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Dampak Penyelenggaraan dan Perlakuan Akuntansi terhadap Persepsi Pengusaha Kecil atas Sistem Informasi Akuntansi Adzim, Faidul
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Publisher : LP3M Universitas Muhammadiyah Makassar

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Abstrak Usaha kecil di negara maju ternyata memiliki peranan yang sangat besar. Di Amerika Serikat saja yang terkenal dengan usaha-usaha industri besarnya ternyata 44,3% dari total gaji di sektor swasta dihasilkan oleh usaha kecil juga berperan mempekerjakan separuh dari seluruh tenaga kerja di sektor swasta, dan selama satu dekade terakhir, negara adidaya tersebut mampu menciptakan 60% hingga 80% lapangan kerja baru. Hal serupa juga terjadi di Indonesia. Menurut data Biro Pusat Statistik dan Kementrian Koperasi dan UKM 2005, jumlah UKM di Indonesia terbukti telah menyerap 79,6 juta tenaga kerja atau 88% dari seluruh tenaga kerja, mempunyai andil terhadap 19,94% nilai ekspor dan 55,67%  produk Domestik Bruto. Khusus di Kota Makassar, perkembangan usaha kecil juga sangat pesat. Ini ditandai dengan banyaknya usaha-usaha kecil yang berdiri  di kota ini. Sensus ekonomi pada tahun 2014, total usaha industri kecil berjumlah 8.481 unit dengan jumlah tenaga kerja yang tersebar sejumlah 13.876 orang.Berdasarkan hasil dari analisis data yang dilakukan oleh penulis, terlihat adanya peningkatan koefisien baik dalam uji regresi, uji t, maupun uji F kedua variabel independen terhadap variabel dependennya dari pengujian bagian pertama yakni pada saat responden belum menyelenggarakan dan menggunakan informasi akuntansi ke pengujian bagian kedua dimana responden telah menyelenggarakan dan menggunakannya. Oleh karena itu, kesimpulan yang dapat ditarik adalah terjadi perubahan “positif” pada persepsi pengusaha kecil atas informasi akuntansi dikarennakan pengaruh penyelenggaraan dan penggunaan informasi akuntansi tersebut oleh mereka.Kata Kunci:Perlakuan Akuntansi, Persepsi Pengusaha Kecil, Sistem Informasi Akuntansi.Abstract Small businesses in gatra advanced Turns Own Role the Very big. In Health Consultation, Legal Only Yang Famous WITH industry efforts magnitude Turns 44.3% Of Total Wages in the Private Sector is produced by Small Business Also instrumental employ Half Of the entire workforce in the Private Sector, and Over the last decade, gatra Superpower the Able creates 60% Up to 80% of new employment. Also, Similar things occurred in Indonesia. Data * According to the Central Bureau of Statistics and the Ministry of Cooperatives and SMEs in 2005, Term SMEs in Indonesia has proven absorbing 79.6 million workforces OR 88% Of the entire workforce, have contributed Against 19.94% and 55.67% of export value products GDP. Specially in Makassar, Small Business Development Also Very PESAT. WITH many singers marked Small businesses in town singer Yang Stand. IN 2014 Economic Census, the number of Small Industry business unit totaled 8.481 WITH Term Workforce The spread some 13.876 orangutans.Based on the findings from the data analysis conducted by the authors, reflecting the increase in the coefficient Good hearts regression test, t test, and the F test two variables Tbk Against the dependent variable From Testing Part One that is ON When respondents yet organized and using information accounting Into Testing Section Where the respondent has both organized and used. By THEREFORE, CONCLUSION can be withdrawn Was There were changes "positive" ON PERCEPTION Small Entrepreneurs differences accounting information dikarennakan Operation and USE influence the accounting information by them.Keywords: Accounting Treatment, Perception Small Firm, Accounting Information Systems.
PERAN AUDIT INTERNAL DALAM MENDUKUNG GOOD CORPORATE GOVERNANCE PADA PT. PELABUHAN INDONESIA IV (PERSERO) MAKASSAR Rustam, Andi; Adzim, Faidul; Meilani, Aulia
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2527

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Research aims to determine if an adequate internal audt has a role in supporting good corporate governance effective at PT. Pelabuhan Indonesia IV (Persero) Makassar. This study was conducted using case study method with analytical descriptive method, while the population in this research is all employees who are in the Internal control unit and Corporate Secretary section. Research Data is obtained using questionnaires.  Based on the results of research conducted by the authors showed that adequate internal audit has a role in supporting good corporate governance effective at PT. Pelabuhan Indonesia IV (Persero) which means between internal audit in Implementation of GCG showing positive 
ANALISIS POTENSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MAKASSAR Muhaimin, Muhaimin; Adzim, Faidul; Firmansyah, Firmansyah
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2535

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Research aims to know the large number of potential tax billboards in the city of Makassar, billboards tax collection, contributions to the contribution of local income tax, the effectiveness of the poll, as well as increased contribution efforts Income tax on the original revenue of Makassar city. This research uses data collection techniques in the form of literature review, interviews, and documentation. The results showed that the potential of the billboards owned by the city of Makassar for the year 2014 to 2016 increase annually, but there is still a potential that has not been shaken optimally. The Billboards tax collection system in place of the government of DISPENDA Makassar is the official assessment. For the year 2012-2014 the contribution of billboards tax on local tax and local revenue was increased annually, but there was a decline in local tax and local revenue in 2015 and 2016. The Collector
EVALUASI PENGENDALIAN BIAYA PRODUKSI GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. CITRA SARI MAKASSAR Rustam, Andi; Adzim, Faidul; Alifah, Andi Ummi
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2537

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Research aims to know the evaluation of production cost control to increase the efficiency of production costs in CV. Citra Sari Makassar.  This research uses the method of analysis of variance where the company data about the production process and other data that support the research is collected then the data is done analysis by describing and Compare with the data collected, and do the calculation process by comparing between the standard cost and actual cost. This research Data is derived from a direct interview with related parties, documentation, library review, and access to the Web and related sites. The research object is CV. Citra Sari Makassar. The results showed that there was control of production costs by comparing between standard cost and actual cost on CV. Citra Sari Makassar can reach a target of more efficient production cost.
SISTEM INFORMASI DESA DI KECAMATAN PALLANGGA KABUPATEN GOWA Adzim, Faidul; Rum, Eka Prabawati
BERKEMAJUAN : JURNAL PENGABDIAN PADA MASYARAKAT Vol 1, No 1 (2017): BERKEMAJUAN
Publisher : Universitas Muhammadiyah Makassar

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The existence of community life in the village of Pallangga is very diverse in terms of the assessment of the Employment Administration pattern of financial Performance and in particular the rural Assets so as to achieve a form of transparency and accountability of public service. In this case the villages already maintains a presence service that can provide satisfaction against society, but several obstacles still found and must be faced by law enforcement in an era of modernization of the village of devices at this time. Related mechanisms and procedures certainly requires community service facilities for information technology infrastructure in the form of electronic media such as television, computer, Printer, LCD-Projector, and others.It is need for information system integrated in the village and holding of training the recording apparatus for Computerized financial reports Councilor in the form of Village information system application program (SID) so that it can realize the Village community service system berkemajuan. On program design and development of information system of the village will do installation on Hardware (Hardware) and the software (Software). The software in this case is a form-based application program on the main display screen computer (desktop) so it can be easier to use for the operator computer village in Kecamatan Pallangga Gowa.
Peranan Sistem Informasi Akuntansi sebagai Alat Bantu Manajemen dalam Pengambilan Keputusan Anggaran Biaya pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar Adzim, Faidul
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Publisher : LP3M Universitas Muhammadiyah Makassar

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This research was conducted using qualitative descriptive analysis method. This method is done by making a picture or painting in a systematic, factual and accurate information on the facts, characteristics, and relationships between phenomena vitality. Pengumpulan data is done with interviews and collecting data facts in the data processing procedures of accounting information as well as connect with data existing theoretical. As well as the companys data in the form of a general overview of the company.The results of the study concluded that the accounting information system can function effectively and efficiently in helping management determine the budget. data processing accounting information in accordance with the accounting procedures has been established to produce financial reports in a timely, reliable and relevant so that it can be a benchmark in the preparation of the budget.
Beberapa Faktor Yang Mempengaruhi Kepatuhan Pajak Wajib Pajak Badan Di Kota Makassar Adzim, Faidul
Jurnal Ekonomi Balance Vol 7, No 2 (2011): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

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This study aims (1) to know and analyze the influence of the attitude of the leadership of the company against taxpayer compliance bodies in the city of Makassar. (2) to know and analyze the influence of companys financial condition influence to taxpayer compliance agency in Makassar City. (3) to know and analyze the influence of corporate climate have an effect on taxpayer compliance in Makassar City. (4) to know and analyze the dominant factors influencing the taxpayer compliance of the agency in Makassar City. The instrument used for data collection is the next questionnaire data is processed and analyzed using multiple regression. The conclusion of this research are (1) tax compliance attitude have positive and significant effect to tax compliance for corporate taxpayer in Makassar City. The more positive the attitude of a corporate leader to tax compliance the higher the level of tax compliance agency. Conversely, the more negative the attitude of a company leader (in this case means not supporting) to tax compliance the lower the level of tax compliance. (2) The financial condition has a positive effect on Corporate Tax Compliance although not significant. The companys financial condition is good, then the Leader of the company will be obedient in carrying out the corporate taxation obligation which he represent or can be said high tax compliance level. These results reflect that the companys financial condition as reflected in the level of profitability and cash flow has proven to be one of the factors affecting the companys compliance with tax laws because profitability will pressure the company to report its taxes. (3) Organizational climate has a positive effect on Agency Tax Compliance significantly. A positive corporate organization climate will lead to high levels of tax compliance or vice versa. These results illustrate that a positive organizational climate will support corporate leaders to behave obediently. (4) Attitudes of tax compliance is the most dominant variable of influence on taxpayer compliance bodies in the city of Makassar. This indicates that the attitude of a positive corporate leadership in terms of understanding the rules and tax obligations will also behave positively in the reporting and payment of tax obligations.
STRATEGI IMPLEMENTASI MODEL PENGEMBANGAN WIRAUSAHAWAN MUDA BAGI MASYARAKAT PESISIR KABUPATEN TAKALAR Rahim, Abdul Rahman; Rasulong, Ismail; Jusriadi, Edi; Adzim, Faidul
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 02 (2017)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i02.1299

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ABSTRACT  The aims of the research are: (1) reviewing and analyzing the strategy of applying the model of developing young entrepreneurs through the container of a business incubator. (2) the role and commitment of the actors (government, financial institutions, youth professional organizations, village government, community leaders, youth organizations, and private sector) in a broader partnership network to support the implementation of young entrepreneurship in development models through the container of a business incubator for coastal communities.The data collection through in-depth interviews, potential mapping, and focus group discussions with the stakeholder, in this case, the main actors of development includes government, financial institutions, professional organizations of young entrepreneurs, community leaders, youth organizations, and private parties including universities. This qualitative research data analysis activity is done interactively and continuously until complete through several steps of activity systematically, that is collection/ data record, data reduction, data presentation, Verification and drawing the Conclusion.The conclusions of this research are the formulation of trial strategy in applying the young entrepreneur development model through the container of a business incubator.  Start by the strengthening of commitment among the actors, the formulation of a module for training, the formation of planning action, forming the team, training module, module for mentoring, and each of the main actors for a business incubator. The next step is doing an inventory of prospective new entrepreneurs and beginner entrepreneurs who will be fostered and developed through the container of a business incubator. The Structured training is for new groups of entrepreneurs and starting-up the new entrepreneurs from youth groups. The mentoring of business groups that initiated from the training results, and business incubators in bridging new business groups for access to capital and market access.Keywords : Coastal Communities, Young Entrepreneurs, Business IncubatorsCorrespondence to : rahman.rahim@unismuh.ac.id, ismail.rasulong@unismuh.ac.id, edi.jusriadi@unismuh.ac.id, faidul.adzim@unismuh.ac.id  ABSTRAK   Tujuan Penelitian ini, yaitu: (1) mengkaji dan menganalisis strategi penerapan model pengembangan wirausahawan muda melalui wadah inkubator bisnis; (2) menganalisis peran dan komitmen lintas aktor (pemerintah, lembaga keuangan, organisasi profesi pengusaha muda, pemerintah desa, tokoh masyarakat, organisasi kepemudaan, dan pihak swasta) dalam jaringan kemitraan yang lebih luas untuk mendukung implementasi model pengembangan wirausahawan muda melalui wadah inkubator bisnis bagi masyarakat pesisir.Pengumpulan data melalui wawancara mendalam dan focus group discussion (FGD) dengan pihak-pihak terkait dalam hal ini aktor utama pembangunan meliputi pemerintah, lembaga keuangan, organisasi profesi pengusaha muda, pemerintah desa, tokoh masyarakat, organisasi kepemudaan, dan pihak swasta termasuk perguruan tinggi. Analisis data penelitian menggunakan metode kualitatif yang dilakukan melalui beberapa langkah secara sistematis, yakni Koleksi/Catatan data, Reduksi data, Penyajian data, Verifikasi dan penarikan kesimpulan.Simpulan dari penelitian ini adalah Rumusan strategi uji coba penerapan model pengembangan wirausahawan muda melalui wadah inkubator bisnis harus dimulai dengan adanya peneguhan komitmen antar lintas aktor, perumusan modul pelatihan, pembentukan tim penyusun rencana aksi, modul pelatihan, modul pendampingan, dan penyusunan detail peran masing-masing aktor utama inkubator bisnis. Selanjutnya melakukan inventarisasi calon-calon wirausahawan baru dan wirausahawan pemula yang akan dibina dan dikembangkan melalui wadah inkubator bisnis. Pelatihan terstruktur bagi kelompok wirausahawan baru dan wirausahawan pemula dari kelompok pemuda. Pendampingan kelompok-kelompok usaha yang telah digagas dari hasil pelatihan, dan pihak inkubator bisnis menjembatani kelompok-kelompok usaha baru untuk akses permodalan dan akses pasar.Kata kunci : Penerapan Model, Wirausahawan Muda, Inkubator Bisnis, Masyarakat PesisirKorespondensi : rahman.rahim@unismuh.ac.id, ismail.rasulong@unismuh.ac.id, edi.jusriadi@unismuh.ac.id, faidul.adzim@unismuh.ac.id