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Phinisi Applied Accounting Journal
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 29670550     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Pinisi Applied Accounting Journal adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi terapan. PAAJ berkomitmen untuk menerbitkan karya-karya ilmiah berkualitas tinggi di bidang akuntansi dan bidang lain yang terkait yang menggunakan alat analisis dari disiplin ilmu dasar seperti ekonomi, statistik, psikologi, dan sosiologi. PAAJ juga menerbitkan hasil penelitian dengan metode studi lapangan yang dilakukan untuk menjawab pertanyaan-pertanyaan ekonomi, faktor eksternal dan internal dalam bidang akuntansi, pengauditan, pengungkapan, pelaporan keuangan, perpajakan, dan sistem informasi serta bidang terkait seperti keuangan perusahaan, investasi, pasar modal, hukum, perikatan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 1 (2023): APRIL" : 5 Documents clear
Learning Model For Entrepreneurship Subjects Based On Local Cultural Wisdom Bado, Basri; Hasbiah, Sitti
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Tujuan penelitian ini melakukan pengembangan model pembelajaran mata kuliah kewirausahaan dengan pendekatan kearifan budaya lokal yang dapat memberikan solusi setiap permasalahan yang ada pada pelaksanaan pembelajaran kewirausahaan, sehingga diharapkan kompetensi kognitif dan afektif mahasiswa dapat meningkat, sekaligus meningkatkan kepercayaan diri mahasiswa setelah menjadi sarjana untuk berwirausaha. Selanjutnya mengidentifikasi permasalahan terkait metode pembelajaran kewirausahaan yang selama ini diterapkan pada mahamahasiswa tingkat akhir di Universitas Negeri Makassar. Identifikasi dilakukan dengan teknik Mapping dengan cara wawancara terstruktur dan pengumpulan data primer dengan metode Participatory Rural Appraisal (PRA) yang menggunakan kuesioner dan wawancara. Langkah selanjutnya adalah pengembangan model yang bersifat deskriptif, menggariskan langkah-langkah: 1) persiapan, 2) pengembangan bentuk awal produk, 3) validasi produk, 4) pengujian bentuk awal produk. Produk yang akan dihasilkan berupa produk model pembelajaran dalam mata kuliah kewirausahaan. Output dari penelitian selain untuk diterbitkan pada jurnal nasional atau internasional juga akan dibuat dalam dokumen buku ajar sebagai pedoman pelaksanaan model pembelajaran menggunakan pendekatan kearifan budaya budaya lokal. Kata kunci : Metode Pembelajaran, mahasiswa, Kewirausahaan, MahasiswaThis research is conducted with the aim of developing learning model of entrepreneurship subject with local culture wisdom approach that can give way to improve existing problems in the implementation of entrepreneurial learning, so it is expected that cognitive and affective competence of students can be increased, while improving students' self-confidence after completion to be able to entrepreneurship. Next identify the problems related to entrepreneurial learning method that has been applied to the final year students at the State University of Makassar. Identification is done by Mapping technique by structured interview and primary data collecting by Participatory Rural Appraisal (PRA) method using questioner and interview. The next step is to develop a descriptive model, outlining the steps: 1) preparation, 2) developing the initial product form, 3) product validation, 4) testing the initial product form. The product will be produced in the form of learning model products in entrepreneurship courses. The output of the research other than to be published in national or international journals will also be made in the textbook document as a guide for the implementation of the learning model using the approach of local cultural culture wisdom.Keywords: Learning method, student, Entrepreneurship, Student
Accounting Information System for Fast Secure Loan Distribution (KCA) at PT Pegadaian (Persero) Pelita Makassar Branch M, Yuliana; Idrus, Mukhammad
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Abstract. This study aims to find out how the accounting system is in distributing Fast Safe Credit at PT Pegadaian (persero) Pelita Makssar Branch. The variabel in this study is a single variabel, namely the Credit Distribution Accounting Information System. Data collection techniques in this study were carried out using documentation and interviews. Data analysis was carried out using a qualitative descriptive method. The results of this study indicate  that the application of accounting information system in channeling fast secure credit at PT Pegadaian Pelita Makassar Branch has Supported the smhooth process of granting secure fast credit, this can be seen from the fulfillment of all elements of the implemented accounting information system component which consist of from people who operate systems, procedures, data, software, infrastructure, and internal controls to measure the security of stored data. Keywords: Accounting Information System, Secure Loan Distribution Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi dalam penyaluran kredit cepat aman (KCA) pada PT Pegadaiaan Cabang Pelita Makassar. Variabel penelitian ini adalah variabel tunggal yaitu Sistem Informasi Akuntansi Penyaluran Kredit. Teknik pengumpulan data pada penelitian ini dilakukan dengan menggunakan dokumentasi dan wawancara. Analisis data dilakukan dengan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi dalam penyaluran kredit cepat aman (KCA) pada PT Pegadaian Cabang Pelita Makassar telah menujjang proses kelancaran pemberian kredit cepat aman, hal ini dapat dilihat dari terpenuhinya semua unsur-unsur komponen sistem informasi akuntansi yang dijalankan terdiri dari oerang yang mengoperasikan sistem, prosedur, data, software, infrastruktur, serta pengendalian internal untuk pengukuran kemaanan data yang tersimpan. Kata kunci: Kredit Cepat Aman, Sistem Informasi Akuntansi
Study of Fraud in Management of Fixed Assets at PT Makassar New Port Hanafi, M. Raihan Wafil Amin; Majid, Jamaluddin; Aditya, Roby
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Abstract. This study aims to determine the application of the shiddiq trait in minimizing fraud against fixed asset managers at PT Makassar New Port. This study uses a qualitative method with a phenomenological approach. The data sources in this study are primary data sources obtained from several informants and the results of field observations. The data collection method was carried out by conducting structural interviews, observation, and documentation with informants who were used as research subjects. The data analysis used is descriptive qualitative by looking at how the shiddiq trait is applied in minimizing fraud against fixed asset managers at PT Makassar New Port. Furthermore, the validity test of the data used includes trust, transferability, dependability and certainty. The results of this study indicate that the application of shiddiq traits in PT Makassar New Port for fixed assets is good and well implemented. This can be seen from the commitment of employees to carry out indicators of shiddiq traits in their daily activities, for example by maintaining honesty, adjusting their words and actions, being careful be careful in speaking, and be careful in making decisions. With shiddiq, it will produce financial reports that are reliable, transparent, trustworthy, and recorded according to what already exists so that fraud can be minimized. Keywords: Siddiq's Nature, Fixed Asset Manager, Fraud. Abstrak. Penelitian ini bertujuan untuk mengetahui penerapan sifat shiddiq dalam meminimalisir fraud terhadap pengelola aset tetap pada PT Makassar New Port. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Adapun sumber data yang dalam penelitian ini adalah sumber data primer yang diperoleh dari beberapa informan dan hasil observasi lapangan. Metode pengumpulan data dilakukan dengan melakukan wawancara struktur, observasi, dan dokumentasi dengan informan yang dijadikan subjek penelitian. Analisis data yang digunakan adalah deskriptif kualitatif dengan melihat bagaimana penerapan sifat shiddiq dalam meminimalisir fraud terhadap pengelola aset tetap pada PT Makassar New Port. Selanjutnya, uji keabsahan data yang digunakan meliputi kepercayaan, keteralihan, kebergantungan dan kepastian. Hasil penelitian ini menunjukkan bahwa penerapan sifat shiddiq dalam PT Makassar New Port untuk bagian aset tetap sudah bagus dan diterapkan dengan baik hal ini dilihat dari komitmen karyawan menjalankan indikator sifat-sifat shiddiq dalam aktivitas kesehariannya misalnya dengan menjaga kejujuran, menyesuaikan perkataan dan perbuatannya, hati-hati dalam berucap, dan hati-hati dalam mengambil keputusan. Dengan adanya shiddiq akan menghasilkan laporan keuangan yang handal, trasnparan, bisa dipercaya, dan dicatat sesuai yang sudah ada sehingga bisa meminimalisir tindakan fraud. Kata Kunci: Sifat Shiddiq, Pengelola Aset Tetap, Fraud
The Effect of Motivation, Stress and Work Environment on the Performance of Tax Audit in KPP Madya Makassar Rabiyah, Ulfa
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

To produce a quality tax audit, of course, begins with the good performance of the tax examiner. The results of the evaluation of the inspection activities of the Makassar Madya Tax Service Office for the period 2018 to July 2021 show that SP2 is still high at Makassar Madya KKP every year. If it is related to the performance of the tax auditor, it means that the tax audit carried out by the tax auditor must be in accordance with the purpose of the tax audit, namely to test taxpayer compliance and other purposes in order to implement the provisions of tax laws and regulations. The research method is quantitative research using questionnaires, the questionnaires are distributed to 31 tax examiners at KPP Madya Makassar. The results of the study found that motivation had a positive and insignificant effect on the performance of the tax examiner at the Makassar Intermediate Tax Service Office. Stress does not have a positive and insignificant effect on the performance of the tax examiner at the Makassar Madya Tax Service Office and the work environment has a positive and significant effect on the performance of the tax examiner at the Makassar Intermediate Tax Office. expected to examine other variables that affect the performance of tax examiners such as compensation, work culture, training, personality, career planning and employee empowerment.Keywords: Motivation, Stress, Work Environment, Performance 
The Effect of The Taxation System and Tax Justice on The Succes of The Tax Amnesty at KPP Pratama Makassar Utara Liong, Harlina; Uluputty, Nurdjanna Fadjrin; Daing, Ardaningsi
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

This research aims to determine the effect of the taxation system and justice on the success of the tax amnesty KPP Pratama Makassar Utara. Where in this research using a quantitative approach. The object of this research is the employees at KPP Pratama Makassar Utara. This research uses nonprobability with sample selection done using the Slovin formula and obtained a sample of 52 people. Collection data using the documentation method and questionnaires distributed to respondents and processed using SPSS version 23. The analysis design data used was multiple linear regression. The results of this research indicate that the results of partial hypothesis testing that the taxation system has no significant effect on the success of the tax amnesty, and so tax justice has a significant effect on the success of the tax amnesty. Meanwhile, the simultaneous test shows that the taxation system and tax justice have a simultan and significant effect on the success of the tax amnesty.

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