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Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Published by Universitas Ichsan Sidenreng Rappang
ISSN : -     EISSN : 29622301     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jeinsa : Ichsan Sidenreng Rappang Economic Journal Published by the Faculty of Economics and Business, Ichsan Sidenreng Rappang University and in collaboration with the Research Institute (LEMLIT) Ichsan Sidenreng Rappang University which focuses on publishing the results of accounting, management and digital business research that is professionally managed and published twice a year between April and Oktober to assist academics, researchers, and practitioners in disseminating their research results.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 247 Documents
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ANALISIS PENERAPAN PERHITUNGAN DAN PELAPORAN PPH 21 DALAM MEWUJUDKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS ANGGOTA DPRD PROVINSI MALUKU) Hardi Fatah Yapono; Amiruddin Amiruddin; Andi Nurwanah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.487

Abstract

This study aims to analyze the implementation of Income Tax Article 21 (PPh Article 21) calculation and reporting and to examine its contribution to achieving individual taxpayer compliance among members of the Regional House of Representatives (DPRD) of Maluku Province. The research employs a qualitative method with a descriptive approach to obtain a comprehensive understanding of the actual conditions in the field through observation, in-depth interviews, and documentation. The findings indicate that the implementation of PPh Article 21 calculation and reporting at the Secretariat of the Maluku Provincial DPRD has generally complied with applicable tax regulations, supported by a clear division of tasks and the utilization of the DJP Online and e-Filing systems. However, several obstacles remain, including delays in receiving withholding tax certificates, system disruptions, and limited understanding of changes in tax regulations, which affect the optimization of material tax compliance. This study concludes that the proper implementation of PPh Article 21 calculation and reporting in accordance with tax regulations contributes to achieving individual taxpayer compliance. Nevertheless, improvements in human resource competencies and a better understanding of tax regulations are still required to ensure sustainable and optimal compliance.
PENGARUH CORETAX, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN PELAPORAN SPT MASA PPN PADA WAJIB PAJAK BADAN KOTA AMBON Ilham Dani; Asri Ady Bakri; Andi Nurwanah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.488

Abstract

This research employed a quantitative approach using primary data collected through questionnaires distributed to Corporate Taxpayers registered in Ambon City. The population consisted of 454 Corporate Taxpayers, with a sample of 82 respondents determined using the Slovin formula. However, only 48 returned questionnaires met the research criteria and were eligible for analysis. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, the CoreTax variable does not have a significant effect on VAT Periodic Tax Return reporting compliance. This is evidenced by a t-value of 1.505 with a significance level of 0.140 (> 0.05). Meanwhile, the Tax Knowledge variable has a positive and significant effect on VAT Periodic Tax Return reporting compliance, with a t-value of 3.775 and a significance level of 0.000 (< 0.05). Likewise, the Tax Sanctions variable has a positive and significant effect on VAT Periodic Tax Return reporting compliance, with a t-value of 2.813 and a significance level of 0.010 (< 0.05). The coefficient of determination test produced an R Square value of 0.614, indicating that CoreTax, Tax Knowledge, and Tax Sanctions collectively explain 61.4% of the variation in VAT Periodic Tax Return reporting compliance, while the remaining 38.6% is influenced by other factors outside the research model. Based on these findings, it can be concluded that Tax Knowledge and Tax Sanctions are important factors in improving VAT Periodic Tax Return reporting compliance among Corporate Taxpayers in Ambon City, whereas CoreTax has not yet demonstrated a significant influence on tax reporting compliance.
IMPLEMENTASI CORETAX DAN DAMPAKNYA TERHADAP KEMUDAHAN PENGGUNAAN LAYANAN PAJAK BAGI WAJIB PAJAK BADAN: STUDI KASUS PADA PT. PRIMA KONSTRUKSI Sitna Hadija Silawane; Asri Ady Bakri; Muhammad Nur
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.489

Abstract

This study aims to analyze the implementation of Coretax and its impact on the ease of using tax services for corporate taxpayers at PT. Prima Konstruksi. This research employed a qualitative approach using a phenomenological method to explore users' experiences in implementing the digital tax administration system. Data were collected through observations, in-depth interviews, and documentation involving informants directly engaged in the company's tax administration activities. The findings indicate that the implementation of Coretax significantly improves the ease of tax administration by integrating various tax services into a single digital platform. The system enhances reporting efficiency, accelerates administrative processes, minimizes data entry errors, and facilitates monitoring of corporate tax obligations. Furthermore, Coretax reduces dependence on multiple tax applications previously used separately. However, several challenges were identified during the early implementation stage, including server disruptions, system adjustments, and the need for user adaptation to the new procedures. Overall, the implementation of Coretax has positively influenced the ease of tax services and has the potential to improve corporate taxpayer compliance.
ANALISIS PERHITUNGAN NATURA DAN PENGAKUAN STATUS PEGAWAI ATAS PERHITUNGAN PPH 21 DENGAN TARIF EFEKTIF RATA-RATA (TER) Studi Kasus Universitas Muhammadiyah Maluku Utara Ternate Safitry Ahmad Sia; Amiruddin Amiruddin; Juliyanty Siddik Tjan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.490

Abstract

This study aims to analyze the calculation of benefits in kind (natura) and employee status recognition in the calculation of Article 21 Income Tax using the Average Effective Tax Rate (Tarif Efektif Rata-rata/TER) at Muhammadiyah University of North Maluku (UMMU) Ternate. This research employed a qualitative method with a case study approach through observations, interviews, and documentation. The findings indicate that the implementation of Article 21 Income Tax calculation on benefits in kind has generally complied with Government Regulation No. 58 of 2023, Minister of Finance Regulation No. 66 of 2023, and Minister of Finance Regulation No. 168 of 2023 through the application of the Average Effective Tax Rate (TER) supported by the DJP Online system. However, its implementation is still constrained by weaknesses in data management, information system integration, human resource competence, and differences in regulatory interpretation. These findings suggest that regulatory compliance should be supported by effective administrative governance and integrated information systems to optimize the implementation of Article 21 Income Tax on benefits in kind.
PENGARUH KOMPETENSI DAN INSENTIF TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA PADA DINAS PERHUBUNGAN KABUPATEN PENAJAM PASER UTARA KALIMANTAN TIMUR Nurhalimah M; Sadly Abdul Djabar; Ilham Safar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.512

Abstract

This Study aims to analyze the effect of competence and incentives on employee performance through job satisfaction at the Department of Transportation Transportation Agency of North Penajam Paser Regency, East Kalimantan. The research approach uses a quantitative method with an explanatory approach involving 99 respondents taken from the research population. Data analysis uses Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPls 3.0. This analysis consists of evaluating the measurement model (Outer Model) which includes Convergent Validity test, Determinant Validity test, Composite Reliability test, AVE values, and continues with assessing the structural model (Inner Model) with explanations of R Square test, Q Square, Direct and Indirect Effect tests, as well as hypothesis testing with t and P values. The analysis results show the hypothesis that Competence has a positive and significant effect on employee performance, Competence has a positive and significant effect on job satisfaction, Incentives do not have a significant effect on employee performance, Incentives have a positive and significant effect on job satisfaction, Competence has a positive and significant effect on performance through job satisfaction, Incentives have a positive and significant effect on performance through job satisfaction, incentives affect employee performance through job satisfaction. These findings show that improving employee performance is influenced not only by competence but also by job satisfaction, which acts as a mediating mechanism in that relationship.
PENGARUH KUALITAS PELAPORAN DAN PENGELOLAAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA BLUD RUMAH SAKIT UMUM DAERAH dr. H. SOEMARNO SOSROATMODJO KABUPATEN BULUNGAN KALIMANTAN UTARA Norlin Whang; Mujahid Mujahid; Abdul Samad A
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.514

Abstract

This study aims to examine and analyze the influence of Financial Reporting Quality and Financial Management, both partially and simultaneously, on Public Accountability at the Regional Public Service Agency (BLUD) of dr. H. Soemarno Sosroatmodjo Regional General Hospital, Bulungan Regency, North Kalimantan. This type of research is associative quantitative. The population in this study consisted of 100 employees involved in the financial management of BLUD RSUD dr. H. Soemarno Sosroatmodjo, with a purposive sampling technique resulting in 80 respondents based on the Slovin formula calculation. Data collection was conducted through the distribution of questionnaires that had been tested for validity and reliability. The data analysis methods used were Multiple Linear Regression Analysis, t-test, F-test, and Coefficient of Determination with the assistance of SPSS. The results showed that Financial Reporting Quality partially has a positive and significant effect on Public Accountability; Financial Management partially has a positive and significant effect on Public Accountability; and Financial Reporting Quality and Financial Management simultaneously have a positive and significant effect on Public Accountability.
EFEKTIVITAS PENERAPAN 5S (SENYUM, SALAM, SAPA, SOPAN DAN SANTUN) PADA PELAYANAN UPTD RSD DR. H. SOEMARNO SOSROATMODJO TANJUNG SELOR KABUPATEN BULUNGAN KALIMANTAN UTARA Diah Hastuti; A. Nur Insan; Syamsuddin Bidol
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.515

Abstract

This study aims to measure the effectiveness of implementing the 5S culture (Smile, Greeting, Salutation, Politeness, and Courtesy) in the services of UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor, Tanjung Selor District, Bulungan Regency, North Kalimantan Province. The problem addressed in this study is how effective the implementation of the 5S culture at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor is in efforts to improve excellent service. The research method used by the researcher is a qualitative method. This study uses primary and secondary data, with data collection techniques including interviews, observation, and documentation. The research involved 14 informants. The results of the study show that the implementation of the 5S culture as an effort to achieve excellent service has been quite effective. This can be seen from the findings during the research, where patients expressed a high level of satisfaction with the implementation of the 5S culture at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor. In conclusion, measuring the effectiveness of implementing the 5S culture (Smile, Greeting, Salutation, Politeness, and Courtesy) in the services at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor is not a simple task, because effectiveness must be examined from various perspectives and depends on who evaluates and interprets it. The implementation of the 5S culture has a highly positive influence on patient satisfaction, as reflected in patient feedback indicating satisfaction when the quality of service meets their expectations. In addition to its positive impact on satisfaction, the implementation of the 5S culture also has psychological benefits for patients, making them feel valued, comfortable, and calm, and psychologically encouraging a faster recovery.
PENGARUH BUDAYA BERUSAHA BERBASIS NILAI-NILAI LOKAL TANA TORAJA DAN DIGITALISASI USAHA TERHADAP KEBERLANJUTAN USAHA PADA UMKM DI KABUPATEN TANA TORAJA Tiara Titania Linggi; Mujahid Mujahid; Ilham Safar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.516

Abstract

This study aims to examine and analyze the effect of Business Culture Based on the Local Values of Tana Toraja and Business Digitalization on Business Sustainability among Micro, Small, and Medium Enterprises (MSMEs) in Tana Toraja Regency. This study employed a quantitative research method. Data were collected through questionnaires distributed to 125 MSME owners in Tana Toraja Regency. The data were analyzed using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that Business Culture Based on the Local Values of Tana Toraja had a positive and significant effect on Business Sustainability. Business Digitalization also had a positive and significant effect on Business Sustainability. Simultaneously, Business Culture Based on the Local Values of Tana Toraja and Business Digitalization had a positive and significant effect on Business Sustainability. The Adjusted R Square value of 0.409 indicates that the two independent variables explained 40.9% of the variation in Business Sustainability, while the remaining 59.1% was influenced by other factors outside the research model. These findings indicate that strengthening the local cultural values of Tana Toraja, combined with the effective utilization of digital technology, can serve as an important strategy for enhancing the ability of MSMEs to maintain and develop their businesses sustainably in Tana Toraja Regency.
DAMPAK DIGITALISASI AUDIT TERHADAP INDEPENDENSI AUDITOR DAN TANTANGAN ETIKA AUDITOR INSPEKTORAT KABUPATEN PINRANG Fajri Fajri; Yasri Tarawiru; Hasdiana Hasdiana
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.517

Abstract

The abstract is written in 1 paragraph without citation, footnotes, and abbreviations. This study examines the impact of audit digitalization on auditor independence and ethical challenges faced by auditors at the Inspectorate of Pinrang Regency. The study employed a qualitative approach with purposive sampling involving auditors who actively use digital audit technology. Data were collected through in-depth interviews, observations, and documentation and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that digitalization improves audit efficiency, data access, communication, and report preparation. However, excessive dependence on digital systems may threaten auditor independence if system outputs are accepted without professional verification. Auditors maintain independence by applying audit standards, professional judgment, and verification procedures to all digital evidence. Ethical challenges identified include data confidentiality, information security, technological dependence, and maintaining professional skepticism in a digital environment. The study concludes that digital technology functions as a supporting tool rather than a substitute for auditor professional judgment, and strengthening ethical guidelines and digital competence is essential to maintain audit quality and public trust.
PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH REPUBLIK INDONESIA (SIPD RI) DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN PADA PEMERINTAH KECAMATAN MARITENGNGAE Sediana Sediana; Asrini Asrini; Amrizal Salida
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.518

Abstract

This study aims to determine the effect of the implementation of the Regional Government Information System of the Republic of Indonesia (SIPD RI) and the Government Internal Control System (SPIP) on the effectiveness of financial management in the Government of Maritengngae District, Sidenreng Rappang Regency. The research method used is a quantitative approach with path analysis techniques. The research population amounted to 33 employees involved in financial management and the entire population was sampled through the saturated sample technique. Data was collected using a questionnaire and analyzed with the help of SPSS. The results of the study show that partially the Regional Government Information System of the Republic of Indonesia (SIPD RI) has a positive and significant effect on the effectiveness of financial management, as well as the Government Internal Control System (SPIP) also has a positive and significant effect on the effectiveness of financial management. Simultaneously, the Regional Government Information System of the Republic of Indonesia (SIPD RI) and the Government Internal Control System (SPIP) have a positive and significant effect on the effectiveness of financial management. These findings confirm that the integration of information systems and effective internal control plays an important role in improving the effectiveness of regional financial management.

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