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All Journal Jurnal Bisnis dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Research Horizon

Abdullah, Muhammad Ikbal

Universitas Tadulako

Author-ID : 1267293

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Articles

PENGARUH INTERGOVERNMENTAL REVENUE, KEKAYAAN PEMERINTAH DAERAH, DAN UMUR PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Sulawesi Tengah) Rafida, Rafida; Ridwan, Ridwan; Abdullah, Muhammad Ikbal; Yamin, Nina Yusnita
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the effect of intergovernmental revenue, wealth of local government, and local government age to local government financial statement disclosure in Central Sulawesi. The analysis method used in this study is a multiple linear regression analysis. The results showed that intergovernmental revenue, local government wealth, and age of local government have a significant effect to the disclosure level of local government financial statements simultaneously. Intergovernmental revenue has a significant negative effect to the disclosure level of local government financial statements, while the wealth of local government and the age of local governments have no significant effect to the disclosure level of local government financial statements partially.

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.

Learning Strategies in Developing Entrepreneurial Intention Among Students : Theory of Planned Behavior Approach Muhammad Nur Afiat; Syamsu Rijal; Dian Safitri Pantja Koesoemasari; Andi Chairil Furqan; Muhammad Ikbal Abdullah
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 9, No 2 (2023): June
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v9i2.7757

This research aims to analyze the influence of personal attitude, subjective norm, and perceived behavioral control on entrepreneurial intention of students in the context of learning strategies. The research used a survey method, where questionnaires were distributed to 501 students from several universities using Google Forms. The collected data was analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results of this study indicate that attitude toward behavior, perceived behavioral control, and subjective norms are important factors that influence entrepreneurial intention in the context of learning strategies. A positive attitude towards behavior increases perceived behavioral control, and a supportive subjective norm can lead to a greater intention to start and manage a business. Although communication may not directly affect behavior, it can indirectly influence behavior through perceived behavioral control and entrepreneurial intention. It is important to consider a range of factors that may impact behavior and design learning strategies that comprehensively address these factors. The quality and nature of communication, along with other variables, may also impact its effect on behavior in learning strategies.

Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets Abdul Pattawe; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muhammad Din; Femilia Zahra; Andi Chairil Furqan; Andi Ainil Mufidah Tanra; Dewa Made Adi Dharma
Research Horizon Vol. 2 No. 1 (2022)
Publisher : Publindo Akademika

Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.

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.

Earthquake, Tsunami and Liquefaction in the City of Palu: Efforts to Enhance the Sustainability of SMEs in the Future Indah Lestari; Muhammad Ikbal Abdullah; Andi Chairil Furqan
Jurnal Bisnis dan Manajemen Vol 10, No 1 (2023): Jurnal Bisnis dan Manajemen Volume 10 Nomor 1 Tahun 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v10i1.10284

This study aims to identify and analyze the impact of disasters on the financial performance of micro, small, and medium enterprises (MSMEs), as well as to analyze the differences in financial performance of MSMEs before and after disasters based on their business type and sector. The study was conducted in the city of Palu, with a sample of 1,504 MSMEs affected by earthquakes, tsunamis, and liquefaction. The research findings indicate that natural disasters have a negative impact on the financial performance of MSMEs in Palu. This means that the earthquakes, tsunamis, and liquefaction that occurred in Palu and its surrounding areas in 2018 resulted in a decline in the financial performance of MSMEs in the city, across industrial, service, and trade sectors. Additionally, this study provides new insights to the local government, highlighting the need to encourage MSMEs to develop disaster risk mitigation strategies, particularly to maintain financial stability in the aftermath of natural disasters.

Co-Authors Abdul Kahar Abdul Pattawe Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Dewa Made Adi Dharma Dian Safitri Pantja Koesoemasari Femilia Zahra Fikry Karim Indah Lestari Masruddin Muhammad Bakri Muhammad Din Muhammad Din Muhammad Nur Afiat Muliati Muliati Nina Yusnita Yamin Nurdin, Jurana Nurlaela Mapparessa Parwati, Ni Made Suwitri Rafida, Rafida Rahayu Indriasari Ridwan, Ridwan Syamsu Rijal

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