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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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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.
The Influence of Human Resource Competence, Accounting Understanding, and the Application of Government Accounting Standards on the Quality of Local Government Financial Reports (An Empirical Study of OPDs in Palu City) Gusnianti; Andi Mattulada Amir; Muhammad Ilham Pakawaru
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/bym8j105

Abstract

This study aims to examine and analyze the influence of human resource competencies, accounting understanding, and the application of government accounting standards on the quality of local government financial reports, both simultaneously and partially. This is an empirical study using quantitative research methods and primary data. The population in this study is the Regional Apparatus Organization in Palu City. The sampling technique used in this study is saturated sampling, with respondents comprising all financial managers in all OPDs in Palu City, totaling 82 respondents. The analysis techniques used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis tests, specifically the simultaneous test (F) and partial test (t). The results of this study indicate that human resource competence, accounting understanding, and the application of government accounting standards have a significant simultaneous effect on the quality of local government financial reports. Human resource competence has a significant partial effect on the quality of local government financial reports. Accounting knowledge does not have a significant partial effect on the quality of local government financial reports, while the application of government accounting standards has a significant partial effect on the quality of local government financial reports.
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.
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 (In Processs)
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.
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