PENERAPAN AKUNTANSI LINGKUNGAN BERDASARKAN TRIPLE BOTTOM LINE PADA RSUD H. M. DJAFAR HARUN KABUPATEN KOLAKA UTARA

This study aims to determine the application of environmental accounting in terms of the Triple Bottom Line concept at H. M. Djafar Harun District Hospital in North Kolaka Regency. This research uses descriptive qualitative research. Data collection uses primary and secondary data with in-depth interviews with informants who are in the area of H. M. Djafar Harun District Hospital in North Kolaka Regency. The results showed that the environmental accounting carried out by H. M. Djafar Harun District Hospital in North Kolaka Regency generally met the triple bottom line concept which included three main elements, namely profit, people and planet. Economic responsibility (profit) can be seen in health products produced from other health service activities that have been developed. Environmental responsibility (planet) can be seen from CSR programs in the environmental field that are actually carried out to save and preserve the environment such as planting trees and landfills. Social responsibility (people) is actually implemented through CSR activities in the provision of health facilities. This means that the principle of sustainable development which states that people and the environment are an integral part of the wheels of business turnover has been done by H. M. Djafar Harun District Hospital in North Kolaka Regency

ANALISIS POTENSI, KONTRIBUSI, DAN EFEKTIVITAS PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PEMERINTAH PROVINSI SULAWESI SELATAN

The objectives of this study are: 1) to determine and analyze the potential of Motor Vehicle Taxes in increasing South Sulawesi Province Original Revenue, 2) to determine and analyze the contribution of Motor Vehicle taxes in increasing Regional Original Income in South Sulawesi Province, and 3) to determine and analyzing the effectiveness of Motor Vehicle taxes in increasing the Regional Original Revenue of South Sulawesi Province.This study uses secondary data in the form of: 1) data on the number of motorized vehicles in South Sulawesi Province in 2014-2018, 2) data on targets and realization of Motor Vehicle Taxes for 2014-2018, and 3) data on targets and realization of Regional Original Revenue in 2014 -2018. Data collection was carried out at the Regional Revenue Agency Office of South Sulawesi Province, using the formula for potential, contribution, and effectiveness.The results showed that: 1) Motor Vehicle Taxes have enormous potential in supporting the Regional Original Income of South Sulawesi Province but have not been optimal in withdrawing and management, 2) Motor Vehicle Taxes have a significant contribution to support the Regional Original Income of South Sulawesi Province, and 3) Motor Vehicle Tax is effective in supporting the increase in Regional Original Revenue in South Sulawesi Province. This means that the Motor Vehicle Tax has a very significant effect in increasing the Regional Original Revenue of South Sulawesi Province. Keywords: Potential, Contribution, Effectiveness, Motor Vehicle Taxes, Regional Original Incom

MENGGAGAS KODE ETIK AKUNTAN PUBLIK DALAM BINGKAI NILAI KEARIFAN LOKAL BUDAYA BUGIS

With knowledge, understanding, a better willingness to apply moral and ethical values adequately to reduce various ethical violations, it is necessary to have an in-depth study from various perspectives on the ineffectiveness of the application of accounting professional ethics in Indonesia. This study wants to provide a new perspective to initiate a code of ethics for public accountants with the perspective of local wisdom values for Bugis culture. This type of research is classified as a qualitative descriptive study using a Postmodern Ethnographic approach. This research data collection method from the results of interviews with informants using Spradley's ethnographic method. The results of this study indicate that the combination of the values of the life of lempu, getteng, warani and acca can strengthen auditors in holding tight to the principles of integrity, objectivity, competence and confidentiality in the code of ethics, which are wrapped in the values of siri 'life that make public accountants professional in carrying out their work and added work motivation with reso life values, all the values of life will be integrated into the soul in a public accountant. Keywords: Ethics; Code of Ethics; Bugis Cultural Local Wisdom Values

MEASURING REGIONAL PUBLIC HOSPITAL (RSUD) DAYA MAKASSAR PERFORMANCE WITH CONTEMPORARY MANAGEMENT ACCOUNTING APPROACH

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

EFEK MODERATING KEBIJAKAN DIVIDEN DALAM PENGARUH KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Islamic Index Indonesia (JII) yang tedaftar di Bursa Efek Indonesia)

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis efek moderating kebijakan dividen dalam pengaruh keputusan investasi terhadap nilai perusahaan pada Perusahaan Islamic Index Indonesia (JII) yang tedaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini yaitu perusahaan yang terdaftar secara konsisten selama lima tahun terakhir yakni 2012-2016 di Jakarta Islamic Index pada Bursa Efek Indonesia yaitu sebanyak empat belas (14) perusahaan. Adapun teknik analisis data dengan menggunakan moderated regression analysis. Hasil penelitian ini menunjukkan bahwa keputusan investasi tidak berpengaruh signifikan terhadap kebijakan dividen. Kebijakan dividen tidak berpengaruh signifikan terhadap kebijakan dividen. Serta kebijakan dividen tidak mampu memoderasi hubungan antara keputusan investasi dengan nilai perusahaan.Kata Kunci: Keputusan Investasi, Kebijakan Dividen, Nilai Perusahaan ABSTRACTThis study aims to examine and analyze the effect of moderating dividend policy in the influence of investment decisions on the value of companies in Islamic Index of Indonesia Company (JII) listed on the Indonesia Stock Exchange. The sample in this research is consistently listed companies during the last five years ie 2012-2016 in Jakarta Islamic Index on Indonesia Stock Exchange that is as many as fourteen (14) company. The data analysis technique uses moderated regression analysis. The results of this study indicate that investment decisions have no significant effect on dividend policy. Dividend policy has no significant effect on dividend policy. And dividend policy is not able to moderate the relationship between investment decision and firm value.Keywords: Investment Decision, Dividend Policy, Corporate Valu

EFEK MODERATING KEBIJAKAN DIVIDEN DALAM PENGARUH KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Islamic Index Indonesia (JII) yang tedaftar di Bursa Efek Indonesia)

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis efek moderating kebijakan dividen dalam pengaruh keputusan investasi terhadap nilai perusahaan pada Perusahaan Islamic Index Indonesia (JII) yang tedaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini yaitu perusahaan yang terdaftar secara konsisten selama lima tahun terakhir yakni 2012-2016 di Jakarta Islamic Index pada Bursa Efek Indonesia yaitu sebanyak empat belas (14) perusahaan. Adapun teknik analisis data dengan menggunakan moderated regression analysis. Hasil penelitian ini menunjukkan bahwa keputusan investasi tidak berpengaruh signifikan terhadap kebijakan dividen. Kebijakan dividen tidak berpengaruh signifikan terhadap kebijakan dividen. Serta kebijakan dividen tidak mampu memoderasi hubungan antara keputusan investasi dengan nilai perusahaan.Kata Kunci: Keputusan Investasi, Kebijakan Dividen, Nilai Perusahaan ABSTRACTThis study aims to examine and analyze the effect of moderating dividend policy in the influence of investment decisions on the value of companies in Islamic Index of Indonesia Company (JII) listed on the Indonesia Stock Exchange. The sample in this research is consistently listed companies during the last five years ie 2012-2016 in Jakarta Islamic Index on Indonesia Stock Exchange that is as many as fourteen (14) company. The data analysis technique uses moderated regression analysis. The results of this study indicate that investment decisions have no significant effect on dividend policy. Dividend policy has no significant effect on dividend policy. And dividend policy is not able to moderate the relationship between investment decision and firm value.Keywords: Investment Decision, Dividend Policy, Corporate Valu

Integrasi Perilaku Belajar, Kecerdasan Emosional, Dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dan Stres Kuliah

Tujuan penelitian ini untuk menganalisis integrasi perilaku belajar, kecerdasan emosional dan kecerdasan spiritual dalam membentuk pamahaman akuntansi dan stres kuliah mahasiswa akuntansi. Penelitian ini merupakan penelitian assosiasi, menjelaskan hubungan kausal antara variabel melalui hipotesis. Sampel dalam penelitian ini adalah mahasiswa akuntansi tingkat akhir pada perguruan tinggi swasta. Metode analisis yang digunakan adalah analisis regresi linear berganda. Metode pengumpulan data berdasarkan survey dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa secara parsial perilaku belajar berpengaruh tidak signifikan terhadap pemahaman akuntansi, sedangkan kecerdasan emosional dan kecerdasan spiritual berpengaruh positif signifikan terhadap pemahaman akuntansi. Hasil penelitian juga menunjukkan bahwa secara parsial perilaku belajar berpengaruh tidak signifikan terhadap stres kuliah, sedangkan kecerdasan emosional berpengaruh negatif signifikan terhadap stres kuliah dan kecerdasan spiritual berpengaruh negatif tetapi tidak signifikan terhadap stres kuliah. Untuk pengujian secara simultan menunjukkan bahwa perilaku belajar, kecerdasan emosional dan kecerdasan spiritual berpengaruh positif signifikan terhadap pemahaman akuntansi serta stres kuliah

PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

The aim of this research is to analyse the influence of competence, independence, and professionalism on audit quality. It also analyses how the auditor ethics can moderate those independent variables to dependent variable. This research carried out on the representative of Badan Pengawasan Keuangan dan Pembangunan (BPKP) of West Sulawesi Province with 75 auditors as the respondent. The study used questionnaire as the data collecting method. Then it analysed by using multiple regression analyses dan moderated regression analysis (MRA). The results of the reseach showed that competence, independence, and professionalism effect significantly the audit quality. Auditor ethics is able to moderate the influence of competence and independence to audit quality. Auditor ethics is unable to moderate the influence of professionalism to audit quality