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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Research In Management and Accounting (RIMA) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Community Services Research Celebes Journal of Community Services Research In Management and Accounting (RIMA)
Shaleh, Musliha
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE Ahmad, Hamzah; Saputri, Sri Ayu; Muslim, Muslim; Lannai, Darwis; Shaleh, Musliha
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2745

Abstract

This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community
Akuntabilitas Pengelolaan Dana Desa Untuk Menunjang Pembangunan Pedesaan Musfirah B; Alam, Syamsu; Shaleh, Musliha; Ibrahim, Fifi Nurafifah
Center of Economic Students Journal Vol. 6 No. 2 (2023): April-June (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i2.579

Abstract

Penelitian ini bertujuan untuk mengetahui akuntabilitas pengelolaan dana desa dalam mendukung pembangunan desa yang terjadi di Desa Moncongloe Kecamatan Moncongloe Kabupaten Maros. Penelitian dilakukan dengan menggunakan deskriptif kuantitatif. Teknik analisis data yang digunakan adalah mengumpulkan data yang diperoleh dari lapangan kemudian menentukan temuan yang ditemukan oleh objek. Hasil penelitian menunjukkan bahwa perhitungan pembangunan desa dengan menggunakan APBD, baik dari segi fisik maupun administrasi dengan tujuan untuk meningkatkan pembangunan dan kebutuhan masyarakat dengan mendukung berbagai fasilitas untuk memudahkan dan meringankan berbagai kesulitan yang dialami masyarakat serta meningkatkan kualitas hidup masyarakat. masyarakat Desa Moncongloe.
Training on Utilizing Plastic Spoons to Make Crafts to Boost Community Creativity and Income Shaleh, Musliha; Nasir, Munawir; Ansar, Nur Annisa; Mulia, Intan
Advances in Community Services Research Vol. 4 No. 1 (2026): September - Februari
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i1.672

Abstract

Purpose: This community service activity aims to improve the knowledge and skills of the Padanglampe Village community, especially the Family Empowerment and Welfare (PKK) group of mothers, in utilizing used plastic spoons to make crafts that are both useful and economically valuable. The program also aims to foster creativity and open up opportunities to increase income through plastic waste processing. Research Design and Methodology: The approach used was a participatory method, in which the community was directly involved in all stages of the activity, from preparation to implementation. The training process included socialization, discussion, question and answer sessions, deliberation, material delivery, and hands-on practice in craft making. Findings and Discussion: Initial interviews showed that most participants still had limited knowledge about creativity and the use of plastic waste as a source of income. Through training, participants gained a new understanding of plastic spoon processing techniques and their economic potential. The enthusiasm of the participants showed a high level of interest in developing creative skills based on plastic waste. Implications: This program has practical implications for increasing community capacity in waste management and creative economic development. This training model can also be used as a reference for community empowerment programs in other regions facing similar problems.
The Role of Cash, Receivables, and Inventory Turnover in Driving Profitability in Food and Beverage Manufacturing Firms Shaleh, Musliha; Purnama, Hukma Ratu; Rina, Rina; Fitriani, Fitriani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2983

Abstract

This study investigates the effect of cash turnover, receivables turnover, and inventory turnover on the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. The research aims to evaluate how working capital efficiency contributes to firms’ financial performance in a sector characterized by rapid production cycles and high inventory mobility. A quantitative approach was employed using purposive sampling, resulting in 36 firm-year observations. Descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination were applied to analyze the relationships among variables. The results show substantial variation in working capital indicators and profitability across firms. Cash turnover demonstrates no significant effect on profitability, reflecting the stability of operational cycles in the industry and the stronger influence of production efficiency and cost management. In contrast, receivables turnover exhibits a significant positive impact, indicating that faster collection enhances liquidity and supports improved earnings. Inventory turnover also shows a significant positive effect, suggesting that efficient inventory management reduces holding costs, enhances sales performance, and strengthens cash flows. The simultaneous analysis confirms that cash turnover, receivables turnover, and inventory turnover collectively influence profitability, highlighting the strategic importance of integrated working capital management. Overall, the findings emphasize that receivables and inventory efficiency are critical drivers of profitability, while cash turnover plays a less direct role. This study contributes to the literature by providing empirical evidence from the Indonesian food and beverage manufacturing subsector and underscores the need for firms to optimize working capital components to sustain financial performance. The results also imply that broader operational and market factors should be considered in future research.
PENGARUH PENGENDALIAN INTERNAL DAN EFEKTIVITAS METODE PENDETEKSIAN TERHADAP PENCEGAHAN TINDAKAN KECURANGAN PADA KANTOR INSPEKTORAT PROVINSI SULAWESI SELATAN Pusparini, Amelia; Su’un, Muhammad; Shaleh, Musliha
Center of Economic Students Journal Vol. 6 No. 2 (2023): April-June (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/aw87yh95

Abstract

This study aims to examine the influence of internal control and the effectiveness of detection methods on fraud prevention within government institutions, praticulary at the Inspectorate Office of South Sulawesi Province. This research employs a quantitative method using a direct field survey approach. The sampling technique used is saturated sampling, as the entire population was taken as respondents. The data were obtained through questionnaires distributed to 36 auditors at the Inspectorate Office of South Sulawesi Province. The data were then analyzed using multiple linear regression. The stages of data analysis include descriptive statistical tests, instrument testing, classical assumption tests, and hypothesis testing. The results of the study show that both internal control and the effectiveness of detection methods have a significant positive influence on fraud prevention. Among the two, the effectiveness of detection methods contributes more substantially to fraud prevention.
Co-Authors Ahmad, Syafira Ansar, Nur Annisa Basalamah , Muhammad Syafii A Basalamah, Muhammad Syafii A Darwis Lannai Fitriani Fitriani Hamzah Ahmad, Hamzah Ibrahim, Fifi Nurafifah Ikhtiari, Kirana Jaya, Farwah Afdhalia Muhnia, Nikmatul Mulia, Intan Mus, Abdul Rahman Musfirah B Muslim Muslim Nasir, Munawir Nur Wahyuni Nurfadila Nurfadila, Nurfadila Purnama, Hukma Ratu Pusparini, Amelia Rahmawati, Rahmawati Rina Rina Saputri, Sri Ayu Su’un, Muhammad Syam, Hasnidar SYAMSU ALAM Syamsul Alam, Syamsul Thamrin, Halida Yundari, Yundari