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PIAF : Paser Institute Journal Of Accounting And Finance
Published by Sekolah Tinggi Ilmu Ekonomi Widya Praja Tanah Grogot
ISSN : -     EISSN : 30257522     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
PIAF : Paser Institute Journal Of Accounting And Finance is a double-blind review national scholarly journal devoted to publishing high-quality papers using a multidisciplinary approach with a strong emphasis on accounting, business, economics, and finance. This is a semiannual journal published in April and September and all submitted articles can be in Indonesian or English. Our unique focus is on the impact of the changing world on society in Indonesia based on our specific research area. PIAF follows a double-blind peer-review process, where the author does not know the reviewer and vice versa. The journal intends to serve as an outlet with strong theoretical and empirical research and papers submitted to JAF should not be published or are being considered for publication elsewhere.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 27 Documents
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Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Leppangeng Kecamatan Pitu Riase Kabupaten Sidenreng Rappang Rahmawati, Sitti; Kumala Putri P, Andi Sri; Ayu, Ari
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The aim of this research is to determine the effect of taxpayer awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Leppangeng Village, Pitu Riase District, Sidenreng Rappang Regency, both partially and simultaneously. The method used in this research uses quantitative research methods with a correlation research type. The data used in this research is primary data obtained from distributing questionnaires to 86 land and building tax payers in Leppangeng Village using a sampling technique. Simple Random Sampling, then the data obtained was processed using the SPSS program. The data analysis method used in this research is multiple linear regression analysis. The results of this research show that (1) partially taxpayer awareness has a positive and significant influence on taxpayer compliance in paying land and building taxes. (2) partially tax sanctions have a positive and significant influence on taxpayer compliance in paying land and building taxes. (3) simultaneously taxpayer awareness and tax sanctions have a positive and significant influence on taxpayer compliance in paying land and building taxes.
Analisis Perkembangan Kinerja Keuangan Menggunakan Rasio Profitabilitas dan Rasio Likuiditas Pada PT Mineral SumberDaya Mandiri TBK Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2020-2022 Maryam. R, Maryam. R; Ayu, Ari; Salida, Amrizal
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
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Penelitian ini bertujuan untuk melihat perkembangan kinerja keuangan PT Mineral Sumberdaya Mandiri Tbk ditinjau dari rasio keuangan yaitu rasio profitabilitas dengan menggunakan pengukuran ROA, ROE, NPM, dan GPM serta rasio likuiditas dengan menggunkan Current Ratio, Quick Ratio, dan Cash Ratio. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan analisis laporan keuangan dengan melakukan analisa data menggunakan rasio keuangan. Adapun data penelitian ini berupa data sekunder dengan teknik dokumentasi yaitu laporan keuangan yang dipublish perusahaan disitus resmi Bursa Efek Indonesi. Sampel Penelitian ini yaitu laporan keuangan PT Mineral Sumberdaya Mandiri Tbk pada tahun 2020-2022 yang terdaftar di BEI dengan teknik penarikan sampel Porposive Sampling. Hasil penelitian rasio profitabilitas ini yang dihitung dengan Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) dan Gross Profit Margin (GPM) memperlihatkan kondisi kinerja keuangan dari tahun ke tahun terus mengalami peningkatan menunjukkan bahwa perusahaan semakin efisien dan kinerja perusahaan sangat baik sehingga mampu memberikan imbal hasil yang semakin tinggi bagi investor. Pada rasio likuiditas yang dihitung dengan Current Ratio, Quick Ratio, dan Cash Ratio memperlihatkan kondisi kurang baik atau kurang efisien dalam membayar kewajiban pendeknya karena mengalami fluktuatif.
Pengaruh Sistem Pengendalian Internal Piutang Terhadap Efektivitas Pengelolaan Piutang Pada Dana Amanah Pemberdayaan Masyarakat Unit Pengelola Kegiatan (Upk) Kecamatan Watang Sidenreng Yunus, Rahayu; Kurniawan, Kurniawan; Yahya, Yahya
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
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This study aims to determine how much influence the internal control system of receivables has on the Effectiveness of Receivables Management in Community Empowerment Trust Fund UPK of Watang Sidenreng District, the type of research used in this study is Quantitative with a survey method, the sample in this study was 64 respondents, Data collection techniques conducted observations and distributed questionnaires to respondents then the analysis method used was Multiple Regression. The results of the study indicate that the variables of the Internal Control System of Receivables together or simultaneously have an influence on the Effectiveness of Receivables Management, the significant value obtained is 0.000, much smaller than 0.05. The Control Environment (X1) does not affect the Effectiveness of Receivables Management with a significance value obtained of 0.472, greater than 0.05. Control Activities (X2) partially have a positive and significant effect on the Effectiveness of Receivables Management with a significance value of 0.019, which is smaller than 0.05., Risk Assessment (X3) does not affect the Effectiveness of Receivables Management with a significance value of 0.521, which is greater than 0.05., Information and Communication (X4) partially have a positive and significant effect on the Effectiveness of Receivables Management with a significance value of 0.031, which is smaller than 0.05., Monitoring (X5) partially has a positive and significant effect on the Effectiveness of Receivables Management with a significance value of 0.000, which is smaller than 0.05.  
T The Influence of People's Business Credit (KUR) on the Income of MSME Customers at PT Bank Negara Indonesia KCP Rappang. Hasriyanti, Hasriyanti; Kumala Putri, Andi Sri; Lisra, Lisra
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
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People's Business Credit (KUR) is providing or lending money to people who want to open a business that is constrained by capital or to people who want to develop their business, especially MSMEs. So this study was conducted to find out whether KUR has a significant effect on MSME income. The type of research is quantitative descriptive, which distributes questionnaires to MSME actors who take KUR funds with a sample of 42 people. The results of this study show that People's Business Credit (KUR) has a positive and significant effect on MSME income at PT Bank Negara Indonesia Kcp Rappang. This was seen after carrying out several SPSS testing methods such as testing validity, reliability, classical assumption tests, partial tests or t tests and R determinant tests.
PERAN DANA DESA DALAM MENGURANGI KEMISKINAN DAN MENINGKATKAN INKLUSI SOSIAL PADA PETANI PENGGARAP DESA AKA-AKAE KABUPATEN SIDENRENG RAPPANG Kamal, Afrah Namirah; JS, Romi Nugraha; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
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The aim of writing this thesis is to determine the role of village funds in reducing poverty and increasing social inclusion as well as finding out the supporting and inhibiting factors for sharecroppers in Aka-Akae Village, Sidenreng Rappang Regency. This research method is a qualitative phenomenological approach with data collection techniques by means of interviews, observation and documentation. The informants were determined through purposive sampling and snowball sampling. The theory used is the welfare state theory, namely that the state is responsible for the welfare of its citizens. This research shows the results that the use of village funds in reducing poverty in Aka-Akae Village consists of four programs, namely organic fertilizer education accompanied by outreach, 10 kg rice assistance, and Direct Cash Assistance (BLT), these four things still receive a poor response from poor sharecroppers because they have not been able to get farmers out of the trap of poverty. Apart from that, the role of village funds in increasing social inclusion is also not effective because sharecroppers are still excluded due to the lack of active involvement of sharecroppers in Musrembang, lack of empowerment programs for women, and lack of women's involvement in Musrembang.
Transparansi Pengelolaan Keuangan Desa dalam Pembangunan Infrastruktur di Desa Tanete Kecamatan Maritengngae Kabupaten Sidenreng Rappang Aeni, Nur; Putri P, Andi Sri Kumala; Yahya, Yahya
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
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The problem in this study stems from the low public understanding of transparency in village financial management, despite the village government practicing openness. This research aims to examine the extent to which transparency is implemented in infrastructure development in Tanete Village and how financial management mechanisms are applied. The study uses a descriptive qualitative approach with a phenomenological method, employing observation, interviews, and documentation with village officials and community members. The findings indicate that transparency efforts have been made through open access todocuments, information dissemination, and public participation in deliberations. However, challenges remain in community literacy and the effectiveness of information delivery. This study highlights the importance of effective communication and active community participation to achieve transparent and accountable village financial governance.
Analisis Efektivitas Dan Efisiensi Pengelolaan Dana Desa Di Desa Sipodeceng Kecamatan Baranti Kabupaten Sidenreng Rappang Rahmi, Rahmi; Salida , Amrizal; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
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Background: Village Fund management plays a crucial role in promoting sustainable development and improving community welfare, thus requiring evaluation based on effectiveness and efficiency. Objective: This study aims to analyze the effectiveness and efficiency of Village Fund management in Sipodeceng Village, Baranti District, Sidenreng Rappang Regency, during the period 2021–2023. Method: The research employed a qualitative method with a narrative approach, using data collection techniques such as documentation of the village budget realization reports and interviews with the village head, secretary, and treasurer, analyzed through ratio calculations combined with narrative interpretation. Findings: The results indicate that the level of effectiveness is categorized as effective, with an average of 96% (>90%), reflecting the successful achievement of development targets, while efficiency averaged only 93%, below the 100% benchmark, suggesting relatively high resource utilization. Conclusion: Village Fund management in Sipodeceng Village is effective in achieving objectives but remains less efficient in budget utilization. The implications highlight the need for improved planning, transparency, and cost control to ensure that Village Funds are not only effective in achieving development goals but also efficient, accountable, and sustainable.

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