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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Terapan dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Accounting Profession Journal (APAJI) Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Buana Akuntansi Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Governance, Taxation, and Auditing Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Bomba: Jurnal Pembangunan Daerah
Mile, Yuldi
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PENERAPAN BUDIDAYA PADI ORGANIK UNTUK MENGHASILKAN PANGAN YANG SEHAT DAN KEBERLANJUTAN USAHA TANI Toana, Moh. Hibban; Mile, Yuldi; Pasaru, Flora; Khasanah, Nur; Haji Nasir, Burhanuddin
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1494

Abstract

Organic rice cultivation is a way of growing rice without using inorganic fertilizers and synthetic chemical pesticides. The fertilizer used is organic fertilizer and pest and disease control is carried out using the concept of integrated pest control. The "Tunas Harapan" farmer group, Sejahtera Village, Palolo District, Sigi Regency, with 20 members, is one of the farmer groups active in rice farming activities. The partners' problems in promoting organic rice cultivation are: not being able to prepare organic fertilizer and non-chemical pesticides as needed, and the low productivity of the rice produced. The community service program aims to assist partner farmers in preparing organic production facilities in the form of developing organic fertilizer, developing synthetic non-chemical pesticides made from local raw materials, and improving rice cultivation technology based on organic farming. The method applied is training and technology demonstration. The results of community service show that partners know the techniques for developing local microorganisms as liquid organic fertilizer and utilizing plants that have insecticidal properties as botanical pesticides. The application of liquid organic fertilizer in the organic rice cultivation demonstration plot showed better plant growth compared to without the application of liquid organic fertilizer. The knowledge and skills of participants in implementing organic rice cultivation increased to 45% of farmers who really understand organic rice cultivation technology.
Pendampingan Pengelolaan Keuangan pada BUMDes Desa Lukpanenteng Kabupaten Banggai Kepulauan Pakawaru, Muhammad Ilham; Mile, Yuldi; Bakry, Mohammad Iqbal; Rhamadhani, Rika Febby; Bass, Muhammad Bashri
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2313

Abstract

The Village-Owned Enterprise (BUMDes) in Lukpanenteng Village plays a central role in strengthening the village economy. The background to this service is the low level of understanding among BUMDes managers regarding financial transparency and accountability, which results in unstructured transaction recording and budget planning. In addition, the community's lack of understanding of the role of BUMDes has led to low levels of active participation. The activities were designed with a socialization and practical training approach involving BUMDes managers and the village community. The implementation process included the delivery of materials and intensive training on transaction recording, budget preparation, and monthly financial reporting. The results showed a significant increase in the managers' financial management skills, resulting in more structured recording. The financial transparency of BUMDes improved as regular reports were published. The village community showed more active participation, both as consumers, suppliers, and contributors of suggestions. Thus, this intervention succeeded in strengthening the capacity of BUMDes as the main pillar of a transparent and accountable village economy.ABSTRAKBadan Usaha Milik Desa (BUMDes) di Desa Lukpanenteng berperan sentral dalam penguatan ekonomi desa. Latar belakang dari pengabdian ini adalah rendahnya pemahaman pengelola BUMDes mengenai transparansi dan akuntabilitas keuangan, yang berakibat pada pencatatan transaksi dan perencanaan anggaran yang tidak terstruktur. Selain itu, kurangnya pemahaman masyarakat tentang peran BUMDes menyebabkan rendahnya partisipasi aktif mereka. Kegiatan dirancang dengan pendekatan sosialisasi dan pelatihan praktis yang melibatkan pengelola BUMDes dan masyarakat desa. Proses pelaksanaan mencakup penyampaian materi dan pelatihan intensif mengenai pencatatan transaksi, penyusunan anggaran, serta pembuatan laporan keuangan bulanan. Hasil pelaksanaan menunjukkan adanya peningkatan terkait pemahaman dalam pengelolaan keuangan BUMDes melalui forum diskusi dan juga pendampingan langsung dalam penyusunan keuangannya melalui hasil pencatatan yang lebih terstruktur atas proses pelaporannya. Transparansi keuangan BUMDes meningkat karena laporan rutin yang dipublikasikan. Serta. Masyarakat desa menunjukkan partisipasi yang lebih aktif, baik sebagai konsumen, pemasok, maupun penyumbang saran. Dengan demikian, intervensi ini berhasil memperkuat kapasitas BUMDes sebagai pilar utama perekonomian desa yang transparan dan akuntabel.
Event Study: The Impact of DPR Demonstrations and Ministerial Reshuffle on IDX Stock Volatility Pali, Fayza; Usman, Rudy; Erwinsyah; Masruddin, Masruddin; Mile, Yuldi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2943

Abstract

This study analyzes the reaction of the Indonesian capital market to political events, namely the House of Representatives (DPR) demonstration on August 29, 2025, and the Minister of Finance reshuffle on September 8, 2025. The research is motivated by increasing political uncertainty that may affect stock market volatility, particularly the Composite Stock Price Index (IHSG). A quantitative event study approach was employed using Abnormal Return (AR) and Trading Volume Activity (TVA) as the main variables. The observation period covered 10 trading days, consisting of five days before and five days after the events. The sample included cross-sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Secondary data on stock prices and trading volumes were analyzed using SPSS software. The results indicate no significant difference in abnormal returns before and after the political events, while trading volume activity shows a statistically significant difference. These findings suggest that political events have a greater impact on trading activity than on short-term stock price movements. This study contributes empirical evidence to event study research in Indonesia and provides insights for investors and policymakers in responding to political uncertainty in the capital market.
The Influence of Reporting Systems, Clarity of Budget Targets and Accounting Control on Performance Accountability of Government Agencies (Study on Regional Apparatus Organizations in Sigi Regency, Central Sulawesi) MILE, Yuldi; NATSIR, Muhammad; TENRIPADA, Tenripada; SRIWINARTI, Lis
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.550

Abstract

This study aims to examine and analyze the effect of reporting systems, clarity of budget targets and accounting controls on performance accountability of government agencies. This type of research is survey research with quantitative research methods and uses primary data and secondary data. The population in this study is the Regional Apparatus Organization (OPD) in Sigi Regency, Central Sulawesi Province. The sampling technique was purposive sampling, with 2 respondents in each OPD, namely 60 respondents. The analysis technique used is the classical assumption test, multiple linear regression analysis, residual test and hypothesis testing used, namely the simultaneous test (f test) and partial test (t test). The results of this study indicate that the Reporting System, Clarity of Budgetary Targets and Accounting Control simultaneously have a significant effect on Government Agencies' Performance Accountability, Reporting Systems have no significant effect on Government Agencies' Performance Accountability, Clarity of Budgetary Targets has a significant effect on Government Agencies' Performance Accountability and Accounting Control has a significant effect on Performance Accountability of Government Agencies.
Capital Expenditure, Audit Opinion and Fiscal Autonomy under Fiscal Decentralization: Evidence from Indonesian Provinces Putri, Amelia Hamdani; Mile, Yuldi; Betty, Betty; Widyakusuma, Annastry
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.307

Abstract

Despite the expansion of fiscal decentralization in Indonesia, provincial governments remain structurally dependent on central government transfers, raising concerns about the substantive achievement of fiscal autonomy. However, prior research largely conflates compliance-based accountability indicators with development-oriented fiscal mechanisms, leaving underexplored how capital expenditure and audit opinion differentially shape fiscal independence. This study aims to examine the distinct roles of capital expenditure and audit opinion in explaining provincial fiscal autonomy under an agency theory framework. Using secondary data from 34 Indonesian provinces over the period 2021–2023 (102 observations) and employing multiple linear regression analysis, this paper tests the effects of development-oriented fiscal allocation and compliance-based monitoring on the fiscal independence ratio. The findings indicate that capital expenditure has a positive and significant effect on fiscal autonomy, suggesting that discretionary investment in infrastructure and public assets enhances long-term revenue capacity. In contrast, audit opinion exhibits a significant but negative association, indicating that compliance with reporting standards does not necessarily translate into stronger fiscal independence. These results highlight the conceptual distinction between monitoring mechanisms and fiscal discretion in decentralized systems. This study contributes to public sector accounting and fiscal decentralization literature by clarifying that accountability compliance and development-oriented fiscal decisions operate through different mechanisms in shaping regional financial performance. Practically, the findings inform policymakers to integrate audit-based evaluations with strategic capital allocation in advancing sustainable fiscal autonomy.
The Influence Of E-Wallet Usage And Financial Literacy On Personal Financial Behavior Among Accounting Students Of The Faculty Of Economics And Business Tadulako University Yusriyani, Yusriyani Herawaty Kurnia; Mile, Yuldi; Kahar, Abdul; Masdar, Rahma; Furqan, Andi Chairil
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3443

Abstract

The purpose of this study is to analyze the financial literacy of accounting students at the Faculty of Economics and Business, Tadulako University and how they use e-wallets. This study uses quantitative techniques to synthesize the results of experiments that test the influence of financial literacy and digital wallet use on personal financial behavior (variable Y). We used a sample size of 90 people for this study. Simple random sampling was used in this study for sampling purposes. The essence of simple random sampling is to randomly select a subset of the population from a larger population without considering demographic factors. Each research instrument has been proven to be valid and reliable based on the results of the research. Financial literacy and the use of digital wallets have a positive and significant impact on students' personal financial behavior. Research also shows that financial literacy has a great influence, suggesting that digital wallets and a strong understanding of money can shape students' spending habits to be more responsible and focused.
THE EFFECT OF DIGITAL FINANCIAL TECHNOLOGY AND FINANCIAL LITERACY ON MSME FINANCIAL MANAGEMENT IN MAMBORO BARAT SUB-DISTRICT, NORTH PALU DISTRICT, PALU CITY Adiba, Ayesha Nurul; Mile, Yuldi; Pakawaru, Muhammad Ilham; Mustamin, Mustamin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan (In Processs)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53169

Abstract

  This study aims to analyze the influence of digital financial technology and financial literacy on the quality of financial management of MSMEs in West Mamboro Village, Palu City. This research uses a quantitative approach with a causal associative method. The study sample consisted of 77 MSMEs, determined using the Slovin formula from a population of 336 MSMEs, using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that digital financial technology has a positive and significant effect on MSME financial management. Financial literacy also has a positive and significant effect and is more dominant. Simultaneously, digital financial technology and financial literacy have a significant effect on MSME financial management, contributing 88.9%. These findings confirm that optimizing MSME financial management is not solely determined by the use of digital financial technology, but also depends heavily on the level of financial literacy of business actors.
THE EFFECT OF INCOME EXPECTATIONS, FINANCIAL LITERACY, AND FAMILY ENVIRONMENTAL ON ENTREPRENEURIAL INTEREST AMONG ACCOUNTING STUDENTS AT TADULAKO UNIVERSITY Jannah, Miftahul; Mile, Yuldi; Kahar, Abdul; Jamaluddin, Jamaluddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan (In Processs)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53182

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ekspektasi pendapatan, literasi keuangan, dan lingkungan keluarga terhadap minat berwirausaha mahasiswa Program Studi Akuntansi Universitas Tadulako. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linear berganda. Sampel penelitian terdiri dari mahasiswa yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa ekspektasi pendapatan berpengaruh positif dan signifikan terhadap minat berwirausaha dengan koefisien regresi sebesar 0,327 (p = 0,008). Literasi keuangan juga berpengaruh positif dan signifikan terhadap minat berwirausaha (koefisien = 0,492, p = 0,016), sedangkan lingkungan keluarga memiliki pengaruh positif dan signifikan serta menjadi faktor dominan (koefisien = 0,511, p = 0,000). Temuan ini menegaskan bahwa mahasiswa cenderung memilih kewirausahaan sebagai jalur karier berdasarkan potensi penghasilan, kemampuan pengelolaan keuangan, dan dukungan keluarga. Berdasarkan hasil penelitian, disarankan agar mahasiswa meningkatkan literasi keuangan, membangun ekspektasi pendapatan yang realistis, dan memanfaatkan dukungan keluarga, serta pihak universitas menyediakan program pembelajaran kewirausahaan yang aplikatif
TRANSFER PRICING AND COMPANY CHARACTERISTICS IN EXPLAINING TAX AVOIDANCE: EMPIRICAL EVIDENCE IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR Rosmadina, Rosmadina; Pakkawaru, Muhammad Ilham; Pratiwi, Ni Made Suwitri; Mile, Yuldi; Rhamadhani, Rika Febby
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan (In Processs)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53393

Abstract

This study examines how 2tax avoidance among food and beverage manufacturing businesses listed on the Indonesia Stock Exchange between 2020 - 2024 is impacted by transfer pricing and company characteristics, particularly company size, leverage, and profitability. The study uses secondary data from annual financial reports obtained from the Indonesia Stock Exchange and employs a quantitative panel data regression methodology. Purposive sampling was used to choose the sample, and 60 observations were obtained. EViews 12 software was used to analyze the data. The results show that while transfer pricing and leverage have no discernible impact on tax avoidance, company size and profitability do. These findings highlight the need for improved tax oversight, as businesses with greater scale and profitability are more likely to engage in tax avoidance.
Co-Authors Abda Abda Abdul Kahar Adiba, Ayesha Nurul Bakry, Mohammad Iqbal Bass, Muhammad Bashri betty betty Burhanuddin Haji Nasir Erwinsyah Flora Pasaru Furqan, Andi Chairil Gumilang, Muhammad Indra Izza, Nurul Jamaluddin Jamaluddin Mapparessa, Nurlaela Masruddin Miftahul Jannah Moh. Hibban Toana Muhammad Ilham Pakawaru Muhammad Natsir Muliati Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Nurdin, Jurana Oka, I Gede PAKKAWARU, Muhammad Ilham Pali, Fayza Parwati, Ni Made Suwitri Pratiwi, Ni Made Suwitri Prayoga, Wahyu Imam Putri, Amelia Hamdani Rahayu Indriasari Rahma Masdar Rika Febby Rhamadhani Rosmadina, Rosmadina Rudy Usman Selmita Paranoan SRIWINARTI, Lis Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Utari, Adiani Purwa Uwete, Andini Widyakusuma, Annastry Yusriyani, Yusriyani Herawaty Kurnia