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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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 Accounting and Finance Management (JAFM) Journal of Governance, Taxation, and Auditing Journal of Applied Accounting INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting JAT (Journal of Accounting and Tax) IIJSE Accounting Studies and Tax Journal Adpebi Science Series Advances in Taxation Research Danadyaksa: Post Modern Economy Journal Tadulako Social Science and Humaniora Journal Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Sriwijaya Accounting Community Services AJCD Indonesian Journal of Taxation and Accounting GoodWill Journal of Economics, Management, and Accounting Sosio e-kons
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 Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FINANCIAL PERFORMANCE ANALYSIS OF FOOD AND BEVERAGE COMPANIES ON THE INDONESIA STOCK EXCHANGE Annisa, Nurul; Masruddin, Masruddin; Iqbal, Moh.; Pakawaru, Muhammad Ilham
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/bbh0f511

Abstract

This study aims to describe, analyze, interpret and describe how good or bad the financial performance of companies & Beverages listed on the Stock Exchange from 2019 to 2023. The measurement of financial performance in this study uses the financial ratio analysis method, with the current ratio method on the liquidity ratio, the total debt to asset ratio method on the Solvency Ratio and the Net return on asset method on the Profitability Ratio. And as a result, the food and beverage industry sector has become the mainstay of industrial production growth. The population of this study were 13 food and beverage companies listed on the Indonesia Stock Exchange during the 2010-2023 observation period. The sampling method used was purposive sampling, so that 9 sample companies were obtained for 5 years of observation from 2019 to 2023. The data obtained from the annual reports of sample companies downloaded from the IDX website, namely www.idx.co.id and the official website.
Basic environmental accountability in the yadnya ceremony in Malakosa Village, Indonesia Jurana Jurana; Rahayu Indriasari; Chalarce Totanan; Ni Made Suwitri Parwati; Arung Gihna Mayapada; Muhammad Ilham Pakawaru
AMCA Journal of Community Development Vol. 2 No. 1 (2022): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v2i1.89

Abstract

This study aims to explain the basis of environmental accountability implemented in the Yadnya ceremony in Malakosa Village, Parigi Moutong, Indonesia where majority of the population is Balinese Hindu. The research method employed is qualitative descriptive. This study reveals that the concept of environmental accontability in the Yadnya ceremony in Malakosa Village is based on the Tri Hita Karana values. Tri Hita Karana value is a form of self-reminder and self-control to maintain one’s relationship with God, human, and environment. This concept emphasizes the balance and harmony values which build the concept of environmental accountability in the Yadnya ceremony. In this culture, humans are commanded to care for the surrounding environment. Tri Hita Karana (THK) is one of the local wisdoms of the Balinese people, the heritage of their ancestors (ancestors) based on Hinduitis. The philosophical aspects of THK are sourced in 4 (four) philosophical thoughts, namely: Theocentric, Cosmocentric, Anthropocentric, and Logocentric aspects. Theocentrism is a theory of philosophical thought that everything comes from God. God is the creator of the universe and its contents. Anthropocentric is a theory of philosophical thought that humans are the center point, because complete humans have tri pramana (sabda, bayu, and idep) which are advantages over other living things, namely having the ability to think. Cosmocentric theory of philosophical thought that nature is the center of everything, while Logocentric is a theory of philosophical thought that the term or statement/expression is the source. In this case, Logocentric animates the term or word harmony in THK which is used as an interpretation of the Balinese philosophy of life which is always in process, changing, innovative, and constructive. In this concept, humans become the central point as well as the subject in the implementation of THK in everyday life, especially at the yadnya ceremony in the village of Malakosa.
The Influence of Financial Literacy and Transparency on Budget Management in the Vote Counting Committee Salsabila; Totanan, Chalarce; Parwati, Ni Made Suwitri; Pakawaru, Muhammad Ilham
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1423

Abstract

The current research examines the impact regarding financial literacy and transparency on budget management within Voting Organizing Committees (PPS) in Donggala Regency, Indonesia. A quantitative approach is employed, involving a census of 501 PPS members from 167 subdistricts. Data is gathered via structured surveys and assessed using multiple linear regression in SPSS software. The analysis includes instrument validation, reliability testing, and classical assumption diagnostics such as normality, multicollinearity, and heteroscedasticity tests. Hypothesis testing is conducted through t-tests and F-tests, with model explanatory power assessed using the coefficient of determination (r2). The findings reveal that financial literacy and transparency both significantly enhance budget management, accounting for 78.1% of the model’s explanatory power. Specifically, increased financial literacy enables PPS members to plan, allocate, and report budget usage effectively, while transparency enhances accountability and deters misuse through open financial disclosures. The study’s implications are twofold: theoretically, it supports Public Financial Management and Agency theories, highlighting the importance of competence and openness in public budget administration; practically, it calls for integrated training programs to enhance financial skills and transparency in electoral governance. These results contribute to improving democratic integrity and public trust in electoral processes.
The Influence of Company Growth, Capital Structure, and Liquidity on Earnings Response Coefficient (A Study of Food and Beverage Sub Sector Companies Listed on the Indonesia Stock Exchange from 2019 to 2023) Prayoga, Wahyu Imam; Parwati, Ni Made Suwitri; Mile, Yuldi; Pakawaru, Muhammad Ilham
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (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/ms3fg814

Abstract

This study aims to determine and analyze the effect of company growth, capital structure, and liquidity on ERC. This type of research is quantitative research with secondary data sources for 2019-2023 obtained from the official IDX and Yahoo Finance websites. The sampling technique used the purposive sampling method with a sample of 27 companies from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The data analysis used was multiple linear regression analysis with the help of SPSS version 25. The results of the study showed that (1) company growth had a positive and significant effect on the earnings response coefficient; (2) Capital structure had a significant negative effect on the earnings response coefficient; (3) liquidity has a significant positive effect on the earnings response coefficient.
Balanced Scorecard as a Performance Measurement Tool for PT Aneka Tambang Tbk Listed on the Indonesia Stock Exchange Oktavia Sari, Fhara; Sugianto, Sugianto; Yusnita Yamin, Nina; Ilham Pakawaru, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.255

Abstract

This research aims to assess the performance of PT. Antam Tbk uses the Balanced Scorecard as a performance measurement tool for 2021-2023. The company's performance measurement will utilize four perspectives from the Balanced Scorecard, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. This study adopts a descriptive design and relies on secondary data, including annual reports and financial statements of PT. Antam Tbk for 2021-2023. The results show that the company's financial perspective shows a strong ability to generate profits. However, there was a significant decline in performance in 2023. Both the customer perspective and the internal business process perspective show similar results, experiencing a considerable decline every year. Regarding the perspective of learning and growth, it can be concluded that PT. Antam Tbk showed inconsistent performance in human resource development, which was reflected in fluctuations in employee productivity.
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Dengan Financial Distress Sebagai Variabel Mediasi : (Survei Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023) Oneng, Muthia Yogelina; Muliati, Muliati; Pakawaru, Muhammad Ilham; Tanra, Andi Ainil Mufidah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3248

Abstract

Introduction: This study employs financial hardship as a mediating variable to examine the impact of managerial ownership, firm size, liquidity, and leverage on earnings management. Companies in the mining industry that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 are the subjects of this study. Methods: This study takes a quantitative approach, processing data with WarpPLS 8.0 software and employing multiple linear regression analysis and route analysis approaches. Secondary data from documentation studies of the Indonesia Stock Exchange, the company's annual financial reports, and other official sources were used. Results: A purposive selection approach was used to choose 19 mining businesses as samples that satisfied the study's requirements, yielding a total of 95 observations from the study's population of 63 mining companies. The findings indicated that while managerial ownership had a large negative impact on earnings management, leverage had a considerable beneficial impact. Earnings management was not significantly impacted by liquidity, firm size, or financial crisis. The association between leverage and earnings management was only significantly mediated by financial hardship in the mediation test; other mediations did not show any meaningful effects. Keywords: Likuiditas, Leverage, Manajemen Laba, Financial Distress  
Factors Influencing Environmental Sustainability Disclosure in the Palm Oil Plantation Sector Masruddin, Masruddin; Muliati, Muliati; Mile, Yuldi; Pakawaru, Muhammad Ilham; Paranoan, Selmita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3669

Abstract

The disclosure of Environmental and Social Responsibility has become increasingly important in the palm oil plantation industry, especially in Indonesia, where environmental and governance issues are often under public scrutiny. This study aims to examine the factors that influence Corporate Social Responsibility (CSR) disclosure in the financial statements of palm oil companies listed on the Indonesia Stock Exchange (IDX). The variables analyzed include profitability, liquidity, leverage, company age, the presence of an independent board of commissioners, and foreign ownership. Using a purposive sampling method, the research selected 10 palm oil plantation companies that reported CSR information from 2016 to 2021, resulting in 60 financial statement observations. Multiple regression analysis was applied to determine the influence of the selected variables on CSR disclosure. The findings indicate that all examined variables significantly affect the level of CSR disclosure. The study concludes that firms with higher profitability, better liquidity, lower leverage, longer operational history, independent oversight, and foreign ownership are more likely to provide comprehensive CSR disclosures in their financial reports.
THE EFFECT OF THE IMPLEMENTATION OF ACCOUNTING AND THE USE OF ACCOUNTING INFORMATION ON THE PERCEPTION OF BENEFITS OF ACCOUNTING INFORMATION AN EMPIRICAL STUDY IN BUSINESS MEDIUM IN PALU Zahra, Femilia; Ika Pertiwi Putri, Wahyuni; Sudirman; Pakawaru, Ilham
Tadulako Social Science and Humaniora Journal Vol. 1 No. 1 (2020): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

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

Abstract

This study aims to examine and analyze the effect of the administration and use of accounting information partially and simultaneously on the perception of the benefits of accounting information of medium-sized business actors in the city of Palu. The method used in this research was quantitative by utilizng primary data. The sampling technique used was probability sampling method from which 53 respondents were obtained. The analytical method used was multiple linear regression analysis. The results showed that partially the administration and the use of accounting information significantly influenced the perception of the benefits of accounting information. Simultaneously, the administration and the use of accounting information significantly influences the perception of the benefits of accounting information.
Optimalisasi Penerimaan (Pendapatan Asli Daerah (PAD) Melalui Strategi Intensifikasi Pajak Bumi Dan Bangunan Di Kecamatan Palolo Kabupaten Sigi Yuldi Mile; Dr. Muhammad Darma Halwi; Muhammad Ilham Pakawaru; Rika Veby ramadhani
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 4 No. 11 (2025)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v4i11.2013

Abstract

Kecamatan Palolo terletak di Kabupaten Sigi dengan luas 626,09 Km2 yang terdiri dari 22 desa. (BPS Kabupaten Sigi, 2021). Dengan jumlah Desa yang cukup besar tentunya berpotensi yang besar untuk memaksimalkan PAD dari Kecematan Palolo Kabupaten Sigi tersebut salah satunya bersumber dari Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBBP2). Penerimaan PAD Kabupaten Sigi dari Pajak Daerah khususnya dari Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBBP2) masih sangat rendah dibandingan sumber PAD yang berasal dari pajak lainnya. Belum optimalnya penerimaan PBBP2 di Kecematan Palolo diakibatkan belum berjalan secara maksimal pembaharuan (updating) data oleh para Aparatur Pemerintahan Desa atau tim yang ditugaskan, serta kesadaran wajib pajak yang relatif masih rendah dari masyarakat. Penjelasan tersebut menguatkan masih diperlukan program, pendampingan, penyuluhan, dan bimbingan kepada para pegawai Badan Pengelolaan Pajak dan Aparatur Pemerintahan Desa atau tim yang ditugaskan yang diberi tanggung jawab di Kecematan Palolo Kabupaten Sigi melalui pengajaran metode kerja yang lebih efisien dan efektif melalui proses updating data sebagai wujud intensifikasi di Kecematan Palolo Kabupaten Sigi. Kegiatan ini diikuti sebanyak 40 aparatur desa, Camat, Sekretaris camat dan staf kecematan Palolo Kabupaten Sigi Pelaksanaan kegiatan ini diawali dengan pemaparan materi sekaligus pendampingan dan dilakukan evaluasi untuk mengukur sejauh mana pemahaman peserta sebelum dan sesudah pemaparan
Determinan Initial Return IPO di Indonesia: Pandemi, Pasca-Pandemi dengan Pendekatan Bootstrap Moh. Alwi; Muliati Muliati; Muhammad Din; Muhammad Ilham Pakawaru
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7926

Abstract

Main Purpose - This study analyzes financial and non-financial factors influencing the initial return of IPO companies listed on the Indonesia Stock Exchange during the pandemic period (2020–2022) and the post-pandemic period (2023–2024).Method - A quantitative approach was employed, utilizing secondary data from IPO prospectuses, IDX publications, and stock prices. The data were analyzed using multiple linear regression with the bootstrap method. Employing a purposive sampling technique, this study obtained a final sample of 131 companies out of a total population of 278 IPO firms.Main Findings - EPS, financial leverage, liquidity, and the percentage of shares offered significantly and positively affect the initial return, while profitability, underwriter reputation, and firm age show no significant effect. Investors tend to respond more strongly to fundamental signals than to underwriter reputation or firm age.Theory and Practical Implications - The findings reinforce Signaling Theory and suggest that issuers should emphasize transparency in EPS, leverage, and liquidity to strengthen investor confidence.Novelty - The novelty of this study lies in its analysis of the determinants of initial return, covering the entire period from the pandemic to the post-pandemic era in Indonesia, while applying the bootstrapping method to address the issue of heteroscedasticity in the data.
Co-Authors Abdul Kahar Abdul Kahar Adiba, Ayesha Nurul Al Zahra, Maya Andi Ainil Mufidah Tanra Andi Mappanyukki Andi Mattulada Amir Andi Mattulada Amir Andi Sabirin Baso Arung Gihna Mayapada Aswandi Jufry Ayu Safitri BAKRY, M.Iqbal Bakry, Mohammad Iqbal Bass, Muhammad Bashri Briegita, Ruth Anindya Cahya Bilqis Syahrani Cahyani, Asti Cakranegara, Pandu Adi Daud Ruranto Buntulabi Dewi, Ni Sayu Kadek Era Susipta Dhea Resthy Ananda Dr. Muhammad Darma Halwi Edtri, Dini Zalzabila Ernawaty Usman Erwinsyah Erwinsyah Faizal Azdar Febria, Lisa Femilia Zahra Fhara Oktavia Sari Fikry Karim Furqan, Andi Chairil Gusnianti Gusnianti Haryono Pasang Kamase Husnul Hatimah Ika Pertiwi Putri, Wahyuni Indra Basir Inggrit Masita Ramadani Irham Pakawaru Jovan Christy Nugraha Labiro Lucyani Meldawati Luneto, Abdul Razik M. Sahrul Saleh Mariana Masruddin Maulana Indri Moh. Alwi Moh. Iqbal Bakry Moh. Iqbal, Moh. Moh. Rafli Mohammad Iqbal BAKRY Muh. Darma Halwi Muhammad Afdhal Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Din Muhammad Din Muliati Muliati Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Ni Made Suwitri PARWATI Ni Made Suwitri Parwati Nina Yusnita Yamin Nina Yusnita Yamin Nurdin, Jurana Nurhayati Haris Nurlailah 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 Rahma Masdar Ramlah Ramlah Ridwan Ridwan Ridwan, Ridwan Rika Febby Rhamadhani Rika Febby Rhamadhani Rika Febby Rhamadhani Rika Febby Rhamdhani Rika Veby ramadhani Rudy Usman Rudy Usman Ryan Farham Salsabila Selmita Paranoan Septian Septian Siti Nur Anisa Stefani Lily Indarto Sudirman Sugianto Sugianto Sugianto Sugianto Sumayyah Sumayyah 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