Jurnal Mahasiswa Akuntansi dan Keuangan

THE EFFECT OF VILLAGE FUND ALLOCATION ON THE WELFARE OF THE COMMUNITY OF ABBOKONGANG VILLAGE, SIDENRENG RAPPANG REGENCY

Rifky Adith Fitra — 2026-02-15

This research is motivated by the limited capacity of village officials in designing targeted programs that cause the allocation of village funds to be less effective in supporting the priority needs of the community. This study aims to determine the effect of the allocation of village funds on the welfare of the Abbokongang village community, Sidenreng Rappang Regency by using the theory of social welfare as a grand theory that builds this research. The population in this study is the entire Abbokongang Village community of 1,741 people and using non-probability sampling with a purposive sampling approach as a sampling technique so that 95 people are obtained as research samples and will be given a questionnaire. The analysis model used to prove the hypothesis is simple regression analysis. The results of the study indicate that the research hypothesis is accepted, namely the allocation of village funds has a significant effect on the welfare of the Abbokongang Village community Sidenreng Rappang Regency Based on this, it is recommended that the Abbokongang Village Government increase transparency and participation through a digital reporting system and regular deliberation forums, as well as the need to strengthen supervision and capacity for Village Fund management by the sub-district and district governments.

THE EFFECT OF TACPAYER SOCIALIZATION, TAXPAYER KNOWLEDGE, AND THE IMPLEMENTATION OF THE NATIONAL DIGITAL SAMSAT APPLICATION (SIGNAL) ON MOTOR VEHICLE TAXPAYER COMPLIANCE AT THE MAKASSAR REGION I MAPPANYUKKI SAMSAT OFFICE

Aulia Dwi Pratiwi — 2026-06-23

The purpose of this study is to examine the influence of socialization, taxpayer knowledge, and implementation of Samsat Digital National Application (SIGNAL) on tax compliance of motor vehicle owners in Samsat Makassar Wilayah I Mappanyukki. The independent variables are socialization, taxpayer knowledge, and implementation of Samsat Digital National Application (SIGNAL), while the dependent variable is tax compliance. Primary data will be collected through online questionnaire distribution (Google Form). The questionnaire uses a Likert scale. The sample consists of 100 respondents who are taxpayers in Samsat Makassar Wilayah I Mappanyukki and have used the SIGNAL application for tax document management and payment. Data analysis uses multiple linear regression analysis with the help of SPSS 25. The results show that socialization and taxpayer knowledge have a positive impact on tax compliance in Samsat Makassar Wilayah I Mappanyukki, while the implementation of Samsat Digital National Application (SIGNAL) has a negative impact. Based on this research, increasing socialization and taxpayer knowledge is crucial in improving tax compliance of motor vehicle owners. Although the Samsat Digital National Application (SIGNAL) has been implemented, the results show that its implementation has not been able to improve tax compliance, even having a negative impact. Therefore, further evaluation is needed to assess the effectiveness of the SIGNAL application, both in terms of user socialization and ease of access in paying and managing tax documents related to motor vehicle tax in Samsat Makassar Wilayah I Mappanyukki.

ANALYSIS OF FINANCIAL PERFOMANCE OF KOPERASI KONSUMEN EKONOMI UMMAT SEJAHTERA SIDENRENG RAPPANG REGENCY (2020-2023)

Andi Moh. Ilham Andi Alamsyah — 2026-02-11

Cooperatives are one of the key pillars supporting the development of people’s economy in Indonesia. To ensure the sustainability and effectiveness of this role, accurate measurement of financial performance is essential to support managerial decision-making and serve as a signal to external parties regarding the cooperative’s condition. This study aims to assess the financial performance of Koperasi Konsumen Ekonomi Ummat Sejahtera in Sidenreng Rappang Regency during the 2020–2023 period using a financial ratio approach, including liquidity, solvency, and profitability ratios. The research method is descriptive quantitative with a time series analysis technique. The data used are secondary data obtained through documentation of the cooperative’s annual financial statements, including the balance sheet and income statement. The analysis refers to the health assessment standards for cooperatives as regulated in the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No. 06/Per/M.KUKM/V/2006. The results show that in terms of liquidity, the cooperative experienced a significant decline indicating an unhealthy condition; in terms of solvency, there was an increasing dependence on debt; and in terms of profitability, the cooperative’s performance was suboptimal as reflected by below-standard ROA and ROE values. In conclusion, the overall financial performance of the cooperative during the period under review did not meet healthy financial criteria and requires comprehensive improvement in financial management.