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All Journal Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Edunomika (JIE) El-Iqtishod: Jurnal Ekonomi Syariah Golden Ratio of Community Services and Dedication Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JOSAR (Journal of Students Academic Research) Indonesian Journal of Humanities and Social Sciences
Syamsu Alam
Universitas Muslim Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Kinerja Keuangan Perusahaan Daerah Air Minum (PDAM) Kabupaten Sidenreng Rappang dan Faktor-Faktor yang Mempengaruhinya Suharmin Syarif; Basri Modding; Syamsu Alam
El-Iqtishod: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2019): Jurnal Ekonomi Syariah EL-IQTISHOD
Publisher : Program Studi Ekonomi Syariah

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja Keuangan Perusahaan Daerah Air Minum (PDAM) Kabupaten Sidenreng Rappang dan Faktor-Faktor yang Mempengaruhinya.Populasi dalam penelitian ini adalah Pegawai Perusahaan Daerah Air Minum (PDAM) Kabupaten Sidenreng Rappang dalam hal ini adalah Staff Keuangan. Jenis penelitian yang digunakan adalah penelitian kualitatif. Jenis dan Sumber data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik Analisis data yang digunakan adalah metode Balanced Score Card. Hasil penelitian menunjukkan bahwa dengan menggunakan Balanced Score Card (BSC) dan menganalisis Return On Investment (ROI) Profit Margin dan Current Ratio diperoleh data angka mendekati -1 artinya bahwa kinerja keuangan perusahaan memiliki kinerja yang tidak maksimal.
Internal Financial Reporting Mechanism Realizing Bumdes Financial Accountability In Tompobulu District, Maros Regency Syamsu Alam; Ratna Sari; Asriani Junaid; T. Tenriwaru; Ummu Kalsum; Eka Ariaty Arfah
Golden Ratio of Community Services and Dedication Vol. 1 No. 2 (2021): May - October
Publisher : Manunggal Halim Jaya

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Abstract

The goal to be achieved by this service activity is to increase the technical and conceptual knowledge capacity of Village-Owned Enterprises (BUMDes) managers regarding the preparation of financial reports and the BUMDes accountability process so that they can carry out financial control of BUMDes and can analyze company financial reports so that the performance of BUMDes can be improved. They were appropriately evaluated on an ongoing basis. The approach method used in this service activity is the method of counseling, training, and mentoring for four months, starting from June - December 2021, with the hope that partners can apply their knowledge about financial reporting mechanisms and how to measure BUMDes performance accountability. The result of implementing this service activity is that BUMDes managers gain knowledge and understanding of accounting policies and the process of preparing BUMDes financial reports. The manager will monitor and evaluate the business performance of BUMDes so that the business can be controlled at any time. BUMDes managers gain knowledge on how to analyze the financial condition of BUMDes in terms of liquidity ratios, solvency ratios, and profitability ratios. BUMDes managers will be able to manage their short-term assets and debt and analyze the profitability ratios (ROI and ROE). BUMDes managers gain insight into business development and how to generate profits from the assets used and BUMDes own capital.
ACTIVITY BASED COSTING SYSTEM : MODEL PENELUSURAN BIAYA OVERHEAD YANG AKURAT PADA UMKM SILK HOUSE SABBENA SOPPENG Syamsu Alam
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2423

Abstract

This study aims to trace the absorption of overhead costs in the production process at Sabbena Soppeng's silk house, to identify appropriate cost drivers in allocating overhead costs to products that are accurate and do not occur distortion. This research uses descriptive method. Collecting data through interviews, observation, documentation. The analysis was carried out by applying a two-stage activity-based costing model. First, trace overhad costs to the “cost pool”. Second, trace the overhead costs to the product using multiple cost drivers. The results showed: a) the product category " Kain Sutera" shows a smaller difference of Rp. 3,253.62; b) product category "Sarung sutra ST-0 Standar" shows a bigger difference of Rp 10,997.4; c) product category "Sarung sutera ST-1 Standar" shows a bigger difference of Rp 22,420.49; d) product category "Sarung sutera ST- Sedang" shows a bigger difference of Rp. 28,352.51; e) product category “Sarung Sutera ST-ASL” shows a bigger difference of Rp. 278,342.75. The difference is due to the fact that the traditional overhead system does not use several cost drivers. Meanwhile, the ABC system uses a multi cost driver in charging BOP. So that with the ABC System it is considered that the BOP allocation is more accurate. Keywords : Activity Based Costing, Cost of Production.
Pengaruh Kemudahan dan Pemahaman Penggunaan Sistem E-Filing dalam Pelaporan Pajak Vadira Wardyani; Syamsu Alam; Nurwahyuni
Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 2 (2022): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.848 KB) | DOI: 10.57178/paradoks.v5i2.404

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan dan pemahmanan penggunaan sistem e-Filing terhadap pelaporan pajak. Jenis penelitian yang dilakukan dalam penelitian ini yaitu kuantitatif dengan menggunakan data primer. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Variabel independen yang digunakan dalam penelitian ini adalah Kemudahan dan Pemahaman e-Filing sedangkan untuk variabel dependen yang digunakan dalam penelitian ini adalah Pelaporan Pajak. Populasi dari penelitian ini adalah seluruh Wajib Pajak yang terdaftar Kantor Pajak Pratama Makassar Utara. Metode yang digunakan untuk menentukan sampel adalah dengan menggunakan metode sampling insidental. Jumlah responden dalam penelitian ini ialah sebanyak 40 Wajib Pajak. Hasil penelitian menunjukkan bahwa Kemudahan dan Pemahaman dapat berpengaruh terhadap pelaporan pajak, dimana semakin mudah sistem yang digunakan dan semakin paham wajib pajak terhadap sistem tersebut maka jumlah pelaporan pajak semakin meningkat. Sehingga dapat disimpulkan jika Kemudahan dan Pemahaman penggunaan sistem e-Filing berpengaruh positif dan signifikan terhadap Pelaporan Pajak.
Pengaruh Lingkungan Kerja Terhadap Kinerja Pegawai Melalui Budaya Organisasi Dan Kepuasan Kerja Pada Dinas Perpustakaan di Kabupaten Luwu Timur Andi Nurzalza Rahmasuci; Mansyur Ramly; Syamsu Alam
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3184

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh lingkungan kerja terhadap budaya organisasi, kepuasan kerja dan kinerja karyawan, menganalisis pengaruh budaya organisasi dan kepuasan kerja terhadap kinerja karyawan, dan menganalisis pengaruh lingkungan kerja melalui budaya organisasi. dan kepuasan kerja terhadap kinerja pegawai pada Dinas Perpustakaan Kabupaten Luwu Timur Provinsi Sulawesi Barat. Untuk mencapai tujuan tersebut digunakan teknik pengumpulan data dengan cara penyebaran kuesioner dengan mengambil populasi pegawai di Dinas Perpustakaan Kabupaten Luwu Provinsi Sulawesi Barat yang berjumlah 30 orang, dengan teknik analisis data menggunakan uji validitas dan reliabilitas, uji asumsi klasik, dan analisis jalur. Hasil penelitian yang dilakukan menemukan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap budaya organisasi, kepuasan kerja dan kinerja karyawan. Kemudian budaya organisasi dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Dari hasil uji Sobel diketahui bahwa budaya organisasi dan kepuasan kerja dapat memediasi pengaruh lingkungan kerja terhadap pegawai pada Dinas Perpustakaan Kabupaten Luwu Timur.
Pengaruh Kompetensi Staf Keuangan, Efektivitas Sistem Pengendalian Internal, Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Barru Andi Fadli Hasan; Syamsu Alam; Andika Pramukti
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3698

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kompetensi Staf Keuangan, Efektivitas Sistem Pengendalian Internal, Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Barru yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 54 responden. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: secara parsial, variabel Kompetensi Staf Keuangan, Efektivitas Sistem Pengendalian Internal, Dan Peran Audit Internal berpengaruh positif dan signifikan Terhadap Kualitas Laporan Keuangan
THE QUALITY OF ACCOUNTING INFORMATION IS IMPORTANT TO THE OWNER OF SMALL AND MEDIUM ENTERPRISES (UKM) IN BUTUNG MARKET MAKASSAR CITY Fitri Anggria Ningsih Sainuddin; Syamsu Alam
JOSAR (Journal of Students Academic Research) Vol 2 No 1: March 2017
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v2i1.1107

Abstract

This study aims to examine whether the understanding of accounting and the application of accounting recording systems has a significant effect on the quality of accounting information, so the information can be used as an important reference in conducting ongoing business evaluations. This research was conducted at the Butung Market in Makassar City. The object of this research is a basic understanding of accounting, application of accounting information systems, and the quality of accounting information. The type of data is quantitative data. The data source is primary data with a Likert scale. The population of this research is Los traders (shops) in Butung Market Makassar city. Determination of the sample is done by probability sampling technique with the simple random sampling method. Data collection was carried out using a questionnaire. The analytical model used is multiple linear regression analysis. The results of this study indicate that: 1) Basic understanding of accounting has a positive and significant influence on the quality of accounting information, it means that the higher level of understanding of the accounting basis of traders more able to provide quality accounting information; 2) The accounting information system has a positive and significant influence on the quality of accounting information, it means that the higher the commitment to implement the accounting system of traders in conducting their business more able to provide quality accounting information; and 3) Simultaneous hypothesis test results (F test) obtained a Fcount value of 17.305> Ftable of 3.29 with a significance level of 0.000 <alpha 0.05, it can be concluded that at a 95% confidence level the basic understanding factors of accounting and accounting information systems are simultaneous significant effect on the quality of accounting information.
MEASURING REGIONAL PUBLIC HOSPITAL (RSUD) DAYA MAKASSAR PERFORMANCE WITH CONTEMPORARY MANAGEMENT ACCOUNTING APPROACH Nur Rahmah Usman; Syamsu Alam; Asriani Junaid
JOSAR (Journal of Students Academic Research) Vol 2 No 2: September 2017
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v2i2.1108

Abstract

This research aims to look at how the mechanism of performance evaluation and measurement using contemporary management accounting methods to provide comprehensive and long-term insightful performance information and identify critical success factors. This research uses primary and secondary data through questionnaires, interviews and written data documentation. Data analysis method used is strategy mapping approach using the Balanced Scorecard. The results showed that the performance of Daya Makassar Hospital was stated to be good. It refers to the four perspectives of the assessed Balanced Scorecard. From the customer's perspective, it can be stated as good at the level of satisfaction of patients who are satisfied. From an internal business perspective it is also said to be good by looking at each of the overall assessment indicators as well. In the perspective of growth and development is also expressed well by looking at indicators that meet the standard. From a financial perspective it is declared good because it has reached a level of efficiency.
THE EFFECTIVENESS OF TAX COLLECTION WITH A DISTRESS WARRANT AT PRATAMA TAX OFFICE (KPP) OF NORTH MAKASSAR Sari Sakinah; Syamsu Alam; Nur Wahyuni
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1112

Abstract

The purpose of this study is to determine the effectiveness level of tax collection by distress warrant at Pratama Tax Office (KPP) of North Makassar in the context of increasing tax revenues; to find out how much the contribution of tax collection with a distress warrant for the disbursement of tax arrears at Pratama Tax Office (KPP) of North Makassar. The study uses qualitative and quantitative data. It uses 2 data sources, library research and field research, the methods of data collection through interviews and direct observation. The method of analysis used in this research is comparative descriptive analysis, by describing, observing, collecting research data obtained from the object of research, and describing systematically, factually and accurately about the research then analyzed using the ratio technique. The results of this study indicate that the disbursement of tax arrears by distress warrant has not been fully achieved because sometimes taxpayers file objections or installments of payment of the tax debt. The contribution of active tax collection by distress warrant in 2016-2018 is classified as very poor in terms of tax revenue. The maximum level of effectiveness with distress warrant existed in 2017. Tax collection by distress warrant has increased from 2016 to 2018 both in terms of the number of sheets of distress warrant and the value of tax arrears written in distress warrant. Likewise, the disbursement of tax arrears with distress warrant has also increased both in terms of the number of tax arrears disbursement by distress warrant and the value of the disbursement of tax arrears in distress warrant.
FINANCIAL STATEMENTS PRESENTATION OF NON-GOVERNMENTAL ORGANIZATION: PERSPECTIVE PSAK 45 Siti Khajar Sudirman; Andi Nurwanah; Syamsu Alam
JOSAR (Journal of Students Academic Research) Vol 1 No 1: March 2016
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v1i1.1126

Abstract

This study aims to describe how the stages of preparing financial statements in non-profit organizations, referring to PSAK no. 45, to see the suitability of the statement items in each paragraph in the PSAK. The research was conducted at the PKBI NGO in South Sulawesi. The type of data used is qualitative data and the source of this research data is secondary data, namely data collected from documents and archives related to research. Data collection was carried out by observation, interviews, and documentation. While the analytical method used is descriptive analysis method, namely data analysis carried out by explaining and describing the mechanism and stages of the presentation of financial statements by the PKBI NGO South Sulawesi, referring to PSAK No. 45 on Financial Reporting of Non-Profit Organizations. The findings of this study are 1) The financial statement of non-profit organizations prepared by the PKBI South Sulawesi NGO consist of three types of reports, namely statement of financial position, activity reports, and cash flow statement in 2014 and 2015, it is in accordance with PSAK No. 45 and 2) South Sulawesi PKBI NGO has presented financial statement in accordance with PSAK No. 45. Of the twenty paragraphs regulating the financial statements of non-profit organizations, there are twelve paragraphs in accordance with the situation of the PKBI South Sulawesi NGO, namely paragraph 11, paragraph 12, paragraph 13, paragraph 14, paragraph 17, paragraph 20, paragraph 21, paragraph 22, paragraph 23, paragraph 24, paragraph 27, and paragraph 29.
Co-Authors Andi Fadli Hasan Andi Nurwanah Andi Nurzalza Rahmasuci Andika Pramukti Aryati Arfah Asri Ady Bakri Basri Modding Dwi Astuty Arfah Eka Ariaty Arfah Eka Ariaty Arfah Fitri Anggria Ningsih Sainuddin Herlina Herlina Junaid, Asriani Mansyur Ramly Miftah Fadlilah N Nengsih Nur Ifani Putri Chairunnizah Nur Rahmah Usman Nurwahyuni Nurwahyuni Ratna Mappanyuki Ratna Sari S Sumiyati Sari Sakinah Siti Khajar Sudirman Sri Buana Sri Devi Eka Suherman Suharmin Syarif Tenriwaru, T. Ummu Kalsum Vadira Wardyani