Article Per Year (5 Year)
p-Index From 2021 - 2026
8.914
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi COMPETITIVENESS JOURNAL MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ekonomika Jurnal Review Pendidikan dan Pengajaran (JRPP) Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomika INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management Golden Ratio of Community Services and Dedication Tata Kelola Journal Online Manajemen ELPEI (JOMEL) Sambulugana SWARNA Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis JOSAR (Journal of Students Academic Research) The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Taxation Research SWARNA: Jurnal Pengabdian Kepada Masyarakat JER Celebes Journal of Community Services Golden Ratio of Taxation Studies IECON: International Economics and Business Conference JP2N: Jurnal Pengembangan Dan Pengabdian Nusantara Atestasi : Jurnal Ilmiah Akuntansi
Junaid, Asriani
Universitas Muslim Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 79 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 79 Documents
Search

 3   4   5   6   7 
Persepsi Wajib Pajak terhadap Perubahan PP No 46 Tahun 2013 Menjadi PP No. 23 Tahun 2018 pada Perusahaan Kecil dan Menengah di Kota Makassar Amir, Andi Achdiati; Mursalim, Mursalim; Junaid, Asriani
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1589

Abstract

Abstrak Penelitian ini dilakukan dengan bertujuan untuk: mengetahui persepsi wajib pajak terhadap perubahan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 pada perusahaan mikro dan perusahan menengah. Data yang digunakan adalah data primer dan data sekunder, populasi dalam penelitian ini adalah 4 (Empat) perusahaan kecil dan 4 (Empat) perusahaan menengah. Penelitian ini menggunakan metode outa sampling yaitu pengambilan sampel hanya berdasarkan pertimbangan peneliti. Penggunaan data dilakukan melalui wawancara. Metode analisis data menggunakan analisis data kualitatif. Hasil penelitian ini menunjukkan bahwa: (1) Perubahan PP No. 46 Tahun 2013 menjadi PP No. 23 Tahun 2018 sudah memberikan keadilan kepada wajib pajak UMKM (2) Perubahan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 belum banyak memberi kepahaman kepada wajib pajak UMKM (3) sosialisasi atas perubahan peraturan PP No 46 Tahun 2013 menjadi PP No 23 Tahun 2018 tersebut belum dilakukan secara merata di Kota Makassar. Kata Kunci: Persepsi, Wajib pajak, PP No 46 Tahun 2013, dan PP No 23 Tahun 2018.AbstractThis research was conducted with the aim of: knowing the taxpayer's perception of the change in PP No. 46 of 2013 to PP No. 23 of 2018 in micro companies and medium-sized companies. The data used are primary data and secondary data, the population in this study were 4 (four) small companies and 4 (four) medium companies. This study uses the outa sampling method, which is sampling based solely on the consideration of researchers. The use of data is done through interviews. The method of data analysis uses qualitative data analysis. The results of this study indicate that: (1) Amendment to PP No. 46 of 2013 became PP No. 23 of 2018 has given justice to UMKM taxpayers (2) Changes in PP No. 46 of 2013 to PP No. 23 of 2018 have not given much understanding to UMKM taxpayers (3) socialization of changes in regulations PP No. 46 of 2013 to PP No. 23 of 2013 2018 has not been carried out evenly in Makassar City. Keywords: Perception, Taxpayer, PP No 46 of 2013, and PP No 23 of 2018.
Pengaruh Kejelasan Anggaran, Sistem Pengendalian Intern, dan Anggaran Berbasis Kinerja terhadap Kinerja Keuangan Syukur, Sri Rahayu; Mus, Abdul Rahman; Lannai, Darwis; Junaid, Asriani
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1703

Abstract

Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh kejelasan anggaran, sistem pengendalian intern dan anggaran berbasis kinerja terhadap kinerja keuangan pada Pemerintah Kabupaten Enrekang. Populasi pada penelitian ini ditekankan pada Organisasi Perangkat Daerah (OPD) se Kabupaten Enrekang yang berjumlah sebanyak 42 OPD, sedangkan untuk menentukan jumlah sampel maka diambil masing-masing satu Kasubag di OPD se Kabupaten Enrekang, sehingga ditentukan sampel sebanyak 42 orang, dengan teknik penarikan sampel dengan menggunakan teknik sampling jenuh. Data dalam penelitian ini menggunakan data primer yang dikumpulkan dengan menyebar kuesioner kepada seluruh responden. Adapun teknik analisis data menggunakan uji instrument penelitian, uji asumsi klasik, analisis regresi linear berganda serta pengujian hipotesis. Hasil penelitian menemukan bahwa kejelasan anggaran, sistem pengendalian intern dan anggaran berbasis kinerja mempunyai pengaruh positif dan signifikan terhadap kinerja keuangan pada Pemerintah Kabupaten Enrekang. Kata Kunci: Kejelasan anggaran; sistem pengendalian intern; anggaran berbasis kinerja, kinerja keuangan. AbstractThis study aimed to analyze the effect of budget clarity, internal control system, and performance-based budgeting on financial performance in the Enrekang Regency Government. The population in this study was emphasized on Regional Apparatus Organizations (OPD) throughout Enrekang Regency, which amounted to 42 OPDs. One Head of Sub-section was taken in each OPD in Enrekang Regency to determine the number of samples. A sample of 42 people was determined, with a sampling technique by using a saturated sampling technique. This study used primary data collected by distributing questionnaires to all respondents. The data analysis technique uses research instrument testing, classical assumption, multiple linear regression analysis, and hypothesis testing. The study results found that budget clarity, internal control systems, and performance-based budgets positively and significantly influence financial performance in the Enrekang Regency Government. Keywords: Budget clarity; internal control system; performance-based budgeting, financial performance. 
Internalisasi Nilai Budaya Sipakatau dalam Akuntansi Pertanggungjawaban Sosial Junaid, Asriani; Susanto, Edy; Muh. Arif; Basalamah, Muhammad Syafi'i A.; Said, Darwis
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2606

Abstract

Businesses play a significant role in addressing current environmental issues. Corporate Social Responsibility (CSR) represents a company’s commitment to economic (profit), social (people), and environmental (planet) principles. This study examines the implementation of social accountability accounting based on sipakatau values and CSR practices at PT Semen Bosowa Maros. Sipakatau, a core value of Bugis culture, emphasizes respect and recognition of others. As a societal norm, sipakatau serves as a behavioral guide, including in business practices. This study uses a qualitative method with an ethnomethodology approach, involving interviews, observations, and documentation. The findings reveal that sipakatau values are reflected in consultations (mappatabe) with local communities before making decisions that could impact their social and environmental systems. CSR practices at PT Semen Bosowa Maros not only benefit the company but also contribute to the sustainability of community life. CSR rooted in sipakatau fosters synergy between businesses, communities, and the environment. Support from both internal and external stakeholders is crucial for a company’s legitimacy. Therefore, sipakatau values are highly relevant and should be integrated as guiding principles in corporate social responsibility initiatives.
Pengaruh Akuntansi Forensik dan Audit Investigasi Terhadap Pengungkapan Fraud: Studi pada Kantor BPKP Sulawesi Selatan Husnul Khatimah; Junaid, Asriani; Muslim; Alam, Syamsu
Center of Economic Students Journal Vol. 7 No. 4 (2024): October-December (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v7i4.1023

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh akuntansi forensik serta audit investigasi yang dimiliki auditor terhadap pengungkapan fraud. Penelitian ini dilakukan di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Sulawesi Selatan. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Pengumpulan data pada penelitian ini menggunakan kuesioner dengan sampel auditor investigasi di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Sulawesi Selatan sebanyak 75 responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda.Hasil penelitian ini menunjukkan bahwa Akuntansi Forensik memiliki pengaruh positif dan signifikan terhadap Pengungkapan Fraud Auditor. begitupun Audit Investigatif memiliki pengaruh positif dan signifikan terhadap Pengungkapan Fraud Auditor. Semakin baik penerapan Audit Investigatif maka tingkat pengungkapan fraud yang dimiliki oleh seorang auditor akan semakin baik.
Pemberdayaan Kelompok Wanita Majelis Taklim Ummahat DDI Padang Lampe dalam Meningkatkan Pendapatan Keluarga Junaid, Asriani; Susanto , Edy; Kalsum , Ummu; S , St. Sukmawati; Amalia , Waode
Celebes Journal of Community Services Vol. 2 No. 1 (2023): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v2i1.276

Abstract

Kaum perempuan di dalam keluarga memiliki kesempatan terlibat dalam sebuah organisasi yang mendukung kesejahteraan keluarga dan masyarakat sekitar. Peran perempuan khususnya kaum ibu-ibu berperan penting dalam pemberdayaan ekonomi, salah satunya dengan berwirausaha. Kesadaran ibu-ibu rumah tangga dalam berwirausaha merupakan modal awal menuju perluasan lapangan kerja dan peningkatan pendapatan keluarga dan tidak melupakan tanggungjawab sebagai ibu rumah tangga. Desa Padang lampe telah menggerakkan kaum perempuan melalui organisasi Majelis Taklim. Saat ini kelompok Majelis Taklim Ummahat DDI di desa Padanglampe sedang fokus pada kegiatan perintisan ekonomi mandiri yang merupakan mitra PKM. Hal ini bertujuan untuk mensejahterakan keluarga melalui usaha yang telah direncanakan. PKM ini bertujuan untuk memberikan pembekalan dan wawasan kepada ibu-ibu Majelis Taklim Ummahat DDI Padang Lampe tentang perlunya pemberdayaan kelompok dalam meningkatkan pendapatan keluarga. Metode PKM yang dilakukan adalah dengan memberikan materi teori dan pelatihan pencatatan akuntansi sederhana, serta diskusi tentang kegiatan-kegiatan pembuatan varian produk baru, bagi kelompok yang dapat meningkatkan pendapatan keluarga. Hasil yang diperoleh dari PKM ini adalah peserta ibu-ibu Majelis Taklim Ummahat yang hadir sekitar 20 orang, semua antusias dalam mengikuti kegiatan pelatihan pencatatan akuntansi sederhana, serta diskusi pembuatan produk varian baru, berjalan dengan baik untuk mendapatkan teori dan pemahaman cara-cara pemberdayaan kelompok yang dapan menghidupi kelompoknya serta dapat meningkatkan pendapatan keluarga. Setelah mengikuti kegiatan ini Ibu-Ibu Majelis Taklim sudah melakukan aktivitas bisnis yang dilakukan bersama. Jadi tidak hanya aktivitas yang bersifat sosial tetapi juga aktivitas yang dapat menghasilkan atau meningkatkan pendapatan keluarga
How carbon tax affects the economy and environment: Point of view a corporate taxpayer As'ad, Ahmad Dzaki; Junaid, Asriani; Nurfadila, Nurfadila; Muslim, Muslim
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.101

Abstract

Purpose: This study examines the effects of carbon taxation on the economy and the environment from the perspective of corporate taxpayers. The research focuses on coal-fired power facilities in South Sulawesi province, particularly PT PLN Indonesian Power Barru. It explores how carbon taxation influences business operations, government revenue allocation, and environmental sustainability. Research Design and Methodology: A qualitative research approach was employed, utilizing interviews, observations, and document analysis to gather in-depth insights. The case study method was used to analyze the impact of carbon taxation on corporate financial strategies and decision-making processes related to emissions reduction and energy transitions. Findings and Discussion: The findings indicate that while carbon taxation generates revenue that can be allocated to critical sectors such as healthcare and education, it also increases business operational costs. The resulting rise in electricity tariffs poses financial challenges for industries dependent on fossil fuels. In response, businesses explore alternative strategies to reduce emissions, including adopting renewable energy sources and investing in cleaner technologies. Implications: The study highlights the need for a balanced policy approach that ensures economic stability while promoting environmental sustainability. Policymakers should consider implementing incentives to facilitate corporate adaptation to carbon taxes and encourage investment in green energy solutions. Future research should explore the long-term impact of carbon taxation on corporate financial resilience and sustainable economic development in Indonesia.
Analysis of Accounting Treatment for Zakat, Infaq, and Sadaqah Considering on PSAK Number 109 at Zakat Management Organizations Nur, Nashri; Alam, Syamsu; Junaid, Asriani
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.714

Abstract

This study aims to determine the conformity of the accounting treatment for Zakat, Infaq, and Sadaqah at BAZNAS South Sulawesi as reviewed under PSAK Number 109. The research employs a descriptive analytical approach, involving direct investigation of the research subject, and collecting and analyzing documents or records maintained by the organization regarding their accounting and financial reporting. The methodology includes interviews with key personnel, review of financial statements, and comparative analysis with PSAK Number 109 standards. The urgency of this research lies in the need to enhance transparency and accountability in the management of charitable funds, ensuring compliance with regulatory standards, and improving public trust in Zakat management. The results indicate that the recognition and measurement of Zakat, Infaq, and Sadaqah at BAZNAS South Sulawesi are consistent with PSAK Number 109, except that the presentation and disclosure of financial reports are not fully compliant with PSAK Number 109.
Pengaruh Religiusitas dan Batasan Waktu Audit Terhadap Fungsi Internal Audit Pemerintah Damayanti, Dwi Selvira; Junaid, Asriani; Ikhtiari, Kirana; Ahmad, Hamzah
Paradoks : Jurnal Ilmu Ekonomi Vol. 4 No. 1 (2021): Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.606 KB) | DOI: 10.57178/paradoks.v4i1.510

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara religiusitas dan batasan waktu audit berpengaruh signifikan terhadap fungsi internal audit di kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Selatan Selatan.Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif untuk memberikan gambaran apakah fungsi internal audit dengan religiusitas dan batasan waktu audit telah efektif atau tidak dan berapa besar kontribusi yang dilakukan terhadap fungsi internal audit di Kantor badan pengawasan keuangan dan pembangunan perwakilan Sulawesi Selatan. Data penelitian dianalisis dengan menggunakan statistik deskriptif berupa tendensi sentral. Hasil penelitian menunjukkan bahwa fungsi internal audit dengan religiusitas dan batasan waktu audit tergolong efektif dan memberikan kontribusi yang cukup bagus terhadap fungsi internal audit di Kantor badan pengawasan keuangan dan pembangunan perwakilan Selawesi Selatan.
The Effect of Profitability and Company Size on Transfer Pricing with Tax Minimization as a Moderating Variable Setiawan, Purnama Ariska Tri; Arfah, Ariyati; Junaid, Asriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study aims to examine the effect of profitability and company size on transfer pricing, with tax minimization as a moderating variable, in mining industry companies listed on the Indonesia Stock Exchange (IDX). Using secondary data from annual reports of mining companies from 2021 to 2023, this research adopts a purposive sampling method to select relevant samples. The study employs descriptive statistical analysis and Partial Least Squares (PLS) for hypothesis testing. The findings reveal that profitability has a positive and significant effect on transfer pricing, indicating that more profitable companies are more likely to engage in transfer pricing practices. Similarly, company size also exerts a positive and significant influence on transfer pricing, suggesting that larger firms tend to use transfer pricing mechanisms more actively. Furthermore, tax minimization strengthens the positive relationship between profitability and transfer pricing, implying that companies with higher profitability and a focus on tax efficiency are more inclined to leverage transfer pricing strategies. Likewise, tax minimization moderates the relationship between company size and transfer pricing, reinforcing that larger firms with tax minimization objectives are more likely to engage in transfer pricing practices. These findings contribute to the understanding of corporate tax strategies and provide insights for regulators in monitoring transfer pricing activities within the mining sector.
Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation Junaid, Asriani
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.30

Abstract

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type..
Co-Authors Abdul Rahman Mus Adila Siska Juliantika Ahmad, Muhammad Nurqadri Amalia , Waode Amin, Rahmahdani Amir, Andi Achdiati Amiruddin Amiruddin Amiruddin, Amiruddin Amrullah Amrullah Anugrah, Febyanti Nurulsyam Aprilia, Shafira Arfah, Ariyati Arfah, Aryati Arifin, Muh Asrullah Arsyad, Muh. As'ad, Ahmad Dzaki Asri Ady Bakri Asriandi Asriandi Azzahra, Andi Afieqah Bakri, Asri Ady Basalamah, Muhammad Syafi'i A. Buana, Sri Damayanti, Dwi Selvira Darwis Lannai Darwis Said Darwis Said Darwis Said Darwis Said, Darwis Dillah, Nurfadillah Edy Susanto edy susanto Eka Ariaty Arfah Ernawati Evi Nurhidayat Fadliah Nasaruddin Gaisi, Dinda Resky Jannatul Haeruddin, St. Hartati Hamzah Ahmad Hamzah Ahmad, Hamzah Haris, Tarizha Ramadhany Hartati Hartati Hartati Hartati Hasbi, Aulia Reski Herman, Fitri Yulianti Hidayat, Aisyah Husein Afiat Husnul Khatimah Ikhtiari, Kirana Imaduddin, Imaduddin Irfansyah Fahmi Irmawati, Ika Ismayanti Istanto Julianty Sidik Tjan Jumri Sulfiani Junaiddin Zakaria Kalsum , Ummu Kamase, Jeni Kirana Ikhtiari Laekkeng, Mursalim Lutfiah Azzahrah Ulfiqah Mahfudnurnajamuddin, Mahfudnurnajamuddin Mas'ud, Masdar Masnur, Rizka Mujahidah Muh Amrih Muh. Arif Muh. Su’un Muhajirin, Muhammad Yazzid Muhammad Nur Murdifin Haming Mursalim Mursalim Mursalim Mursalim Mursalim Mus, Abdul Rahman Muslim Muslim Muslim Muslim Muslim Mustafa Mustafa Nadya Annisa Nasruddin Nasaruddin, Fadliah Nazhifah Agussalim, Naurah Nur Asmi Ainul Kamal Nur Rahmah Usman Nur Wahyuni Nur Wahyuni Nur, Nashri Nurfadila Nurfadila Nurfadila, Nurfadila Nurfadila, N. NURFIANTI NURFIANTI, NURFIANTI Nurwana, Andi Nurwanah, Andi Pelu, M Faisal A R Pramukti, Andika Purwanto Wahyudi Putri Aisyah Salsabila Putri Utami, Fitrah Qadri, Nurul Ramadhani, Dyah Rezky Ramdhani, M Reza Ramlan, Dedi Ramlawati Ratna Sari Romy Nugraha S , St. Sukmawati Said, Darwis Saleh, Mushlih Salim, Ema Sapira Salmawati Salmawati, Salmawati Saputra, Yunar Ade Setiawan, Purnama Ariska Tri Shafira Kumalasari, Andi Sidik Tjan, Julianty Sri Devi Eka Suherman Sri Rahayu Indah Azhari St. Sukmawati S St. Sukmawati S. St.Sukmawati S. Subhan Suriyati, Suriyati Susanto , Edy Su’un, Muh. SYAMSU ALAM Syamsu Alam Syamsu Alam Syamsu Marlin Syarifah Nurhalisa Alattas Syukur, Sri Rahayu Tenriwaru, T. Tjan, Julianti sidik Tjan, Juliyanty Sidik Ummu Kalsum Ummu Kalsum Waode Amalia Wilda Yassir Yassir Zainuddin Rahman Zul Kahfi