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Rudi Abdullah
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JITAA : Journal Of International Taxation, Accounting And Auditing
Published by Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
ISSN : -     EISSN : 28293670     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JITAA : Journal Of International Taxation, Accounting And Auditing with e-ISSN : 2829-6370 (Online) is an electronic scientific journal published online twice (June and December) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JITAA : Journal Of International Taxation, Accounting And Auditing received discusses various research approaches, namely quantitative, qualitative methods, and mixed methods. It focuses on a variety of Taxation, Accounting, and Auditing topics or themes such as the following : Financial Accounting, Management Accounting, Sector Public Accounting, Sharia Accounting, Forensic Accounting, Behavioral Accounting (Include ethics and professionalism), Banking and Insurance Accounting, Small Medium Enterprises Accounting, Accounting System Information, Environmental Accounting, Rural Credit Institutions Accounting, Tax Accounting, Tax, Auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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PENGARUH KECERDASAN EMOSIONAL AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR INSPEKTORAT KABUPATEN KONAWE KEPULAUAN Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.129

Abstract

This study aims to determine the effect of auditor's emotional intelligence on auditor performance at the Konawe Kepulauan Regency Inspectorate Office. The data was collected using a questionnaire. Data obtained from 30 people. Data analysis used simple linear regression. The results of the analysis show (R2) = 0.734 which means that 73.4% of the variation of the increase in Auditor Emotional Intelligence on Auditor Performance (X) and the remaining 26.6% is influenced by other variables outside the model, so it can be concluded that the effect of Auditor Emotional Intelligence on Performance The auditor's influence is strong. The correlation coefficient value of 0.857 means that there is a positive relationship between Auditor Emotional Intelligence and Auditor Performance, where the lending variable has a significant value of 0.000 which is smaller than a = 0.05. Thus the research hypothesis is accepted.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA (STUDI KASUS PADA CV. CITRA NIAGA CEMERLANG BAUBAU Mutmainnah, Mutmainnah
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.130

Abstract

This study aims to determine the application of accountability accounting with budget as a cost control tool at CV Citra Niaga Cemerlang Baubau. The population that is used as the target of this research is cost control, the data analysis used is descriptive analysis. The results of the study indicate that the application of corporate responsibility accounting has not been adequate. This is supported by the non-fulfillment of indicators for the application of accountability accounting at CV Citra Niaga Cemerlang Baubau which has compiled an organizational structure quite well. This can be seen from the existence of a clear description of the division of authority and responsibility for each level of management and working relationships between sections within the company. The existence of an organizational structure allows the success of the planning and control programs set by the company.
ANALISIS PENCATATAN DAN PELAPORAN AKUNTANSI PERSEDIAAN BARANG PADA CV. CITRA NIAGA CEMERLANG Wani, Sri
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.131

Abstract

This study aims to determine the Analysis of Recording and Accounting Reporting of Goods. The population that is used as the target of this research is the recording and inventory of goods, the data analysis used is descriptive analysis. The results showed that the implementation of the inventory recording and reporting accounting system was adequate. Within the company, there has been a clear separation of functions between the warehouse department and the inventory registering administrative staff. The selection of the method for recording inventory is also appropriate, namely by using the perpetual method, where every inventory mutation occurs will be immediately recorded in the warehouse book or inventory book. The procedures that make up the inventory recording and reporting system in this company are adequate but in practice there are sometimes procedures that are not implemented, for example the procedure for recording the cost of inventory returned to the supplier. In this procedure, the warehouse department sometimes directly asks the supplier to pick up the goods that have been sent, the goods are not in accordance with the order.
MANAJEMEN PENGELOLAAN BANK SAMPAH Latifah, Eny; Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.132

Abstract

The aim of this research is to determine the management of Waste Bank management. The research method is qualitative with a case study type. The results of the research are that waste bank management includes: first, planning: there are three plans, short term (increasing the number of members and compiling reports), medium term (optimizing reuse activities) and long term (collaborating with other institutions). Second, Organizing (organizing) consists of: Prosperous Waste Bank administrators carrying out tasks according to their respective fields and duties. Third, Actuating (implementation): Sejahtera Waste Bank implements a waste management program by applying the 3 R principles (reduce, reuse and recycle). and carrying out member savings activities as well as implementing a biopore hole creation program. And Fourth, Controlling: Prosperous Waste Bank carries out regular evaluations of waste bank programs.
KONSEP GREEN ACCOUNTING UNTUK CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) PERUSAHAAN DI INDONESIA Latifah, Eny; Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.133

Abstract

The aim of this research is to determine the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia. The research method is qualitative with the Systematic Literature Review method. The research results are that the Green Accounting Concept for Corporate Social Responsibility Disclosure  for Companies in Indonesia includes: first, Legitimate Theory where accounting has a role as a foundation in developing the theory of social responsibility disclosure. Second, Green accounting or what is known as green accounting is a renewal of ideas in accounting which focuses on the scope of accounting not just on financial transactions, events or objects, but also on social and environmental objects, transactions or events. Third, Environmental Disclosure is disclosure of information about the environment by companies as a manifestation of social responsibility, so that it can be used as an object of observation that is useful for interested parties. Fourth, Entity Theory has the concept that companies must be separated from their owners, because they are independent bodies
PERSPEKTIF USHUL FIQIH ATAS ZAKAT PROFESI DALAM PEMIKIRAN FIQIH KONTEMPORER Rohmah, Yuni; Setiawan, Hendrik; Mubarriroh, Lailatul; Mamdukh, Muhammad; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.694

Abstract

The purpose of this research is to find out the perspective of ushul fiqh scholars on professional zakat in contemporary fiqh thinking. The research method used is descriptive qualitative with the type of literature. The results of the study are that there are differences of opinion among contemporary scholars about the amount of professional zakat, namely 2.5% and 20%. Opinion of professional zakat with a level of 2.5%, this is because it is based on qiyas (analogous) to trade zakat. The reason is because professional workers are selling services, thus including tijarah (trade). Professional zakat is calculated based on hawl or not based on hawl. If it is based on hawl, what is subject to zakat is the accumulation (sum) of income for one year. If it is not based on hawl, then the obligation of zakat is carried out when the income reaches the nishab
PENGARUH ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN (STUDI EMPIRIS PADA BRI KOTA KENDARI) Khasanah, Azizul
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.1054

Abstract

The study aims to determine the effect of audit quality attributes on client satisfaction (Empirical study at BRI Kendari City), data collection was carried out using a questionnaire. Data obtained from 20 people. Data analysis using simple regression. The results of the analysis show that Audit Quality Attributes affect client satisfaction at BRI Kendari City. It can be indicated, that the increase in client satisfaction is good where the implementation of Audit Quality Attributes at BRI Kendari City is generally very good. The results showed that most responders strongly agree to perform Audit Quality Attributes at BRI Kendari City which in turn will increase client satisfaction at BRI Kendari City. This good client satisfaction at BRI Kendari City is inseparable from the Audit Quality Attributes carried out by BRI Kendari City. Because basically the implementation of Audit Quality Attributes is directed at strategic areas and is operationally focused on activities that can provide more meaningful input for Bank management in order to achieve the goals set in accordance with the vision and mission of the organisation.
PENGARUH AUDIT INTERNAL TERHADAP EFISIENSI PENGENDALIAN INTERNAL KREDIT PADA BRI KOTA KENDARI Hardini, Hardini
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.1055

Abstract

This study aims to determine the effect of internal audit on the efficiency of credit internal control at BRI Kendari City, data collection was carried out using a questionnaire. Data obtained from 24 people. Data analysis using simple regression. The results of the analysis show that Internal Audit has a significant effect on the efficiency of credit Internal Control at BRI Kendari City, because the previously proposed hypothesis is accepted. This can be seen from the sig t value of 0.000, when compared to the significant level of 0.05, the sig t value (0.000) < ? = 0.5 or this can be interpreted that the research hypothesis (H 0) proposed is proven to be acceptable that there is a significant influence between the Internal Audit variable on the Efficiency of Internal Control of credit at BRI Kendari City or in other words if it is rejected or H1 is accepted, so that a decision can be made to reject H0 and H1 is accepted.
PENGARUH EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KEBERHASILAN USAHA PADA SAME HOTEL KENDARI Nining, Nining
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.1056

Abstract

Research entitled The Effect of the Effectiveness of the Internal Control System on Business Success at Same Hotel Kendari. This study aims to determine the effect of the effectiveness of the internal control system on business success at Same Hotel Kendari, data collection was carried out using a questionnaire. Data obtained from 30 people. Data analysis using simple regression. The analysis results show the regression equation Y = 7.022 + 0.605 X, this shows that if there is a change in the dimension of the Internal Control System by I unit, it will cause a change in performance by 60.5%. The effect of the Internal Control System on Business Success can be seen from the significance value of t in simple regression analysis, namely sig t = 0.00 < a = 0.05. The correlation coefficient (R) value of 0.809 means that the correlation between the independent variable Internal Control System (X) and Business Success (Y) is positive.
ANALISIS PENERAPAN OFFICIAL ASSESMENT SYSTEM DALAM PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA KANTOR BADAN PENDAPATAN DAERAH KABUPATEN KONAWE SELATAN Jaya, Asnan; Muthalib, Abd. Azis; A.Sabilalo, Mahmudin
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.1057

Abstract

This research aims to analyze the implementation of the official assessment system in land and building tax revenue at the Regional Revenue Office of South Konawe Regency. Data collection was carried out using observation, interviews, and documentation techniques. The researcher used source triangulation to check the validity of the research data. Data analysis in this study employs three components consisting of data reduction, data presentation, and conclusion drawing. The results of the study indicate that: (1) The Regional Revenue Office of South Konawe Regency has implemented the official assessment system in land and building tax revenue effectively. (2) The factors that become obstacles/challenges in the implementation of the official assessment system include lack of understanding, access difficulties, technical disruptions, regulatory changes, and financial limitations. (3) Strategies to overcome the obstacles/challenges in the implementation of the official assessment system include socialization and education, improving technical services, investing in adequate software, better data management, alternative payments, education and assistance, payment relief, improving accessibility, and enhancing communication with taxpayers.

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