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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Proaksi Journal of Contemporary Accounting Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Jurnal Kolaboratif Sains International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Governance, Taxation, and Auditing Journal of Applied Accounting INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW International Journal of Economics, Management and Accounting IIJSE Accounting Studies and Tax Journal Adpebi Science Series Tadulako Social Science and Humaniora Journal Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting Sriwijaya Accounting Community Services AJCD
Muhammad Ilham Pakawaru
Fakultas Ekonomi Dan Bisnis, Jurusan Akuntansi, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PERSEPSI MAHASISWA AKUNTANSI NON MUSLIM TERHADAP AKUNTANSI SYARIAH Siti Nur Anisa; Jurana; Muh. Darma Halwi; Abdul Kahar; Muhammad Ilham Pakawaru; Masruddin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.53-63

Abstract

This study aims to determine the perception of non-Muslim accounting students regarding Islamic accounting. The transcendental phenomenology approach was chosen as the research approach. Researchers collected data by conducting in-depth interviews and observations of undergraduate students majoring in non-Muslim accounting in Palu City. The results of the study show that each informant has a different understanding of Islamic Accounting, this is due to a lack of understanding of the terms in Islamic Accounting, disinterest in Islamic Accounting courses due to differences in religion. The implications of research as input for academics in teaching are not just transfer knowledge, but the main thing is transfer values because it is a means of preaching and it is the responsibility of academics not to separate religious values from accounting science. Abstrak Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi non muslim mengenai akuntansi Syariah. Pendekatan fenomenologi transcendental dipilih sebagai pendekatan penelitian. Peneliti mengumpulkan data dengan melakukan wawancara mendalam dan observasi terhadap mahasiswa S1 jurusan akuntansi non muslim di Kota Palu. Hasil dari penelitian menunjukan bahwa masing-masing informan memiliki pemahaman berbeda mengenai Akuntansi Syariah, hal ini dikarenakan kurangnya pemahaman mengenai istilah dalam Akuntansi Syariah, ketidaktertarikan terhadap mata kuliah Akuntansi Syariah akibat perbedaan agama yang dianut. Implikasi penelitian sebagai masukan akademisi dalam mengajar bukan sekedar transfer knowledge, tetapi yang utama adalah transfer value karena merupakan sarana dakwah dan tanggung jawab akademisi untuk tidak memisahkan nilai agama dari keilmuan akuntansi.
Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? Tenripada Tenripada; Arung Gihna Mayapada; Muhammad Afdhal; Andi Ainil Mufidah Tanra; Husnul Hatimah; Muhammad Ilham Pakawaru; Indra Basir; Septian Septian
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5495

Abstract

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.
ANALYSIS OF INTERNAL CONTROL AND READINESS OF INFORMATION TECHNOLOGY ADAPTATION IN COOPERATIVES USING COBIT 5 FRAMEWORK Tanti Widia Nurdiani; Pandu Adi Cakranegara; Stefani Lily Indarto; Vany Terisia; Muhammad Ilham Pakawaru
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

Every organization must have a strong ambition to develop the application of information technology (IT) since IT application considerably assists the business processes of a company. Obviously, prior to undertaking the development of IT implementation, it is required to evaluate the company's preparedness and maturity in implementing IT-based infrastructure, human resource management, and processes. Using the Control Objectives for Information and Related Technology (COBIT 5) framework to evaluate the maturity level of IT cooperatives. The results indicated that the Maturity level value of the APO Domain from eight questions was 3.18, which is at level 3 (Defined), namely that in order to optimize the use of IT, the cooperative can make efforts to increase it, such as developing the quality of human resources in the company, building an organizational structure for IT management, procuring IT equipment based on company needs, and developing the use of IT on a regular basis. Administrative management that still relies on the Excel application must be enhanced by introducing a computerized system that makes data management simpler for cooperatives
Exploring Factors Affecting The Use of E-Learning on Quality of Learning Process in Private Universities Andi Sabirin Baso; Muhammad Ilham Pakawaru; Nurlailah Nurlailah
Journal of Industrial Engineering & Management Research Vol. 3 No. 6 (2022): December 2022
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v3i6.437

Abstract

The purpose of this research is to analyze the relationship between perceived usefulness of e-Learning on quality of learning and e-Learning perceived ease of use on quality of learning. This research method is quantitative with a survey, the data used in this research is primary data. Data was obtained by giving online questionnaires to 400 private university lecturer respondents. determined by simple random sampling method. The questionnaire consists of three parts of questions where each part of the question represents a research variable. The first part contains questions related to moderator variables in this case in the form of respondent profiles, the second part deals with perceived usefulness variables, the third part deals with perceived ease of use variables, the fourth part deals with attitude and achievement variables. The questionnaire uses a Likert scale of 1 to 5 with a size from the lowest number which means strongly disagree (STS) to the highest number which means strongly agree (SS). Data analysis in this study used structural equation modeling (SEM) with SmartPLS 3.0 software tools. The stages of testing the data are testing the validity of the reliability and testing the hypothesis. The results of this study are e-Learning perceived usefulness has a positive and significant effect on the quality of learning, e-Learning perceived ease of use. has a positive and significant effect on the quality of learning.
The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance PARWATI, Ni Made Suwitri; TOTANAN, Chalarce; MILE, Yuldi; YAMIN, Nina Yusnita; INDRIASARI, Rahayu; PAKAWARU, Muhammad Ilham; JURANA, Jurana
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i1.1075

Abstract

Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply.
The Influence Of Tax Contributions And Tax Retributions On Original Income Of District Regions In Indonesia For The 2017-2022 Period Edtri, Dini Zalzabila; Pakawaru, Muhammad Ilham
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.v1i1.391

Abstract

Taxes and tax levies in Indonesia play a central role in supporting Local Original Revenue (PAD), which is the main pillar of funding for local governments to implement various development programs and provide public services. The involvement of taxes and levies as a source of local revenue shows its strategic significance in supporting the sustainability of the local economy. The purpose of this study is to investigate the dynamics of tax and tax levy contributions to Local Original Revenue at the district level in Indonesia during the period 2017-2022. A quantitative approach is used to analyze related data in exploring these dynamics. Research findings show that tax contributions (Inpad) and tax levies (Inretda) have a significant relationship with Local Original Revenue. The regression model used showed an excellent degree of adjustment, with an R-squared of 0.8514 and an adjusted R-squared of 0.8512, as well as a statistically significant F-. From a multicollinearity perspective, Variance Inflation Factor (VIF) analysis shows that regression models do not suffer from serious multicollinearity problems, and the coefficient estimation results can be considered reliable. This finding reflects that tax contributions and tax levies do not only focus on revenue aspects alone, but also reflect the close relationship between the tax sector and regional financial stability. In addition, the findings of this study provide empirical support to the important role of taxes and tax levies in strengthening Local Original Revenue and, more broadly, regional finance in Indonesia. The implications of these findings can guide local government policies in designing more effective tax strategies, as well as raising public awareness of their contributive role in supporting development and public services at the local level. Therefore, this research is expected to make a positive contribution in improving regional financial sustainability and supporting sustainable economic growth in Indonesia.
Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? Tenripada Tenripada; Arung Gihna Mayapada; Muhammad Afdhal; Andi Ainil Mufidah Tanra; Husnul Hatimah; Muhammad Ilham Pakawaru; Indra Basir; Septian Septian
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5495

Abstract

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.
Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Abstract

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.
Temuan Audit Dalam Karakteristik Kepala daerah, Karakteristik Daerah, dan Kinerja Keuangan Al Zahra, Maya; Yamin, N; Pakawaru, Muhammad Ilham; Sugianto, Sugianto
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.v3i2.1048

Abstract

The complexity and diversity of accountability issues in local financial management, as indicated by audit results, often point to violations of the law and weaknesses in the internal control framework. The purpose of this study is to examine the impact of regional head characteristics, regional characteristics, and financial performance on audit findings. Budget realization reports, balance sheets, and audit findings of local governments in Central Sulawesi Province for the period 2018-2023 are the data observed in this study. Data analysis was carried out with the Structural Equation Modeling-Partial Least Squares (SEM PLS) analysis tool with the WarpPLS version 7.0 application. The results of this study indicate that audit findings are significantly influenced by regional characteristics, regional head characteristics, and financial performance. This study suggests that to reduce audit findings, local governments need to create a strong and integrated internal control system. This requires implementing clear financial management practices as well as increasing the capacity of human resources to help understand and apply appropriate control principles. Keywords: audit findings, characteristic district, characteristics of district head, controlling, financial worker
Sosialisasi Penyusunan Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Pada Sekolah Dasar Negeri Donggala Kodi Kota Palu Muhammad Ilham Pakawaru; Muhammad Afdhal S; Ernawaty Usman; Sugianto; M. Sahrul Saleh; Yuldi Mile; Muhammad Darma Halwi; Nurhayati Haris
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 10 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v3i10.1459

Abstract

Penyelenggaraan pendidikan di SDN Donggala Kodi telah berjalan dengan baik, dan telah memanfaatkan sumber daya yang ada. Proses kegiatan belajar mengajar cukup kondusif, didukung kondisi lokasi yang tenang dan terbebas dari pusat keramaian dan kesibukan ekonomi, namun hasil outputnya belum seperti yang diharapkan. Kegiatan akademik dan non akademik belum mencapai prestasi yang optimal. Bentuk kebijakan itu berupa pembuatan perencanaan terpadu, sumber, dan penggunaan dana yang dituangkan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS), hal tersebut dimungkinkan sebab pendidikan merupakan tanggung jawab pemerintah, masyarakat, dan orangtua peserta didik. Bentuk kebijakan itu berupa pembuatan perencanaan terpadu, sumber, dan penggunaan dana yang dituangkan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS), hal tersebut dimungkinkan sebab pendidikan merupakan tanggung jawab pemerintah, masyarakat, dan orangtua peserta didik. Berdasarkan hasil pelaksanaan kegiatan pengabdian kepada masyarakat yang telah dilaksanakan, maka dapat diambil kesimpulan bahwa secara umum kegiatan ini memberikan peningkatan pemahaman dan pengetahuan mengenai penyusunan rencana kegiatan dan anggaran sekolah (ARKAS). Pemahaman dasar pengelolaan dana BOS yang belum optimal sehingga diperlukan sosialisasi kembali secara berkala.
Co-Authors Abdul Kahar Adiba, Ayesha Nurul Al Zahra, Maya Andi Mappanyukki Andi Mattulada Amir Andi Sabirin Baso Arung Gihna Mayapada BAKRY, M.Iqbal Bakry, Mohammad Iqbal Bass, Muhammad Bashri Cahyani, Asti Cakranegara, Pandu Adi Daud Ruranto Buntulabi Dewi, Ni Sayu Kadek Era Susipta Dr. Muhammad Darma Halwi Edtri, Dini Zalzabila Ernawaty Usman Erwinsyah Erwinsyah Faizal Azdar Febria, Lisa Femilia Zahra Furqan, Andi Chairil Gusnianti Haryono Pasang Kamase Husnul Hatimah Ika Pertiwi Putri, Wahyuni Indra Basir Luneto, Abdul Razik M. Sahrul Saleh Mariana Masruddin Mile, Yuldi Moh. Alwi Moh. Iqbal, Moh. Moh. Rafli Muh. Darma Halwi Muhammad Afdhal Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Din Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Ni Made Suwitri PARWATI Nina Yusnita Yamin Nurdin, Jurana Nurhayati Haris Nurlailah Nurlailah Nurlailah NURUL ANNISA Oktavia Sari, Fhara Oneng, Muthia Yogelina Parwati, Ni Made Suwitri Phatra Anggana Djuri Prayoga, Wahyu Imam Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ridwan, Ridwan Rika Febby Rhamadhani Rika Veby ramadhani Rudy Usman Salsabila Selmita Paranoan Septian Septian Siti Nur Anisa Stefani Lily Indarto Sudirman Sugianto Sugianto Sugianto Sugianto Tanra, Andi Ainil Mufidah Tanti Widia Nurdiani Tenripada, Tenripada Totanan, Chalarce Vany Terisia Wirandi Wulandari, Niluh Merthi Yamin , Nina Yusnita Yamin, N Yuldi Mile Yusnita Yamin, Nina Zaidan, Muhammad