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Nur Sandi Marsuni
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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 48 Documents
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The Effect of Fintech on the Financial Performance of Sharia Banking Ita Udi Wijaya
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine the effect of fintech on the financial performance of Islamic banking. This type of research used in this research is descriptive research with a quantitative approach. The population in this study is all financial reports that have been published by Islamic banks that have started using fintech, namely Bank BNI Syariah, Bank BRI Syariah, Bank Syariah Mandiri, Bank BCA Syariah, Bank Syariah Bukopin and Bank BJB Syariah for the period 2016-2018. Based on the purposive sampling method, the sample used in this study is Islamic Commercial Banks that have used fintech services such as Internet Banking, Mobile Banking, SMS banking, and Phone Banking and publish annual financial reports from time to time during the study period, namely from 2016. -2018. Data management uses SPSS 25. The results prove that fintech has an effect on financial performance (ROA, ROE, BOPO, CAR, FDR). The more fintech services develop in Islamic finance, the more they have a significant effect on the financial performance of Islamic banking.
Calculation Analysis Of Cost Of Cost Of Cocoa Production In PT. Tanah Mas Celebes Indah North Kolaka District Khaerun Nisa
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study was to determine the process of calculating the cost of goods sold chocolate products in maximizing profit at PT. Tanah Mas Celebes Indah Branch of North Kolaka Regency.In this study using a quantitative descriptive approach with data collection techniques using primary data obtained directly from the company such as interview data and data in the from of information on company production costs for one month. The results showed that the calculation of the cost of goods sold at PT. Tanah Mas Celebes Indah, in maximizing profit, carries out the process of minimizing all production costs to reduce expenses and maximize profits, such as purchasing quality cocoa pods at low prices from farmers or using machines that are cheaper to maintain compared to using human labor in the processing of cocoa pods turn brown.
Factors Affecting The Use Of Accounting Information In Business Micro Small And Medium In Makassar City Kurniati
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

Accounting information applied at the MSME’s that is lacking is one of the factors that causes MSME’s to be dificult to develop even to failures that end business closure. This study aims to examine the factor that influence the accounting information applied at the MSME’s using business scale. company age. owner’s/manager education background and accounting training. In collecting data using questionnaires. The regression model used in this study is a multiple linear regression models with SPSS. The sampling method for the study used the Random Sampling method and the result is 45 MSME owner’s/manager in the city of Yogyakarta with an error rate of 16%. The result showed that company age and accounting training has experiented had positive and significant effect on accounting information applied at the MSME’s. While scale of business and owner’s/manager education background do not affect the accounting information applied at the MSME’s.
Analysis Of The Application Of Calculations, Deposit And Reporting Of Value Added Tax (Vat) At Pt. Light Source Mega Blessing (E-Facturing Based) Miska HK
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to identify and analyze the factors that cause differences in recording with the actual VAT calculation results, and to find out and analyze PT.Sumber Cahaya Mega Berkah experiencing delays in VAT reporting. Retrieval of data in this study is a general description of the company and data related to VAT. The method used in this research is descriptive analysis method, namely the method by collecting existing data in the company, Calculating the VAT Period and Reporting the VAT Period using VAT data from January 2019 to September 2020. The results of this study are the calculation of the value added tax of PT. Sumber Cahaya Mega Berkah, experienced a late report due to an invoice correction in 2019, in January, February, March. And the VAT calculation made by PT. Sumber Cahaya Mega blessing is not in accordance with the applicable law both in calculation and reporting.
Analysis of Value for Money and Accountability in Improving Public Services At The Makassar City Water Corporation Andi Annisa Rahma Makmur
JEKAMI Journal of Accounting Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

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Abstract

This research is a qualitative descriptive study with the aim of knowing the analysis of the concept of Value for Money and accountability in improving public services at The Makassar City Water Corporation. This research was conducted at the Makassar City Water Supply Corporation office. In this study, the data sources used are primary and secondary data. The data used in this study is qualitative data obtained from observations, interviews and documentation results. The data collection technique of this research was carried out in 3 ways, namely observation, interview and documentation techniques. The research instrument is the researcher himself, interview guide, and a recording device. Value for Money can be said to be good if it meets three elements, namely economy, efficiency, and effectiveness. The Makassar City Water Supply Corporation has fulfilled these three elements in order to improve the quality of existing services. The accountability applied to the Makassar City Water Supply Corporation is quite good because the company has been able to swiftly and responsively handle problems that occur in the field as quickly as possible. Based on the results of the research that has been done, this analysis shows that the application of the concept of value for money and accountability in the company has been done well to improve the existing public services at the Makassar City Water Corporation
Implementation of Taxation in Village Fund Management in Sampulungan Village, North Galesong District, Takalar Regency Muh. Asrullah Muslim
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study is to find out the implementation of taxation in managing village funds in Sampulungan village North Galesong district Takalar regency. The data used in this study is in the form of data sourced from the Sampulungan Village Government, namely the general treasury book. The data analysis technique used is a qualitative technique using data collection methods, data reduction, presentation of data and conclusions. The results of the research and discussion of the implementation of taxation in managing village funds in Sampulungan Village North Galesong District Takalar Regency, the researchers can draw conclusions that the implementation of this taxation shows that tax calculations in Sampulungan Village are in accordance with the provisions of the tax law. However, the village treasurer made delays in depositing and reporting VAT, Article 22 Income Tax and Article 23 Income Tax which were not in accordance with the tax law, due to delays in depositing and reporting taxes the village treasurer was subject to a fine. The village treasurer does not pay a fine for the delay so that he can be subject to sanctions in accordance with PMK of the Republic of Indonesia number 64/PMK.05/2013 article 17.
Effectiveness of Income Tax Revenue Article 23 at the Fort Selayar Islands Tax Counseling & Consultation Services Office Wahyudi Nasar Putra
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

This research by Wahyudi Nasar Putra from the University of Muhammadiyah Makassar investigates the effectiveness of implementing Income Tax Article 23 at the Benteng Selayar Islands Tax Counseling and Consultation Services Office. Utilizing qualitative methods, the study employs interviews and observations for data collection. Findings reveal that the calculation of Income Tax Article 23 has not been executed effectively in accordance with the Income Tax Law. The introduction highlights Indonesia's development challenges and the pivotal role of tax collection in achieving economic stability. The self-assessment tax system is discussed, emphasizing the importance of tax administration, counseling, and consultation services, particularly at the Benteng Selayar Islands office. Research methods involve a two-month study period, using interviews, observations, and documentation analysis. Results indicate varying effectiveness levels over the years (2020-2022), with 2020 being effective (87.88%), 2021 less effective (37.55%), and 2022 very ineffective (11.26%), attributed to the Covid-19 pandemic. Discussion focuses on challenges faced by the tax office, emphasizing the importance of routine inspections and strengthened supervision. The study aligns with previous research and offers recommendations for increased supervision and audits to enhance the accuracy and effectiveness of Income Tax Article 23 calculations and reporting. In conclusion, the research provides insights into the challenges faced by the Benteng Selayar Islands Tax Counseling and Consultation Services Office, proposing practical recommendations for improvement.
Evaluation of Tax Obligations for MSMEs in Calculating Personal Income Tax at the South Makassar Pratama Service Office Nasria
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

This study, conducted by Nasria from the University of Muhammadiyah Makassar, focuses on evaluating tax obligations for Micro, Small, and Medium Enterprises (MSMEs) in calculating Personal Income Tax at the South Makassar Pratama Service Office. The research employs a descriptive qualitative approach, utilizing primary data from agency sources and secondary data regarding the number of MSME taxpayers in South Makassar from 2016 to 2020. The findings indicate that MSME taxpayer compliance in fulfilling tax obligations at the South Makassar Pratama Service Office is generally satisfactory, reflecting increased awareness post the implementation of Government Regulation No. 23 of 2018. However, some MSME taxpayers still face challenges, particularly in understanding financial bookkeeping and effectively managing their tax obligations. The study explores the benefits perceived by MSME taxpayers in calculating Personal Income Tax, emphasizing the positive impact of Government Regulation No. 23 of 2018 on simplifying tax calculations and reducing tax rates. Despite improvements, certain MSMEs encounter difficulties due to inadequate understanding of bookkeeping principles and limited resources for accounting. An analysis of MSME taxpayer compliance levels from 2016 to 2020 reveals a consistent increase in the number of taxpayers, attributing this growth to the facilitative measures introduced by Government Regulation No. 23 of 2018. The study concludes that while MSMEs generally comply with tax obligations, there are still challenges that need to be addressed. Recommendations include encouraging MSMEs to leverage government policies for regular tax payments, organizing outreach activities to enhance understanding, and suggesting further in-depth research in collaboration with MSMEs.
Contribution of Entertainment Tax to Original Regional Income Revenue in Pangkajene and Islands Regency Muhammad Fadli
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

This research investigates the contribution of entertainment tax to the local revenue of Pangkajene and Islands Regency, aiming to assess the significance of this revenue source and explore government efforts to enhance its contribution. Utilizing quantitative descriptive analysis, data was collected through field research, library research, and interviews. The findings indicate a fluctuating trend in entertainment tax contributions from 2018 to 2022, with a noticeable increase from 2020 to 2022 after a prior decline. Despite this rise, the average contribution remains relatively low. The study identifies obstacles, including taxpayer awareness, high tax rates, and the impact of the COVID-19 pandemic on entertainment tax revenues. The research emphasizes the importance of optimizing the mapping of local revenue potential and suggests strategies for the regional government to enhance entertainment tax income. Efforts such as surveys, intensified tax apparatus teams, and exploring new potential sources are recommended. In conclusion, while there has been improvement, the effectiveness of entertainment tax revenue remains categorized as "very low," requiring proactive measures for sustainable growth. The study offers insights for policymakers to inform taxpayers, enhance awareness, and increase compliance, ultimately fostering regional economic independence and autonomy.
Implementation of Regional Tax Payments via Standard Indonesian Quick Response (Qris) at the Regional Revenue Agency of Palopo City Muh. Yusril
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

QRIS is a payment system that is the QR Code standard for digital payments via electronic applications so that transactions can be more efficient. QRIS was developed by Bank Indonesia together with the payment system industry which can process transactions quickly, easily and safely. The aim of this research is to determine the benefits of implementing regional tax payments through QRIS at the Regional Revenue Agency of Palopo City. The research object of this final assignment is "Implementation of regional tax payments via Quick Response Indonesia Standard (QRIS) at the Regional Revenue Agency of Palopo City" . Type of research carried out using an applied qualitative approach. The data collection technique used is the Interview, Documentation and Observation method. The results of this research show that people are still unfamiliar with the existence of QRIS as a digital channel that can be used to carry out regional tax and regional levy payment transactions, so systematic and massive efforts are needed to socialize and educate about the existence of QRIS.

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