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BJRA (Bongaya Journal of Research in Accounting)
Published by Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
ISSN : -     EISSN : 26158868     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Bongaya Journal for Research in Accounting (BJRA) adalah jurnal yang berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Akuntansi. Diterbitkan dua kali setahun oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (P3M) STIEM Bongaya.
Arjuna Subject : -
Articles 213 Documents
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Analisis Kebijakan Perpajakan Terhadap Keberlangsungan Perjuangan Mikro Kecil Serta Menengah (UMKM) (Studi Masalah Pada Pasar Sentral Makassar) Podalla, Jein; Hendrawan
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.830

Abstract

 Analysis of Tax Policy on the Sustainability of Micro Smalland Medium Enterprises (MSMEs) (Case Study at Makassar Central Market).Tax policy is a crucial instrument in supporting economic growth. This study aims to analyze Tax Policy on the Sustainability of Micro, Small, and Medium Enterprises (MSMEs), using quantitative methods and primary data sources in the form of questionnaires, observations, and documentation, using final income tax calculations. There is a significant impact of Tax Policy on the Sustainability of MSMEs at Makassar Central Market and the need for further efforts to design more responsive and inclusive tax policies for the MSME sector. By considering various aspects and factors that influence the impact of tax policies, it is safe for the growth and development of MSMEs.
Analisis Siklus Pendapatan terhadap Pengendalian Internal pada PT Pelangi Wisata Madaniah Syamsinar; Samsinar; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.862

Abstract

This study aims to analyze the revenue cycle at PT Pelangi Wisata Madaniah, particularly its role in supporting internal control and the challenges encountered in its implementation. The subject of this research is the Accounting Information System, with a focus on the revenue cycle and internal control. Data were collected through interviews and documentation, then analyzed using a descriptive qualitative approach. The findings indicate that cash sales in the revenue cycle have been carried out quite effectively, as reflected in the completeness of documents and procedures. However, there are several weaknesses, such as the absence of an internal audit function, accounting records that are not fully in accordance with standards, and the lack of an integrated system. These conditions have led the revenue cycle to be less than optimal in supporting internal control, as shown by overlapping functions, manual recording, and limited supervision. The main challenges faced by the company include the absence of functional separation between sales, cash, and accounting, as well as reliance on Microsoft Excel, which is prone to input errors and data loss.
Kebutuhan, Keserakahan Dan Rendahnya Supremasi Hukum Sebagai Faktor Penentu Perilaku Korupsi Aparatur Pemerintah Pura, Rahman; Sahidah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.804

Abstract

This study aims to analyze the influence of needs, greed and low supremacy of law on corrupt behavior. The study was conducted on government officials in Makassar City. This study used a quantitative survey approach, collecting data from 93 respondents using a structured questionnaire. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings of the study indicate that needs, greed and low supremacy of law have a significant effect on corrupt behavior. The results of this study have important implications for efforts to prevent and overcome corruption. The government and related institutions need to pay attention to the needs of the community, especially economic needs, and provide strict punishment or sanctions for perpetrators of corruption to reduce the possibility of corruption

Page 22 of 22 | Total Record : 213

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