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Andi Sri Wahyuni
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Jurusan Akuntansi Politeknik Negeri Ujung Pandang Jalan perintis Kemerdekaan KM. 10 Makassar, 90245, Telpon (0411) 585367-585368 psw. 142,Fax (0411) 586043 HP/WA : 085341576457 / 085964304623 Email : akunsika@poliupg.ac.id
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AKUNSIKA: Jurnal Akuntansi dan Keuangan
Published by Politeknik Negeri Ujung Pandang
ISSN : 27223701     EISSN : 27223590     DOI : http://dx.doi.org/10.31963/akunsika.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) Public Sector Accounting (Akuntansi Sektor Publik) Accounting Education (Pendidikan Akuntansi) Behavior Accounting (Akuntansi Perilaku) Islamic Accounting and Financial Management (Akuntansi dan Manajemen Keuangan Islam) Corporate Governance (Tata Kelola Perusahaan) Corporate Social Responsibility (Pertanggungjawaban Sosial Perusahaan) Fraud and Forensic Accounting (Akuntansi Kecurangan dan Forensik) Ethics and Professionalism Corporate Finance Taxation Capital Market Banking Sustainability Reporting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 6 No 1, January 2025" : 5 Documents clear
Implementation of Collaborative Governance on Village Fund Management in the Development of Umbul Tirah Tourism Village Dianita, Jiva Diyah; Pravasanti, Yuwita Ariessa; Pratiwi, Desy Nur
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4856

Abstract

This research aims to determine the Collaborative Governance process for managing the Umbul Tirah Development and the factors that influence the success of the Collaborative Governance model which focuses on face-to-face dialogue, building trust, commitment to the process, mutual understanding, and collaboration results. The method used is qualitative with the support of data analysis techniques including data collection, data reduction, and data presentation, as well as conclusion. The results of the research show that the dialogue that existed in the construction of Umbul Tirah, both officially and unofficially, built a sense of mutual trust in each other so that the construction of Umbul Tirah resulted in benefits for the community. This is also based on a commitment to share understanding and knowledge about managing village funds for the development of Umbul Tirah.
Financial Performance Analysis of KSP Berkat Bulukumba In Year 2018-2022 Nabila, Putri; Omsa, Sirajuddin; Bravely, Irvan
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4902

Abstract

This research aims to determine the health level of KSP Berkat Bulukumba in year 2018-2022 based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises (CSME) of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016. Analysis of the health level of cooperatives is assessed using seven aspects, namely capital aspects, quality of productive assets, management, efficiency, liquidity, independence and growth, as well as aspects of cooperative identity. Data collection in this research was carried out by interviews and questionnaires which were used to measure management aspects and document analysis in the form of balance reports and business revenue residu reports for KSP Berkat Bulukumba for year 2018-2022.The data analysis technique used in this activity is quantitative descriptive. Based on the results of calculating the health level of KSP Berkat Bulukumba for five periods from 2018 to 2022 based on the Regulation of the Deputy for Supervision of the Ministry of CSME of the Republic of Indonesia No.06/Per/Dep.6/IV/2016, it shows a score of 68.65 with predicate 'Pretty Healthy'. During 2018 and 2019 it obtained a score of 68.20, from 2020 to 2022 it increased so that it obtained a score of 68.80.Keywords: Financial performance, KSP Berkat Bulukumba, CSME
The Influence of Basic Accounting Courses, Introduction to Information Technology and English on Accounting Computer Skills Iskandar, Muh. Iskandar Sabang
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.5261

Abstract

This study aims to determine the determinants that affect the ability of accounting students in the Computer Accounting course. The determinants are the basic accounting courses, Introduction to Information Technology, and English. This research method is a type of quantitative research that takes a saturated sample at the score of 618 accounting students who have taken computer accounting courses and is processed using Microsoft Excel data analysis tools. The results show that the scores obtained by students in the Basic Accounting, Introduction to Information Technology, and English courses have a positive and significant effect on the grades or abilities in the Computer Accounting course.
Sharia Financial Literacy and the Concept of Sharia Economics Curriculum Development Subchanifa, Dian Pujiatma Vera; Surepno, Surepno
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.5190

Abstract

This research aims to analyse the level of economic literacy and Islamic finance as well as formulate concepts for sharia economics curriculum development. The research method uses a quantitative approach. A quantitative approach through questionnaires to measure the level of sharia financial literacy and obtain an overview of curriculum development models in schools. This research measures the Sharia Financial Literacy Level of High School Students and Teachers in Kudus Regency with sample data of 17 teachers and 152 students from five state high schools in Kudus Regency. From the analysis results, the financial literacy level of students and teachers falls into the sufficiently literate category. However, in terms of sharia insurance literacy, it is in the less literate category. Meanwhile, curriculum development provides an overview of development models with several approaches. The first approach is through socialisation and education; the second approach is by including Islamic economics subjects into the curriculum content structure, especially the Social Sciences department; the third approach is the application of contextual learning, namely students learn in theory and also in real practice in Islamic financial institutions; and the fourth approach is teaching Islamic accounting at school.
The Influence of Import Tax Knowledge, Government Trust, Purchasing Preferences on Taxpayer Compliance in Paying International Taxes Valda, Levina Aprilia; Rachman, Helmy Aulia
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.5426

Abstract

In general, a country's revenue is determined by international taxpayer compliance. This study aims to examine the effect of knowledge about import taxes, trust in the government, and purchasing preferences on personal taxpayer compliance in paying import taxes on Korean fandom goods. This study uses a quantitative approach with a sample size of 100 K-POP fan respondents in DKI Jakarta who have purchased Korean fandom merchandise. Data were collected using a purposive sampling method. Data analysis includes validity and reliability testing, classical assumption testing, correlation analysis, and multiple linear regression. Data were processed using SPSS software. The results of the study indicate that import tax knowledge, trust in the government, and purchasing preferences have a positive and significant effect on personal taxpayer compliance in paying international taxes. These findings identify the importance for the government to strengthen tax education programs followed by simplifying the import tax payment process and continuing to build public trust in the government. Keywords: Import tax; Tax compliance; Government trust; Purchase preference; K-POP fandom.

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