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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jambura Equilibrium Journal International Journal of Religious and Cultural Studies Jurnal Manajemen Equity: Jurnal Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Nusantara Berbakti Jurnal Akuntansi Manado (JAIM) Research Horizon Sriwijaya Accounting Community Services

Muhammad Din

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Tadulako

Author-ID : 1025650

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

Published : 13 Documents Claim Missing Document

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Articles

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Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control Jurana Nurdin; Muhammad Ikbal Abdullah; Nina Yusnita Yamin; Rahayu Indriasari; Masruddin Karim; Muhammad Din; Ni Made Suwitri Parwati; Nurlaela Mapparessa
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.04

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society.

Analysis Of Factors Influencing The Performance Of Regional Government Apparatuses Dewi Muliyati; Andi Mattulada Amir; Muhammad Din; M. Ikbal A; Abdul Pattawe
Jurnal Manajemen Vol. 26 No. 1 (2022): February 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i1.884

This study aims to examine and analyze the effect of Public Accountability, Decentralization Structure, Clarity of Budget Target and Managerial Roles of Regional Financial Managers on the Performance of Local Government Officials on Financial Managers of Regional Apparatus Organizations in Palu City. This is a quantitative study, and the data was gathered by a survey approach utilizing a questionnaire as the tool. Purposive sampling was used to obtain the sample, which included the head of the OPD and the head of the financial sub-section in each Palu City OPD. PLS, with the help of WarpPLS software, is the analytical tool used to manage the data. The findings show that public accountability affects the performance of local government officials. The structure of decentralization affects the performance of local government officials, clarity of budget targets affects the performance of local government officials, and the managerial role of regional financial managers affects the performance of local government officials.

Determinan Perilaku Etis Mahasiswa Akuntansi Helmaise Sampewai; Andi Mattulada Amir; Jurana Nurdin S; M Ikbal A; Muhammad Din; Ternripada Ternripada
Equity: Jurnal Akuntansi Vol 2, No 2: April 2022
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v2i2.277

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari pendidikan etika bisnis dan profesi, love of money, dan religiusitas terhadap perilaku etis mahasiswa akuntansi. Metode penelitian yang digunakan yaitu penelitian kuantitatif. Responden dalam penelitian ini adalah mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako dengan jumlah sampel 90 orang yang terdiri dari angkatan 2016, 2017, dan 2018. Teknik pengumpulan data dengan menyebarkan kuesioner melalui google form. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan alat analisis SPSS versi 22 for windows. Hasil penelitian menunjukkan bahwa variabel pendidikan etika bisnis dan profesi berpengaruh positif terhadap perilaku etis mahasiswa akuntansi, begitu juga dengan variabel love of money dan religiusitas berpengaruh positif terhadap perilaku etis mahasiswa akuntansi.

PENGELOLAAN KEUANGAN DESA DI DESA TAMBU, KECAMATAN BALAESANG, KABUPATEN DONGGALA Hasmita Sari; Muhammad Din; Faruq Lamusa
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Kegiatan pelatihan pengelolaan keuangan desa dilaksanakan sebagai salah satu bentuk kegiatan pengabdian yang dilaksanakan di Desa Tambu Kecamatan Balaesang Kabupaten Donggala. Pelatihan pengelolaan keuangan desa diharapkan mampu menjadi sumber baru atau referensi tambahan bagi masyarakat setempat khususnya aparatur (aparat) desa dalam hal perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pelaksanaan pengelolaan keuangan desa yang transparan dan sesuai dengan peraturan yang berlaku. Urgensi pelatihan pengelolaan keuangan desa adalah ketidaktahuan perangkat desa yang maksimal dalam mengelola hingga pertanggungjawaban, sehingga pelatihan pengelolaan keuangan desa sebagai bentuk pengabdian dilakukan dengan tujuan untuk memaksimalkan pengetahuan perangkat desa dalam pengelolaan dan pertanggungjawaban keuangan dapat dilakukan. dilakukan secara maksimal oleh perangkat Desa Tambu, Kecamatan Balaesang, Kabupaten Donggala. Dalam pelaksanaannya, kegiatan pelatihan ini menghadirkan narasumber dari tim dosen Universitas Tadulako. Kegiatan pengabdian ini dirancang dalam bentuk pelatihan yang dilaksanakan dengan metode ceramah dan diskusi antara narasumber dengan perangkat desa. Melalui kegiatan pengabdian kepada masyarakat yang dilakukan dalam bentuk pelatihan, diharapkan dapat meningkatkan pengetahuan, wawasan, dan keterampilan masyarakat setempat dan perangkat desa di Desa Tambu dalam melakukan pengelolaan keuangan hingga pelaporan keuangan desa yang transparan, akuntabel. partisipatif, efektif, dan efisien.

Pemberdayaan Perempuan Sebagai Upaya Meningkatkan Ekonomi Keluarga Melalui Pelatihan Pembuatan Stik Kelor Petrince Julianingsih; Muhammad Din; Faruq Lamusa
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Perempuan berperan penting dalam pembangunan ekonomi dan peningkatan kesejahteraan rumah tangga. Namun kendala seperti ketakutan untuk memulai usaha, kurangnya pemahaman tentang peluang usaha, pengembangan usaha, kurangnya kreativitas wirausaha, dan kurangnya keterampilan dalam memproduksi industri rumah tangga menyebabkan banyak perempuan di Desa Tambu tidak memiliki usaha. Oleh karena itu, penting untuk fokus pada upaya pemberdayaan perempuan di bidang ekonomi. Artikel ini akan membahas bagaimana memaksimalkan potensi perempuan dalam meningkatkan kesejahteraan ekonomi rumah tangga melalui pelatihan pembuatan batang kelor. Tujuan dari pelatihan ini adalah untuk menggali dan mengasah kemampuan perempuan serta memberikan dorongan dan motivasi bagi perempuan untuk dapat mandiri menjalankan usaha. Hasil observasi dan analisis mengungkapkan bahwa pemberdayaan perempuan melalui pelatihan, pendampingan dan pendampingan dapat membantu perempuan memperoleh pendapatan yang lebih baik dan memperkuat posisinya dalam keluarga dan masyarakat. Diharapkan pelatihan yang telah diberikan dapat membantu masyarakat untuk meningkatkan kesejahteraan ekonomi keluarganya dan mampu mengelola usaha.

Bauran Pemasaran (4P) Pada Produk Minyak Kelapa Kampung “Lanarasa” Di Desa Tambu Kecamatan Balaesang Lilis R. Dihuma; Muhammad Din; Faruq Lamusa
Transformasi: Journal of Economics and Business Management Vol. 2 No. 1 (2023): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v2i1.532

Coconut is a plant that has a high economy because all parts of the coconut plant can be used for human interests, therefore the coconut plant is also called the tree of human life. Donggala Regency is one of the coconut centers in Central Sulawesi Province that has the potential for natural resources in supporting the development of coconut farming businesses where in Tambu village the coconut itself is processed into virgin coconut oil. The purpose of this community service is to provide an understanding and application of the marketing mix, namely products, prices, places, and promotions to Lanarasa coconut oil products. The benefits of this activity are expected to understand more about the marketing mix can help the Lanarasa coconut oil production process in the future to be good. The method carried out is Observation and mentoring. The result achieved is that the public better understands the application of the marketing mix to Lanarasa products. Lanarasa is a brand name product with an affordable market price offered but has good quality.and also has a strategic production place and close to raw materials so as to facilitate the production process. For promotions so far, we market products both directly and also through social media.

Peningkatan Pemberdayaan Masyarakat Melalui Usaha Rumahan Abon Ikan di Desa Tambu Dinnita Azhar Lembah; Muhammad Din; Faruq Lamusa
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i2.102

The economic conditions in Tambu village cannot be separated from the potential for natural resources that can support the process of improving people's welfare, this can be seen from the area of sea waters in Tambu village. This is what supports the people of Tambu village to make a living as fishermen. The abundant potential is in the form of marine products, namely Katombo fish, the people of Tambu village generally work as fishermen, they get their catch and then sell it directly to the community or to the market without processing the catch they get, lack of public knowledge in innovating the catch they get . Therefore, it is important to increase empowerment to increase the potential and abilities possessed by individuals or communities by producing home-based business products from existing potential, namely processing shredded katombo fish as an effort to utilize fish catches into products that have economic value. So that Tambu Village is an example for other villages in Central Sulawesi, especially Donggala Regency.

Fungsi Penggunaan Merek Untuk Produk Usaha Rumahan (Abon Ikan) Bagi Desa Tambu Mehdi Mohammad Fahrullah Al-hasni; Muhammad Din; Maskuri Sutomo
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i2.103

The purpose of this community service activity is to provide information and knowledge related to the importance of brands to the community in Tambu Village, Balaesang District, Donggala Regency as a form of learning for home-based businesses. The MBKM student activity method used is in the form of education or providing information on brand functions. The use of the mark on shredded fish product packaging to provide a mark on the product, as a means of promotion, shows the quality of the product and the origin of the product. Providing learning about the function of the brand given by the MBKM Faculty of Economics students to the people of Tambu Village as an effort to provide education on the importance of using a brand. In addition, using a brand serves to provide an identity for goods or services and functions to ensure quality and combination for consumers.

The Management of School Operational Assistance (SOA) through Tax Administration at Tojo Una Una’s Financial and Asset Management Agency Muhammad Iqbal Bakri; Andi Mattulada; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muliati; Muhammad Din; Femilia Zahra; Andi Chairil Furqan
Research Horizon Vol. 2 No. 4 (2022)
Publisher : Publindo Akademika

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. This study aims to analyze the management of School Operational Assistance (SOA) through tax administration at Tojo Una Una’s Financial and Asset Management Agency, Central Sulawesi Province, Indonesia. The approach that will be taken in implementing community service activities is through an explanation of the management of the SOA fund treasurer and the person in charge of the principal of each school in the Tojo Una Una Regency, the duties and authorities of the SOA fund treasurer. Pre and post-tests were tested using the Compare Means Paired- Sample T-Test analysis with the statistical analysis tool SPSS because the data came from the same subject. The results highlight that the management of SOA funds has not been fully effective because several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning, implementation, and accountability aspects. Therefore, to improve technical capabilities and skills in the management of SOA funds, especially related to SOA tax administration, it is necessary to carry out service in the form of socialization related to SOA tax administration, which will be framed in an effective communicative, and relaxed manner.

Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.

Co-Authors Abdul Kahar Abdul Pattawe Abdullah, Muhammad Ikbal Andi Chairil Furqan Andi Mappanyukki Andi Mattulada Andi Mattulada Amir Andi Mattulada Amir Daud Ruranto Buntulabi Dewi Muliyati Dinnita Azhar Lembah Faizal Azdar Faruq Lamusa Femilia Zahra Fikry Karim Hasmita Sari Helmaise Sampewai Ilfat Afia Amalyah Lilis R. Dihuma M Ikbal A M. Ikbal A Maskuri Sutomo Masruddin Megawati Megawati Mehdi Mohammad Fahrullah Al-hasni Muhammad Bakri Muhammad Ilham Pakawaru Muliati Muliati Nina Yusnita Yamin Nurdin, Jurana Nurlaela Mapparessa Parwati, Ni Made Suwitri Petrince Julianingsih Rahayu Indriasari Rudy Usman Tanra, Andi Ainil Mufidah Ternripada Ternripada Tri Utari Madao Wahyudin Hasyim

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