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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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Analisis Dampak ESOP Terhadap Kinerja Keuangan dan Produktivitas Karyawan PT BRI di BEI 2020-2024 Ramlah Ramlah; Sugianto Sugianto; Fikry Karim; Ilham Pakawaru
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.469

Abstract

This study analyzes the impact of the Employee Stock Ownership Plan (ESOP) on the financial performance and employee productivity of PT Bank Rakyat Indonesia (Persero) Tbk during the 2020–2024 period, employing a descriptive quantitative approach. Financial performance was measured via Return on Assets (ROA) and Return on Equity (ROE), while productivity was measured using operating income per employee. Analytical methods included descriptive statistics, a one-sample t-test, simple linear regression, and Pearson correlation analysis. Statistical results indicate that: (1) ROA and ROE did not differ significantly from national banking industry benchmarks (t-ROA=1.094, p=0.335; t-ROE=1.543, p=0.198; p>0.05), indicating financial performance stability; (2) the employee productivity trend showed a significant increase (β=73.644; R²=0.787; p=0.045), with a Pearson correlation of r=0.887 (p=0.045) and absolute growth of 96.90%-rising from IDR 334.12 million (2020) to IDR 658.02 million per employee (2024). These findings confirm hypotheses H1 and H2, support Agency Theory and Human Capital Theory, and imply that the ESOP serves as a strategic mechanism for corporate governance and human capital development in the post-pandemic recovery era.
The Role of Financial Literacy in Moderating the Influence of Digital Payments and Lifestyle on Financial Management Behavior of Generation Z in Palu City Muhammad Ilham Pakawaru; Mohammad Iqbal Bakry; Muliati; Yuldi Mile; Andi Ainil Mufidah Tanra
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 3 No 3 (2025): Current issue 9
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v3i3.365

Abstract

Purpose – This study aims to examine the role of financial literacy in moderating the influence of digital payments and lifestyle on the financial management behaviour of Generation Z in Palu City. Design/methodology/approach – The sample consisted of 210 Generation Z respondents residing in Palu who use digital or non-cash payment methods in their transactions. Data were analysed using WarpPLS 7.0. Originality - These findings highlight that good financial literacy helps individuals recognise the impact of lifestyle on their finances and take appropriate steps to manage expenditures more effectively as a form of self-control. Findings and Discussion – The results show that digital payments have a direct influence on the financial management behaviour of Generation Z in Palu City, while lifestyle has no direct effect. Financial literacy weakens the impact of lifestyle on financial management behaviour, but strengthens the impact of digital payments on financial management behaviour. The adoption of digital payments reflects Generation Z’s adaptation to technological developments that increasingly promote non-cash transactions in Palu and Indonesia in general, providing convenience in payment processes. Conclusion – This study implies that financial literacy can serve as a controlling factor (a tangible form of perceived behavioural control), bridging the gap between consumptive intentions and actual behaviour. For this reason, the government and financial institutions may employ financial literacy as a preventive strategy to mitigate debt-related issues, particularly among younger generations with digital and consumptive lifestyles.
Navigating The Cashless Shift: A TAM-Based Qualitative Inquiry into Accounting Students Adoption Of DANA Ayu Safitri; Rahayu Indriasari; Muhammad Ilham Pakawaru; Andi Ainil Mufidah Tanra
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.414

Abstract

This study investigates the adoption of DANA as a primary digital payment platform among accounting students at Tadulako University. The primary objective is to analyze how Perceived Usefulness and Perceived Ease of Use determine student acceptance of financial technology using the Technology Acceptance Model (TAM) framework. The research method employs a descriptive qualitative approach designed to explore a deep understanding of user behavior. Data were gathered through in-depth, semi-structured interviews with informants selected via purposive sampling, specifically active students who are regular users of the DANA application. The data analysis process included stages of data reduction, systematic data display, and verification to ensure the validity of findings regarding students' transactional experiences. The results reveal that students attribute high functional value to the platform due to accelerated transaction processing, time optimization, and enhanced security features. Additionally, the streamlined registration process and minimalistic interface significantly reduce technical barriers for novice users. This study concludes that the perceived simplicity of the interface acts as a catalyst that reinforces the perceived functional benefits, ultimately driving widespread adoption of DANA for cashless transactions within the academic environment in accordance with TAM postulates.
The Influence of Accounting Knowledge, Business Experience, and Business Mentoring on The Use of Accounting Information in MSMEs in Palu City Cahya Bilqis Syahrani; Muhammad Ilham Pakawaru; Ernawaty Usman; Muliati Muliati
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.448

Abstract

This study investigates how far accounting knowledge, business experience, business mentoring influence the use of accounting information MSMEs in Palu City. This study employs a quantitative approach using a survey method, in which data were collected through structured questionnaires distributed to respondents. The collected data were then analyzed using multiple linear regression techniques to examine the relationships between variables. The research subjects consist of 35 Micro, Small, and Medium Enterprises (MSMEs) operating in Palu City, which were selected based on purposive sampling criteria to ensure their relevance to the research objectives. Furthermore, data processing and statistical analysis were carried out using IBM SPSS Statistics version 27. The study shows that accounting knowledge positively and significantly contributes to the use of accounting information, indicating that a stronger understanding of accounting concepts encourages MSME actors to utilize financial data more effectively. In contrast, prior entrepreneurial business experience does not show a significant influence, suggesting that business longevity does not necessarily translate into better use of accounting information without adequate financial literacy. Meanwhile, business mentoring demonstrates a significant, revealing the essential role of external support in fostering better financial practices. These findings imply that efforts to enhance accounting information is used by MSMEs should focus on strengthening accounting knowledge and providing continuous business mentoring.
The Impact of Good Corporate Governance and Profitability on Operational Risk Management at State Owned Banking Companies Listed on the IDX Sumayyah Sumayyah; Muhammad Ilham Pakawaru; Abdul Kahar; Rika Febby Rhamadhani
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3326

Abstract

This research seeks to examine the effect of Good Corporate Governance  (GCG) and profitability on operational risk in state-owned banking institutions registered on the Indonesia Stock Exchange during the period 2015–2024. The study employs a quantitative approach using purposive sampling. The data were processed through the SEM-PLS approach utilizing the assistance of WarpPLS 7.0. The results demonstrate that Good Corporate Governance possesses a negative and significant effect on operational risk. Additionally, profitability also has a negative and significant effect on operational risk. These findings suggest that as the application of governance mechanisms improves and profitability increases, operational risk proxied by the BOPO ratio tends to decrease. The research results imply that strengthening GCG practices and increasing profitability are important factors in supporting the effectiveness of operational risk control in state-owned banks.
Earnings Management and Firm Value: The Activities of Independent Commissioners and Audit Committees as Proxies For Corporate Governance Muhammad Ilham Pakawaru; Irham Pakawaru; Rika Febby Rhamdhani; Nurlailah
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.837

Abstract

Purpose - This study examines whether corporate governance, through the activities of independent commissioners and audit committees, mitigates earnings management and enhances firm value. Methods - This study employs a quantitative panel data approach using 90 firm-year observations from 18 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during 2019-2023. Winsorization at the 5th and 95th percentiles was applied to Tobin’s Q, earnings management, and leverage, while other variables remained unchanged. Multicollinearity was assessed using the Variance Inflation Factor (VIF), and orthogonalization was applied to earnings management and interaction terms. Hypotheses were tested using Moderated Regression Analysis (MRA) with the Fixed Effects Model (FEM), selected based on the Chow and Hausman tests, using robust standard errors. Findings - Earnings management has a significant negative effect on firm value. Independent commissioners’ activities do not moderate this relationship, where audit committee activities significantly weaken its negative effect. Because audit committee activities are measured by cumulative attendance, the findings reflect monitoring intensity rather than monitoring effectiveness or governance quality. Greater audit committee participation is associated with preserving firm value. Research implications - The findings emphasize the importance of increasing audit committee participation in governance activities. Companies should strengthen oversight quality and corporate governance practices. Originality - This study contributes to the corporate governance literature by examining the moderating roles of Independent commissioners’ activities and audit committee activities. Unlike prior studies relying on structural governance measures, it uses cumulative meeting attendance to capture monitoring intensity, providing a behavioural perspective on corporate governance in Indonesian State-Owned Enterprises (SOEs).
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 Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Amerta Insan Unggul

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.
Financial Literacy: Its Paradoxical Effect on MSME Financial Management in the Digital Era Dhea Resthy Ananda; Muhammad Ilham Pakawaru; Sugianto Sugianto; Rika Febby Rhamadhani
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.954

Abstract

Purpose: This study investigates the effects of financial literacy and financial technology (e-wallet usage) on the financial management practices of micro, small, and medium enterprises (MSMEs) in Palu City. Research Method: A quantitative research design was employed using primary data collected through questionnaires administered to MSME owners. The proposed relationships were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS. Results and Discussion: The results indicate that financial literacy significantly influences MSME financial management. However, higher levels of financial knowledge do not automatically translate into more effective financial management practices. In contrast, e-wallet usage exhibits a positive but statistically insignificant effect, suggesting that digital payment adoption alone is insufficient to improve financial management. These findings reveal a persistent gap between financial capability, technology adoption, and the practical implementation of sound financial management. Implications: Policymakers should complement financial literacy and digitalization initiatives with practical training that strengthens MSMEs' ability to integrate financial knowledge and digital technologies into everyday financial decision-making. Originality: This study extends the MSME finance literature by simultaneously examining financial literacy and e-wallet adoption within an emerging economy context, demonstrating that digital financial technology does not necessarily enhance financial management unless supported by adequate financial capability and effective managerial application.
E-Catalog V6: The Manifestation of Local Government Accountability in the Procurement of Goods and Services Jovan Christy Nugraha Labiro; Rudy Usman; Ridwan Ridwan; Muhammad Ilham Pakawaru
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10251

Abstract

This study aims to examine the accountability of goods and services procurement through the implementation of E-Catalog Version 6 at the Regional Development Planning Agency (BAPPEDA) of Central Sulawesi Province, specifically in the preparation of performance achievement reports. The study employs a qualitative approach using data collection techniques such as documentation and interviews. Data sources include the 2025 E-Catalog Version 6 policy document, goods and services procurement documents, and interview results with the Commitment-Making Official (PPK), Technical Activity Implementation Official (PPTK), and Goods and Services Manager. The research findings indicate that the implementation of E-Catalog Version 6 enhances transparency, accountability, and procurement efficiency through an integrated digital system that can be monitored in real-time. Simplified features, enhanced security, and the addition of administrative documents such as the Terms of Reference (TOR) support administrative orderliness and facilitate audits. However, implementation still faces challenges such as delays in account verification, limitations in network infrastructure, human resource capacity, and suboptimal integration of digital payments. The findings contribute to improving service quality through the integration of modern technology that facilitates service delivery to the public via local government procurement of goods and services.
Balanced Scorecard as a Performance Measurement Tool for PT Aneka Tambang Tbk Listed on the Indonesia Stock Exchange Fhara Oktavia Sari; Sugianto Sugianto; Nina Yusnita Yamin; Muhammad Ilham Pakawaru
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
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.
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