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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 34 Documents
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Determinants of Accountability in Village Financial Management with Internal Control System as a Moderating Variable (A Study of Villages in Towuti Subdistrict, East Luwu Regency) Agustina, Irnarezky; Sumarlin, Sumarlin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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This study aims to examine the effect of village apparatus competence, financial report presentation, and financial report accessibility on the accountability of village financial management with the internal control system as a moderating variable in villages in Towuti Subdistrict, East Luwu Regency. This research is quantitative in nature. The sampling technique used is purposive sampling, with data collection through questionnaires. The questionnaires were distributed to 18 villages, with a total sample size of 149 respondents. The data analysis was performed using multiple regression analysis and Moderated Regression Analysis (MRA) with SPSS version 26. The results of the study indicate that village apparatus competence and the presentation of financial reports have a positive and significant impact on the accountability of village financial management, while financial report accessibility does not have an impact on the accountability of village financial management. The moderating regression analysis shows that the internal control system is able to moderate the relationship between financial report presentation and the accountability of village financial management, while the internal control system does not moderate the relationship between village apparatus competence and financial report accessibility on the accountability of village financial management. Based on the findings, the implications of this study suggest the need for efforts to improve the transparency and accountability of village financial management by the village apparatus.Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparat desa, penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa dengan sistem pengendalian internal sebagai variabel moderasi pada desa se-Kecamatan Towuti Kabupaten Luwu Timur. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan teknik pengumpulan data menggunakan angket / kuesioner. Kuesioner disebar ke 18 desa. Total sampel pada penelitian ini sebanyak 149. Data analisis dengan menggunakan teknik analisis regresi berganda dan analisis regresi moderasi atau Moderate Regression Analisis (MRA) dengan menggunakan aplikasi SPSS versi 26. Hasil dari penelitian ini menunjukkan bahwa kompetensi aparat desa dan penyajian laporan keuangan memilik pengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa sedangkan aksesibilitas laporan keuangan tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan desa. Analisis regresi moderasi menunjukkan bahwa sistem pengendalian internal mampu memoderasi hubungan antara penyajian laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa sedangkan sistem pengendalian internal tidak mampu memoderasi hubungan antara kompetensi aparat desa dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa. Berdasarkan hasil penelitian maka implikasi dari penelitian ini diperlukan upaya peningkatan transparansi dan akuntabilitas pengelolaan keuangan desa yang dilakukan oleh aparat desa.
Exploring the Relationship Between Tax Socialization and Tax Compliance in MSMEs: A Case Study from North Kolaka District Joana, Fery Insan; Arfandi, Muhammad
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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Abstract. This study examines the impact of tax socialization on tax compliance among MSME actors in North Kolaka District. Using a regression analysis, the research analyzes how socialization efforts influence tax compliance behavior. The results show a significant positive relationship between tax socialization and tax compliance, with 52.7% of the variation in compliance explained by the level of socialization. As socialization efforts increase, tax compliance tends to improve, with a strong correlation (r = 0.726) between the two variables. These findings suggest that enhanced tax socialization can effectively encourage MSMEs to meet their tax obligations. The study highlights the importance of targeted educational programs in improving compliance rates and fostering a culture of tax responsibility among MSMEs in North Kolaka. Keywords: North Kolaka District; Regression Analysis; Tax Compliance; Tax Socialization; SMEs (Small and Medium Enterprises) Abstrak. Penelitian ini mengkaji pengaruh sosialisasi perpajakan terhadap kepatuhan pajak pada pelaku UMKM di Kabupaten Kolaka Utara. Dengan menggunakan analisis regresi, penelitian ini menganalisis bagaimana upaya sosialisasi memengaruhi perilaku kepatuhan pajak. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara sosialisasi perpajakan dan kepatuhan pajak, dengan 52,7% variasi kepatuhan dapat dijelaskan oleh tingkat sosialisasi. Seiring dengan meningkatnya upaya sosialisasi, kepatuhan pajak cenderung meningkat, dengan korelasi yang kuat (r = 0,726) antara kedua variabel. Temuan ini menunjukkan bahwa peningkatan sosialisasi perpajakan dapat secara efektif mendorong UMKM untuk memenuhi kewajiban pajaknya. Penelitian ini menyoroti pentingnya program edukasi yang ditargetkan dalam meningkatkan tingkat kepatuhan dan membangun budaya tanggung jawab pajak di kalangan UMKM di Kabupaten Kolaka Utara. Kata kunci: Analisis Regresi; Kabupaten Kolaka Utara; Kepatuhan Pajak; Sosialisasi Perpajakan; UMKM 
Analysis Comparison of Company Financial Performance Before and After Merger in Companies Listed on the Indonesia Stock Exchange Khaeruddin, Faizah; Sirajuddin, Suharti
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): OCTOBER
Publisher : Universitas Negeri Makassar

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This research aims to analyze the impact of mergers carried out on the Indonesia Stock Exchange for 2 years, namely before and after the merger has an effect on company value. The type of research carried out is quantitative descriptive research, meaning it presents a complete portrait of a social phenomenon by including certain variables that are relevant to the problem being studied. The research results show that the merger does not lead to improvements in the company's financial performance. Financial performance in this research uses liquidity, solvency and profitability. There are differences in the liquidity ratio using the current ratio and profitability using the return on equity ratio, but there is no difference in the solvency ratio using the debt to total asset ratio.Penelitian ini bertujuan untuk menganalisis dampak merger yang dilakukan di Bursa Efek Indonesia selama 2 tahun yaitu sebelum dan sesudah merger berpengaruh terhadap nilai perusahaan. Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif, artinya menyajikan potret lengkap suatu fenomena sosial dengan memasukkan variabel-variabel tertentu yang relevan dengan permasalahan yang diteliti. Hasil penelitian menunjukkan bahwa merger tidak mengarah pada peningkatan kinerja keuangan perusahaan. Kinerja keuangan dalam penelitian ini menggunakan likuiditas, solvabilitas, dan profitabilitas. Rasio likuiditas menggunakan rasio current ratio dan profitabilitas menggunakan rasio return on equity terdapat perbedaan. Namun rasio solvabilitas menggunakan debt to total asset ratio tidak terdapat perbedaan.
Strategies and Implementation of Sustainable Economic Development by Local Governments: Challenges and Opportunities Paramita, Ahsani; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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Sustainable economic development has become a global and national imperative, requiring active roles of local governments as frontline implementers. This article analyzes the roles, strategies, challenges, and opportunities faced by local governments in achieving sustainable economic development. Using qualitative literature review methodology, we examine regional policies, programs, and case studies. Results indicate that local governments play pivotal roles through environmentally based spatial planning, empowerment of green local MSMEs, sustainable tourism development, and circular economy principles. Key challenges include budget constraints, human resource capacity gaps, inter-institutional coordination issues, and short-term development pressures. However, significant opportunities exist through technology adoption, multi-stakeholder collaboration, and green fiscal incentives. We conclude that successful local sustainable economic development requires strong political commitment, supportive regulations, institutional capacity building, and active community-business participation. Keywords: Sustainable Economic Development, Local Government, Green Economy, Regional Policy, Regional Development, Sustainable MSMEs, Pembangunan ekonomi berkelanjutan telah menjadi imperatif global dan nasional, menuntut peran aktif pemerintah daerah sebagai ujung tombak pelaksana. Artikel ilmiah ini bertujuan untuk menganalisis peran, strategi, tantangan, dan peluang yang dihadapi pemerintah daerah dalam mewujudkan pembangunan ekonomi yang berkelanjutan. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif, mengkaji berbagai kebijakan, program, dan studi kasus di tingkat daerah. Hasil kajian menunjukkan bahwa pemerintah daerah memegang peran kunci melalui perencanaan tata ruang berbasis lingkungan, pemberdayaan UMKM berbasis lokal dan hijau, pengembangan pariwisata berkelanjutan, serta penerapan prinsip ekonomi sirkular. Tantangan utama meliputi keterbatasan anggaran, kapasitas SDM, koordinasi antar lembaga, dan tekanan pembangunan jangka pendek. Namun, peluang besar terbuka melalui pemanfaatan teknologi, penguatan kolaborasi multi-pihak, dan insentif fiskal hijau. Artikel ini menyimpulkan bahwa keberhasilan pembangunan ekonomi berkelanjutan di tingkat daerah memerlukan komitmen politik kuat, regulasi yang mendukung, peningkatan kapasitas kelembagaan, serta partisipasi aktif masyarakat dan dunia usaha. Kata kunci: Pembangunan Ekonomi Berkelanjutan, Pemerintah Daerah, Ekonomi Hijau, Kebijakan Daerah, Pembangunan Wilayah, UMKM Berkelanjutan 
The Role Of Financial Information Quality In Responding To Interest Rate Policy The Central Bank Of Indonesia: Implications For Capital Market Investors Putri, Rifna Ayu Novita; Fhaeza, Nurul Hilalliyah; Hasan, Nur Anisa
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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Main objective: This study analyzes the role of financial information quality in helping investors respond to BI interest rate changes, and assesses the contribution of regulations and accounting standards in maintaining information transparency. Method: Using a case study approach on five issuers, it was found that high-quality financial information makes it easier for investors to make decisions when interest rate changes occur. Key Findings: Companies with transparent reporting tend to get a more positive market response. Regulations and reporting standards have also been shown to be important in improving market efficiency by reducing information asymmetry.Keywords:, Financial Information Quality, Interest Rate Policy, Capital Market Investors Tujuan utama: Penelitian ini menganalisis peran kualitas informasi keuangan dalam membantu investor merespons perubahan suku bunga BI, serta menilai kontribusi regulasi dan standar akuntansi dalam menjaga transparansi informasi. Metode: Dengan pendekatan studi kasus pada lima emiten, ditemukan bahwa informasi keuangan yang berkualitas tinggi mempermudah investor dalam mengambil keputusan saat terjadi perubahan suku bunga. Temuan Utama: Perusahaan dengan pelaporan yang transparan cenderung mendapat respons pasar yang lebih positif. Regulasi dan standar pelaporan juga terbukti penting dalam meningkatkan efisiensi pasar dengan mengurangi asimetri informasi. Keywords :, Kualitas Informasi Keuangan, Kebijakan Suku Bunga BI, Investor Pasar Modal 
Tranformation of Islamic Capital Market ih the Digital Era: Analysis of the Role of Financial Technology in Increasing Participation of Young Investors Gifari, Nur Rahmat; Warnila, Warnila; Gaffar, Dian Anugrah
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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This study aims to comprehensively examine the role of financial technology (fintech) in enhancing youth participation in Indonesia’s Islamic capital market. Employing a descriptive qualitative approach, data were collected through literature review from academic journals, regulatory reports, and industry publications, and analyzed using content analysis techniques. The findings reveal that fintech significantly contributes to expanding youth investor engagement through three main mechanisms: lowering barriers to entry, integrating educational content within investment platforms, and personalizing services aligned with the preferences of younger generations. The study proposes four strategic approaches to strengthen this development, namely integrative digital-based financial literacy programs, enhancement of user experience design, cross-sector collaboration within the Islamic capital market ecosystem, and sustainable product innovation. The novelty of this research lies in the development of a digital transformation model for the Islamic capital market, consisting of four key dimensions—access, product, interaction, and education—which provides a comprehensive framework that has been largely overlooked in previous literature Keywords:, Islamic fintech, youth investors, Islamic capital market, digital transformation, financial inclusion Penelitian ini bertujuan untuk mengkaji secara mendalam peran teknologi finansial (fintech) dalam mendorong peningkatan partisipasi investor muda di pasar modal syariah Indonesia. Dengan menggunakan pendekatan deskriptif kualitatif, data dikumpulkan melalui studi kepustakaan yang bersumber dari jurnal ilmiah, laporan regulator, serta publikasi industri terkait, dan dianalisis menggunakan teknik analisis isi. Hasil temuan menunjukkan bahwa fintech memiliki kontribusi signifikan dalam membuka akses yang lebih luas bagi investor muda melalui tiga mekanisme utama, yaitu penurunan hambatan awal investasi (barrier to entry), integrasi edukasi ke dalam platform investasi, serta personalisasi layanan yang selaras dengan preferensi generasi muda. Penelitian ini juga mengusulkan empat pendekatan strategis yang dapat diadopsi oleh pemangku kebijakan dan pelaku industri, yakni pengembangan edukasi integratif berbasis digital, peningkatan kualitas pengalaman pengguna (user experience), penguatan kolaborasi antar pihak dalam ekosistem pasar modal syariah, serta inovasi produk yang berkelanjutan. Kebaruan dari penelitian ini terletak pada pemodelan transformasi digital pasar modal syariah yang mencakup empat dimensi utama, yaitu transformasi akses, produk, interaksi, dan edukasi sebuah pendekatan yang belum banyak diangkat secara menyeluruh dalam penelitian sebelumnya Keywords :, fintech syariah, investor muda, pasar modal syariah, transformasi digital, inklusi keuangan
Effectiviness of Using Artificial Intelligence Technology in Predicting Company Financial Performance in The Capital Market Tandungan, Juan Edward; Mariani, Mariani; Prasasta, Zainal Dwi; Haeril, Andi; Normirawati, Normirawati
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
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This research examines the effectiveness of Artificial Intelligence (AI) technology in predicting the financial performance of companies in the capital market. Through a qualitative descriptive approach using literature study methods, this research analyzes various implementations of AI algorithms such as machine learning and deep learning in the context of financial analysis. Secondary data sources including scientific journals, articles, and relevant publications are reviewed to identify capabilities, limitations, and added value of AI technology compared to conventional analysis methods. The results show that AI technology has significant potential in improving the accuracy of financial performance predictions through its ability to process large-scale data and identify hidden patterns that are difficult to detect through manual analysis. However, effective implementation of AI technology still faces challenges such as data quality, algorithmic bias, and interpretability limitations. This research contributes to a comprehensive understanding of the role of AI technology in transforming capital market analysis and provides important implications for investors, financial analysts, and regulators in optimizing the use of AI for more measured investment decision-making.Keywords:, Artificial Intelligence, Financial Performance, Prediction, Capital Market, Penelitian ini mengkaji efektivitas teknologi Kecerdasan Buatan (AI) dalam memprediksi kinerja keuangan perusahaan di pasar modal. Melalui pendekatan deskriptif kualitatif dengan menggunakan metode studi pustaka, penelitian ini menganalisis berbagai implementasi algoritma AI seperti machine learning dan deep learning dalam konteks analisis keuangan. Sumber data sekunder meliputi jurnal ilmiah, artikel, dan publikasi relevan ditinjau untuk mengidentifikasi kemampuan, keterbatasan, dan nilai tambah teknologi AI dibandingkan dengan metode analisis konvensional. Hasil penelitian menunjukkan bahwa teknologi AI memiliki potensi yang signifikan dalam meningkatkan akurasi prediksi kinerja keuangan melalui kemampuannya dalam mengolah data berskala besar dan mengidentifikasi pola tersembunyi yang sulit dideteksi melalui analisis manual. Namun, implementasi teknologi AI yang efektif masih menghadapi tantangan seperti kualitas data, bias algoritmik, dan keterbatasan interpretabilitas. Penelitian ini berkontribusi pada pemahaman yang komprehensif tentang peran teknologi AI dalam mentransformasi analisis pasar modal dan memberikan implikasi penting bagi investor, analis keuangan, dan regulator dalam mengoptimalkan penggunaan AI untuk pengambilan keputusan investasi yang lebih terukur. Keywords :, Kecerdasan Buatan, Kinerja Keuangan, Prediksi, Pasar Modal,
Analysis of the Role of Internal Audit in Preventing and Detecting (Fraud) in Financial Statements Bahar, Nurfadjriani; Rerung, Oktaviani Intan; Aulia, Indika Nurul; Herman, Nabila Tryana Putri; Asrul, Sitti Marwah; Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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This study discusses the role of internal audit in preventing and detecting financial statement fraud, given the increasing number of cases that undermine investor confidence and corporate integrity. The focus of the study is the effectiveness of internal audit as the first line of defense against fraud, especially in the context of Indonesian companies, which is still rarely studied. The research uses a literature study method from various journals and reports. The results show that independent and sustainable internal audit can significantly minimize the risk of fraud. In conclusion, strengthening the internal audit function plays a strategic role in maintaining the credibility of financial statements and corporate governance.Keywords: Internal Audit, Detection, Fraud, Financial Statements,Penelitian ini membahas tentang peran audit internal dalam mencegah dan mendeteksi kecurangan laporan keuangan, mengingat semakin banyaknya kasus yang merusak kepercayaan investor dan integritas perusahaan. Fokus penelitian adalah efektivitas audit internal sebagai garis pertahanan pertama terhadap kecurangan, terutama dalam konteks perusahaan Indonesia, yang masih jarang diteliti. Penelitian ini menggunakan metode studi pustaka dari berbagai jurnal dan laporan. Hasil penelitian menunjukkan bahwa audit internal yang independen dan berkelanjutan dapat meminimalkan risiko kecurangan secara signifikan. Kesimpulannya, penguatan fungsi audit internal memegang peranan strategis dalam menjaga kredibilitas laporan keuangan dan tata kelola perusahaan.Kata kunci: Internal Audit, Deteksi, Kecurangan, Laporan Keuangan
Minimizing Tax Evasion That Harms the State Through Optimizing Taxpayer Behavioral Awareness Ginting, Wahyudi Pialanta; Ginting, Chris Dayanti Br.; Said, Siti Nur Reskiyawati
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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Tax evasion is one of the problems that often occurs in the implementation of taxation, including in Indonesia. Until now, there are still many cases of tax evasion due to the behavior of taxpayers who are not compliant with their tax obligations. This article aims to examine taxpayer behavior towards tax evasion. The literature review approach is used as a research method in writing this article. The article search was conducted through the google schoolar electronic database with the keyword tax evasion. From all the references that have been obtained, they are then selected according to the topics discussed. The results of the literature study indicate that an act of tax evasion is based on the level of rationality and the taxpayer's environment which will further determine the behavior of complying with or violating their tax obligations. In addition, the attitude of tax non-compliance and tax evasion is also motivated by several factors, namely the tax system, justice, discrimination and fraud detection will lead to a person's attitude to disobey and will embezzle taxes on his obligations.Penggelapan pajak merupakan salah satu permasalahan yang sering terjadi dalam penyelenggaraan perpajakan termasuk di Indonesia. Hingga saat ini masih banyak terjadi kasus penggelapan pajak dikarenakan perilaku dari wajib pajak  yang tidak patuh atas kewajiban perpajakannya. Artikel ini bertujuan untuk mengkaji perilaku wajib pajak terhadap penggelapan pajak. Pendekatan literature review digunakan sebagai metode penelitian dalam penulisan artikel ini. Pencarian artikel tersebut dilakukan melalui database elektronik google schoolar dengan kata kunci penggelapan pajak (tax evasion). Dari semua referensi yang telah didapat kemudian diseleksi sesuai topik yang dibahas. Hasil studi literatur menunjukkan bahwa suatu tindakan penggelapan pajak di dasari oleh adanya tingkat rasionalitas dan lingkungan wajib pajak yang selanjutnya akan menentukan perilaku patuh atau melanggar kewajiban perpajakannya. Selain itu, sikap ketidakpatuhan pajak dan penggelapan pajak juga dilatarbelakangi oleh beberapa faktor yakni sistem perpajakan, keadilan, diskriminasi dan deteksi kecurangan akan menimbulkan sikap seseorang untuk tidak patuh dan akan menggelapkan pajak atas kewajibannya.
Digital Technology Integration in Management Accounting: A Literature Review of Challenges and Opportunities Oktaviyah, Nurafni
Phinisi Applied Accounting Journal Vol 3, No 2 (2025): OCTOBER
Publisher : Universitas Negeri Makassar

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The development of digital technology has driven significant transformations in management accounting practices. Technologies such as big data analytics, artificial intelligence (AI), robotic process automation (RPA), cloud computing, the Internet of Things (IoT), and blockchain have transformed the way organizations collect, process, and analyze information for decision-making. This literature review aims to identify forms of digital technology integration in management accounting, analyze the resulting opportunities, and examine the challenges faced by organizations. Using a narrative literature review method based on publications from 2018–2025, this study finds that digital technology contributes significantly to improving information quality, business process efficiency, and enhancing the strategic role of management accountants. However, significant challenges remain, such as limited human resource competency, investment costs, organizational resistance, data security issues, and the lack of standardized standards. This study provides direction for further research and recommendations for companies developing digital-based management accounting systems.

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