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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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Pengaruh Financial Distress Terhadap Nilai Perusahaan Dengan Konservatisme Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Badan Usaha Milik Negara Yang Go Public Tahun 2015-2021): The Influence of Financial Distress on Company Value with Conservatism as a Moderating Variable (Case Study of State-Owned Enterprises Going Public in 2015-2021) Muhammad Ilham Pakawaru; Nurlailah; Wirandi; Mariana
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Juni 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i6.7949

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress terhadap nilai perusahan dan menguji konservatisme di dalam memoderasi hubungan Finansial distress dengan nilai perusahaan pada perusahaan BUMN yang go public tahun 2015-2021. Penentuan sampel menggunakan metode purposive sampling, sehingga terpilih 16 perusahaan dari 20 populasi sebagai sampel penelitian. Data yang digunakan merupakan laporan tahunan perusahaan BUMN periode 2015 – 2021 (104 observasi) yang diperoleh dari Bursa Efek Indonesia. Metode analisis yang digunakan yaitu analisis regresi sederhanadan uji Residual. Hasil penelitian ini menunjukkan bahwa variabel financial distress tidak berpengaruh signifikan terhadap nilai perusahaan dan variabel konservatisme memoderasi hubungan financial distress dengan nilai perusahaan.
ANALYSIS OF FACTORS INFLUENCING THE LEVEL OF ASSET DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS IN CENTRAL SULAWESI 2020-2024 Maulana Indri; Muhammad Din; Muhammad Ilham Pakawaru; Rahma Masdar
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bcxkg586

Abstract

Study This aim for analyze factors that influence level disclosure asset in Report Finance the Regional Government (LKPD) related to Central Sulawesi Province covers the period from 2020 to 2024. The issue being explored arises from the demand for precise information and the inconsistencies identified in earlier studies. A quantitative method has been utilized, drawing on secondary data sourced from the LKPD and the Audit Report (LHP) compiled by the Supreme Audit Agency (BPK). The study analyzed 65 cases chosen from 12 districts and one city over a span of five years, employing WarpPLS for the analysis. Findings indicate that factors such as the size of the regional government, the region's wealth, fiscal autonomy, auditor assessments, and the intricacy of regional governance have a significant and positive influence on the degree of asset disclosure, whereas the results of audits have a negative and negligible effect. This research suggests that the internal factors within the regional government are more vital for improving asset disclosure transparency than external corrective measures.
The Impact of Market Capitalization and Dividend Policy on Firm Value (A Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange from 2019 to 2024 Aswandi Jufry; Ni Made Suwitri Parwati; Moh. Iqbal Bakry; Muhammad Ilham Pakawaru
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

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

Abstract

Firm value is an important indicator for investors in assessing corporate performance and future prospects. However, previous studies on the relationship between market capitalization, dividend policy, and firm value have produced inconsistent results. This study aims to examine the effect of market capitalization and dividend policy on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This study employed a quantitative explanatory approach using secondary data obtained from annual reports and the Indonesia Stock Exchange. A purposive sampling technique was applied, resulting in 18 companies as the research sample. Data were analyzed using multiple linear regression with SPSS Version 25. The results indicate that market capitalization has a positive and significant effect on firm value, while dividend policy has a positive but insignificant effect. These findings suggest that investors place greater emphasis on market valuation than on dividend distribution when assessing firm value. This study contributes to the corporate finance literature by providing updated empirical evidence on the determinants of firm value in Indonesia's food and beverage sector and offers practical insights for managers and investors.
Pengaruh Kearifan Lokal Malempu Na Mapaccing dan Peran Aparatur Desa terhadap Kepatuhan Bayar Pajak Bumi dan Bangunan (PBB) pada Suku Bugis di Desa Sibualong Ryan Farham; Ni Made Suwitri Parwati; Muhammad Ilham Pakawaru; Chalarce Totanan
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.537

Abstract

This study aims to analyze the influence of Malempu na Mapaccing local wisdom and the role of village apparatus on community compliance in paying Land and Building Tax (PBB) in Sibualong Village. The objects of this study were Bugis ethnic PBB taxpayers residing in Sibualong Village. This study utilized a quantitative approach with an explanatory research type and a cross-sectional design. Primary data were obtained through the distribution of questionnaires to 136 respondents selected using a purposive sampling technique, while data analysis was performed using multiple linear regression with the aid of SPSS. The results showed that the Malempu na Mapaccing local wisdom had a positive and significant effect on community compliance in paying PBB (β = 0.605; p = 0.001). The role of the village apparatus also had a positive and significant effect on community compliance (β = 0.530; p = 0.001). The coefficient of determination (R²) value of 0.523 indicates that both variables are able to explain 52.3% of the variation in community compliance in paying PBB. This study concludes that Malempu na Mapaccing local wisdom and the role of village apparatus have a positive and significant effect on community compliance in paying Land and Building Tax (PBB) in Sibualong Village.
The Utilization Of QRIS As A Digital Innovation For Enhancing MSME Sales: A Phenomenological Study Inggrit Masita Ramadani; Lucyani Meldawati; Muhammad Ilham Pakawaru; Rudy Usman
Sosio e-Kons Vol. 18 No. 2 (2026): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v18i2.4205

Abstract

The rapid growth of digital payment systems has transformed transaction practices within Micro, Small, and Medium Enterprises. As a national digital payment standard, the Quick Response Code Indonesian Standard offers a cashless payment solution that supports business operations and commercial performance. Despite its increasing adoption, the experiences and perceived benefits among small business owners remain diverse. This study aims to explore the lived experiences of food stall entrepreneurs at the Faculty of Economics and Business, Tadulako University, in utilizing the Quick Response Code Indonesian Standard as a digital innovation to improve business sales. A qualitative research design with a descriptive phenomenological approach was employed. Data were collected through in-depth interviews, direct observations, and documentation involving business owners who had actively used the payment system for an extended period. The findings reveal that the digital payment system enhances transaction efficiency, accelerates customer service, broadens consumer access, and contributes to sales growth. In addition, it facilitates more organized transaction records and supports better financial management. Although internet connectivity remains a major challenge, participants demonstrated adaptive strategies to overcome operational disruptions. This study contributes to a deeper understanding of digital transformation among small businesses and highlights the practical value of digital payment innovation in a university canteen setting.
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