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FITRIYANI SYUKRI
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Journal AK-99
Published by Universitas Muhammadiyah Parepare
ISSN : -     EISSN : 27756726     DOI : https://doi.org/10.31850/ak99
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 Diterbitkan 2 kali Setahun, Mei dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 157 Documents
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The Effect Of Profit In Predicting Future Cash Flows (Study Of Plantation And Food Crop Companies On The Indonesia Stock Exchange) Fitriyani Syukri; Febrina Sari
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.168 KB) | DOI: 10.31850/ak99.v3i1.2270

Abstract

The purpose of this study was to determine the effect gross profit, and net profit on future cash flows Both individually and jointly The type of data used is secondary data The data used is the financial statements of plantation and food crop companies listed on the Indonesian stock exchange in 2018 -2020. The analytical technique used in this study is multiple linear analysis, namely regression analysis with two or more independent variables. The result of this study is that gross profit has a positive effect on future cash flows. This is because gross profit is obtained from total sales minus the cost of goods sold. Revenue is obtained in cash or credit, where sales on credit generate future cash inflows. If gross profit increases, cash flow will also increase. Net income has a negative or no significant effect on future cash flows. Because the net income takes into account the magnitude of the tax value. Where the tax value sometimes changes according to government regulations, so that net income is difficult to be used as a predictor in predicting future cash flows. However, both simultaneously affect the prediction of future cash flows. So that investors or interested users really need the company's income statement in making decisions.
Analysis Of Revenue Of Land And Building Tax On Increasing Regional Genuine Income In Enrekang Regency Ratnawati D
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.025 KB) | DOI: 10.31850/ak99.v3i1.2272

Abstract

Natural resources in the form of land and buildings are potentials whose existence must be maintained and preserved in order to support and increase Enrekang Regional Original Income. The use of land and building tax without direct compensation can be enforced based on applicable laws and regulations and used to fund operations in terms of government administration in the province of Enrekang. This research was carried out with the aim of knowing the Analysis of Land and Building Tax (PBB) Revenue on the Increase of Regional Original Income of Enrekang Regency. The type of this research is descriptive qualitative research. Data collection techniques used in this study were interviews, observation and documentation. The results of the study show that Land and Building Tax Receipts towards the increase in Regional Original Income of Enrekang Regency have increased and decreased (fluctuated) even though the achievement of the target can only be realized precisely in the last fifth year. And in several other years,the target was far from being realized due to several factors that occurred, both internal factors and external factors that affected Regional Original Income.
The Effect Of Understanding Of Government Accounting Standards And The Utilization Of Regional Financial Accounting Information Systems On The Quality Of Regional Government Financial Reports In Parepare City Ahmad Dani
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.482 KB) | DOI: 10.31850/ak99.v3i1.2275

Abstract

utilization of regional financial accounting information systems on the quality of regional financial reports. This research uses quantitative research methods. Data obtained from primary data, namely through the distribution of questionnaires. Research respondents are leaders and staff who are directly involved. The questionnaire was processed using the SmartPLS 3.0 application. Based on the research results, the understanding of government accounting standards has a significant positive effect because in the process of presenting local government financial reports it must be supported by a good basis or foundation, one of which is an understanding of supporting government accounting standards. Utilization of the Regional Financial Accounting Information System has a significant effect on the quality of local government financial reports due to the increasingly rapid development of technology and information networks, if it is not utilized as well as possible, it is definitely useless and outdated. The government in response to this development is carried out so that the process can be simplified and the delivery of information is fast and accurate, data confidentiality and security can be maintained, cost efficiency in the process of managing transaction data so as to produce quality financial reports.
Analysis Of Operational Cost Budget As A Management Control Tool At Pt. Pln (Persero) Nusantara Power UPDK Bakaru Kota Parepare Siti Nurfazila
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.242 KB) | DOI: 10.31850/ak99.v3i1.2276

Abstract

This study aims to determine the process of preparing the operational cost budget at PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare, to find out the management control system at PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare, as well as knowing the operational cost budget as a management control tool. Data collection was carried out by way of field research to obtain data sourced from PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare, through observation, interviews, and documentation. Data analysis in this study was carried out by direct research on respondents at PT. PLN (Persero) Nusantara Power UPDK Bakaru City of Parepare. After going through the analysis process, the result is the process of preparing the PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare uses a bottom-up approach. The management control system used by PT. PLN (Persero) Nusantara Power UPDK Bakaru Kota Parepare so far has been appropriate. Starting from planning, coordination, communication, evaluation, and decision-making. The operational cost budget functions as a management control tool, where the one-year operational cost budget is used to plan the amount of the following year's operational costs and is based on the previous year's budget.
ANALISIS KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) TERHADAP PENYUSUNAN ANGGARAN DI KOTA PAREPARE Ainul Sanny; Muhammad Hatta; Dayu Suhardi
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.073 KB) | DOI: 10.31850/ak99.v3i1.2277

Abstract

Sistem Informasi Pemerintahan Daerah atau SIPD diwajibkan oleh PP No. 12 Tahun 2019 yang ditegaskan Permendagri Nomor 70 Tahun 2019. Sistem tersebut bertujuan untuk mendorong penyelenggaraan pemerintahan yang lebih adaptif, responsif, dinamis, inovatif, dan akuntabel. . Penelitian ini bertujuan untuk mengetahui seberapa besar tingkat kesiapan Pemerintah Daerah terhadap penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare, faktor pendukung yang harus disiapkan dalam penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare, dan untuk mengetahui hambatan/kendala dalam penggunaan SIPD terhadap penyusunan anggaran di Kota Parepare. Adapun Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu wawancara. Informan dalam penelitian ini yaitu, Sekretaris Badan keuangan Daerah Kota Parepare, Kepala Bidang Anggaran BKD, Kasubid dan Staff Bidang Anggaran. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis data kualitatif. Pemerintah Kota Parepare telah siap dalam menerapkan SIPD terhadap penyusunan Angggaran karena didukung oleh beberapa faktor yaitu, Sumber Daya Manusia, Infrastruktur, dan Kuantitas yang dihasilkan.Namun, masih adanya hambatan /kendala yang terjadi yang disebabkan karena adanya gangguan server.
KINERJA PENGELOLAAN PAJAK BUMI DAN BANGUNAN PADA BADAN KEUANGAN DAERAH KOTA PAREPARE A.Zaedar; Indah Pratiwi; Ema Sapira Salim; Nur Akhmad Albar; Nur Annisa Zahidah; Andi Nurwanah
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.776 KB) | DOI: 10.31850/ak99.v3i1.2278

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja pengelolaan pajak bumi dan bangunan pada Badan Keuangan Daerah Kota Parepare. Adapun teknik pengumpulan data yang yang digunakan dalam penelitian ini yaitu wawancara, observasi, dan dokumentasi. Informan dalam penelitian ini adalah pegawai yang bekerja di Badan Keuangan Daerah Kota Parepare yang berjumlah 4 (empat) orang diantaranya Kepala Badan, Staf Pendapatan, Sub. Bidang Pendataan dan Pendaftaran, Sub. Bidang Penetapatan dan 2 (dua) orang wajib pajak. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kualitatif. Setelah melalui proses analisis maka diperoleh bahwa kinerja pengelolaan Pajak Bumi dan Bangunan (PBB) pada Badan Keuangan Daerah Kota Parepare yaitu secara umum kinerja dalam pemungutan PBB sektor perkotaan berlangsung secara optimal. Hasil penelitian menunjukkan bahwa biaya pelayanan BKD Kota Parepare tidak menerapkan jenis biaya yang dikenakan kepada masyarakat dalam pelayanan pemungutan PBB. Adapun sumber anggaran pembiayaan pelayanan pemungutan PBB berasal dari Dana Alokasi Umum (DAU). Untuk indikator penggunaan fasilitas didalam pemungutan PBB di Kota Parepare tetap memberikan negoisasi dan memberikan solusi dalam menyelesaikan masalah tersebut. indikator kepuasan yang dirasakan sudah baik dari penilaian Kepala Sub. Bidang Pendapatan PBB di Kota Parepare maupun oleh masyarakat namun meskipun sudah baik tapi masih perlu dioptimalkan segala proses pelayanan dalam pembayaran pajak sehingga masyarakat tidak lagi memberikan komplain.
ANALISIS KINERJA PENGELOLAAN PAJAK RESTORAN PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH DI KABUPATEN PINRANG Darmawan Darmawan; Yusriani Asri; Fakhri Ramadhan; Nurul Fatimah; Nur Wafika; Hamdan Yunus; Andi Nurwanah
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.552 KB) | DOI: 10.31850/ak99.v3i1.2279

Abstract

Restoran adaIah tempat di mana orang bisa pergi untuk mendapatkan makanan dan minuman dengan harga tertentu, itu juga termasuk Iayanan katering/catering, kafetaria, kantin, warung, bar, dan tempat-tempat serupa. Tujuan utama dari anaIisis kinerja pengeIoIaan pajak restoran adaIah untuk memastikan apakah Badan PengeIoIa Keuangan dan Pendapatan Daerah Kabupaten Pinrang teIah berhasiI menyeIesaikan seIuruh tahapan sikIus pengeIoIaan keuangan daerah. Jika diIihat dari sikIus pengeIoIaan keuangan daerah khususnya tahap perencanaan, peIaksanaan, peIaporan, dan evaIuasi kinerja, maka kinerja Badan PengeIoIa Keuangan dan Pendapatan Daerah Kabupaten Pinrang daIam mengoIa pajak restoran. PeneIitian ini menggunakan metodoIogi kuaIitatif. HasiI dari peneIitian ini adaIah berdasarkan tahap daIam sikIus pengeIoIaan keuangan daerah yaitu tahap perencanaan sudah termasuk baik diIihat dari cara penentuan dan penetapan target serta tata cara pemungutan pajak restoran yang diIakukan tidak menyimpang dari aturan yang berIaku, tahap peIaksanaan bisa dikatakan sudah baik karena peIaksanaan yang diIakukan seperti penagihan pajak menggunakan dua cara bagi wajib pajak jadi membuat wajib pajak Iebih mudah memiIih cara mereka sendiri namun daIam peIaksanaan masih ditemui beberapa hambatan seperti dampak dari covid-19, tahap peIaporan dikatakan sudah baik karena penyusunan dan peIaporan keuangan yang diIakukan setiap buIan sudah tepat waktu waIaupun masih ditemui kendaIa di Iapangan seperti keterIambatan wajib pajak daIam meIapor namun haI itu masih bisa ditangani, tahap evaIuasi kinerja sudah sangat baik diIihat dari opini/tanggapan dari Badan Pemeriksa Keuangan yaitu Wajar Tanpa PengecuIian membuktikan bahwa kinerja Badan PengeIoIaan Keuangan dan Pendapatan Daerah Kabupaten Pinrang sudah sangat baik.
Analysis Of Swallow's Nest Tax Collection Supervision In The City Of Parepare Burhan; Muh. Hariansyah; Muh. Rifqi; Amira Isnaen; Nurhaliza; Andi Nurwanah
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.365 KB) | DOI: 10.31850/ak99.v3i1.2280

Abstract

This study aims to look at the process of collecting swallow's nests in Parepare City based on Regional Regulation of Parepare City No. 1 of 2014 concerning Tax on Swallow's Nests. And to see how the collection of swallow's nest tax in Parepare City is in accordance with Regional Regulation No. 1 of 2014 concerning Swallow's Nest Tax. Data techniques used in this study were interviews, observation and documentation. The information in this study is the head of the midwife and education staff. The data analysis technique used in this research is qualitative analysis. The swallow's nest tax collection system used by the City Government of Parepare is Self Assessment, in which taxpayers are given in order to report, calculate and pay taxes owed but the implementation of tax collection in Parepare City has not been running because of the awareness of taxpayers in reporting their taxes, calculating, and pay for it. Based on the results of the field assessment research, it shows that the potential of the buildings identified as providers of swiftlet nesting sites has spread across four sub-districts, namely Soreang, Ujung, Bacukiki and West Bacukiki. This distribution shows that the potential for swallow's nest tax revenue is quite high. This can be seen from the development of the Swiftlet's Nest taxpayer (WP) in 2015, only 20 WP, but in 2018 it has reached 70 WP, then in 2019 there are 82 WP and in 2020, there are 86 WP, so it can be concluded that from 2018 -2020 the number of taxpayers has increased.
ANALISIS POTENSI BUMDES DALAM MENINGKATKAN PENDAPATAN ASLI DESA DIDESA CEMBA KABUPATEN ENREKANG Nurul Hijrah; Bahruddin Bahruddin
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.455 KB) | DOI: 10.31850/ak99.v3i1.2282

Abstract

Penelitian ini bertujuan untuk mengetahui potensi BUMDes dalam meningkatkan pendapatan asli desa. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu obrservasi, wawancara dan dokumentasi.Narasumber dalam penelitian ini berjumlah 4 orang yang berperan dalam pengembangan Desa dan BUMDes.Teknik analisis data dalam penelitian ini menggunakan analisis deskriptif kualitatif. Pembentukan BUMDes memiliki maksud untuk menumbuh kembangkan perekonomian desa, meningkatkan Pendapatan Asli Desa (PADes), menyelenggarakan kemanfaatan umum berupa penyediaan jasa bagi peruntukan hajat hidup masyarakat desa, dan sebagai perintis bagi kegiatan usaha ekonomi di desa. Maka dari itu, perlu dikaji lebih mendalam potensi BUMDes Desa Cemba karena dibentuknya BUMDes sebagai tulang punggung dalam pembangunan ekonomi desa dan salah satu upaya mewujudkan kemandirian desa. Berdasarkan hasil penelitian yaitu potensi BUMDes Madalleng dalam meningkatkan Pendapatan Asli Desa (PADes) di Desa Cemba masih kurang optimal dikarenakan usaha-usaha BUMDes Madalleng tidak beroperasi secara maksimal sehingga berdampak terhadap pendapatan BUMDes dan Pendapatan Asli Desa (PADes). Sedangkan potensi rencana usaha BUMDes Madalleng dalam meningkatkan Pendapatan Asli Desa (PADes) di Desa Cemba optimal dikarenakan pendapatan BUMDes dan Pendapatan Asli Desa (PADes) meningkat. Adapun unit usaha BUMDes Madalleng Desa Cemba Kabupaten Enrekang yaitu Sullung Kreatif, Penyewaan Molen/Alat Berat dan Bengkel Desa tetapi untuk saat ini usaha yang berjalan hanya penyewaan molen. Adapun usaha yang direncanakan yaitu pengelolaan air bersih, briket/arang, gula semut dan penggemukan sapi potong.
Analysis Of The Role Of Accounting Information Systems Ineffectiveness Value And Efficiency Of Preparation Financial Reports At Spbu Office 74.916.66 Tanrutedong Nurul Mutiara; Hernianti Harun
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.591 KB) | DOI: 10.31850/ak99.v3i1.2283

Abstract

This study aims to determine the role of accounting information systems in decision making and to determine the value of the effectiveness and efficiency of financial reports at the Tanrutedong gas station 74.916.66 as measured by the level of effectiveness and efficiency ratio. The data collection techniques used in this study were observation, interviews, and documentation. . The type of this research is qualitative. The data analysis technique in this research is descriptive research. The results of the research that has been carried out are the role of accounting information systems in decision making at the Tanrutedong gas station 74.916.66 Accounting information systems play an important role in producing financial report information for the benefit of external parties. The information system also collects information on financial issues for the preparation of financial reports effectively and efficiency. SPBU 74.916.66 Tanrutedong in preparing the financial reports the system module used is the SUMEH application which is an online gas station financial digitization program. The financial reports used with the accounting information system show effective and highly efficient results for the last three years, namely 2020 to 2022 at the Tanrutedong gas station office 74.916.66.

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