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All Journal Jurnal Akuntansi Multiparadigma Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Terbuka Journal of Economics and Business Balance : Jurnal Akuntansi dan Manajemen Journal of Applied Accounting Accounting Studies and Tax Journal Adpebi Science Series
Abdullah, Muhammad Ikbal
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA DI INDONESIA Annisa, Andi Nur; Abdullah, Muhammad Ikbal; Iqbal, Muhammad; Yamin, Nina Yusnita
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

 This study aims to determine and analyze simultaneously and partially the influence of local government characteristics on the financial performance of local governments by using a proxy of the characteristics of local governments, namely the size of the regional government, balance funds, and regional spending. The population in this study is the regencies/cities in Indonesia in 2016 as many as 504. The sampling technique used purposive sampling and obtained a sample of 207. The data analysis technique used multiple regression analysis. Based on the results of the study found that simultaneously the characteristics of local governments affect the financial performance of local governments. The size of the regional government, balance funds, and regional expenditure have a partial effect on the financial performance of local governments.
Determinants of Ethical Behavior of Accounting Students Sampewai, Helmaise; Amir, Andi Mattulada; Jurana, Jurana; Abdullah, Muhammad Ikbal; Din, Muhammad; Ternripada, Ternripada
Terbuka Journal of Economics and Business Vol. 3 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v3i1.4225

Abstract

The research aims to test and analyze the influence of business and professional ethics education, love of money, and religiosity on the ethical behavior of accounting students. The research method used is quantitative research. Respondents in this study were undergraduate students of the Department of Accounting, Faculty of Economics and Business, Tadulako University with a sample of 90 people consisting of the class of 2016, 2017, and 2018. Data collection technique by distributing questionnaires through google form. Data analysis techniques use multiple linear regression analysis with the help of SPSS analysis tool version 22 for windows. The results showed that the educational variables of business ethics and professions had a positive effect on the ethical behavior of accounting students, as well as the variables of love of money and religiosity positively on the ethical behavior of accounting student
The Influence Of Audit Commite Characteristics and Ownership Structure On Financial Distress With Leverage As A Control Variable Adhisty Prasisca Meidiyanti; Abdullah, Muhammad Ikbal
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.393

Abstract

Financial distress signals a dire state for a company's finances, often heralding potential bankruptcy. In this study, financial distress is gauged through the interest coverage ratio. The research aims to explore how Ownership Structure measured by managerial and institutional ownership and audit committee characteristics such as committee size, meeting frequency, and independence affect manufacturing companies listed on the Indonesia Stock Exchange. SPSS logistic regression model is employed for analysis. With a sample of 37 qualifying companies, findings reveal that neither the size of the audit committee, meeting frequency, nor independence, alongside institutional ownership, managerial ownership, and leverage, significantly impact the likelihood of financial distress. Moreover, dominant test results indicate that these points do not exert a dominant influence on financial distress probability.
Achieving Sustainable Development Goals (SDGs) Through Government Effectiveness and Control Over Corruption (A Cross-Country Study) Indriyani, Dita; Abdullah, Muhammad Ikbal; Furqan, Andi Chairil; Meldawati, Lucyani; Megawati, Megawati
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1051

Abstract

This research is driven by the enormous challenges in achieving the Sustainable Development Goals (SDGs), often hampered by weak governance and rampant corruption in many countries. Therefore, this research aims to determine the impact of controlling corruption and the effectiveness of global governance on achieving SDG 16. The method used in this research is purposive sampling using cross-country quantitative data from 2017 to 2021, with the final sample consisting of 145 countries and a total of 725 observations. Data is collected from various international sources such as the World Bank, Transparency International, Sustainable Development Report, and Human Development Report. Hypotheses were formulated and tested using multiple linear regression analysis using the STATA-17 software program. The research results show that government effectiveness and the Corruption Perception Index (CPI) positively affect achieving SDG 16. Countries that score higher in indicators of government effectiveness and control of corruption tend to make better progress in achieving SDG 16, and vice versa. Therefore, strengthening efforts to achieve SDG 16 requires political reform to strengthen state institutions, increase transparency and accountability, and ensure effective control over anti-corruption.
International evidence: Supreme Audit Institution oversight and government governance roles in achieving Sustainable Development Goal 1 Awalia, Dzur; Abdullah, Muhammad Ikbal; Furqan, Andi Chairil; Megawati, Megawati
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1779

Abstract

Poverty reduction is both a key goal and a prerequisite for sustainable development, requiring improved oversight and governance for lasting impact. This study examines the role of Supreme Audit Institutions (SAI) oversight and effective government governance in achieving the United Nations (UN) Sustainable Development Goal (SDG) 1, which focuses on poverty alleviation. This study integrates government governance, SAI oversight, and economic indicators to offer new insights into the factors influencing SDG 1 for poverty alleviation. Using multiple linear regression on data from 116 UN member countries in 2021, this study analyzes the impact of SAI oversight and government governance quality on SDG 1. Gross domestic product (GDP) and gross national income (GNI) serve as control variables to evaluate their role in poverty reduction. The findings indicate that stronger SAI oversight and improved governance significantly contribute to poverty reduction efforts aligning with SDG 1. Economic factors, including larger GDP and country classification (developed vs. developing), also show positive effects, highlighting the role of resources and governance capacity in poverty alleviation. Strengthening SAI oversight and government governance is essential to accelerate SDG 1 achievement, with theoretical and practical policy implications. Economic resources, such as GDP and GNI, are also critical in supporting sustainable poverty reduction.
NUSANTARA BEBAS KORUPSI: KRITIK ATAS ZONA INTEGRITAS ALA TOMBOLOTUTU Anggriani, Catherine Sofia; Abdullah, Muhammad Ikbal; Jurana, Jurana; Ridwan, Ridwan; Ansar, Muhammad; Yusuf, Rolland M
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.31

Abstract

Abstrak – Nusantara Bebas Korupsi: Kritik atas Zona Integritas ala TombolotutuTujuan Utama – Penelitian dilakukan untuk menyingkap belenggu zona integritas menggunakan perspektif pemikiran Tombolotutu.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan penelitian ini adalah budayawan dan tim penyusun dokumen zona integritas.Temuan Utama – Penelitian menemukan bahwa dalam zona integritas terdapat nilai self-interest dan keserakahan yang terpendam. Selanjutnya, ditemukan rekonstruksi zona integritas ala Tombolotutu yaitu NBK (Nusantara Bebas Korupsi) dan NBBM (Nusantara Berkah Bersih Melayani). Pemikiran Tombolotutu menjadi oposisi biner dengan fokus pada public-interest dan mengutamakan keberkahan untuk mengatasi potensi keserakahan serta self-interest.Implikasi Teori dan Kebijakan – Pemerintah dapat mengambil kebijakan untuk menindaklanjuti belenggu penerapan zona integritas. Refleksi pemikiran Tombolotutu dapat menjadi aksioma pengembangan paradigma nusantara di bidang akuntansi.Kebaruan Penelitian – Penelitian ini mengusulkan pemikiran Tombolotutu untuk menyelesaikan berbagai masalah zona integritas sehingga menjadi warna baru dalam riset akuntansi. Abstract – Corruption-Free Nusantara: Criticism of Tombolotutu’s Integrity ZoneMain Purpose – This study was conducted to reveal the shackles of the integrity zone from Tombolotutu’s perspective by defining strategies for its liberation.Method – This study used a qualitative descriptive method. The informants were cultural observers, and the team drafted the integrity zone document.Main Findings – The study found that within the integrity zone, there are underlying values of self-interest and greed. Furthermore, a reconstruction of the integrity zone à la Tombolotutu was found, namely “Corruption-Free Nusantara” and “Blessed and Clean Nusantara.” Tombolotutu’s thinking is in binary opposition to the focus on public interest and primary blessings to overcome the potential for greed and self-interest.Theory and Practical Implications – The government can take policies to follow up on the shackles of implementing the integrity zone. Reflections on Tombolotutu’s thinking can become an axiom for developing the Nusantara paradigm in the accounting field.Novelty – This study proposes Tombolotutu’s ideas for resolving various issues in integrity zones.
E-WALLET UTILIZATION ON INDIVIDUAL USERS: IMPACT ON SOCIAL, ENVIRONMENTAL, AND PSYCHOLOGICAL FACTORS(Study on MSMEs in Palu City) Sadam, Saddam Fatur Rahman; Zahra, Femilia; Abdullah, Muhammad Ikbal; Karim, Fikry
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/jy67j523

Abstract

The goal of this study is to examine how individual users' use of e-wallets affects three key aspects of MSMEs in Palu City: social, environmental, and psychological. This study assesses the primary factors influencing technology adoption—performance expectations, effort, social influence, and supportive conditions—using the UTAUT model. The results of a quantitative study using a survey with 397 participants indicated that these three factors were significantly impacted by the use of e-wallets. These findings demonstrate how technology innovation can improve financial inclusion, lessen its negative effects on the environment, and give MSME participants convenience and security.
Fraud Prevention Village Fund Management: Village Apparatus Competence, Integrity, and Individual Morality Khairun Nisa; Ansar, Muhammad; Abdullah, Muhammad Ikbal; Tanra, Andi Ainil Mufidah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.951

Abstract

This study aims to examine the effect of village apparatus competence, integrity, and individual morality on preventing fraud in village fund management in the Village Government in Marawola Sub-district. This research uses quantitative methods. The population of this study were 11 villages in Marawola District, Sigi Regency and the sample used in this study were 88 people selected using saturated sampling technique consisting of village heads, secretaries, and heads of affairs and section heads. The data used in this study are primary data collected using questionnaires. This analysis uses multiple regression analysis techniques using the SmartPLS 4 application. The results showed that the competence of village officials and integrity had no significant effect on preventing fraud in village fund management, while individual morality had a significant effect on preventing fraud in village fund management. This research shows that individual morality internalized in the village apparatus is a key factor in suppressing the potential for fraud, while village apparatus competence and integrity are not strong enough if not accompanied by high moral values.
Co-Authors Adhisty Prasisca Meidiyanti Amir, Andi Mattulada Anggriani, Catherine Sofia Annisa, Andi Nur Awalia, Dzur Din, Muhammad Femilia Zahra Fikry Karim Furqan, Andi Chairil Indriyani, Dita Khairun Nisa Megawati - Meldawati, Lucyani Muhammad Ansar, Muhammad Nina Yusnita Yamin Nurdin, Jurana Ridwan, Ridwan Sadam, Saddam Fatur Rahman Sampewai, Helmaise Tanra, Andi Ainil Mufidah Ternripada, Ternripada Yusuf, Rolland M