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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen BALANCE Jurnal Akuntansi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Yumary: Jurnal Pengabdian kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ar-Ribh Transekonomika : Akuntansi, Bisnis dan Keuangan Al-Buhuts (e-journal) International Journal Of Economics Social And Technology Journal of International Conference Proceedings Jurnal Akuntansi Trisakti Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability
Rasyid, Syarifuddin
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Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Navigating the 12% VAT Increase in Indonesia: Challenges and Opportunities for Equity Investors in the Context of Islamic Finance Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Darmawati, Darmawati; Rasyid, Syarifuddin
Jurnal Ar-Ribh Vol. 8 No. 2 (2025): October 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/bdb97z47

Abstract

This study examines the economic and investment implications of Indonesia’s Value Added Tax (VAT) increase from 11% to 12%, effective January 1, 2025, within the framework of Islamic finance. The policy, part of a broader fiscal reform, aims to enhance state revenue, promote sustainable development, and strengthen fiscal stability, while applying the higher rate only to luxury goods and services. Using an exploratory qualitative approach, this research analyzes both challenges and opportunities arising for equity investors in the Indonesian capital market. Findings reveal that the VAT increase may reduce consumer purchasing power, particularly affecting consumption-driven sectors such as consumer goods and retail, thereby increasing market volatility and reducing short-term profitability. However, sectors less affected by the policy such as healthcare, technology, and halal finance present diversification opportunities aligned with Shariah principles. From an Islamic finance perspective, taxation is permissible when implemented with fairness (‘adl) and aimed at public welfare (maslahah), ensuring that vulnerable groups remain protected. The study highlights that investors integrating Shariah ethics, risk management, and sustainability considerations can navigate fiscal adjustments more effectively. Overall, the VAT increase, while posing short-term market challenges, may lead to long-term fiscal resilience and responsible investment opportunities under a just and transparent Islamic economic framework.
Meningkatkan Efisiensi Penatausahaan Belanja Daerah di Kabupaten Pangkajene Kepulauan Dharsana, Muhammad Try; Nirwana, Nirwana; Mediaty, Mediaty; Rasyid, Syarifuddin; Rura, Yohanis; Nagu, Nadhirah; Mahyuddin, Nurul Izzah; Syarif, Muh. Nur Irfan
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i2.2425

Abstract

Purpose: This community service activity aims to improve the ability of revenue treasurers to manage regional expenditure in Pangkep Regency. Methodology/approach: The research method used in the implementation of this community service activity is the primary approach. This approach allows active cooperation between the service team and the parties involved, such as the revenue treasurer and local government, in designing, implementing, and evaluating the changes needed in local financial management. Results/findings: The outcomes of this service activity clearly showed a significant improvement in the treasurer's ability to manage local finances, as well as the overall local financial management process. Limitation: The research steps, including Initial Assessment, Joint Planning, Action Implementation, Monitoring and Evaluation, Reflection and Improvement, and Dissemination of Results, helped ensure the success of this program. Contribution: This activity provides recommendations that have the potential to maintain and improve the ability of revenue treasurers in the future, with benefits that include increased efficiency and transparency in local financial governance, as well as more optimal contribution to the goal of practical regional autonomy.
Peningkatan Kapabilitas Pengelola Keuangan Badan Layanan Umum Daerah Dalam Rangka Pencegahan Fraud di Kabupaten Pinrang Indrijawati, Aini; Darmawati, Darmawati; Kartini, Kartini; Syamsuddin, Syamsuddin; Rasyid, Syarifuddin; Purisamya, Asharin Juwita; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.5077

Abstract

Regional Public Service Agencies (BLUD) play a strategic role in supporting public services, particularly in the health sector. However, financial management in BLUD often faces challenges such as fraud risks and weak internal control systems. This Community Service Program aims to enhance the financial management capacity of BLUD managers in Pinrang Regency to prevent fraud. The methods employed include intensive training, case study simulations, technical assistance, and evaluation of the implementation of internal control systems. The results show improved participants' understanding of fraud concepts and the application of more effective prevention measures. Technical assistance enabled BLUD managers to design and implement internal control systems tailored to the needs of each unit. This program successfully fostered more transparent and accountable financial governance, supporting the sustainability of public services. As a follow-up, it is proposed that similar activities be conducted periodically to ensure the continuous improvement of BLUD managers' capabilities. Additionally, the development of digital platforms is recommended to support more integrated and efficient financial reporting. These steps are expected to strengthen BLUD financial governance in Pinrang Regency and serve as a model for adoption in other regions.
The Effect of Stock Trading Volume and Market Capitalisation on Stock Price with Managerial Ownership as Moderator Wijayanti, Winola; Arman, Rifqah Zakiyah; Rasyid, Syarifuddin; Darmawati, Darmawati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.841

Abstract

This research investigates how stock trading volume and market capitalization impact stock prices in manufacturing companies listed on the Indonesian Stock Exchange between 2017-2019. It also explores the potential influence of managerial ownership on this relationship. Using a quantitative methodology with a correlational design, the study focuses on a sample of manufacturing companies selected via purposive sampling from the Indonesia Stock Exchange. Data was gathered from secondary sources accessed through www.idx.co.id. Analysis involved multiple linear regression and moderating regression using the Moderated Regression Analysis (MRA) approach. Results indicate that stock trading volume has a detrimental effect on stock prices, whereas market capitalization has a beneficial impact. Interestingly, managerial ownership was found not to moderate the link between trading volume and stock prices, but it did moderate the relationship between market capitalization and stock prices.
Studi Pertumbuhan Sektor Perbankan dari Perspektif Analisis Fundamental Keuangan Bahri, Nur Alim; Amiruddin, Amiruddin; Rasyid, Syarifuddin; Darmawati , Darmawati; Rahmawati HS
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.4823

Abstract

The aim of this research is to determine the influence of the Current Ratio, Earning Per Share and Debt to Equity Ratio on Stock Prices with the Price Earning Ratio as a Moderating Variable in the Conventional Banking Sector listed on the Indonesia Stock Exchange. This research is a type of quantitative research. The data used in this research is secondary data, with data collection methods using purposive sampling techniques. The population of this research is the conventional banking sector registered on the IDX for the period 2017 to 2021. Then a population of 43 companies was obtained with 25 conventional banking sector companies meeting the criteria. Data analysis techniques use descriptive statistical analysis, classical assumption testing, moderated regression analysis and hypothesis testing. The results of this research found that the Current Ratio and Earning Per Share had a significant effect on share prices, while the Debt to Equity Ratio had the opposite effect. In terms of moderation, the Price Earning Ratio is not able to moderate the Current Ratio and Debt to Equity Ratio on stock prices but cannot moderate the relationship between Debt to Equity Ratio and stock prices.
BIBLIOMETRIC INSIGHTS INTO EARNINGS MANAGEMENT: TRENDS AND FUTURE DIRECTIONS Irmawati, Irmawati; Rasyid, Syarifuddin; Syamsuddin, Syamsuddin
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.671

Abstract

This study presents a bibliometric analysis of earnings management research over 1994–2024, exploring trends, key contributors, and future directions. Using Scopus as the primary database, 1,481 studies were analyzed through VOSviewer and Biblioshiny R to map collaborations, co-citation networks, and thematic evolutions. The findings reveal a 17.79% annual growth rate, with central themes such as corporate governance, discretionary accruals, and audit quality remaining pivotal. Emerging topics, including ESG integration, gender diversity, and the impact of COVID-19, demonstrate the field’s adaptability to contemporary challenges. Future research should explore advanced technologies like AI and blockchain, global regulatory harmonization, and the long-term impacts of real earnings management. The study’s novelty lies in its integrative approach, providing a decade-spanning thematic analysis and bridging traditional concepts with modern challenges. This framework serves as a valuable resource for academics, practitioners, and policymakers addressing financial reporting complexities in a globalized economy.
AUDIT DELAY IN COAL MINING FIRMS: THE ROLE OF PROFITABILITY, AUDIT OPINION, AND AUDITOR REPUTATION Makkasau, Muhammad Bachtiar Makkasau; Usman, Asri; Rasyid, Syarifuddin
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 1 JANUARI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i1.33932

Abstract

This study aims to analyze the effect of profitability, Audit Opinion and KAP Reputation on disclosure Audit Delays in coal sector mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is based on research methods, this research is ex-post facto research. ex-post research which is also known as causal comparative research is a systematic empirical investigation, while data collection is carried out by means of documentation on coal sector mining company documents listed on the Indonesia Stock Exchange for the 2017-2021 period. The results of this study indicate that: (1) Based on the results of partial testing, profitability, audit opinion and KAP reputation each have a significant effect on audit delay. (2) profitability, audit opinion and KAP reputation simultaneously have a significant effect on audit delay. 
A Literature Review on the Aspects Influencing Earnings Management and its Implications for the Capital Market Khaerunnisa, Ana; Karfina AR, Lilis Karfina AR; Rasyid, Syarifuddin; Darmawati, Darmawati
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i3.1189

Abstract

Earnings management is a practice that affects a company's financial statements and the capital market as a whole, influenced by internal factors such as accounting policies and ownership structure, as well as external factors such as government policies and capital market liberalization. This study aims to examine the various factors that influence earnings management and its impact on the capital market. The method used isSystematic Literature Review (SLR) by analyzing relevant literature published between 2018 and 2024. The results show that better internal controls, such as audit quality and board quality, can reduce unhealthy earnings management practices, while external factors such as economic crises, corporate social responsibility (CSR), and the influence of open capital markets also have a significant impact on earnings management. Although this study provides important insights into earnings management practices, it has limitations as it relies solely on existing literature without direct empirical data from specific companies or capital markets. Furthermore, this study does not consider new factors such as the impact of technology or recent regulatory changes that influence earnings management practices. This study suggests that regulators and companies need to take steps to improve financial reporting transparency and reduce earnings management practices that are detrimental to the capital market.
Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Enviromental Management Sundari, Jualian; Prasetio, Januar Eko; Kusharyanti, Kusharyanti; Nilmawati, Nilmawati; Ridzal, Nining Asniar; Nirwana, Nirwana; Nurmalasari, Putri; Maryanti, Siti Nur; Hastuti, Sri; Suryaningsum, Sri; Sutoyo, Sutoyo; Rasyid, Syarifuddin; Winata, Widya; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4530

Abstract

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Environmental Management presents a timely and insightful collection of studies addressing critical issues at the intersection of governance, finance, and sustainability. The diversity of contributors and topics highlights the dynamic challenges faced by organizations across sectors in an era marked by rapid environmental, economic, and regulatory shifts.This book successfully bridges academic theory and practical implementation, offering valuable perspectives for scholars, policymakers, and practitioners alike. It explores how financial strategies and sustainable governance models can be effectively applied to enhance institutional performance, accountability, and environmental stewardship.As someone who has observed the evolving landscape of financial governance and sustainability practices, I find this volume to be a vital contribution that not only informs but also inspires future research and collaboration.
Co-Authors Amalia, Lestari Rezki Nurul Amiruddiin Amiruddin Amiruddin Amiruddin Arman, Rifqah Zakiyah Bahri, Nur Alim BANEA, AGNES EYNE Christian, Ferry Darmawati Darmawati , Darmawati Daud, Dahniyar Ferdiansah, Muhammad Irdam Haliah, Haliah HS, Rahmawati Indrijawati, Aini Insirat, Mutahira Nur Irianto, Laode Bagus Wijaya Irmawati Irmawati Juanda, Indira Syakira Kirana Kaco, Rahmawati Karfina AR, Lilis Karfina AR Kartini Kartini Khaerany, Rizky Khaerunnisa, Ana Kusharyanti Kusharyanti Kusumawati, Andi Mahyuddin, Nurul Izzah Makkasau, Muhammad Bachtiar Makkasau Maryanti, Siti Nur Masnia Masnia, Masnia Mediaty Muhammad Try Dharsana Nadhifa, Nisrinatul Nagu, Nadhirah Nilmawati Nilmawati Nirwana, Nirwana Nurazisah, Andi Fadhilah Nurmalasari, Putri Pangraran, Fisca Mawa' Parintak, Sutrisno Pitria, Ni Gusti Ayu Prasetio, Januar Eko Pratiwi, Dwi Dian Purisamya, Asharin Juwita Rahmawati HS Ridzal, Nining Asniar Rusli, Urisnawati Sri Hastuti Sri Suryaningsum Sundari, Jualian Sutoyo Sutoyo Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarif, Muh. Nur Irfan Syarifuddin Syarifuddin Tandilino, Charles Usman, Asri Wahyudi Wahyudi Wijayanti, Winola Winata, Widya Yohanis Rura Zuhrotun, Zuhrotun