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All Journal Infestasi Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Abdimas Mahakam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Sustainability Accounting and Management
Mukhtaruddin Mukhtaruddin
Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia
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THE EFFECT OF FAIR VALUE IMPLEMENTATION ON CASH FLOW FORECASTING (CASE STUDY: BANKING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015) Riesa Morita Yuliasari; Mukhtaruddin Mukhtaruddin; Tertiarto Wahyudi
AKUNTABILITAS Vol 11, No 1 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i1.8929

Abstract

This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia. The methodology used in this research is quantitative research, so the data are collected from secondary data by using purposive sampling technique of Banking Company’s Financial Statement uploaded in Indonesian Stock Exchange which related to this research. The number of sample in this research are 36 financial statement of Banking Company in Indonesia for year 2014 and 2015 consist of 18 financial statement that implement fair value and 18 financial statement that still implement historical cost. The results of this study show that the implementation of fair value does significantly influence cash flow forecasting of Banking Company in Indonesia.
ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana .; Mukhtaruddin .; Ika Sasti Ferina
AKUNTABILITAS Vol 6, No 1 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i1.3101

Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method. Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.   Keywords: Capital Expenditure, Revenue Sharing Fund, Flypaper Effect, Regionally Generated Revenue
ANALISIS PENGELOLAAN DANA PREMI PRULINK SYARIAH PADA ASURANSI SYARIAH PT. PRUDENTIAL LIFE ASSURANCE PALEMBANG Rizki Kusuma Damayanti; Mukhtaruddin Mukhtaruddin; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8920

Abstract

In general mean, insurance is an agreement of insurer (insurance company) with insured (insurance customers). By accepting premium funds from the insured, insurer promised to pay a number of guarantee when the insured have a failure, damage and loss of some goods, etc. by the insured pay premium funds as much as determined by insurer every months. Progress of insurance in Indonesia currently has improved very significant. According to Association of Syariah Insurance Indonesia/Asosiasi Asuransi Syariah Indonesia (AASI) currently some of insurance company prefer to bulid unit of syariah insurance than to build a new company by focus to the syariah insurance, one of them is PT. Prudential Life Assurance. PT. Prudential Life Assurance offer to build unit of product link both of the conventional and syariah. This research will discuss about Management PRUlink Syariah Premium Funds Analysis on Syariah Insurance in Management PRUlink Syariah Premium Funds Purpose of this research to find out how to Management PRUlink Syariah Premium Funds. Types of this research used by the authors is descriptive and qualitative research method. Data used in this research is primary data and secondary data. Data analysis technic used in this research is descriptive data analysis method, because this research to describe Management Premium Funds mechanism PRUlink Syariah in PT. Prudential Life Assurance.
THE INFLUENCE OF UNDERWRITER REPUTATION, AUDITOR REPUTATION, COMPANY SIZE AND COMPANY AGE ON UNDERPRICING IPO FOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2008-2013 Ririn Salfida; Kencana Dewi; Mukhtaruddin Mukhtaruddin
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8793

Abstract

This study aims to analyze the influence of non-accounting factors of the underpricing  IPO  stock  in  Indonesia  Stock  Exchange.  In  this  study,  the independent   variables   used   are   underwriter   reputation,   auditor   reputation, company size and company age, while the dependent variable in this study is the initial return.The data used in this study are secondary data from the Indonesia Stock Exchange and the Indonesian Capital Market Directory (ICMD) from 2008 to 2013. Samples were selected using purposive sampling method. From 135 companies that conduct an IPO in 2008-2013, there are 85 companies that meet predetermined criteria. The method of data analysis used in this study is multiple linear regression. The analysis showed that company size and company age significantly influences   the   underpricing   of   IPO   with   negative   direction.   While   the underwriter's reputation and the reputation of the auditor no significant effect on IPO underpricing. Limitations in this research that the criteria used to measure underwriter  reputation  and  the  reputation  of  the  auditor  only  use  the  data tabulation  of  the  total  listed  companies  and  the  data  sample  in  2013  is  stilldifficult to obtain because it has not published by the Indonesia Stock Exchange.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2011-2015 Heni Kurnia; Mukhtaruddin Mukhtaruddin; Emylia Yuniartie
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8890

Abstract

The purpose of this study is to examine and analyze whether the financial factors (liquidity, productivity, and bank debt) and non-financial factors (maturity and auditor reputation) effect on bond’s rating. This study is a hypothesis testing, with 11 companies enlisted in Indonesian Stock Exchange in 2011-2015, as the sample issuing bond and rated by PT. PEFINDO. The type of data used in this research was secondary data. The required data was obtained from the official website of Indonesian Stock Exchange and PT. PEFINDO, then it will be analyzed using logistic regression analysis and hypothesis testing using the chi-square test and wald test. From the results of the model summary, it shows the values of 0,354 or 35,4%, that means the contribution from liquidity variables, productivity, bank debt, maturity, and auditor reputation towards the ranked bonds are 35,4%, while the rest 64,4 % are described by other factors that are not included in this research.
AUDIT GOING CONCERN OPINION: THE EFFECT OF COMPANY GROWTH, AUDIT TENURE AND AUDIT DELAY AS MODERATING VARIABLE Amalia Islami; Mukhtaruddin Mukhtaruddin; Kencana Dewi; Asfeni Nurullah
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.17162

Abstract

Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of thisresearch is to find out the effect of company growth (CG) and audittenure(AT)withauditdelay(AD)asmoderating to GC audit opinion. This research used secondary data in the form of a companyannual report. Population of this research is companies in property,realestate,andconstructionbuilding sectors inIndonesia Stock Exchange during three years.The sample selection used purposive sampling and the total samples are 62 samples with 186 observation data.This study use dlogistic regression analysis. The results show that CG, AT, and AD which moderate AT do not affect GC audit opinion, but AD which moderates CG effects GC audit opinion. Limitation of this research is small sample size, so it is recommended in the futureresearch to add more samplesin order to show maximum results. 
PENDAMPINGAN PERPAJAKAN BAGI UMKM DI DESA KERINJING KECAMATAN TANJUNG RAJA KABUPATEN OGAN ILIR Umi Kalsum; Mukhtaruddin; Kencana Dewi; Rika Henda Safitri; Yulia Saftiana; Luk Luk Fuadah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.4679

Abstract

Abstract Taxation is a hot topic of discussion, especially in the Covid-19 Pandemic Era with the policies in the taxation sector taken by the Government, including for people who have Micro, Small and Medium Enterprises (MSMEs). The purpose of this community services is to provide tax socialization to MSMEs Kerinjing Village, Tanjung Raja District, Ogan Ilir Regency. The target audience of this activity is the MSMEs community who are not well acquainted with taxation, both in the general and specifically regarding the MSMEs behind this activity. This community Services is carried out directly face to face because the nature of this activity is that apart from socializing it also provides assistance related to taxation to the MSMEs community and based on the result of questionnaires from respondents, positive feedback is obtained from the MSMEs community for the activities that have been carried out. Keywords: Tax, MSMEs.
PELATIHAN PENYUSUNAN ANGGARAN BIAYA PRODUKSI PADA UMKM BATU BATA DI KELURAHAN TALANG JAMBE KOTA PALEMBANG Iwan Efriandy; Mukhtaruddin Mukhtaruddin; Maulana Yusuf
Jurnal Abdimas Mandiri Vol. 6 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v6i3.2717

Abstract

Perkembangan Usaha Mikro Kecil Menengah (UMKM) di Indonesia terus mengalami pertumbuhan. Agar Usaha Mikro Kecil Menengah (UMKM) itu dapat bersaing di era millenial yang begitu komplek ini, perlu didukung dengan kemampuan dasar dalam suatu perencanaan usaha yang lebih baik salah satunya usaha batu bata. Sudah sejak lama, batu bata menjadi bisnis yang cukup menggiurkan, terlebih saat ini makin maraknya pembangunan menjadikan batu bata banyak dicari (kompasiana.com, dengan judul "Usaha Batu Bata Tetap Eksis di Tengah Pandemi"). Laba pengrajin usaha batu bata sangat dipengaruhi oleh faktor-faktor produksi, seperti bahan baku (tanah liat dan kayu bakar), tenaga kerja, modal dan ketrampilan. Pengrajin usaha batu bata mencetak batu bata tergantung dari besarnya modal yang disediakan. Hal ini akan berdampak kepada kemampuan pengrajin dalam mengupah tenaga kerja, membeli bahan baku tanah liat dan sewa mesin cetak batu bata. Hal yang menjadi kendala setiap pengrajin adalah biaya produksi (biaya bahan baku, tenaga kerja dan biaya overhead pabrik) yang hampir setiap produksi mengalami kenaikan yang berdampak pada laba yang diperoleh. Kegiatan pengadian ini, adalah memberikan pelatihan mengenai pentingnya pengetahuan perencanaan dan pengendalian laba dan pembuatan anggaran biaya produksi sederhana, dan metode pelaksanaan kegiatan ini memberikan pelatihan, diskusi dan tanya jawab dan peserta sangat antusias mengikuti pelatihan.Kata kunci: budget, biaya produksi, laba 
Assessing Model of Financial Satisfaction Predictors: the Mediating Effect of Financial Risk Tolerance and Financial Behavior Yuliani Yuliani; Taufik Taufik; Mukhtaruddin Mukhtaruddin; Nyimas Dewi Murnila Saputri
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.794 KB) | DOI: 10.24815/jaroe.v4i2.20150

Abstract

Objective – This study aims to prove empirically about the prediction of financial satisfaction models based on financial knowledge and socio-economic factors of finance by taking into account financial risk tolerance and financial behavior. Design/methodology – The primary data source in the form of a questionnaire and non-probability purposive sampling technique were used with 107 responses collected during July-August 2020. The unit of analysis was an individual, namely the people in Palembang City in the age range of 20-55 years. Data analysis comprise of descriptive statistics index number method and inferential statistics SEM method by converting ordinal data into intervals. Results – It was found that direct financial knowledge, socio-economic financial had not significant on financial risk tolerance. Financial knowledge, socio economic financial significantly and positively influence financial behavior. Furthermore, direct financial knowledge, socio-economic financial, financial risk tolerance, financial behavior had a significant positive effect on financial satisfaction. The indirect effect found that finance risk tolerance is not a mediation of the influence of financial knowledge and socio-economic financial on financial satisfaction. The indirect effect of financial behavior on the influence of financial knowledge and financial socio-economic were significant. Limitation/Suggestion – This study implies that the role of financial behavior as a partial mediation on the relationship between financial knowledge and financial satisfaction. The role of perfect mediation itself is for socio-economic financial relationships and financial satisfaction.
Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable Mukhtaruddin Mukhtaruddin; Ubaidillah Ubaidillah; Kencana Dewi; Arista Hakiki; Nopriyanto Nopriyanto
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.74

Abstract

Good corporate governance and corporate social responsibility can assist the company in facing the challenges and risks as a strategy in increasing the firm value by building the right image from the stakeholders’ view. This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with financial performance as a moderating variable. The population of this research is banking companies listed in Indonesia Stock Exchange (IDX) for 2011–2015. The sample consisted of 23 companies which were selected by purposive random sampling. This data is analyzed by using Partial Least Square approach. The results of this study indicate that good corporate governance has an insignificant positive effect on firm value; otherwise corporate social responsibility has a significant negative impact on firm value. Financial performance has significantly strengthened the relationship between good corporate governance and corporate social responsibility on firm value.
Co-Authors - Marthadinasyah Abu Kosim Agil Novriansa Amalia Islami Arista Hakiki Asfeni Nurullah Azwardi Dewa Saputra Dewi Rina Komarawati Ely Riani Emi Yulia Siska Emylia Yuniartie Eric Purniawan Fuadah, Lukluk Heni Kurnia Iisnawati, Iisnawati Ika Sasti Ferina Ika Sasti Ferina, Ika Sasti Inten Meutia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Iwan Efriandy Kalsum, Umi Kencana Dewi Kurnia Widya Oktarini Luk Luk Fuadah M. Adam Marliana . Marliana Marliana, Marliana Maulana Yusuf Mohit Verma Muhammad Farhan Muhammad Iqbal Nopriyanto Nopriyanto Pandu Arya Dwikatama Parama Santati Putri Balqis Sarah Dwipa Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Ririn Salfida Rizki Kusuma Damayanti Saputri, Nyimas Dewi Murnila Taufik . Taufik Taufik Tertiarto Wahyudi Ubaidillah ., Ubaidillah Yamaly, Fadhil Yassinta Agustini Yulia Saftiana Yuliani . Yunita, Dessy