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INDONESIA
Journal of Accounting, Economics, and Business Education
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 2988702X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Journal of Accounting, Economics, and Business Education (JAEBE) is a national journal devoted to professionals and researchers in education and business. JAEBE contains studies on accounting, economics, and business published by the accounting education study program of the Faculty of Economics, Makassar State University. JAEBE is published twice a year, every May and November with a minimum of 10 articles published in each issue. Journal of Accounting, Economics, and Business Education (JAEBE) is a national-level scholarly journal that features studies in the fields of accounting, economics, and business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Wajib Pajak di Samsat Makassar) Nurchalifah S
Journal of Accounting, Economics, and Business Education VOL 1, NO 1 (2023): JAEBE, MEI 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i1.42

Abstract

The Effect of E-Samsat Implementation and Tax Sanctions on Motor Vehicle Taxpayer Compliance which variables have the dominant effect on motor vehicle tax compliance. The variables in this study are the implementation of E-Samsat as the first independent variable , tax sanctions as the second independent variable , and motor vehicle taxpayer compliance as the dependent variable . The population in this study are motor vehicle taxpayers registered in the Makassar Samsat in 2020 as many as 2236 people.
Pengaruh Pembelajaran Berbasis Daring Terhadap Hasil Belajar Mahasiswa Pendidikan Akuntansi Universitas Negeri Makassar Nur Alinsa; M. Yusuf A. Ngampo; Nuraisyiah
Journal of Accounting, Economics, and Business Education VOL 1, NO 1 (2023): JAEBE, MEI 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i1.43

Abstract

This study aims to determine the effect of online-based learning on student learning outcomes of Accounting Education at, the State University of Makassar. The variables of this research are online-based learning as the independent variable (X) and student learning outcomes as the dependent variable (Y). The population of this study was the 2018 and 2019 students of the Accounting Education Study Program consisting of 224 students, while the sample was 69 students who were taken using the proportionate stratified random sampling technique. Data collection is done by observation, questionnaires, and documentation. The data analysis used an instrument test and a hypothesis test. The results of this study indicate that online-based learning is included in the good category. Meanwhile, the student learning outcomes of Makassar State University Accounting Education are in a good category. From the results of simple linear regression analysis obtained online-based learning Y = 3.063 + 0.009X, which means that for each addition of 1 value of online-based learning, the value of learning outcomes has increased by 0.009. While the product-moment correlations obtained the coefficient of determination (r²) the value of r² = 0.070 or 7%, which means that online-based learning has a contribution to learning outcomes of 7 percent, and the remaining 93 percent is influenced by other factors. Meanwhile, the results of the t-test analysis obtained a significant value of 0.000 <0.05, which means that online-based learning has a significant effect on learning outcomes, thus the hypothesis is accepted.
Keaktifan Siswa pada Organisasi Siswa Intra Sekolah Terhadap Prestasi Belajar Siswa di SMA Negeri 3 Bulukumba Ira wahyuni; Rijal, Abdul; Samsinar
Journal of Accounting, Economics, and Business Education VOL 1, NO 1 (2023): JAEBE, MEI 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i1.44

Abstract

This research aimed to determine the effect of student activity in intra-school student organizations on student achievement at SMA Negeri 3 Bulukumba ini the 2021/2022 academic year. The variables in this study are (1) student activity in intra-school student organizations as the independent variable (X), and (2) learning achievement as the dependent variable (Y). The population in this study are all students of the MPK/OSIS management at SMA Negeri 3 Bulukumba, totaling 36 students. The sampling technique used was the saturated sample technique, all members of the population were used as samples, namely 36 students. Data collection techniques used are questionnaires and documentation. The data analysis technique used is instrument test, classical assumption test, and hypothesis testing. The instrument test consists of a validity test and a reliability test. Classical assumption test consists of normality test, heteroscedasticity test, and linearity test. The hypothesis test consists of simple linear regression, t-test, and coefficient of determination (r²). Based on the results of descriptive analysis, student activity in intra-school student organizations is in the very good category and learning achievement is in the good category. From the results of simple linear regression analysis, the equation Y = 50.014 + 0.541 X, which means that for every 1 additional student activity value in intra-school student organizations, the learning achievement value has increased by 0.541 units. Meanwhile, from the t-test results obtained a significant value of 0.000 <0.05 percent, which means that student activity in intra-school student organizations has a positive and significant effect on student achievement, thus the hypothesis is accepted. Meanwhile, from the analysis of the coefficient of determination (r²) the value of r² = 0.770 or 77 percent means that student activity in intra-school student organizations has an influence on student achievement by 77 percent while the remaining 23 percent is influenced by other factors.
Analisis Laporan Keuangan untuk Menilai Kinerja pada PT. Bank Mandiri Taspen Cabang Makassar Andi Alamsyah Saputra; Ryketeng, Masdar
Journal of Accounting, Economics, and Business Education VOL 1, NO 1 (2023): JAEBE, MEI 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i1.45

Abstract

This study aims to determine the effect of solvency, profitability, leverage, and firm size on the accuracy of financial statement submissions. The research was conducted at the company PT. Bank Mandiri Taspen Makassar Branch for the 2017-2019 period. The more precise the financial statements are submitted, the more useful the information presented will be for users in making decisions. The sampling technique used was the purposive sampling method. The results showed that the submission of the financial statements of PT. Bank Mandiri Taspen Makassar Branch and company size have a positive effect on financial performance at Bank Mandiri Taspen Makassar Branch. While solvency, profitability, and liquidity have no effect on financial performance.
Pengendalian Kinerja Keuangan Pemerintah Daerah Melalui Efektivitas Pelaksanaan Anggaran Pendapatan dan Belanja Hendrawan; Syachbrani, Warka
Journal of Accounting, Economics, and Business Education VOL 1, NO 1 (2023): JAEBE, MEI 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i1.149

Abstract

This study aim is to identify the effectiveness and efficiency of the regional revenue and expenditure budget as a means of controlling the district government, in order to improve the function of government services. The research method used was descriptive data analysis method, which is collecting data, classifying, processing and analyzing data so that an overview of the problem under study is obtained, then provides suggestions based on the conclusion. The type of data collected is qualitative data consisting of primary data and some secondary datas. This research was obtained facts about the effectiveness and efficiency of regional income and expenditure budgets as a means of government control by observing and analyzing a problem that occurs in research location regarding the existing suitability then drawing conclusions from the problem under study. Research result show that the financial performance of the Enrekang Regency Government for three years was decreased. In 2017 was categorized as less effective, in 2018 50.95% was categorized as ineffective, and in 2019 54.26% was categorized as ineffective. Meanwhile, in efficiency study shows these three years has decreased, for the Efficient value in 2017 of 11.51%, in 2018 it was 18.88%, and in 2019 it was 19.44%.
Analisis Penerapan PSAK 23 pada PT. Pegadaian (Persero) Cabang Pelita Makassar Astiti, Suci Putri; Putri, Nurul Tanzilal Anugerah
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.43

Abstract

Penelitian ini bertujuan untuk mengetahui pengakuan, pengukuran dan pengungkapan pendapatan berdasarkan PSAK No. 23 pada PT. Pegadaian (Persero) Cabang Pelita Makassar. Penelitian ini menggunakan metode deskriptif kualitatif. Penelitian ini melakukan wawancara dengan karyawan PT. Pegadaian (Persero) Cabang Pelita Makassar dapat memberikan informasi dan data-data yang diperlukan yang dapat dibutuhkan dalam hal ini sehingga dapat dianalisis dan dibandingkan dengan teori-teori yang ada. Hasil penelitian menunjukkan bahwa pengakuan laba pada PT. Pegadaian (Persero) Cabang Pelita Makassar diakui berdasarkan accrual basis yaitu pendapatan yang diakui pada saat perolehan barang atau jasa. Pengukuran pendapatan didasarkan pada nilai wajar tertentu. Pendapatan pengungkapan didasarkan pada kebijakan akuntansi. Jadi ini sudah sesuai dengan PSAK No 23.
PEMUNGUTAN PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN PANGKAJENE DAN KEPULAUAN Nur Fadhli, Ahmad
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.56

Abstract

ABSTRAK Ada satu bentuk pajak yang dikenal sebagai pajak restoran, dan potensinya berkembang seiring dengan semakin besarnya perhatian terhadap komponen pendukung sektor jasa, pembangunan, dan pariwisata dalam proses peningkatan pembangunan daerah. Dalam menjalankan fungsi pemungutan pajak, Pemerintah Kabupaten Pangkajene dan Kepulauan berusaha melaksanakan pengembangan potensi dengan tujuan mencapai target yang lebih baik dan merealisasikan lebih banyak potensinya. Tujuan dari penelitian ini adalah untuk mengetahui dampak yang ditimbulkan oleh kontribusi pajak restoran terhadap Pendapatan Asli Daerah Kabupaten Pangkajene dan Kepulauan. Penelitian ini akan difokuskan pada Badan Pengelolaan Keuangan Daerah Kabupaten Pangkajene dan Kepulauan sebagai subjek penelitian. Metode analisis kuantitatif digunakan dalam penelitian ini. Berdasarkan hasil penelitian, pajak restoran memiliki pengaruh yang signifikan terhadap pendapatan asli daerah Kabupaten Pangkajene dan Kepulauan, namun potensi pengaruh tersebut belum sepenuhnya terealisasi karena belum semua restoran dilengkapi dengan peralatan MPOS. ABSTRACT There is a form of tax known as the restaurant tax, and its potential is developing as more attention is paid to the supporting components of the service, development, and tourist sectors in the process of increasing regional development. In the course of carrying out its function of tax collection, the Pangkajene and Islands Regency Government tries to implement potential development with the goal of reaching better targets and realizing more of its potential. The goal of this research is to ascertain the impact that the contribution of restaurants' taxes has had on the Regional Original Revenue of the Pangkajene and Islands Regency. This investigation will focus on the Regional Financial Management Agency of the Pangkajene and Islands Regency as its subject matter. Methods of quantitative analysis are utilized in this research. According to the findings of this study, the restaurant tax has a significant impact on the local revenue of the Pangkajene and Islands Regency; nevertheless, the potential of this influence has not been fully realized because not all restaurants have been provided with MPOS equipment.
Analisis Penerapan SAK-EMKM Dalam Penyusunan Laporan Keuangan (Studi Kasus Pada UMKM Ligastore Makassar) Syah, Sri Rahayu; Irmawati, Ika; Alacoque, Margaretha
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.97

Abstract

Penelitian ini bertujuan untuk menerapkan penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM) dalam penyusunan laporan keuangan dan juga mengetahui kendala-kendala yang dihadapi dalam proses penerapan SAK-EMKM Pada UMKM Ligastore Makassar. Metode yang digunakan dalam penelitian yaitu metode deskriptif kualitatif. Dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi pada UMKM Ligastore Makassar kemudian menganalisis dan membandingkan antara Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM) dengan penyusunan laporan keuangan di UMKM Ligastore Makassar. Hasil penelitian menunjukkan bahwa: 1) UMKM Ligastore Makassar belum menerapkan SAK-EMKM pada laporan keuangannya, dilihat dari segi pencatatan, pengikhtisaran, dan pelaporan. Pemilik Ligastore hanya membuat laporan penjualan sebagai laporan keuangan, meskipun laporan tersebut tidak memenuhi standar akuntansi yang seharusnya. 2) Terdapat kendala yang menghambat penerapan SAK-EMKM pada UMKM Ligastore Makassar, antara lain kurangnya pemahaman pemilik tentang SAK-EMKM dan tidak adanya staf khusus yang bertanggung jawab dalam menyusun laporan keuangan.
Aktualisasi Islamic Corporate Governance pada Audit Kepatuhan Syariah dalam Mencegah Fraudulent Financial Reporting (Studi pada Bank Syariah Indonesia KC Makassar) Ali, Nur Amalia; Abdullah, Muhammad Wahyuddin; Jannah, Raodahtul
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.92

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Islamic Corporate Governance dapat menunjang Audit Kepatuhan Syariah dalam mencegah fraudulent financial reporting pada Bank Syariah Indonesia (BSI) KC Makassar. Hasil penelitian menunjukkan bahwa penerapan tata kelola yang islami telah dicanangkan oleh BSI yang dapat dilihat pada nilai-nilai perusahaan yang diterapkan yaitu AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaptif, dan Kolaboratif). Audit Kepatuhan Syariah dilaksanakan untuk menjamin ketaatan bank syariah terhadap prinsip-prinsip syariah yang dianut. Ketidakpatuhan terhadap syariah akan berpengaruh terhadap laporan keuangan karena jika aturan yang dipakai berbeda akan menghasilkan nilai yang berbeda pada laporan keuangan. Dengan melakukan pemeriksaan dan pengawasan atas kepatuhan terhadap syariah akan mencegah terjadinya kecurangan.
Analisis Sistem Penggajian Karyawan pada Perusahaan Waralaba Zahrani Rahman, AInun; Fajriani, Miftha; Nurafni Oktaviyah
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.80

Abstract

Salaries and wages are compensation costs that are routinely incurred in managing the company and are very important, because they are related to employee motivation. This research is a qualitative research with a descriptive approach with case studies. In this study using primary and secondary data sources. This research uses descriptive qualitative research. In this study using primary and secondary data sources. Data collection methods used by researchers are observation, interview and documentation techniques from Indomaret Mapala Branch. Based on the results of the analysis and discussion that have been put forward and linked to the research objectives, the payroll system contained in Indomaret Mapala is divided into several procedures. The procedures that make up the payroll system are recording time and attendance, paying salaries, deductions, bonuses, and overtime.

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