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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Journal of Economic, Public, and Accounting (JEPA) International Journal of Environmental, Sustainability, and Social Science Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Transformasi: Journal of Economics and Business Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) E-Jurnal Akuntansi

Parwati, Ni Made Suwitri

Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tadulako, Palu, Indonesia

Author-ID : 877685

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences

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PENGARUH EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Luwuk) Delviana, Delviana; Tampang, Tampang; Mustamin, Mustamin; Halwi, Muhammad Darma; Masruddin, Masruddin; Din, Muhammad; Parwati, Ni Made Suwitri
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

This study aims to examine and analyze the effect of tax extensification and intensification on personal income tax. The sample in this study is 36 tax authorities who work at Primary Tax Office of Luwuk. The method used to determine the number of samples is the purposive sampling. The research method is survey research. Data analysis technique uses descriptive analysis and multiple linear regression. The results of the study show that extensification has no positive effect on personal income tax, while tax intensification has positive effect on personal income tax.

Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control Jurana Nurdin; Muhammad Ikbal Abdullah; Nina Yusnita Yamin; Rahayu Indriasari; Masruddin Karim; Muhammad Din; Ni Made Suwitri Parwati; Nurlaela Mapparessa
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.04

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society.

PRAKTIK AKUNTANSI UMKM DALAM MENINGKATKAN AKSES PEMBIAYAAN DARI PEMERINTAH Ni Made Suwitri Parwati; Jurana Jurana
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.415 KB)

Kami menemukan bahwa artikel yang berjudul “Praktik Akuntansi UMKM dalam Meningkatkan Akses Pembiayaan dari Pemerintah” telah: (1) dipresentasikan pada prosiding yang memiliki ISBN, yaitu pada “ASIAN Academic Society International Conference Proceeding” 2016 tanpa sepengetahuan editor Jurnal Akuntansi Multiparadigma dan pemberitahuan penulis, (2) dipresentasikan pada Sarasehan Akuntansi Multiparadigma (SAM) JAMAL 2017. Oleh karena itu, kami mencabut artikel tersebut dari Jurnal Akuntansi Multiparadigma Volume 9 Nomor 1 April 2018, yang telah terpublikasi, secara terbuka.

GOING CONCERN PADA INDUSTRI KAPUK DI KABUPATEN DONGGALA SULAWESI TENGAH Chalarce Totanan; Santika; M. Iqbal Bakry; Masruddin; Ni Made Suwitri Parwati; Jurana
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v4i2.1570

Penelitian ini bertujuan untuk menemukan dan menjelaskan faktor-faktor apa saja yang membuat industri kapuk di Kabupaten Donggala dapat going concern hingga kini. Metode penelitian menggunakan deskriptif kualitatif dengan SWOT sederhana. Data diperoleh melalui wawancara dan pengamatan langsung di lapangan. Informan dipilih secara purposive dari pengrajin kapuk, pedagang keliling, toko penampung, dan konsumen pemakai produk yang dihasilkan industri kapuk. Hasil penelitian menunjukkan bahwa faktor-faktor going concern pada industri kapuk didukung oleh faktor-faktor produksi, faktor produktivitas dan inovasi produk, faktor strategi pemasaran dengan ekspansi pasar ke berbagai wilayah di Sulawesi Tengah dan keluar pulau sulawesi, faktor pemanfaatan limbah biji kapuk sebagai produk sampingan.

PKM Pemanfaatan Sekam Padi Sebagai Alternatif Campuran Material Dinding Ringan Untuk Mendukung Hunian Tahan Gempa di Kota Palu I Gede Tunas; Asrafil Asrafil; Ni Made Suwitri Parwati
Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 3 (2021)
Publisher : Universitas Mataram

The involvement and empowerment of communities affected by the September 28, 2018 Palu Earthquake in their home areas is an opportunity that can be taken to contribute to residential reconstruction. Currently, the rehabilitation and construction of housing requires a lot of materials that support earthquake-resistant buildings, one of which is construction materials for the walls of houses or dwellings that have light weights such as light bricks, which are mostly supplied from outside the Central Sulawesi area. For this purpose, this paper presents the results of the implementation of the Community Partnership Program (PKM) in disaster-affected communities by utilizing rice husks as light brick materials. Implementation of the program begins with socialization to prospective participants and continues with the work and testing of light brick samples, training to make lightweight bricks, monitoring and evaluation. The test results show that light brick made of a mixture of cement, husk and sand (Type II) with a volume ratio of 1:1.5:4.5 still meets the requirements as a house wall material and it is included in Quality Level III (SNI 03-0349-1989) for the use of unprotected non-structural walls, may be exposed to rain and heat with an average compressive strength of 35 kg/cm2. This type II brick is then recommended as a wall material, where this type provides a weight reduction of 54.85% from the weight of conventional bricks. A review of the results of program implementation shows that the affected communities represented by 50 respondents gave a fairly good perception of the acceptance of light bricks as wall material with a score of 3.70 of 5. Evaluation of the program showed that 80% of all respondents stated that they were skilled at making light bricks. and they will develop these material to support the reconstruction of housing in Palu

PENGARUH SET KESEMPATAN INVESTASI TERHADAP HUBUNGAN ANTARA ASIMETRI INFORMASI DAN TINGKAT MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ni Made Suwitri Parwati; Arya Pribadi
Jurnal Akuntansi Bisnis Vol 6, No 2 (2013): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aims to find out (a) the influence of information asymmetry on the management level directly profit (b) Influence the investment opportunity set the proxy as the opportunity to grow towards the relationship between asymmetric information and the level of earnings management. The Data used in this study is secondary data in the form of annual financial reports as well as other data related to the research. Withdrawal methods are purposive samples sampling total sample, with as many as 27 firms with a three-year research period (2008-2010). Methods of analysis used in this study is a Simple linear regression and Moderating Regression Analysis (MRA). Results of the study are (1) effect significantly or the existence of a positive relationship between Earnings Management and Information Asymmetry, (2) the investment Opportunity Set is not moderating variables (no effect) to the relationship between Earnings Management and Information Asymmetry.Keyword : Investment Opportunity Set, the asymmetry of information and the level of Earnings Management

The Meaning of Fairness in Government Financial Statements: A Phenomenology Study Ridwan Ridwan; Rahayu Indriasari; Arung Gihna Mayapada; Novita Muliyani Djalil; Jurana Jurana; Ni Made Suwitri Parwati
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective– This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology– The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public. Results – The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the action’s results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.

Analisis Kendala Budidaya Ikan Nila Dengan Metode Bioflok Di desa Karawana Kec. Dolo Kab. Sigi Nova Nova; Ni Made Suwitri Parwati; Fera Fera
Transformasi: Journal of Economics and Business Management Vol. 2 No. 1 (2023): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v2i1.525

Efforts to increase income, provide employment, contribute to the availability of animal protein and increase production activities are part of food security in the aquaculture sector. Based on data reported from the DGT KKP Statistics, (2021) aquaculture can increase production activities, where in 2020 the third quarter of fish farming production reached 11.5 million tons and increased to 12.25 million tons in 2021 in the third quarter. Alternative techniques that can be done as an effort to increase fish farming production results are optimizing the use of biofloc system technology (Pramono et al., 2018; Faridah et al., 2019 and Permana et al., 2021). This biofloc system is a union of living organic substances into the form of blobs, where this biofloc is composed of the word bio which means life while floc means blob. For example, in tilapia farming, to increase production results so that they can ... Meeting market demand can implement a biofloc system. Tilapia is classified as a type of freshwater fish that is in great demand in the market. The advantages of implementing a biofloc system in tilapia farming are environmentally friendly so that it is easy to carry out advanced cultivation, there is efficiency in water utilization, short maintenance period, and maximizing stocking density. In addition to the advantages, there are also obstacles faced, fish farming with a biofloc system such as lack of understanding of fish farming with the biofloc method, directly providing feed without paying attention and lack of water quality control. Furthermore, the research conducted implemented the observational descriptive method.

The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance PARWATI, Ni Made Suwitri; TOTANAN, Chalarce; MILE, Yuldi; YAMIN, Nina Yusnita; INDRIASARI, Rahayu; PAKAWARU, Muhammad Ilham; JURANA, Jurana
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i1.1075

Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply.

The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective INDRIASARI, Rahayu; BAKRY, Moh Iqbal; MAPPARESSA, Nurlaela; PARWATI, Ni Made Suwitri; JURANA, Jurana; DHARMA, Dewa Made Adi
Journal of Tourism Economics and Policy Vol. 3 No. 4 (2023): Journal of Tourism Economics and Policy (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i4.896

This research aims to understand and interpret the meaning of "Determining Boarding House Rates from the owner's perspective during the COVID-19 pandemic among boarding house entrepreneurs in Central Sulawesi. This research uses the Interpretive Paradigm of the Transcendental Phenomenological Approach. Interviews, Observations, and Documentation were used to collect research data. This is important to reveal the shift in the meaning of determining tariffs in situations that make it difficult for owners to adopt boarding house income tariff policies. The results of this research indicate that for boarding house owners, the costs incurred in owning a boarding house are routine costs at all times. Therefore, for them, the meaning of determining the boarding fee is a manifestation of gratitude for the excellent fortune given by God Almighty. The determination of these rates manifests the boarding house owner's struggle in facing the COVID-19 pandemic. Apart from that, determining the tariff is also interpreted as a form of brotherly feeling of helping each other. This then forms a rationality of thought for boarding house entrepreneurs who use this feeling of joy and happiness as a trigger for determining boarding house rates and providing reductions in tariff determination.

Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Alim, Saskia S Amin, Nurul Fitria Rahmadany Amirah Aprilia, Kadek Ayu Rita Arung Gihna Mayapada Arya Pribadi Asrafil Asrafil BAKRY, M.Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal Balgis Balgis Delviana, Delviana DHARMA, Dewa Made Adi Djalil, Novita Muliyani Febryana, Annisa Nabila Fera Fera Furqan, Andi Chairil Halwi, Muhammad Darma I Gede Tunas I Putu Edi Darmawan Indah, Ni Luh Dian Sundari INDRIASAR, Rahayu Jamaluddin Jamaluddin Kusuma, I Made Ari Latifah Sukmawati Yuniar Liato, Della Fitriany M. Iqbal Bakry Mapparessa, Nurlaela MAPPARESSA, Nurlela Masruddin Mile, Yuldi Miswati, Miswati Muhammad Din Muhammad Ridwan Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Nova Nova Novita Muliyani Djalil Novita Wulandari NUR, MUFLIHA Nurdin, Jurana Nurlaela Mapparessa PAKAWARU, Muhammad Ilham Prayoga, Wahyu Imam Puspita, Desi Ayu Rahayu Indriasari Rahmatia, Adilla Ridwan , Ridwan Ridwan Ridwan, Ridwan Rudy Usman Salsabila Sangadji, Mia Lestari Santika Suci, Indah Tampang, Tampang Tandju, Firmansyah Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Yulfani, Yulfani

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