifikan terjadi pada tahun 2021 dengan pertumbuhan sebesar 43,54%, namun terjadi penurunan sebesar 12,39% pada tahun 2023 dibandingkan tahun sebelumnya. Hal ini mencerminkan adanya tantangan dalam meningkatkan kepatuhan wajib pajak orang pribadi. Sementara itu, realisasi penerimaan Pajak Penghasilan Orang Pribadi juga menunjukkan tren yang fluktuatif. Peningkatan tertinggi terjadi pada tahun 2020 dengan pertumbuhan sebesar 14,91%, namun penerimaan menurun tajam pada tahun 2021 dan 2022 akibat dampak pandemi COVID-19 terhadap aktivitas ekonomi individu. Pada tahun 2023, terdapat sedikit peningkatan sebesar 1,25%, meskipun jumlah penerimaan masih belum kembali ke tingkat sebelum pandemi. Hasil penelitian ini menunjukkan perlunya upaya peningkatan kepatuhan wajib pajak orang pribadi dan penguatan kebijakan fiskal untuk mendorong optimalisasi penerimaan Pajak Penghasilan Orang Pribadi.
Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Job Order Costing Pada UMKM Sablon Baju Azis, Fajriani; Adriansyah, Adriansyah; Ruzika, Fina
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 1 (2025): Jurnal Pabean Volume 7 No 1, Januari 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i1.637

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan biaya produksi pada UMKM sablon pakaian menggunakan metode Job Order Costing. Metode ini diterapkan untuk menghitung biaya yang mencakup bahan baku, tenaga kerja langsung, dan overhead pabrik yang dikeluarkan pada setiap pesanan produksi. Penelitian ini menggunakan data dari laporan keuangan dan catatan produksi perusahaan selama periode tertentu. Hasil penelitian menunjukkan bahwa dengan menerapkan metode Job Order Costing, UMKM dapat menghitung biaya produksi secara lebih tepat per pesanan, yang berdampak pada kemampuan perusahaan untuk menentukan harga jual yang kompetitif dan akurat. Selain itu, analisis ini juga mengidentifikasi biaya yang perlu dikendalikan untuk meningkatkan efisiensi, yang dapat berkontribusi pada peningkatan profitabilitas perusahaan. Secara keseluruhan, penerapan metode ini memberikan transparansi dalam pengelolaan biaya dan membantu UMKM dalam membuat keputusan harga yang lebih baik.
Determinan Keputusan Pembelian Konsumen pada Produk Usaha Mikro Melalui Pendekatan Theory of Planned Behavior Achmad Ridha; Fina Ruzika Zaimar; Wiwin Riski Windarsari; Hasisa Haruna; Adriansyah
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 6 (2025)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i6.483

Abstract

This study aims to analyze the factors that influence consumer purchasing decisions on micro-business products using the Theory of Planned Behavior (TPB) approach. The background of this study is based on the importance of understanding consumer behavior in the context of micro-businesses that play a significant role in the national economy, but still face challenges in identifying determinants of purchasing decisions scientifically. This study uses a quantitative approach with a survey technique by distributing questionnaires to 100 respondents who are consumers of micro-business products in Makassar City. Data were analyzed using multiple linear regression methods with the help of the SPSS version 29 program. The results showed that two of the three main TPB variables, namely attitudes and subjective norms, had a positive and significant effect on purchasing decisions, while perceived behavioral control did not have a significant effect. This finding supports Ajzen's theory (1991) and strengthens previous findings, especially that positive consumer attitudes and social support from the surrounding environment are the main determining factors in purchasing decisions. On the other hand, the insignificance of perceived behavioral control indicates that the aspect of ease or ability to buy is not always the main consideration, especially when the product is easily accessible. The conclusion of this study is that TPB is relevant to understand consumer behavior in the context of micro-enterprises, and can be a strategic basis for designing a marketing approach that is oriented towards consumer attitudes and social norms.
Pelatihan Fundamental Akuntansi : Langkah Awal Mengelola Keuangan dalam Bisnis Yusuf, Yulia Yunita; Zaimar, Fina Ruzika; Adriansyah, Adriansyah; Ridha, Achmad; Haruna, Hasisa
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 5 No. 1 (2025): Februari 2025
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v5i1.643

Abstract

Abstract:  This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs). This training emphasizes understanding the fundamentals of accounting as a foundation in managing business finances. The method of implementing the activity is carried out through interactive lectures, simple transaction recording simulations, and group discussions. The results of the activity show an increase in participants' understanding of the importance of financial recording and basic skills in preparing simple financial reports. It is hoped that this activity will be the first step for MSMEs to manage their business finances in a more orderly and structured manner.  
Studi Akuntabilitas Laporan Dana Kampanye Dalam Perspektif Hermeneutik Gadamerian Andi Muh Syukur Hidayatullah; Anisatun Humayrah Rais; Fina Ruzika Zaimar; Fradionesius Kristianto; Putri Safira, Selma
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.357

Abstract

Praktik ekonomi setiap partai politik pada kontenstasi pemilu tergambar melalui besaran dana kampanye yang dikelola sehubungan dengan keikutsertaannya pada pemilihan umum 2024. Setiap Partai Politik kemudian memiliki kewajiban untuk dilakukan proses audit oleh Kantor Akuntan Publik dan diterbitkannya Laporan Dana Kampanye untuk memastikan setiap Partai Politik mengelola dana kampanyenya secara transaparan dan bertanggungjawab. Penilitian ini bertujuan untuk menginterpretasi akuntabilitas dari Partai Politik melalui Laporan Pendaan Kampanye pada pelaksanaan Pemilihan Umum 2024. Penilitian dilakukan dengan pendekatan kualitatif menggunakan analisis hermeneutika Gadamerian dan jenis data menggunakan data sekunder yang bersumber dari Laporan Penerimaan dan Pengeluaran Dana Kampanye (LPPDK) serta Laporan Asurans Independen dari Kantor Akuntan Publik (KAP). Hasil penelitian memperlihatkan bahwa mayoritas pendanaan kampanye oleh partai politik masih bersumber  dari sumbangan calon anggota legislatif, sementara dari aspek pengeluaran terbesar dilakukan untuk membiayai jasa kampanye. Hasil Audit menunjukkan bahwa masih ditemukan ketidakterbukaan informasi oleh partai politik dan mengelola dana kampanyenya. Berdasarkan hasil penelitian, perlu untuk setiap stakeholder melakukan peningkatan kualitas pelaksanaan dan pengawasan dalam keterbukaan pada pengelolaan dana kampanye sebagai bentuk transparansi dan akuntabilitas Partai Politik kepada masyarakat pada setiap pelaksanaan Pemilihan Umum.   The economic practices of each political party in election contention are reflected in the amount of campaign funds managed in relation to their participation in the 2024 general election. Each political party then has an obligation to carry out an audit process by a public accounting firm and issue a campaign finance report to ensure that each political party manages its campaign funds. transparently and responsibly. This research aims to interpret the accountability of Political Parties through Campaign Funding Reports in the 2024 General Election. The research was carried out using a qualitative approach using Gadamerian hermeneutic analysis and the type of data using secondary data sourced from the Campaign Fund Receipt and Expenditure Report (LPPDK) and the Independent Assurance Report from the Public Accounting Firm (KAP). The results show that the majority of campaign funding by political parties still comes from donations from legislative candidates, while the largest expenditure is made to finance campaign services. Audit results show that there is still a lack of disclosure of information by political parties and managing their campaign funds. Based on the research results, it is necessary for each stakeholder to improve the quality of implementation and supervision in openness in the management of campaign funds as a form of transparency and accountability of Political Parties to the public at every General Election.
Dinamika Resistensi dan Adopsi QRIS pada UMKM Makassar: Analisis Kualitatif dengan Pendekatan Teori Nudge Zaimar, Fina Ruzika; Adriansyah, Adriansyah; Haruna, Hasisa; Windarsari, Wiwin Riski; Ridha, Achmad
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.508

Abstract

This study aims to explore the dynamics of resistance and adoption of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in Makassar City using a qualitative approach and the Nudge Theory framework. This study focuses on an in-depth understanding of the factors that encourage and hinder QRIS adoption, by exploring the perspectives of both user and non-user businesses. Data were obtained through in-depth interviews with 10 MSMEs in the culinary sector and analyzed using thematic analysis methods. The results show that the decision to adopt QRIS is influenced by factors such as ease of access (simplification), social influence (social norm), default option settings(default option), information visibility (salience), the way of conveying information (framing), and providing feedback (feedback). Conversely, resistance to QRIS is driven by limited digital literacy, a lack of understanding of the benefits, and concerns about the risks of digital transactions. This finding confirms the relevance of Nudge Theory in explaining MSME decision-making behavior. This research contributes to the development of behavior-based strategies to promote digital financial inclusion in the MSME sector. Keywords: QRIS, MSMEs, Nudge Theory, Technology Resistance, Digital Financial Inclusion
Environmental Literacy and Green Accounting in MSMEs Dunakhir, Samirah; Hanisyahputra, Farhan Dwinanda; Dahlan, Lukman; Zaimar , Fina Ruzika
Journal of Social Science and Business Studies Vol. 3 No. 3 (2025): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v3i3.181

Abstract

This study aims to analyze the relationship between environmental literacy and the application of green accounting principles in Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative approach and survey method, 400 MSME owners/managers were selected. Purposive sampling was used to select businesses that had been operating for at least three years and had a prior awareness of environmental issues. Data analysis was performed using linear regression and correlation tests using SPSS 25 software. The results indicate that environmental literacy has a positive and significant effect on the implementation of green accounting. This finding confirms that environmental literacy is a strategic, knowledge-based resource consistent with the Resource-Based View (RBV) perspective, thus providing a competitive advantage for MSMEs in the transition to a green economy. This study provides theoretical contributions by expanding the application of RBV to sustainability accounting, as well as practical contributions for MSMEs and policymakers in designing environmental literacy improvement programs to accelerate the adoption of green accounting.
Analysis of Accounting Information Systems in Javanese Kluwak Sweet Soy Sauce MSME Adriansyah, Adriansyah; Zaimar, Fina Ruzika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21474

Abstract

This study aims to analyze the application of the accounting information system cycle in the Kecap Manis Kluwak Jawa. The method used is a qualitative method with data collection techniques, namely interviews, observations and documentation. Through the results of the interview, it was identified that the owner of Kecap Manis Kluwak Jawa MSMEs still uses traditional methods in recording and reporting financial reports. This can result in errors in data and information management, as well as hinder business growth. This study underlines the importance of applying good accounting theories in MSME financial management, such as the double-entry system, which is the basis for business actors to record transactions accurately and transparently. Therefore, it is recommended to implement the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) as a policy that must be followed by MSMEs. This policy aims to increase the transparency and accountability of financial statements, so that it can increase the trust of investors and creditors. Therefore, this study contributes to the understanding of how accounting information systems can be applied effectively in MSMEs in Kecap Manis Kluwak Jawa Keywords: Accounting Information System Cycle; SAK EMKM; MSMEs
Factors Affecting Auditor Performance and Competence : A Systematic Literature Review Matakupan, Suryana Salomi; Zaimar, Fina Ruzika; Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Hidayatullah, Andi Muh Syukur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21481

Abstract

A Systematic Literature Review (SLR) was conducted to explore the relationship between auditor performance, competency, and audit quality. Of the 86 articles reviewed, the PRISMA flowchart was used to select those relevant and related to the research objectives. Twenty-seven articles discussed auditor performance, auditor capability, and audit quality. Despite extensive research on each of these aspects, gaps remain in understanding how they interact and impact overall audit practice. Factors impacting auditor performance are divided into three categories: internal factors, organizational factors, and environmental factors. Education and training, experience and exposure, and professional development are various factors that impact auditor capability. This performance and competency directly and indirectly impact audit quality. These findings are expected to offer valuable insights for audit practitioners, regulators, and academics, contributing to the improvement of audit practice and strengthening public trust in the audit profession. The importance of a holistic approach to auditor professional development, taking into account workload, competency development, and various other factors, is a key focus. Furthermore, time management and personal emotions also significantly impact auditor performance and capabilities, ultimately affecting audit quality. Keywords:Auditor; Auditor Performance; Auditor Competence; Audit Quality; Systematic Literature Review
Co-Authors Achmad Ridha Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Ahmad Ahmad Ahmad Akil Ahmad Rifaldi S Allo Saputra Andi Faisal Andi Muh Syukur Hidayatullah Andi Rahmatullah Mangga Andi Rahmatullah Mangga Andi Ratu Zaqhila Anisatun Humayrah Rais Anisatun Humayrah Rais Anisatun Humayrah Rais Ardiansyah Ardiansyah Arifin, Rezky Awaliah Ramadhana Azis, Fajriani Dahlan, Lukman Darmi Patulak deswita nuraidha s Dunakhir, Samirah Farhan Dwinanda Hanisyahputra Fildzah Nur Aini R Fradionesius Kristianto harun al rasyid Hasisa Haruna Hasisa Haruna Hasman , Hasman haspina Hidayatullah, Andi Muh Syukur Hidayatullah, Andi Muh. Syukur Jilan Fadhillah Junaedi, Alifia Salzabila Kamlia, Kamlia Kartika Septiary Pratiwi Musa Keisya Nur Ramadhani Keisya Putri Salsabila Lolita Faraknimela M. Indra Irwan Mangga, Andi Rahmatullah Matakupan, Suryana Salomi Maylani Putri. B, Yuyun Melanie Tumanan Muh. Khairil Amri Muh. Nurfaiz Alfarisi Mukhammad Idrus Najwa Adilla Taira Eko Nisrina, Ulfah Laila Nur Alim Bahri Nurafni Oktaviyah Nurazizah Rahmi R Nurlina Nurlina Nurul Fitriah Herpan Putri Ainun Nur Putri Selvina Rafli, Muh. Rahma Fatimah Malik Ratuliu Riswandi, Muh. Selma Putri Safira Siti Diva Syarifah Lukman Siti Nur Reskiyawati Said St. Nabila Ramadhani S Suharti Sirajuddin Windarsari, Wiwin Riski Wiwin Riski Windasari Wiwin Riski Windasari Yulia Yunita Yusuf Yulia Yunita Yusuf Yusuf, Yulia Yunita