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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) 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) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science JCA (Jurnal Cendekia Akuntansi) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi International Journal Of Economics Social And Technology 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 Journal of Economics and Management Scienties IIJSE Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Jurnal Ekonomi, Manajemen, Akuntansi
Parwati, Ni Made Suwitri
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tadulako, Palu, Indonesia
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21025

Abstract

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 actions 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.
Revealing the Accountability of Tadulako University as a Step to Realizing Sustainable Development Goals JURANA, Jurana; BAKRY, Mohammad Iqbal; INDRIASAR, Rahayu; PARWATI, Ni Made Suwitri; MAPPARESSA, Nurlela; RIDWAN, Muhammad
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.897

Abstract

This research aims to reveal the accountability of Tadulako University's 'tadulako-ness'. This research was conducted to reveal the accountability of the Tadulako University higher education institution for its various Tadulako activities in various fields related to achieving the goals and targets of the Sustainable Development Goals (SDGs). This is important to reveal the accountability of Tadulako University as the highest and largest educational institution in Central Sulawesi. Tadulako University's involvement during this pandemic is important to know considering that the philosophy of the name 'tadulako' used contains an important and deep meaning, namely the foundation of origin or leadership so that Tadulako University's involvement in carrying out its functions and activities is certainly very necessary. This research supports and is in line with the 17 Goals and 169 targets of the Sustainable Development Goals (SDGs). This is because the initial findings of this research are in the form of Tadulako University's concept of 'keadulakoan' accountability which is the basis and value as a reference for carrying out its accountability and aligning it with the vision and mission of Tadulako University as a form of implementing sustainable development goals. This research uses a descriptive approach. Data collection is carried out by collecting various data available in various existing reporting forms. The data was then analyzed in the context of the ketadulakoan philosophy. The results of the research show that disclosures regarding the character of ketadulakaon have not been fully revealed.
THE EFFECT OF FINANCIAL LITERACY, HUMAN RESOURCE COMPETENCE, AND E-COMMERCE IMPLEMENTATION ON THE FINANCIAL PERFORMANCE OF PALU CITY MSMES Miswati, Miswati; Jurana, Jurana; Parwati, Ni Made Suwitri; Darmawan, I Putu Edi
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.52718

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the national economy, but in reality, they still face various problems, especially in efforts to improve their financial performance. This study was conducted to analyze the impact of financial management knowledge, workforce skills, and the use of e-commerce systems on the financial performance of MSMEs in Palu City. This study used a quantitative method with primary data sources collected through questionnaires distributed to 150 MSMEs. The sampling technique used purposive sampling, with the requirement that MSMEs have been operating for at least one year and have implemented e-commerce in their business operations. Data management included validity and reliability testing, descriptive data analysis, classical assumption analysis, multiple linear regression analysis, and hypothesis testing. The results showed that financial literacy, human resource competency, and e-commerce implementation have a positive and significant effect on the financial performance of MSMEs in Palu City. These findings indicate that strengthening these three aspects plays a crucial role in improving financial performance while supporting the sustainability of MSME businesses.
The Role of Political Connections in Moderating the Relationship of Profit Management and Company Values (Study on State Owned Enterprises) PAKAWARU, Muhammad Ilham; RIDWAN, Ridwan; BAKRY, M.Iqbal; MULIATI, Muliati; PARWATI, Ni Made Suwitri
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.599

Abstract

This study examines the role of political correction in moderating the relationship between earnings management and firm value during the Joko Widodo and Jusuf Kalla administrations in the 2015-2019 period. Political connections are measured by the activeness of meetings attended by the Board of Commissioners (main commissioners, commissioners and independent commissioners) who are politically connected. Earnings management uses discretionary accruals while firm value uses the Tobins Q proxy. There are 18 state-owned companies (BUMN) that are sampled in the study with 5 years of observation. By using warpPLS7.0, the results show that earnings management reduces firm value and political connections positively moderate the relationship between earnings management and firm value
Ethnography Study: The Power of Agent in Determining the Cost of Production from Indonesia Heritage Product RIDWAN, Ridwan; INDRIASARI, Rahayu; JAMALUDDIN, Jamaluddin; TOTANAN, Chalarce; PARWATI, Ni Made Suwitri
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.643

Abstract

Currently, business development in Indonesia is very fast after the COVID-19 pandemic. The pandemic and recession have many experiences. A person with a business must improve the efficiency and effectiveness of his business production process to be competitive. Business competition not only requires business owners to produce goods but also how producers are right in calculating the cost of production of the goods they produce. When business owners know how much they spend to produce their products, they will be easier to manage and decide how much the product's price is and the profit from every product. The concept of cost is one line with efficiency practice. That means cost efficiency may give the entities more opportunity to up their profit. This study aims to find the practice of determining the Cost of Production of Donggala buya sabbe as a local heritage by home industries in Central Sulawesi. The research method uses an ethnographic approach with an interpretive paradigm. The study found that determining the cost of production on buya sabbe woven fabrics by weavers was based on three theme dimensions: customer custom tastes, expertise factors, and role division. Of these three dimensions, in the ethnographic record, one defining the value of the cost of production is the power of collectors as agents and the motive of the weavers to continue working not because they want to preserve heritage culture but because of economic motives.
THE EFFECT OF FINANCIAL LITERACY AND THE USE OF CORETAX ON PERCEPTIONS OF TAX COMPLIANCE (A STUDY OF SME TAXPAYERS IN SIGI REGENCY) Anatasya, Anatasya; Parwati, Ni Made Suwitri; Kahar, Abdul; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53305

Abstract

Tax compliance in the Small and Medium Enterprises (SME) sector presents a unique challenge in the era of tax digitalization in Indonesia. This study examines whether financial literacy and Coretax usage influence perceptions of tax compliance among culinary SMEs in Dolo District, Sigi Regency. Using a quantitative approach with multiple linear regression analysis, the research discovered that financial literacy takes a significant role in shaping positive perceptions of tax compliance. Similarly, Coretax usage has been shown to contribute to increased perceptions of compliance. However, these two factors only describe a small portion of the variation in tax compliance, indicating the presence of other external factors that need to be considered in further studies. The outcomes of this research are relevant for tax authorities in designing strategies to improve compliance by strengthening financial literacy capacity and optimizing digital tax systems, especially in regions with diverse geographic and economic characteristics. Kata kunci: Coretax, Tax Digitalization, Tax Compliance, Financial Literacy, SMEs
Utilization E-Commerce and Tax Understanding of MSME Taxpayer Compliance in Palu City Imelda, Imelda; Totanan, Chalarce; Parwati, Ni Made Suwitri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9339

Abstract

The development of digital technology has encouraged MSMEs to shift toward e-commerce based marketing to enhance business effectiveness and expand market reach. This transformation also affects potential tax revenues, prompting the government to revise the MSME taxation mechanism through the implementation of a 0.5% Final Income Tax rate. However, tax compliance among MSMEs remains low, largely due to limited tax literacy and understanding. This study aims to analyze the influence of e-commerce utilization and tax understanding on the tax compliance of MSMEs in Palu City. The research involved 344 respondents and employed multiple linear regression analysis. The results indicate that e-commerce utilization has no effect on tax compliance, whereas tax understanding has a positive and significant influence. Theoretically, these findings reinforce that tax understanding is a dominant factor in shaping compliance behavior. Practically, the results highlight the need to improve tax literacy and strengthen the integration of taxation systems with e-commerce platforms to enhance MSME tax compliance in the digital era.
DETERMINATION OF MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX ACCESS, TAX UNDERSTANDING AND TAX RATES IN TOLITOLI REGENCY Febria, Lisa; Pakawaru, Muhammad Ilham; Parwati, Ni Made Suwitri; Djuri, Phatra Anggana
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53790

Abstract

Abstract Tax compliance is a crucial factor in maximizing national investment, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector, which significantly contributes to regional economic growth. Although the number of MSMEs continues to increase, the amount of tax paid by business actors does not show consistent growth. This situation indicates that certain factors influence MSME taxes that require empirical research. The purpose of this study is to analyze the factors that influence MSME taxpayer compliance in terms of tax access, tax understanding, and tax rates in Baolan District, Tolitoli Regency. Because the number of MSMEs has not yet reached the ideal tax rate, empirical research is needed at the sub-district level. This study used a quantitative approach with 201 MSME respondents who are required to have a Taxpayer Identification Number (NPWP). Data analysis was conducted using multiple linear regression with SPSS version 27. The results showed that although tax rates did not significantly influence tax compliance, tax access and tax understanding had a positive and significant effect. The implications of this study indicate that improving tax access and tax understanding for MSMEs is important for improving tax compliance. Therefore, the government and tax authorities are expected to increase tax awareness, expand access to tax services, and provide ongoing tax education to MSMEs.  Keywords: Taxpayer Compliance, Tax Access, Tax Understanding, Tax Rates
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATING THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FIRM VALUE IN INDUSTRIAL COMPANIES Rifqi, Muh.; Bakry, Mohammad Iqbal; Parwati, Ni Made Suwitri; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53810

Abstract

Abstrak This study aims to analyze the influence of profitability, liquidity, and leverage on company value and to test the role of Corporate Social Responsibility (CSR) as a moderating variable. The research subjects were industrial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach with secondary data obtained from financial statements, annual reports, and corporate sustainability reports. The sampling technique employed a purposive sampling method, resulting in 17 companies with a total of 68 observations. Data analysis was performed using Partial Least Square-based Structural Equation Modeling with the assistance of WarpPLS 8.0 software. The results showed that profitability, liquidity, and leverage had a positive and significant effect on financial performance. Meanwhile, Corporate Social Responsibility was unable to moderate the relationship between profitability, liquidity, and leverage on financial performance. The findings of this study indicate that the financial performance of industrial sector companies is more influenced by internal financial performance factors than by the level of corporate social responsibility disclosure. Keywords: profitability, liquidity, leverage, corporate social responsibility, financial performance.
Potential, Effectiveness, And Contribution Of Food And Beverage Tax Revenue In Increasing Local Revenue (PAD): An Empirical Study In Palu City 2019-2024 Siti Fatimah; Selmita Paranoan; Chalarce Totanan; Ni Made Suwitri Parwati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9727

Abstract

This study aims to analyze the potential, effectiveness, and contribution of food and beverage taxes to the Local Own-Source Revenue (PAD) of Palu City for the period 2019–2024. Food and beverage taxes are an important source of revenue that reflects the level of community participation in regional development. This study uses a quantitative method with a descriptive approach, utilizing primary and secondary data from the Regional Revenue Agency (BAPENDA) and the Regional Financial and Asset Management Agency (BPKAD) of Palu City. The results show that the potential of food and beverage tax in Palu City reaches IDR 78,558,585,000, with the largest contribution coming from the restaurant and eatery sector. The effectiveness of tax collection in 2019–2023 was classified as highly effective, but declined dramatically in 2024 to ineffective. Although tax revenue realization increased every year, its contribution to PAD was still very low, at less than 1%. These findings emphasize the need for strategies to optimize tax collection, improve taxpayer compliance, and innovate in local tax management so that the potential of food and beverage taxes can be maximized to support local fiscal independence.
Co-Authors Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Alim, Saskia S Amin, Nurul Fitria Rahmadany Anatasya, Anatasya Aprilia, Kadek Ayu Rita Arung Gihna Mayapada Arya Pribadi Asrafil Asrafil BAKRY, M.Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal Briegita, Ruth Anindya Delviana, Delviana DHARMA, Dewa Made Adi Djalil, Novita Muliyani Eva Jannuriati Fajriyatul Putri Faradiba Magfirah Febria, Lisa Fera Fera Furqan, Andi Chairil Halwi, Muhammad Darma I Gede Tunas I Putu Edi Darmawan INDRIASAR, Rahayu Jamaluddin Jamaluddin Latifah Sukmawati Yuniar Liato, Della Fitriany M. Iqbal Bakry Mapparessa, Nurlaela MAPPARESSA, Nurlela Masruddin Mattulada, Andi Miswati, Miswati Muhammad Din Muhammad Ilham Pakawaru Muhammad Ridwan Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Nova Nova Novita Muliyani Djalil Novita Wulandari NUR, MUFLIHA Nurdin, Jurana Nurlaela Mapparessa Phatra Anggana Djuri Prayoga, Wahyu Imam Putra, Mohamad Raffi Cendika Putri, Ni Made Tia Aditya Rahayu Indriasari Rahmatia, Adilla Ridwan , Ridwan Ridwan Ridwan, Ridwan Rifqi, Muh. Rudy Usman Ryan Farham Salsabila Sangadji, Mia Lestari Santika Selmita Paranoan Siti Fatimah Suci, Indah Suhartini Suhartini Tampang, Tampang Tanra, Andi Ainil Mufidah Totanan, Chalarce Ulva, Ulva Yuldi Mile Yulfani, Yulfani