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All Journal SENTRALISASI Tangible Journal Behavioral Accounting Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Review of Accounting and Business Ininnawa: Jurnal Pengabdian Masyarakat Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Income Journal: Accounting, Management and Economic Research Jurnal Aplikasi Perpajakan Phinisi Applied Accounting Journal CITAKARYA Jurnal Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Anisatun Humayrah Rais
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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Determinants of Audit Judgment with Task Complexity As Moderating Variable Muhammad Adil; Sri Sundari; Muhammad Irdam Ferdiansah; Ayu Puspitasari; Anisatun Humayrah Rais
SENTRALISASI Vol. 11 No. 2 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i2.1767

Abstract

he purpose of this study was to determine the determinants of Audit Judgment with task complexity as a moderating variable. This study uses a quantitative approach by distributing questionnaires to accountants who work at KAPs in Makassar City. The sample in this study were 32 auditors. Data were collected from distributed questionnaires and tested with SPSS22. The findings of the research show that professionalism, independence, and positive experience significantly affect audit judgment. Task complexity is able to moderate the relationship between professionalism and experience with audit judgment, and task complexity is not able to moderate the relationship between independence and audit judgment.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY DALAM LAPORAN KEBERLANJUTAN Rais, Anisatun Humayrah; Nagu, Nadhirah; Puspitasari, Ayu; Adil, Muhammad
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.488

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan, serta menguji perbedaan kinerja keuangan antara perusahaan yang menerbitkan laporan keberlanjutan dan perusahaan yang belum menerbitkan laporan keberlanjutan pada perusahaan tambang dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Sampel pada penelitian ini adalah 18 perusahaan tambang dan manufaktur yang telah menerbitkan laporan keberlanjutan, dan 109 perusahaan tambang dan manufaktur yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Analisis data pada penelitian ini menggunakan analisis konten, regresi sederhana, dan uji beda. Hasil penelitian menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh terhadap kinerja keuangan perusahaan. Hasil uji beda menunjukkan bahwa perusahaan yang telah menerbitkan laporan keberlanjutan memiliki kinerja keuangan yang lebih tinggi daripada perusahaan yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Hasil penelitian ini berimplikasi sebagai bahan pertimbangan bagi manajemen perusahaan dalam memotivasi penyusunan laporan keberlanjutan yang sampai saat ini belum di penuhi oleh sebagian perusahaan yang terdaftar di Bursa Efek IndonesiaAbstractThis study aims to test and analyze the effect of Corporate Social Responsibility disclosure on the company's financial performance, as well as examine the difference in financial performance between companies that publish sustainability reports and companies that have not published sustainability reports on mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample in this study is 18 mining and manufacturing companies that have published sustainability reports, and 109 mining and manufacturing companies that have not published sustainability reports during the 2016-2020 period. Data analysis in this study used content analysis, simple regression, and difference tests. The results showed that Corporate Social Responsibility disclosure affects the company's financial performance. The results of the difference test show that companies that have published sustainability reports have higher financial performance than companies that have not published sustainability reports during the 2016-2020 period. The results of this study have implications as a consideration for company management in motivating the preparation of sustainability reports which until now have not been fulfilled by some companies listed on the Indonesia Stock Exchange  Keywords: Corporate Social Responsibility; Financial Performance; Sustainability Report. 
Faktor Fundamental dan Risiko Sistematis Terhadap Return Saham: Studi Pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Rais, Anisatun Humayrah; Br. Ginting, Crish Dayanti; Yusuf, Yulia Yunita; Hidayatullah, Andi Muh. Syukur
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v3i2.78

Abstract

This research aims to analyze the influence of company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns through systematic risk. The population and sample in this study were 22 companies and 110 observations of companies in LQ45 listed on the Indonesia Stock Exchange for the 2019-2023 period. Data analysis in this study used multiple liner regression and the Sobel test. The research results show that the company's fundamental factors as measured by return on equity, price earning ratio, debt to equity ratio, earnings per share, and dividend payout ratio influence stock returns. Furthermore, the results of the Sobel test show that systematic risk is able to mediate the relationship between company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns..
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 Penerimaan Pajak dan SPT Wajib Pajak Orang Pribadi Pengusaha pada KPP Makassar Barat Rahman, Ahmad Nashiruddin Mushoddiq; Adriansyah, Adriansyah; Dayanti Br Ginting, Chris; Yunita Yusuf, Yulia; Humayrah Rais, Anisatun
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.616

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengkaji tren penerimaan pajak dan pelaporan SPT pengusaha. Metode penelitian yang digunakan adalah deskriptif kuantitatif, teknik pengumpulan data yang digunakan adalah dokumentasi, data diperoleh dari laporan realisasi penerimaan pajak Pengusaha yang dikeluarkan oleh Direktorat Jenderal Pajak (DJP) serta data kepatuhan wajib pajak dalam pelaporan SPT tahunan. Hasil penelitian menunjukkan bahwa dampak pandemi COVID-19 menyebabkan penerimaan pajak turun sebesar 37,3% dibandingkan tahun sebelumnya, persentase kepatuhan pajak menurun dari 66,7% pada tahun 2019 menjadi 40,7% pada tahun 2023. Faktor yang mempengaruhi kepatuhan wajib pajak antara lain pandemi COVID-19 yang menyebabkan banyak pelaku usaha mengalami kesulitan ekonomi sehingga berpengaruh terhadap kemampuan mereka dalam memenuhi kewajiban perpajakan. Kebijakan perpajakan, seperti penerapan tarif pajak yang lebih rendah bagi UMKM, yang meskipun bertujuan untuk meringankan beban pajak justru membuat beberapa wajib pajak merasa tidak perlu melaporkan SPT. 
FRAMEWORKS STRATEGIS SEBAGAI FONDASI GREEN BUDGETING: STUDI KASUS KABUPATEN TORAJA UTARA Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Adriansyah, Adriansyah; Faisal, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.142

Abstract

Strategic frameworks are a key component of the OECD Green Budgeting Framework, aiming to align fiscal policy with environmental sustainability. This study evaluates the implementation of strategic frameworks in policy documents in North Toraja Regency, including the Strategic Plan (Renstra), Strategic Environmental Assessment (KLHS), and the Regional Government Work Plan (RKPD). Using Krippendorff's content analysis approach, the study identifies key themes across three dimensions: semantics, pragmatics, and symbolic means. The findings reveal that although the policy documents reflect a commitment to sustainability, there are significant shortcomings, including the absence of measurable performance indicators, sufficient baseline data, and clear evaluation mechanisms. From a pragmatic perspective, program implementation is often hindered by a lack of cross-sectoral coordination and inadequate budget allocation. Furthermore, the analysis of symbolic means indicates that the information presented in the documents is more focused on administrative outputs rather than outcomes that reflect real impact. This study concludes that the strategic frameworks in North Toraja Regency need to be strengthened through more technical approaches, including the development of specific performance indicators, enhanced coordination among local government agencies, and the integration of data-based evaluation mechanisms. These recommendations are expected to improve the effectiveness of policy documents in supporting the sustainable implementation of green budgeting at the local level.
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.
Professionalism of Accountants in the Digital Era: Ethics, Competence, and Public Trust Adriansyah; Rais, Anisatun Humayrah; Windarsari, Wiwin Riski
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.1037

Abstract

Introduction/Main Objectives: This paper examines the professionalism of accountants and its role in sustaining public trust in the digital era. Professionalism is viewed not only as technical competence but as a multidimensional construct shaped by ethics, expertise, and adaptability to technological transformation. Background Problems: Accounting scandals, both globally and in Indonesia, have eroded confidence in the profession. Meanwhile, rapid digitalization introduces new risks and ethical challenges, raising questions about whether traditional codes of ethics adequately address issues such as data privacy, algorithmic bias, and cyber fraud. Novelty: This study integrates ethical, technical, and digital aspects into a comprehensive framework of professionalism. The Indonesian context illustrates how cultural values and uneven digital readiness influence professional conduct. Research Methods: A qualitative literature review was conducted using academic journals, professional codes of ethics, and regulatory documents. Content analysis identified recurring themes across ethics, competence, and digital literacy. No primary data were collected, as the research relied entirely on secondary sources. Findings/Results: The findings show that professionalism is multidimensional, combining ethical integrity, technical skill, and digital adaptability. Accountants engaged in continuous learning and digital upskilling are more capable of preventing fraud, ensuring compliance, and maintaining credibility. However, disparities in training and infrastructure in Indonesia limit consistent professional quality. Conclusion: Professionalism in the digital era requires balancing ethics, competence, and digital proficiency. Future studies should employ bibliometric or empirical methods to validate the conceptual relationships proposed.  
EFEKTIVITAS KEBIJAKAN DAN KESIAPAN KELEMBAGAAN UKM INDONESIA DI ERA TRANSISI HIJAU: ANALISIS BERDASARKAN INDEKS KEBIJAKAN UKM ASEAN 2024 Yunita Yusuf, Yulia; Rais, Anisatun Humayrah; Anas, Agung Muliaman; Gaffar, Andi Nurrahma; Faisal, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.281

Abstract

This study aims to analyze the effectiveness of Indonesia’s government policies and institutional readiness in supporting the green transition of the MSME sector based on the ASEAN SME Policy Index 2024. The research employs a descriptive–comparative approach and exploratory qualitative analysis through a review of index documents, national policy reports, and international publications. The results show that Indonesia has experienced an increase in scores across almost all SMEPI dimensions since 2018, especially in access to finance and digitalization of SMEs. However, Indonesia’s achievements remain low in the dimensions of Greening SMEs and Social & Inclusive Enterprises, indicating that the integration of environmental and social aspects into MSME policies has not yet become a primary priority. In terms of policy effectiveness, three national programs—SEHATI (BPJPH), the Green Financing Roadmap (OJK), and the Green Industry Program (Ministry of Industry)—have high relevance to the green transition, but their implementation effectiveness remains limited due to policy fragmentation and low green literacy among MSME actors. Institutional analysis indicates that Indonesia continues to face constraints in technical capacity, inter-ministerial coordination, and governance, particularly the lack of data-driven monitoring mechanisms and an integrated performance evaluation system for green policies. Overall, the study finds an institutional gap between policy design and implementation. These findings highlight the need for cross-sector policy harmonization, strengthening of green regulations and financing, and the development of data-based monitoring systems to support the transformation of MSMEs toward a green economy.
Pendampingan Optimalisasi Pemasaran Digital bagi Pelaku Usaha Tenun di Sa'dan Tobaranna Kabupaten Toraja Utara Syachbrani, Warka; Rais, Anisatun Humayrah; Ramadhani, Febrina Nur; Oktaviyah, Nurafni; Bahri, Nur Alim
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Volume 03 Nomor 02 (Oktober 2025)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v3i2.10529

Abstract

Kegiatan pengabdian ini dilaksanakan untuk menjawab permasalahan terbatasnya jangkauan pemasaran produk tenun Sa’dan Tobaranna yang selama ini hanya bergantung pada kunjungan wisatawan dan kerja sama dengan toko-toko lokal. Minimnya literasi digital, belum adanya akun pemasaran resmi, serta tidak tersedianya dokumentasi produk yang layak menjadi kendala utama yang menghambat pengembangan pemasaran. Program pendampingan dilakukan melalui empat tahapan, yaitu perencanaan, pelaksanaan pendampingan, implementasi, dan evaluasi. Pendampingan berfokus pada pengenalan media sosial sebagai sarana digital marketing, pengumpulan dokumentasi visual, bantuan teknis pembuatan konten, pembuatan akun Instagram, serta penyusunan konten dan katalog digital. Hasil kegiatan menunjukkan bahwa pelaku usaha mulai mampu mengoperasikan media sosial secara mandiri, menghasilkan konten visual sederhana, dan memanfaatkan Instagram sebagai kanal promosi. Dua akun pemasaran, yaitu @toko_turu dan @tenun_laibulu, berhasil dikembangkan dan menunjukkan peningkatan aktivitas melalui unggahan produk, storytelling motif, serta interaksi dengan calon pembeli. Evaluasi menunjukkan adanya peningkatan engagement dan minat konsumen yang menjadi indikasi awal efektivitas media sosial dalam memperluas jangkauan pemasaran. Dengan demikian, pendampingan pemasaran digital ini tidak hanya meningkatkan kapasitas pelaku usaha, tetapi juga mendukung pelestarian budaya tenun Toraja melalui pemanfaatan teknologi digital.
Co-Authors Adriansyah Adriansyah Adriansyah Adriansyah Anas, Agung Muliaman Andi Faisal, Andi Andi Muh Syukur Hidayatullah Anwar, Azwar Ayu Puspitasari Ayu Puspitasari, Ayu Bahri, Nur Alim Br. Ginting S, Chris Dayanti Br. Ginting, Crish Dayanti Dayanti Br Ginting, Chris Fina Ruzika Zaimar Fradionesius Kristianto Gaffar, Andi Nurrahma Hidayatullah, Andi Muh. Syukur Muhammad Adil Muhammad Adil, Muhammad Muhammad Irdam Ferdiansah Musa, Kartika Septiary Pratiwi Mushoddiq Rahman, Ahmad Nashiruddin Nagu, Nadhirah Nur Afiah, Nur Nurafni Oktaviyah Pratiwi Musa, Kartika Septiary Putrawan, Muh. Rizah Putri Safira, Selma Rahmatullah, Andi Ramadhani, Febrina Nur Said, Siti Nur Reskiyawati Sundari, Sri Warka Syachbrani Widya Wati, Fitrah Windarsari, Wiwin Riski Yunita Yusuf, Yulia Yusuf, Yulia Yunita Zaimar, Fina Ruzika