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All Journal Jurnal Gizi dan Pangan MEDIA LITBANG SULTENG JEJAK Jurnal Media Wahana Ekonomika AL-Daulah Nurani: Jurnal Kajian Syariah dan Masyarakat JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE INVOTEK: Jurnal Inovasi Vokasional dan Teknologi JURNAL MANAJEMEN MOTIVASI Jurnal Ilmiah Didaktika : Media Ilmiah Pendidikan dan Pengajaran Syntax Literate: Jurnal Ilmiah Indonesia JTERA (Jurnal Teknologi Rekayasa) Journal of Economic, Bussines and Accounting (COSTING) IRJE (Indonesian Research Journal in Education) Edukasi Islami: Jurnal Pendidikan Islam Anterior Jurnal J-MAS (Jurnal Manajemen dan Sains) Jurnal Serambi Engineering Journal of Economic, Management, Accounting and Technology (JEMATech) EQIEN - JURNAL EKONOMI DAN BISNIS EDUKATIF : JURNAL ILMU PENDIDIKAN JIPD (Jurnal Inovasi Pendidikan Dasar) Jurnal Kesehatan Terpadu (Integrated Health Journal) Jurnal Optimalisasi Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Sains Riset Management Studies and Entrepreneurship Journal (MSEJ) Abdi Masyarakat Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Ilmiah Manajemen Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) Journal of Energy and Electrical Engineering (JEEE) Community Development Journal: Jurnal Pengabdian Masyarakat At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Indonesia Berdaya Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Indonesian Journal of Health Sciences Research and Development (IJHSRD) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) International Journal of Engineering, Science and Information Technology Jurnal Pengabdian Masyarakat (ABDIRA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceedings of International Conference on Multidiciplinary Research Jurnal Kolaboratif Sains MAQASIDI NUSRA: Jurnal Penelitian dan Ilmu Pendidikan Indonesian Journal of Innovation Studies Journal Of Human And Education (JAHE) Private Law Jurnal Transformasi Administrasi Studi Akuntansi, Keuangan, dan Manajemen Akademika : Jurnal Pemikiran Islam Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Aliterasi: Jurnal Pendidikan, Bahasa, dan Sastra Indonesia JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Teknologi Informasi Regress: Journal of Economics & Management Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Tadulako International Journal of Applied Management (TaJAM) TOFEDU: The Future of Education Journal Research Horizon Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Riwayat: Educational Journal of History and Humanities Jurnal Penelitian dan Pendidikan Agama Islam Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat International Journal of Renewable Energy Development Jurnal Medika: Medika PENG: Jurnal Ekonomi dan Manajemen REFORM : JURNAL PENDIDIKAN, SOSIAL DAN BUDAYA Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Studi Islam Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Science: Indonesian Journal of Science TENANG : Teknologi, Edukasi, dan Pengabdian Multidisiplin Nusantara Gemilang NuCSJo : Nusantara Community Service Journal Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat Falahiya Jurnal Wicara Desa Jurnal Ilmiah Ekonomi Terpadu Journal of Publicness Studies Ekopedia: Jurnal Ilmiah Ekonomi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat eJEBA Tirai Edukasi : Jurnal Pendidikan Seuraya Jurnal Pengabdian Kepada Masyarakat
Muzakir
Jurusan Manajemen, Fakultas Ekonomi, Universitas Tadulako
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A Comparative Study of Financial Performance in Property Companies on the Indonesia Stock Exchange Post-IFRS 15 (PSAK 115) Adoption: A Review of 17 Firms (2022–2024) Septiawan, Eky; Sahrudin , Sahrudin; Ngatiningrum , Sasi; Muzakir, Muzakir; Nofryanti , Nofryanti
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1758

Abstract

This study conducts a comparative analysis of the financial performance of 17 property sector issuers listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024,following the full implementation of PSAK 115 on Revenue for contracts with customers. Using a descriptive-comparative research design with secondary data source from annual financial reports, this study examines four key financial ratios: Current Ratio (CR), Return on Assets (ROA), Total Asset Turnover (TAT), and Debt to Asset Ratio (DAR). The result reveal significant disparities in financial performance across issuers. PT Metropolitan Land Tbk (MTLA) recorded the highest ROA at 27% in 2023, while PT Puradelta Lestari Tbk (DMAS) demonstrated the most balanced and consistent performance across all four indicators throughout the observation period. Industry wide averages indicate improving profitability (ROA rising from 4% to 6%) and declining leverage (DAR declining from 43% to 38%), suggesting a positive adaptation trend following the adoption of PSAK 115. Revenue recognition patterns varied considerably across issuers, reflecting differences in contract structures, project completion timelines, and product segment characteristics. These findings underscore the importance of olistic financial ratio analysis in evaluating property issuers under the new revenue recognition standard.
Hubungan antara Produk Domestik Bruto, Ekspor, dan Impor dengan Utang Luar Negeri di Indonesia: Studi Kasus Periode 2010–2022 Isra, Isra; Muzakir, Muzakir
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1431

Abstract

This study examines the relationship between Gross Domestic Product, exports, imports, and Indonesia’s external debt over the period 2010–2022, against the backdrop of increasing reliance on foreign borrowing to support economic development. The research addresses the question of how key macroeconomic variables influence the dynamics of external debt in Indonesia. Employing a quantitative approach, this study utilizes multiple linear regression analysis based on secondary time-series data to assess both the direction and significance of these relationships. The empirical results reveal that Gross Domestic Product has a positive and statistically significant effect on external debt, indicating that economic growth is accompanied by higher foreign borrowing. Exports are found to have a negative and significant effect, suggesting that stronger export performance contributes to reducing external debt pressures. In contrast, imports do not exhibit a statistically significant relationship with external debt. The study argues that export expansion plays a critical role in strengthening debt sustainability, while economic growth alone does not automatically reduce reliance on external financing. These findings provide important implications for macroeconomic policy, particularly in balancing growth strategies with external debt management.
Pengaruh Persepsi Return dan Risiko terhadap Minat Berinvestasi Saham di Pasar Modal: Studi Kasus pada Mahasiswa Program Studi Manajemen Universitas Teuku Umar Hadisah, Hadisah; Mandaraira, Fitria; Muzakir, Muzakir
Regress: Journal of Economics & Management Vol. 4 No. 3 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i3.1972

Abstract

This study aims to examine the impact of return perception and risk perception on stock investment interest in the capital market, using a case study of Management students at Universitas Teuku Umar. The research employs a quantitative correlational approach. The sampling technique used is non-probability sampling known as accidental sampling. The population and sample were determined using the Slovin formula, resulting in 100 Management students from Universitas Teuku Umar as respondents. Data was collected through questionnaire distribution. Data analysis was performed using multiple linear regression with SPSS V.26 software. The findings indicate that return perception (X1) has a significant partial effect on investment interest (Y), with a significance value of 0.000 < 0.05. Risk perception (X2) has no significant partial effect on investment interest (Y), with a significance value of 0.570 > 0.05. Both return perception (X1) and risk perception (X2) have a significant simultaneous effect on investment interest (Y), with a significance value of 0.000 < 0.05. Return perception (X1) and risk perception (X2) can explain 71.4% of the variance in investment interest (Y) and contribute 49.9% to the variance in investment interest (Y). The remaining 50.1% is influenced by factors not included in this study, such as psychological factors, knowledge level, information about the capital market, individual risk tolerance, and previous investment experience, which could be considered for future research.
The Influence of Omni-channel Strategy on Customers’ Repurchase Intention at Sociolla in Palu City with Customer Satisfaction as a Mediating Variable Imanuela, Putri Tania; Ponirin, Ponirin; Muzakir, Muzakir; Nugraha, Mohammad Ega
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8233

Abstract

This study investigates the influence of omnichannel strategy on repurchase intention with customer satisfaction as a mediating variable among Sociolla consumers in Palu. Using purposive sampling, 180 respondents who had shopped through more than one channel participated. Data were analyzed using SEM-PLS. Results show omnichannel strategy significantly impacts satisfaction (β = 0.911) and repurchase intention (β = 0.612). Satisfaction also influences repurchase intention (β = 0.346) and partially mediates the relationship. The findings highlight the importance of integrated customer experiences in fostering loyalty in digital beauty retail, especially in non-metropolitan regions.
The Effect of Green Marketing on Repurchase Intention of Rapoviaka Simple Products with Green Consumerism as a Moderating Variable Sulistiawati; Sutomo, Maskuri; Muzakir; Farid
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8847

Abstract

This study examines the effect of eco-friendly marketing on repurchase intention for Rapoviaka Simple products, with eco-friendly consumption as a moderating variable. Using a quantitative, associative-causal approach, data were collected from 96 respondents through purposive sampling and analyzed with SmartPLS 4. The findings reveal that eco-friendly marketing significantly and positively influences repurchase intention, while eco-friendly consumption strengthens this relationship. The study supports the Theory of Planned Behavior in explaining repurchase intention toward eco-friendly products and offers practical insights for developing effective green marketing strategies. Keywords: Green Marketing, Repurchase Intention, Green Consumerism  
Implementasi Kebijakan Penanggulangan Bencana Banjir Di Desa Balinggi Jati Kecamatan Balinggi Kabupaten Parigi Moutong Provinsi Sulawesi Tengah Susyanti, Ni Putu Ayu; Tawil, Muzakir; Labiro, Richard F.
JPS: Journal of Publicness Studies Vol 3 No 02 (2026): Journal of Publicness Studies
Publisher : Program Studi Administrasi Publik, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/k7zc4j57

Abstract

This study analyzes the implementation of flood disaster management policies in Balinggi Jati Village, Balinggi District, Parigi Moutong Regency, Central Sulawesi Province. Flood events occurring almost every year indicate that the implementation of disaster management policies still reflects a separation among the pre-disaster, emergency response, and post-disaster stages. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving the Regional Disaster Management Agency (BPBD) of Parigi Moutong Regency, the Balinggi Jati Village Government, and local communities. The analysis is guided by the policy implementation framework proposed by Knill and Tosun (2020). The findings show that flood disaster management policy is more oriented toward response and post-disaster activities, such as evacuation, aid distribution, and environmental recovery. Meanwhile, pre-disaster mitigation and preparedness have not been systematically developed due to limited budget support and situational inter-agency coordination. These findings highlight the need to strengthen an integrated disaster management policy across all phases, particularly through enhanced pre-disaster planning and institutional capacity at the village level
Co-Authors Abdul Wahab Adfiyani Fadjar Adipta, Marazaenal Agung Azzul Haq Al Munawir Alfian Amanda, Luvia Amaylia, Annisanur Andini, Mirna Ria Andri Yadi Paembonan Anis Kurlillah Anisah Arga, Dwi Prasiska Lena Arie Saputra Arief Rahman Arif Rahman Hakim Ariyani, Risma Arpan Putra, Kurniawan Aryani, Menik Ashari, Chica Riska Asriadi Asriadi Aulia Salsabila Azizi, Adhelia Nur Balqis, Syarifah Naila Benyamin Parubak Birwin, Alib Boihaqi Boihaqi Busrono, Lalu Muhammad Damrus, Damrus Darman, Darman Dasarja, Lalu Butsiawan Dedi Febrianto Defi Erlita Deni Saputra Dewa Ayu Diah Resty Dewiyana, Dewiyana Dhana, Chika Syahira Dharma, Dian Budi Dian Anggraini Dori Yuvenda Dwiwijaya, Kadek Agus Edi Mawardi Ega Nugraha, Mohammad Elimawaty Rombe Endang Listiowaty Erianda, Nora F Labiro, Richard Fadillah, Alfhi Fadillah, Muhammad Faigah A. Badjamal Faisal Abdullah Fajri Hadi Fakhrul Rijal, Fakhrul Farid Farizal, Teuku Faruq Lamusa Fatahillah, Zahrul Fatmayanti, Fatmayanti Firman Tatariyanto Fitriadi Fitriadi Fitriani, Farida Fitriani, Nurul Fitrianingsih, Ananda Fitrisam, Syarifah Aliyah Fitriyani, Meila Fajar Ghani, Azman Abdul Gusti Andika Yudhistira Hadawiyah, Robiyatul Hadijah Hadijah Hadisah, Hadisah Haidir, Muhammad Haja Hamdi Harmen Hapri Ika Poigi Hardianti, Dina Harmaini Harmaini Harnida Wahyuni Adda Hasan, Fahri Abu Hasanah, Aninda Putri Hasanudin, Bakri Hasbullah Hasbullah Hasnita, Hasnita Helmi Noviar Hesti Evrianti Hidayat , Muhammad Rahmat Hidayat, Muhammad Rahmat Hidayati Hidayati Hilpiana, Lina I Gede Ratnaya I Gst Putu Sudiarta I Made, Sutajaya I Wayan Widiana Idham Idham Idris Idris Iing Pamungkas Ika Marlisa Ikhsan Fajri, Ikhsan Imam Yazid Imanuela, Putri Tania Indabestari Indra Basir INDRA PRATAMA PUTRA SALMON Intan Nuraini IRA NURIYA SANTI Irawan, Heri Tri Irmalis, Amsal Iskandar Iskandar Islam, Azizah Fajar Isra, Isra Jalaluddin, T. Jalil, Ivon Jalil, Ivon Jalil, Muhammad Jayawarsa, A.A. Ketut Junaidi Junaidi Juniar, Fira Kamid, Kamid Karim, Dhifa Latifah Karimah, Nada Kariza, Nur karmila karmila Kasim, Abdul Farid Keumala, Cut Muftia Khairul Hadi Komanik, Ida Jaya Kurniawati, Wiwien Kusumaningsih, Dewi Pramesty L. Hasan Ashari Labiro, Richard F. Ladong, Fadhilah S. Lani Dasopang, Zahra Omas Lea Amanda Sari Leli Putri Ansari Lendra Yenti Lestari, Suci Ayu Liandi, Andika Lina, Siti Rosa Lintangsari, Vanesa Lorenzo, Khaerunisa Putri M. Kafrawi Al-Kafiah Samsu M. Yasep Setiawan Maghfira, Muthia Mahardika, Daffa mahdani, said Maidi Saputra Mandaraira, Fitria Mansari, Mansari Mansur Mardaleta , Mardaleta Mardani, Mohammad Mariadita, Icha Marselaa, Anis Marsha, Farha Aulia Marwan Marwan Maryana Masbur Masbur Maskuri Sutomo Masnun Masnun Masyitah Masyitah Masykur, Masykur Maulidasari, Cut Devi Mawarzani , Sapka Mawarzani, Sapka Maya Ussifa Trihandono MMSI Irfan ,S. Kom Mohammad Ega Nugraha Mohammad Irfan Mufti Mohammad Zeylo Auriza Morisna, Titin Muh Afandi Muhammad Aqil Muhammad Ardiansyah Muhammad Asir Muhammad Faisal Muhammad Ichsan Muhammad Iqbal Muhammad Rapi Muhammad Ridha Adhari, Muhammad Ridha Muhammad Yanis Muhammad Yusuf Mukhlizar, Mukhlizar Mulana, Zaki Mulisa, Mulisa Mulyanti Mulyanti Munawar Munawar Munawir Munawir Murhaban Murhaban Murhaban Musdalifah, Inayah Nadifah Muslim Zainuddin Muzakkir Nadhifah, Zahra Ariella Nafia, Mar'atun Nanny Harmani Nasrullah Nasrullah Nenden Hendayani Ngatiningrum , Sasi Nislawati, Nislawati Nita Nofryanti , Nofryanti Novi Andriani, Novi Novianti, Ditya Putri Noviar, Noviar Nugraha, Gartika Nur Asrawati Nur Azmi, Nur Nur Hasanah Nurcahaya, Nurcahaya Nurhidayah Nurhidayah Nurhidayah Nurkhatijah, Nurkhatijah Nurma Dewi Nurmalawati, Nurmalawati Nursyofia, Nasya Nur’Asia Nur’Asia Oktafia, Dina Oslami, Ahmad Fikri Parani, Syamsul Bahri Dg Parani, Syamsul Bahri Dg. Patiran, Akbar Ponirin Ponirin Ponirin, Ponirin Pramanda, Ryan Pribadyo, Pribadyo Pricylia Chintya Dewi Buntuang Purmadi, Ary Putra, Alfridho Pramandanu Putra, M. Nizar Perdana Putri Ananda Sari Raden Mohamad Herdian Bhakti Rahman, Muhammad Abdul Rahmat Hidayat, Muhammad Rahmat Mubaraq Raihan Raihan, Raihan Ramadhani, Wanda Raungku, Ayu Azhari Refrenadi Hairi Restutanti Borman, Restutanti Reza Salima Riani Riani, Riani Rida Haris, Kadarisman Ridha, Ismu Rina Pratiwi Pudja I. A Rinaldi Idroes riza ulhaq Rizaldi, Rizaldi Rizki, Maulana Roehan, Herma Avita Rombe, Elimawati Rozi, Anhar Rusdi Rusdi Rusdi Ruslan Ruslan Sa'adati, Nurul Sabina, Dewini Putri Safwandi SAHABUDDIN SAHABUDDIN Sahabudin Sahabudin, Sahabudin Sahiran, Sahiran Sahrudin , Sahrudin Said Abadi Said Fadhlain Sailal Arimi Salingkat, Syarif Salliyuana, Cut Sanusi Sanusi SANWANI SANWANI, SANWANI Saputra, Agam Sasilintang, imadulhaq Razan Satani, Helmi Syahru Septiawan, Eky Setiawati, Tuti Silvia Agustina Siti Aisah Siti Nurhalimah Sofia Sofia, Sofia Sri Agustina, Sri Sri Astuti, Agusta Sri Suwarsi Suandi Suandi Suandi Suardi Suardi Sudarman Sudarman Sulistiawati Sulistyahadi, Sulistyahadi Suparman Suparman suparman suparman Suryadi Suryadi Susyanti, Ni Putu Ayu Syahir Natsir Syahril Syahril Syahril Syahril Syamsul Bachri Syamsul Bachri Syamsul Bahri Syiva, Faras Muthia T. M. Azis Pandria Tallesang, Mukhtar Tambaru, Rachman Tania, Bella Tinambunan, Juwita Merinda Umar Syarifuddin Umi Narimawati Untung Suprihadi, Untung Vidyarini, Andra Wahyuningsih Wahyuningsih Wahyuningsih Wahyuningsih Wahyuningsih Wahyuningsih, Yayuk Eko WANTI, ASMA Wayan Suastra Wibawa, Restu Widiantoro, Harry Wijaksono, Ali Wiranti, Ria Wulan Dari Puspita Y, Fadhil Yantoro, Yantoro Yohana Yohana, Yohana Yohana Yuliana Yuliana Yulizar Pramudika Tawil Yundari, Yundari Yusnaidi, Yusnaidi Yusnawati, Yusnawati Zahara, Zakiya Zakia, Titin Zakiyah Zahara Zhafira, Nabila Hilmy Zian Zilziana