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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 Governance, Taxation, and Auditing Journal of Applied Accounting Journal of Economics and Management Scienties 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) Sriwijaya Accounting Community Services AJCD GoodWill Journal of Economics, Management, and Accounting
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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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.
Accountability of village funds: Through competence and SISKEUDES, supervision moderation and leadership style Dewi, Ni Sayu Kadek Era Susipta; Yamin , Nina Yusnita; Kamase, Haryono Pasang; Pakawaru, Muhammad Ilham; Erwinsyah, Erwinsyah
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art5

Abstract

The key to achieving excellent governance lies in the effective management of village funds. The aim of this research is to examine how the competence of village officials, the utilization of the Village Financial Information System (SISKEUDES), and the discipline of supervision and leadership style affect the accountability of village fund management. This research was conducted on village officials in all villages in Lariang District, Pasangkayu Regency, totaling 63 people who were determined purposively. A questionnaire was used to gather primary data, and the Partial Least Square (PLS) method was used for analysis. The research's findings demonstrate that the accountability of village fund management is significantly improved by the capability of the village apparatus and the application of SISKEUDES. These results indicate that achieving transparent and accountable village fund management requires both enhancing the apparatus's knowledge and abilities, and making the best use of the village financial information system. These results strengthen the argument in contingency theory. Furthermore, the impact of the competence of village officials and the application of SISKEUDES on the village fund management’s accountability is not influenced by supervision or leadership style. In addition, this research has implications for strategies to enhance the village fund management’s accountability. Such strategies could include enhancing the competence of village officials and maximising the usage of SISKEUDES.
Pendampingan Pengelolaan Keuangan pada BUMDes Desa Lukpanenteng Kabupaten Banggai Kepulauan Pakawaru, Muhammad Ilham; Mile, Yuldi; Bakry, Mohammad Iqbal; Rhamadhani, Rika Febby; Bass, Muhammad Bashri
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2313

Abstract

The Village-Owned Enterprise (BUMDes) in Lukpanenteng Village plays a central role in strengthening the village economy. The background to this service is the low level of understanding among BUMDes managers regarding financial transparency and accountability, which results in unstructured transaction recording and budget planning. In addition, the community's lack of understanding of the role of BUMDes has led to low levels of active participation. The activities were designed with a socialization and practical training approach involving BUMDes managers and the village community. The implementation process included the delivery of materials and intensive training on transaction recording, budget preparation, and monthly financial reporting. The results showed a significant increase in the managers' financial management skills, resulting in more structured recording. The financial transparency of BUMDes improved as regular reports were published. The village community showed more active participation, both as consumers, suppliers, and contributors of suggestions. Thus, this intervention succeeded in strengthening the capacity of BUMDes as the main pillar of a transparent and accountable village economy.ABSTRAKBadan Usaha Milik Desa (BUMDes) di Desa Lukpanenteng berperan sentral dalam penguatan ekonomi desa. Latar belakang dari pengabdian ini adalah rendahnya pemahaman pengelola BUMDes mengenai transparansi dan akuntabilitas keuangan, yang berakibat pada pencatatan transaksi dan perencanaan anggaran yang tidak terstruktur. Selain itu, kurangnya pemahaman masyarakat tentang peran BUMDes menyebabkan rendahnya partisipasi aktif mereka. Kegiatan dirancang dengan pendekatan sosialisasi dan pelatihan praktis yang melibatkan pengelola BUMDes dan masyarakat desa. Proses pelaksanaan mencakup penyampaian materi dan pelatihan intensif mengenai pencatatan transaksi, penyusunan anggaran, serta pembuatan laporan keuangan bulanan. Hasil pelaksanaan menunjukkan adanya peningkatan terkait pemahaman dalam pengelolaan keuangan BUMDes melalui forum diskusi dan juga pendampingan langsung dalam penyusunan keuangannya melalui hasil pencatatan yang lebih terstruktur atas proses pelaporannya. Transparansi keuangan BUMDes meningkat karena laporan rutin yang dipublikasikan. Serta. Masyarakat desa menunjukkan partisipasi yang lebih aktif, baik sebagai konsumen, pemasok, maupun penyumbang saran. Dengan demikian, intervensi ini berhasil memperkuat kapasitas BUMDes sebagai pilar utama perekonomian desa yang transparan dan akuntabel.
The Role of Political Connections in Moderating the Relationship of Profit Management and Company Values (Study on State Owned Enterprises) PAKAWARU, Muhammad Ilham; RIDWAN, Ridwan; BAKRY, M.Iqbal; MULIATI, Muliati; PARWATI, Ni Made Suwitri
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.599

Abstract

This study examines the role of political correction in moderating the relationship between earnings management and firm value during the Joko Widodo and Jusuf Kalla administrations in the 2015-2019 period. Political connections are measured by the activeness of meetings attended by the Board of Commissioners (main commissioners, commissioners and independent commissioners) who are politically connected. Earnings management uses discretionary accruals while firm value uses the Tobins Q proxy. There are 18 state-owned companies (BUMN) that are sampled in the study with 5 years of observation. By using warpPLS7.0, the results show that earnings management reduces firm value and political connections positively moderate the relationship between earnings management and firm value
THE EFFECT OF DIGITAL FINANCIAL TECHNOLOGY AND FINANCIAL LITERACY ON MSME FINANCIAL MANAGEMENT IN MAMBORO BARAT SUB-DISTRICT, NORTH PALU DISTRICT, PALU CITY Adiba, Ayesha Nurul; Mile, Yuldi; Pakawaru, Muhammad Ilham; Mustamin, Mustamin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53169

Abstract

  This study aims to analyze the influence of digital financial technology and financial literacy on the quality of financial management of MSMEs in West Mamboro Village, Palu City. This research uses a quantitative approach with a causal associative method. The study sample consisted of 77 MSMEs, determined using the Slovin formula from a population of 336 MSMEs, using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that digital financial technology has a positive and significant effect on MSME financial management. Financial literacy also has a positive and significant effect and is more dominant. Simultaneously, digital financial technology and financial literacy have a significant effect on MSME financial management, contributing 88.9%. These findings confirm that optimizing MSME financial management is not solely determined by the use of digital financial technology, but also depends heavily on the level of financial literacy of business actors.
PENGARUH FOMO DAN BIAS EMOSIONAL TERHADAP NIAT INVESTASI SAHAM GENERASI Z PADA MAHASISWA AKUNTANSI UNTAD Zaidan, Muhammad; Sugianto, Sugianto; Kahar, Abdul; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.47-61

Abstract

The rapid expansion of stock investment participation among Generation Z has drawn attention to the growing importance of behavioral factors in financial decision-making. Despite having formal knowledge in accounting and finance, young investors may still be influenced by psychological tendencies when forming investment intentions. This study investigates the effect of investment-related fear of missing out and emotional bias on stock investment intentions among undergraduate accounting students at Tadulako University. A quantitative research approach with an associative design was employed, utilizing data obtained from a self-administered questionnaire distributed to accounting students. The collected data were examined using multiple linear regression analysis. The findings reveal that investment-related fear of missing out and emotional bias contribute positively to students’ intentions to invest in stocks. These results indicate that investment intentions are not solely driven by rational financial considerations, but are also shaped by emotional and behavioral influences. The study underscores the need for financial education programs to incorporate behavioral awareness alongside technical knowledge in order to promote more informed and balanced investment decisions. As the research was conducted within a single institutional setting, future studies are encouraged to expand the scope of respondents and explore additional psychological or social determinants of investment behavior.
Pengaruh Efektivitas Pemerintah dan Transparansi Anggaran Terhadap Pencapaian SDG 8 Moh. Rafli; Masdar, Rahma; Furqan, Andi Chairil; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.215-228

Abstract

This study examines whether government effectiveness and budget transparency affect the achievement of Sustainable Development Goal 8 (SDG 8), which focuses on promoting decent work and sustainable economic growth across countries. Drawing on public financial governance and good governance perspectives, this study employs a quantitative approach using panel data from 115 United Nations member states, comprising 442 observations over the period 2017–2023. Government effectiveness is measured using the Worldwide Governance Indicators, while budget transparency is captured through the Open Budget Survey, with the natural logarithm of GDP included as a control variable. Panel regression techniques are applied to ensure consistency with the cross-country and time-series structure of the data. The results indicate that government effectiveness and budget transparency have positive and statistically significant effects on the achievement of SDG 8. These findings highlight the importance of transparent budgeting practices and effective public sector governance in improving resource allocation efficiency and supporting labor market and economic growth outcomes. This study contributes to the accounting and public sector literature by providing cross-country empirical evidence on the role of public financial governance in advancing sustainable development outcomes related to decent work and economic growth.
Accounting Information System and Internal Control as Determinants of Financial Statement Quality Wulandari, Niluh Merthi; Usman, Ernawaty; Yamin, Nina Yusnita; Pakawaru, Muhammad Ilham
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9203

Abstract

Good governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi Moutong. The study relies on a quantitative method of research with sample data coming from 72 participants who are the heads of centers, administrative head and treasurer. The data were analyzed by multiple regression analysis with F-test, t-test, and coefficient of determination (R²). The finding indicates that both AIS and Internal Control significantly affect financial reporting quality (F = 53.245; Sig. 0.000). Part of Internal Control has positively and significantly influence (t = 7.378; Sig. 0.000) and AIS has no effect (t = 0.417; Sig. 0.678). The R² value (0.607) is equal to the proportion of both variables that account for 60.7% from financial report quality variance. These observations validate that enhancing internal controls is the main approach to reliable transparent and accountable financial reports among Public Health facilities.
PROFITABILITY SIGNAL BREAKDOWN DURING CRISIS PERIODS: THE ROLE OF CORPORATE GOVERNANCE IN INDONESIAN BANKING Cahyani, Asti; Pakawaru, Muhammad Ilham; Muliati, Muliati; Yamin, Nina Yusnita; Luneto, Abdul Razik
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53499

Abstract

Abstrak Studi ini menyelidiki apakah profitabilitas tetap menjadi sinyal yang dapat diandalkan dari nilai perusahaan selama periode gangguan ekonomi, dan apakah good corporate governance memperkuat hubungan ini. Menggunakan data panel dari perusahaan perbankan Indonesia selama periode yang terdampak krisis tahun 2020–2024, studi ini menerapkan regresi berganda dan Analisis Regresi Moderasi (MRA). Temuan menunjukkan bahwa profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan, menunjukkan bahwa informasi pendapatan kehilangan relevansi sinyalnya ketika ketidakpastian pasar tinggi. Lebih lanjut, mekanisme good corporate governance gagal memoderasi hubungan ini, menunjukkan bahwa struktur tata kelola mungkin tidak berfungsi sebagai peningkat kredibilitas dalam kondisi krisis. Hasil ini memberikan bukti bahwa asumsi valuasi tradisional yang berasal dari lingkungan yang stabil mungkin tidak berlaku selama guncangan sistemik. Studi ini berkontribusi pada literatur dengan menyoroti sifat kondisional dari sinyal profitabilitas dan keterbatasan kontekstual dari efektivitas tata kelola. Kata kunci: Profitabilitas, Nilai Perusahaan, Good Corporate Governance, Krisis, Perbankan Abstract This study investigates whether profitability remains a reliable signal of firm value during periods of economic disruption, and whether corporate governance strengthens this relationship. Using panel data from Indonesian banking firms during the crisis-affected period of 2020–2024, this study applies multiple regression and Moderated Regression Analysis (MRA). The findings reveal that profitability does not significantly influence firm value, indicating that earnings information loses its signaling relevance when market uncertainty is high. Furthermore, corporate governance mechanisms fail to moderate this relationship, suggesting that governance structures may not function as credibility enhancers under crisis conditions. These results provide evidence that traditional valuation assumptions derived from stable environments may not hold during systemic shocks. This study contributes to the literature by highlighting the conditional nature of profitability signals and the contextual limitations of governance effectiveness.  Keyword: Profitability, Firm Value, Good Corporate Governance, Crisis, Banking
DETERMINATION OF MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX ACCESS, TAX UNDERSTANDING AND TAX RATES IN TOLITOLI REGENCY Febria, Lisa; Pakawaru, Muhammad Ilham; Parwati, Ni Made Suwitri; Djuri, Phatra Anggana
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53790

Abstract

Abstract Tax compliance is a crucial factor in maximizing national investment, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector, which significantly contributes to regional economic growth. Although the number of MSMEs continues to increase, the amount of tax paid by business actors does not show consistent growth. This situation indicates that certain factors influence MSME taxes that require empirical research. The purpose of this study is to analyze the factors that influence MSME taxpayer compliance in terms of tax access, tax understanding, and tax rates in Baolan District, Tolitoli Regency. Because the number of MSMEs has not yet reached the ideal tax rate, empirical research is needed at the sub-district level. This study used a quantitative approach with 201 MSME respondents who are required to have a Taxpayer Identification Number (NPWP). Data analysis was conducted using multiple linear regression with SPSS version 27. The results showed that although tax rates did not significantly influence tax compliance, tax access and tax understanding had a positive and significant effect. The implications of this study indicate that improving tax access and tax understanding for MSMEs is important for improving tax compliance. Therefore, the government and tax authorities are expected to increase tax awareness, expand access to tax services, and provide ongoing tax education to MSMEs.  Keywords: Taxpayer Compliance, Tax Access, Tax Understanding, Tax Rates
Co-Authors Abdul Kahar Adiba, Ayesha Nurul Al Zahra, Maya Andi Mappanyukki Andi Mattulada Amir Andi Sabirin Baso Arung Gihna Mayapada Ayu Safitri BAKRY, M.Iqbal Bakry, Mohammad Iqbal Bass, Muhammad Bashri Briegita, Ruth Anindya 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 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 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 Syahrani, Cahya Bilqis 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