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All Journal COMPETITIVENESS JOURNAL Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Profita : Komunikasi Ilmiah dan Perpajakan Iqtishoduna: Jurnal Ekonomi Islam Atma Jaya Accounting Reseach (AJAR) Jurnal Akuntansi Economics and Digital Business Review International Journal of Humanities Education and Social Sciences Advances in Taxation Research Jurnal Social Society JER Indonesian Journal of Innovation Multidisipliner Research
Muhammad Adil
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar, Indonesia
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Likuiditas dan Profitabilitas pada PT Mayora Indah Tbk. Andi Rustam; Muhammad Adil
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.434

Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT. Mayora Indah Tbk. Rasio keuangan yang digunakan untuk mengukur kinerja keuangan yaitu rasio likuiditas dan rasio profitabilitas. Analisis rasio yang akan digunakan adalah enam indikator yaitu current ratio, quick ratio, cash ratio, NPM, ROE, dan ROA. Penelitian ini menggunanakan pendekatan deskriptif kuantitatif dengan menggunakan data dari laporan keuangan PT. Mayora Indah Tbk yang telah diaudit dan dirilis oleh IDX (Indonesia Stock Exchange) diunggah dari Bursa Efek Indonesia (BEI). Hasil penelitian ini menunjukkan bahwa dengan menggunakan rasio likuiditas terdiri dari (current ratio, qiuck ratio dan cash ratio) yang dicapai perusahaan selama lima periode dari tahun 2015 sampai dengan 2019 berfluktuasi akan tetapi tingkat likuiditas perusahaan masih baik karena berada di atas standar, yang menujukkan bahwa dengan menggunakan aktiva yang dimiliki perusahaan mampu memenuhi kewajiban jangka pendeknya atau memenuhi kewajiban lancarnya. Dan dengan menggunakan rasio profitabilitas terdiri dari (net profit margin, return on assets, dan return on equity), yang dimana pada tahun 2015 sampai dengan 2016 mengalami penurunan dan pada tahun 2017 sampai dengan tahun 2019 perusahaan stagnan atau tidak mengalami peningkatan atau penurunan. Dan ini menunjukkan bahwa tingkat profitabilitas perusahaan tidak baik karena berada di bawah standar rasio industri.
IMPLEMENTASI SIRI’NA PACCE DALAM PENANGGULANGAN FRAUD Muhammad Nur Abdi; Muhammad Adil
SENTRALISASI Vol. 12 No. 2 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i2.2415

Abstract

Countering fraud is important to reduce losses and respond to negative impacts. Various strategies and techniques have been developed to address fraud, such as the implementation of effective supervisory and audit systems, risk identification and fraud prevention. Therefore, handling fraud must be done proactively and continuously, taking into account new risks and developing innovative and effective solutions. The purpose of this research is to find out fraud prevention through the siri'na pacce value approach. This research uses ethnography as a method. Researchers conducted a search related to the culture of the Bugis Makassar Tribe and synthesized to find siri 'na pace in relation to fraud prevention. The 15 informants each represent government, private, academic, local youth, and general public sources. With the condition that each informant is a Bugis Macassar tribe that is closely related to the local culture of siri'na pace. The results showed that indirectly there is fraud prevention through the implementation of siri'na pacce by the Makassar Bugis community. By making self-philosophy in every decision and action so that fraud can be prevented.
Pengaruh Kompetensi, Akuntabilitas dan Independensi Auditor Terhadap Kualitas Audit Muhammad Nasrun; Muhammad Adil; Bakri Bakri
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.763

Abstract

Tujuan utama dari penelitian ini adalah untuk melakukan investigasi empiris pada kompetensi, akuntabilitas, dan independensi auditor terhadap kualitas audit. Penelitian ini menggunakan desain penelitian kuantitatif deskriptif. Sampel penelitian terdiri dari semua auditor yang bekerja di KAP, sebuah kantor akuntan profesional di Kota Makassar. Para auditor tersebut merupakan anggota Ikatan Akuntan Indonesia (IAI) yang terdaftar dan berdomisili di wilayah Kota Makassar. Jumlah total auditor yang termasuk dalam sampel adalah 58 orang. Sumber data yang digunakan terdiri dari data primer yang langsung diperoleh peneliti dari responden melalui pemberian instrumen kuesioner. Penelitian ini menggunakan metode analisis linier berganda. Penelitian ini juga mencakup analisis data yang meliputi analisis statistik deskriptif, uji validitas dan reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji hipotesis dengan menggunakan uji koefisien determinasi, uji simultan dan uji parsial (uji-t). Temuan analisis menunjukkan bahwa kompetensi, akuntabilitas, dan independensi auditor memiliki dampak yang signifikan secara statistik dan menguntungkan terhadap kualitas audit
Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance? Wahyuni Wahyuni; Muhammad Adil; Nurul Fuada; Khadijah Darwin; Amran Amran
Advances in Taxation Research Vol. 1 No. 1 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.4

Abstract

This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.
Effect of Security and Confidentiality and Readiness of Information Technology on the Use of E-Filing Muhammad Adil; Endang Winarsih; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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

Abstract

This study aims to examine and analyze the effect of security and confidentiality and information technology readiness on the use of e-filing. This study involved 100 respondents from 35,698 registered taxpayers and was calculated using the Slovin formula. Determination of the sample using the purposive sampling technique. The data in this study were collected by distributing questionnaires to respondents. After the data is collected, then data analysis is carried out using descriptive statistical analysis methods, instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and linearity test), and hypothesis testing (linear regression equation test). Coefficient of determination test, and t statistic test). Based on the research results, Security and Confidentiality has a positive and significant influence on the e-filing system, which means that the higher the security and confidentiality, the higher the use of e-filing. Also, Information Technology Readiness has a positive and significant influence on the use of the e-filing system, which indicates that the higher the perception of Information technology readiness in accessing the e-filing system, the higher the use of e-filing. The inappropriate distribution of questionnaires and the number of samples that are still lacking are limitations in this study. Future researchers are expected to carry out research at the right time and increase and expand the number of samples. In addition, the use of the interview method to respondents can maximize critical answers to the research results.
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK AIR BAWAH TANAH : STRATEGI UNTUK OPTIMALISASI PENDAPATAN ASLI DAERAH Andi Arifwangsa Adiningrat; Muhammad Adil; Ayani Dinasti Azira Tahir; Fera Firyal Thahir; Idrawahyuni Idrawahyuni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12246

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan perhitungan dan pelaporan Pajak Air Bawah Tanah sebagai strategi untuk optimalisasi Pendapatan Asli Daerah Kota Parepare. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Teknik pengumpulan data yang digunakan adalah dengan menggunakan metode wawancara, observasi, dokumentasi, dan studi dokumen. Hasil penelitian ini menunjukkan bahwa implementasi perhitungan dan pelaporan pajak air tanah pada PAM Tirta Karajae sebagai strategi terhadap pendapatan asli daerah menunjukkan bahwa perhitungan dan pelaporan pajak air bawah tanah sudah sesuai dengan aturan undang-undang yang berlaku dan pajak air bawah tanah juga berperan penting dalam menunjang pendapatan asli daerah yang optimal bagi Kota Parepare, namun terdapat kendala dalam perhitungan pajak air bawah tanah yaitu salah penginputan dan menyebabkan kesalahan pada hasil pajak yang terutang. Oleh karena itu, untuk menghindari kesalahan yang sama dilakukan perhitungan kembali dan pihak perusahaan memberikan pelatihan khusus bagi karyawan. Mengoptimalkan penerimaan Pajak Air Bawah Tanah untuk meningkatkan Pendapatan Asli Daerah (PAD) sekaligus mendorong pengelolaan sumber daya air yang lebih berkelanjutan.
Pengaruh Teknologi Blockchain Terhadap Transparansi Dan Efisiensi Pengelolaan Keuangan Pada Lembaga Keuangan Syariah Di Kabupaten Bulukumba Hajratul Wahda; Nasrullah Nasrullah; Muhammad Adil
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.643

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh teknologi blockchain terhadap transparansi dan efisiensi pengelolaan keuangan pada lembaga keuangan syariah di Kabupaten Bulukumba. Perkembangan teknologi digital mendorong lembaga keuangan syariah untuk menerapkan sistem yang lebih aman, transparan, dan efisien dalam pengelolaan transaksi keuangan. Teknologi blockchain hadir sebagai salah satu inovasi yang mampu mencatat data transaksi secara terdesentralisasi, sehingga dapat meminimalkan risiko manipulasi data dan meningkatkan kepercayaan masyarakat terhadap lembaga keuangan syariah. Data penelitian diperoleh melalui penyebaran kuesioner kepada responden yang terlibat dalam aktivitas pengelolaan keuangan pada lembaga keuangan syariah. Sumber data yang digunakan terdiri atas data primer dan data sekunder. Instrumen penelitian menggunakan skala Likert yang kemudian dianalisis menggunakan aplikasi Statistical Package for the Social Science (SPSS) melalui uji validitas, reliabilitas, analisis deskriptif, uji asumsi klasik, dan analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa teknologi blockchain berpengaruh positif dan signifikan terhadap transparansi dan efisiensi pengelolaan keuangan. Penerapan teknologi ini mampu meningkatkan keterbukaan informasi, mempercepat proses transaksi, mengurangi potensi kesalahan pencatatan, serta menekan biaya operasional lembaga. Selain itu, blockchain juga mendukung keamanan data dan akuntabilitas dalam pengelolaan keuangan syariah. Dengan demikian, teknologi blockchain dapat menjadi strategi inovatif dalam meningkatkan kinerja lembaga keuangan syariah yang lebih transparan, efisien, modern, dan tetap sesuai dengan prinsip-prinsip syariah di era digital.
Public Perceptions of The Use Of Digital Payment Systems in Financial Transactions in Ulaweng Subdistrict, Bone Regency Dian Anugrah; Asri Jaya; Muhammad Adil
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1394

Abstract

The rapid growth of digital payment systems has transformed financial transaction practices and become an important instrument for promoting financial inclusion. However, the adoption of digital payment services remains uneven in rural communities, where limited digital literacy, unstable infrastructure, socio-economic differences, and strong cash-based habits continue to influence public acceptance. Previous studies have mostly focused on urban users and quantitative measurements of adoption, while qualitative evidence on how rural communities perceive and experience digital payment systems remains limited. Therefore, this study aims to explore public perceptions of the use of digital payment systems in financial transactions in Ulaweng Subdistrict, Bone Regency. This study employed a qualitative descriptive approach involving 37 informants selected through purposive sampling, consisting of community members, MSME actors, traditional market traders, local government representatives, and banking service agents. Data were collected through semi-structured interviews, observations, and documentation. The data were analyzed using data reduction, data display, and conclusion drawing, while validity was ensured through source triangulation and method triangulation. The findings reveal that public perceptions of digital payment systems are diverse and remain in a transitional stage. Some informants perceived digital payments as practical, efficient, and time-saving, while others remained hesitant due to limited digital literacy, security concerns, unstable internet access, and reliance on cash transactions. Financial literacy, digital literacy, socio-economic background, internet accessibility, social environment, and user experience were identified as key factors shaping acceptance. These findings are significant because they show that increasing digital payment adoption in rural areas requires more than technological availability. Local governments, financial institutions, and service providers need to strengthen community-based digital literacy programs, improve internet infrastructure, provide transaction security education, and offer user assistance to build public trust and support inclusive digital financial transformation.
Financial Crime Early Prevention Strategy: The Utilization of Whistleblowing System and Risk Management In Sharia Bank Idrawahyuni; Sri Andayangsih; Andi Arifwangsa Adiningrat; Muhammad Adil; Endang Winarsih
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2915

Abstract

This study examined the effects of using a whistleblowing system and risk management as prevention strategies for financial crimes at PT Bank Syariah Indonesia in South Sulawesi, Indonesia. This type of research used an associative quantitative approach with a population of 46 PT Bank Syariah Indonesia in South Sulawesi, Indonesia. The sample in this study comprised 230 respondents, selected using purposive sampling. The data were analyzed using multiple linear regression in SPSS 26. The results showed that the whistleblowing system cannot yet be used as an early prevention strategy for financial crime. In comparison, risk management has a positive and significant effect on the early prevention of financial crimes. It is hoped that the results of this research will make additional contributions to the literature on early prevention strategies for economic crimes in Sharia banking, focusing on whistleblowing systems and risk management. In addition, practitioners can provide input to management at PT Bank Syariah Indonesia in South Sulawesi on improving fraud prevention by increasing the effectiveness of the whistleblowing system and strengthening risk management as a prevention strategy against fraud.
Determinan Audit Judgment dengan Kompleksitas Tugas Sebagai Variabel Moderasi Muhammad Adil
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

The purpose of this study was to determine the determinants of Audit Judgment with task complexity as a moderating variabel. This study uses a quantitative approach by distributing questionnaires to accountants who work at KAPs in Makassar City. The sample in this study were 32 auditors. Data were collected from distributed questionnaires and tested with SPSS22. We find professionalism, independence, and positive experience significantly influence audit judgment. Task complexity is able to moderate the relationship between professionalism and experience with audit judgment, and task complexity is not able to moderate the relationship between independence and audit judgment.Keywords: Profesionalisme; Independensi; Pengalaman;Kompleksitas Tugas;Audit Judgment
Co-Authors Adiningrat, Andi Arifwangsa Amelia Rezky Amin Amran Amran Andi Rustam Asri Jaya Ayani Dinasti Azira Tahir Bahrun Amin Bakri Bakri Bakri Dedi Akbar Herianto Dian Anugrah Endang Winarsih Fera Firyal Thahir Hajratul Wahda Haliah, Haliah Idrawahyuni Idrawahyuni Khadijah Darwin Mediaty Muhammad Nasrun Muhammad Nur Abdi Mustikawati Mustikawati Nadhirah Nagu Nasrullah Nasrullah Nelly Anita Nurul Fuada Romadhoni, Buyung Sri Andayangsih Sumiati Sumiati Syafaruddin Syafaruddin wahyuni