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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

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Volatility Index, Exchange Rate, Economic Growth On Stock Indexes Junaid, Asriani; Muslim; Wilda; Darwis Said
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.2459

Abstract

This study aims to analyse the effect of economic growth on the stock price index in Indonesia and Malaysia during the COVID-19 pandemic. Using regression analysis, this study measures the relationship between economic growth and the stock price index, focusing on both countries' fiscal and monetary policies. The results show that economic growth has a positive and significant effect on the stock price index in Indonesia and Malaysia, reflecting investors' optimism towards the economic outlook. Economic stimulus policies and monetary measures the government and central bank take are essential in supporting economic recovery and stock market stability. This research provides important insights for investors in making more informed investment decisions based on economic growth indicators. This study also emphasises the importance of responsive and coordinated economic policies to support economic growth and stock market stability in times of crisis.
The Effect of Tax Planning on Company Value in Manufacturing Companies in the Food and Beverage Sector Listed on the IDX Junaid, Asriani; Saleh, Mushlih
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.879

Abstract

This study aims to determine the influence of Tax Planning on Company Value. Tax Planning is used as an independent variable and Company Value as a dependent variable. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2018-2012. The sample consists of 6 companies with a period of 5 years. namely: Wilmar Cahaya Indonesia Tbk, Nippon Indosari Corporindo Tbk, Sekar Bumi Tbk, Sekar Laut Tbk, Siantar Top Tbk, and Ultrajaya Milk Industry and Trading Company, Tbk. The sample selection method is purposive sampling. The type of data used is quantitative data and data sources using secondary data. The analysis method used to test the hypothesis is to use simple linear regression analysis. The results show that tax planning does not have a significant effect on the Company's Value.
Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate) Arifin, Muh Asrullah; Junaid, Asriani; Amiruddin, Amiruddin
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This research aims to analyze the implementation of carbon tax policy on negative emission externalities in South Sulawesi, with a case study of PT. Kawasan Industri Makassar (PT. KIMA). This study employs a qualitative approach, based on the type of data collected. Informants include the Head of the Clean Water and Waste Department, staff from the Environmental Monitoring and Reporting Division, and the division’s administrative personnel at PT. KIMA. The findings reveal that PT. KIMA, an industrial sector company responsible for managing industrial zones, contributes to carbon emissions through two main sources: incinerator operations and external industrial activities within the area. However, the company has not yet implemented any formal carbon tax mechanisms to mitigate emissions. This is primarily due to the absence of technical guidelines or regulatory directives related to carbon tax implementation for industrial area management companies. Despite the lack of a carbon tax policy, PT. KIMA has made environmental efforts by promoting green initiatives, such as developing green open spaces (Ruang Terbuka Hijau/RTH) and tree planting along industrial area roads to help absorb carbon emissions and reduce environmental impact.
Dimensi Perilaku Pembelajaran Online Terhadap Pemahaman Akuntansi (Studi Pada Mahasiswa Akuntansi di Kota Makassar) Junaid, Asriani; Susanto, Edy; Sukmawati, St.
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i1.44325

Abstract

Tujuan penelitian ini adalah untuk mengetahui dimensi media pembelajaran online dan perilaku belajar terhadap pemahaman akuntansi pada mahasiswa jurusan akuntansi di kota Makassar. Penelitian ini menggunakan metode survey dengan pendekatan verifikatif dan tipe penelitian kausal yang dilakukan pada mahasiswa akuntansi di Makassar, dengan unit analisis adalah mahasiswa akuntansi semester 4 pada universitas swasta di Kota Makassar. Sampel dalam penelitian ini dengan menggunakan random sampling dengan memilih acak dari populasi penelitian. Jenis data yang digunakan adalah data primer yang dikumpulkan dengan instrumen penelitian berupa kuesioner. Metode analisis yang digunakan adalah analisis regresi linear berganda. Ranah penelitian adalah akuntansi sosial. Hasil penelitian ini menunjukkan bahwa dimensi media pembelajaran online dan perilaku belajar berpengaruh negatif dan signifikan terhadap pemahaman akuntansi kuliah online. Hal ini menunjukkan bahwa pada saat kuliah online, mahasiswa akuntansi masih rendah pemahaman akuntansinya walaupun media pembelajaran yang digunakan dosen sudah baik. Demikian pula dengan perilaku belajar mahasiwa baik tetapi pemahaman akuntansinya masih kurang terutama matakuliah yang bersifat teknis seperti Pengantar Akuntansi dan akuntansi Keuangan Kata Kunci: Pemahaman akuntansi, Media pembelajaran, Perilaku belajar, kuliah online
PENGUATAN PENATAUSAHAAN KEUANGAN DAERAH  MENUJU AKUNTABEL DI KELURAHAN LANNA KECAMATAN PARANGLOE KABUPATEN GOWA Junaid, Asriani; Susanto, Edy; Arif, Muh.; Kalsum, Ummu
JP2N : Jurnal Pengembangan Dan Pengabdian Nusantara Vol. 1 No. 2 (2024): JP2N: Januari - April 2024
Publisher : Yayasan Pengembangan Dan Pemberdayaan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62180/4qt1bg40

Abstract

Prinsip akuntabilitas dalam tata kelola pemerintahan adalah prinsip yang menjamin bahwa pemerintah bertanggungjawab atas serangkaian program yang berada di bawahnya. Terlaksananya prinsip akuntabilitas dapat meningkatkan kepercayaan publik terhadap pemerintah. Akuntabilitas keuangan pemerintah  merupakan ke­wajiban melaporkan dan mempertanggung­jawabkan keuangan daerah secara vertikal kepa­da pemerintah kabupaten/kota dan secara horizontal kepada masyarakat atas peren­canaan, pelaksanaan, dan penatausahaan secara berkala. Kebutuhan mendesak dalam meningkatkan pengetahuan aparatur pemerintah daerah adalah penatausahaan keuangan daerah karena kenyataannya aparatur pemerintah daerah masih banyak yang kurang paham tentang penatausahaan dan pendokumentasian keuangan  yang baik dan benar.  Tujuan pengabdian ini adalah memberikan pengetahuan dan pelatihan penatausahaan keuangan daerah yang akuntabel di tingkat kelurahan.  Metode yang digunakan dalam pelaksanaan PKM terdiri dari tiga macam yaitu: (a) Penyululan, (b) focus group discusion (FGD) antara peserta, pihak aparatur Kelurahan, dan tim pengabdi; (c) inventarisasi bukti transaksi sesuai dengan kegiatan yang dilaksanakan pemerintah kelurahan pada tahun anggaran berjalan. Hasil PKM menunjukkan bahwa aparatur kelurahan belum maksimal memahami tentang penatausahaan keuangan daerah terkait dengan dana kelurahan diperuntukkan untuk mendorong partisipasi masyarakat untuk  kegiatan pemberdayaan masyarakat di kelurahan, dimana prosesnya diputuskan pada Musyawarah perencanaan pembangunan (musrenbang). Kata Kunci: Akuntabilitas, Keuangan Pemerintah Daerah, Penatalaksanaan
Spiritual Accounting: The Meaning of Income in Rambu Solo' Culture in Tana Toraja Regency Ismayanti, Ismayanti; Laekkeng, Mursalim; Zakaria, Junaiddin; Junaid, Asriani
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14455

Abstract

The purpose of this study was to determine and analyse the meaning of income in the rambu solo' culture in Tana Toraja Regency from a spiritual accounting perspective. This research uses an Interpretative Phenomenological Analysis (IPA) approach using a spiritual-religious paradigm. The data obtained came from various literature and interview sources selected based on purposive sampling, with Divine Command Theory (DCT) as the analytical knife of this research. The results of this study show that: (1) Income in the rambu solo' culture occurs due to economic activity in the frame of the principle of helping and easing each other's burdens (kasianggaran) at the time of mourning. Income is not only obtained by the to mate family but all stakeholders feel the impact of rambu solo' activities . Especially in the fields of tourism, hospitality, MSMEs, animal husbandry, village development, and Income Per Capita (IPC). (2) Income based on a non-material perspective in the frame of spiritual accounting. Based on aluk todolo belief, blessings come from titinan tallu tirindu batu lalikan for to mate and to lino. While Christianity blessings come from God alone to to lino. The benefits of the implementation of rambu solo' received by tomate are animals sacrificed as provisions for the journey to puya and become tomembali puang. Meanwhile, tolino gained peace, prosperity, increased spirit of hard work, fellowship, brotherhood, shame patriotism, honesty, mutual help, mutual love, religion and development and preservation of arts & culture.
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.
Strategy Map Balanced Scorecared Untuk Keberlanjutan Umkm Di Alun-Alun Lampa Polewali Mandar Ahmad, Muhammad Nurqadri; Junaid, Asriani; Tjan, Julianti sidik
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7109

Abstract

Penelitian ini bertujuan untuk mengetahui Strategi Map Balance Scorecard UMKM Di Alun-Alun Lampa Polewali Mandar. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif yang berarti bahwa data penelitian diperoleh melalui data empiris (teramati). Penelitian kualitatif secara luas mengacu pada kategori pendekatan penelitian yang menghasilkan temuan tanpa bergantung pada pengukuran kuantitatif atau analisis statistik.. Informan yang menjadi sumber data adalah pemilik usaha yang ada di Alun-Alun Lampa Polewali Mandar. Hasil penelitiannya adalah strategi map balance scorecard menunjukkan perspektif keuangan terjadi peningkatan laba, peningkatan pendapatan dan efisiensi biaya, perspektif pelanggan menunjukkan peningkatan kualitas layanan dan peningkatan kepuasan pelanggan, perspektif proses bisnis internal menunjukkan inovasi produk dan peningkatan hasil produksi, perspektif pembelajaran dan pertumbuhan sasaran menunjukkan peningkatan kualitas karyawan dan peningkatan kepuasan karyawan. Kata Kunci : Strategi Map, Balance Scorecard, Dan UMKM
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN DENGAN METODE PERHITUNGAN PAJAK PENGHASILAN FINAL DAN TIDAK FINAL PADA WAJIB PAJAK (STUDY KASUS PADA PT XYZ TAHUN 2021) Saputra, Yunar Ade; Junaid, Asriani; Tjan, Juliyanty Sidik
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.38838

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan pajak penghasilan badan pada perusahaan jasa kontraktor pertambangan PT XYZ untuk periode 2021. Penelitian ini menggunakan metode deskriptif kuantitatif. Sumber data yang digunakan adalah data sekunder. Jenis data yang digunakan adalah data kuantitatif dengan teknik pengumpulan data dengan studi dokumentasi, wawancara, dan observasi. Subjek penelitian adalah perhitungan PPh Badan. Hasil penelitian menunjukkan bahwa perhitungan yang lebih hemat yang dapat digunakan oleh PT XYZ dalam melakukan perhitungan PPH Badan adalah dengan menggunakan Perhitungan Pajak Penghasilan Final yakni sesuai dengan PP 23-PP 55 dengan tarif 0,5% dari peredaran bruto Perusahaan. Pajak yang terutang adalah pajak yang harus dibayar dalam hitungan masa pajak maupun tahun pajak. Pada penelitian ini menghasilkan bahwa perhitungan pajak penghasilan final adalah perhitungan yang dapat digunakan PT XYZ untuk lebih menghemat pembayaran pajaknya
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