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All Journal Jurnal Manajemen Terapan dan Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL PENDIDIKAN TAMBUSAI Abditani : Jurnal Pengabdian Masyarakat Jambura Equilibrium Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Edunomika (JIE) Jurnal Manajemen Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Equity: Jurnal Akuntansi International Journal of Health, Economics, and Social Sciences (IJHESS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Tourism Economics and Policy Jurnal Kolaboratif Sains Terbuka Journal of Economics and Business International Journal of Science and Society (IJSOC) Journal of Financial and Behavioural Accounting Journal Of World Science JAB (Jurnal Akuntansi dan Bisnis) Balance : Jurnal Akuntansi dan Manajemen Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance, Taxation, and Auditing Transformasi: Journal of Economics and Business Management Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Jurnal Akuntansi Manado (JAIM) Arthatama Research Horizon JAKBS Journal of Economics and Management Scienties Journal of Entrepreneurial and Business Diversity JEBD Jurnal Ekonomi Bisnis Antartika Jurnal Media Akademik (JMA) Adpebi Science Series International Journal of Economics, Management and Accounting GoodWill Journal of Economics, Management, and Accounting Jurnal Nusa Manajemen Sriwijaya Accounting Community Services Economic and Business Horizon Arthatama: Journal of Business Management and Accounting

Muhammad Din

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Tadulako

Author-ID : 254152

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Luwuk) Delviana, Delviana; Tampang, Tampang; Mustamin, Mustamin; Halwi, Muhammad Darma; Masruddin, Masruddin; Din, Muhammad; Parwati, Ni Made Suwitri
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

This study aims to examine and analyze the effect of tax extensification and intensification on personal income tax. The sample in this study is 36 tax authorities who work at Primary Tax Office of Luwuk. The method used to determine the number of samples is the purposive sampling. The research method is survey research. Data analysis technique uses descriptive analysis and multiple linear regression. The results of the study show that extensification has no positive effect on personal income tax, while tax intensification has positive effect on personal income tax.

Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control Jurana Nurdin; Muhammad Ikbal Abdullah; Nina Yusnita Yamin; Rahayu Indriasari; Masruddin Karim; Muhammad Din; Ni Made Suwitri Parwati; Nurlaela Mapparessa
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.04

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society.

Analysis Of Factors Influencing The Performance Of Regional Government Apparatuses Dewi Muliyati; Andi Mattulada Amir; Muhammad Din; M. Ikbal A; Abdul Pattawe
Jurnal Manajemen Vol. 26 No. 1 (2022): February 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i1.884

This study aims to examine and analyze the effect of Public Accountability, Decentralization Structure, Clarity of Budget Target and Managerial Roles of Regional Financial Managers on the Performance of Local Government Officials on Financial Managers of Regional Apparatus Organizations in Palu City. This is a quantitative study, and the data was gathered by a survey approach utilizing a questionnaire as the tool. Purposive sampling was used to obtain the sample, which included the head of the OPD and the head of the financial sub-section in each Palu City OPD. PLS, with the help of WarpPLS software, is the analytical tool used to manage the data. The findings show that public accountability affects the performance of local government officials. The structure of decentralization affects the performance of local government officials, clarity of budget targets affects the performance of local government officials, and the managerial role of regional financial managers affects the performance of local government officials.

Determinan Perilaku Etis Mahasiswa Akuntansi Helmaise Sampewai; Andi Mattulada Amir; Jurana Nurdin S; M Ikbal A; Muhammad Din; Ternripada Ternripada
Equity: Jurnal Akuntansi Vol 2, No 2: April 2022
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v2i2.277

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari pendidikan etika bisnis dan profesi, love of money, dan religiusitas terhadap perilaku etis mahasiswa akuntansi. Metode penelitian yang digunakan yaitu penelitian kuantitatif. Responden dalam penelitian ini adalah mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako dengan jumlah sampel 90 orang yang terdiri dari angkatan 2016, 2017, dan 2018. Teknik pengumpulan data dengan menyebarkan kuesioner melalui google form. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan alat analisis SPSS versi 22 for windows. Hasil penelitian menunjukkan bahwa variabel pendidikan etika bisnis dan profesi berpengaruh positif terhadap perilaku etis mahasiswa akuntansi, begitu juga dengan variabel love of money dan religiusitas berpengaruh positif terhadap perilaku etis mahasiswa akuntansi.

Bauran Pemasaran (4P) Pada Produk Minyak Kelapa Kampung “Lanarasa” Di Desa Tambu Kecamatan Balaesang Lilis R. Dihuma; Muhammad Din; Faruq Lamusa
Transformasi: Journal of Economics and Business Management Vol. 2 No. 1 (2023): March : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v2i1.532

Coconut is a plant that has a high economy because all parts of the coconut plant can be used for human interests, therefore the coconut plant is also called the tree of human life. Donggala Regency is one of the coconut centers in Central Sulawesi Province that has the potential for natural resources in supporting the development of coconut farming businesses where in Tambu village the coconut itself is processed into virgin coconut oil. The purpose of this community service is to provide an understanding and application of the marketing mix, namely products, prices, places, and promotions to Lanarasa coconut oil products. The benefits of this activity are expected to understand more about the marketing mix can help the Lanarasa coconut oil production process in the future to be good. The method carried out is Observation and mentoring. The result achieved is that the public better understands the application of the marketing mix to Lanarasa products. Lanarasa is a brand name product with an affordable market price offered but has good quality.and also has a strategic production place and close to raw materials so as to facilitate the production process. For promotions so far, we market products both directly and also through social media.

Local Government Own-source Revenue and General Allocation Funds on Capital Expenditure: Economic Growth as Moderating Variable Mulyana Mulyana; Muhammad Din; Mustamin Mustamin; Andi Mattulada Amir; Fikry Karim; Betty Betty
Arthatama Vol. 6 No. 1 (2022)
Publisher : Arthatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.224 KB)

This article aims to analyze the influence of locally-generated revenue in local government in Indonesia and general allocation funds on capital expenditure with economic growth as moderating variable. This examination involves auxiliary information such as the 2015-2019 local budget report. The number of tests in this review was 29 areas from 34 territories in Indonesia. This review utilizes the Partial Least Square (PLS) examination with the assistance of WarPLS 7.0 programming. The results showed that neighborhood income positively affects capital use. General allocation funds positively affect capital expenditure. Moreover, financial development directs or strengthen local government own-source income through capital expenditure.

Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets Abdul Pattawe; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muhammad Din; Femilia Zahra; Andi Chairil Furqan; Andi Ainil Mufidah Tanra; Dewa Made Adi Dharma
Research Horizon Vol. 2 No. 1 (2022)
Publisher : Publindo Akademika

Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.

The Management of School Operational Assistance (SOA) through Tax Administration at Tojo Una Una’s Financial and Asset Management Agency Muhammad Iqbal Bakri; Andi Mattulada; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muliati; Muhammad Din; Femilia Zahra; Andi Chairil Furqan
Research Horizon Vol. 2 No. 4 (2022)
Publisher : Publindo Akademika

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. This study aims to analyze the management of School Operational Assistance (SOA) through tax administration at Tojo Una Una’s Financial and Asset Management Agency, Central Sulawesi Province, Indonesia. The approach that will be taken in implementing community service activities is through an explanation of the management of the SOA fund treasurer and the person in charge of the principal of each school in the Tojo Una Una Regency, the duties and authorities of the SOA fund treasurer. Pre and post-tests were tested using the Compare Means Paired- Sample T-Test analysis with the statistical analysis tool SPSS because the data came from the same subject. The results highlight that the management of SOA funds has not been fully effective because several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning, implementation, and accountability aspects. Therefore, to improve technical capabilities and skills in the management of SOA funds, especially related to SOA tax administration, it is necessary to carry out service in the form of socialization related to SOA tax administration, which will be framed in an effective communicative, and relaxed manner.

EVALUASI ANGGARAN BELANJA PEGAWAI TUNJANGAN KINERJA SEBELUM DAN MASA PENDEMIK COVID-19 PADA KANTOR UNIT PENYELENGGARA BANDAR UDARA KELAS II KASIGUNCU POSO TAHUN 2019 – 2021 Suaib Suaib; Ira Geraldina; Muhammad Din
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10324

This research aims to find out the implementation of the provision of civil servant performance allowances at the Office of the Class II Airport Organizing Unit Kasiguncu Poso before and during Covid-19 the 2019 - 2021 presidential period. The approach used is a qualitative approach using data collection techniques carried out through interviews and documentation. In accordance with the research conducted, writing that is qualitative descriptive then the technical analysis of data used is to answer and solve problems by doing a thorough and complete understanding and deepening of the objects studied to obtain descriptive conclusions in accordance with the conditions and time of the research. The results showed that, how to evaluate the employee spending budget for performance benefits before and during the Covid-19 pandemic at the Kasiguncu Poso Class II Airport Organizing Unit Office in 2019 – 2021. The evaluation carried out by the leadership in evaluating the employee expenditure budget in the environment of the Kasiguncu Poso Class II Airport Organizing Unit Office has gone well based on fiscal policy theory. What are the driving factors and obstacles to the evaluation of employee spending budgets for performance benefits before and during the Covid-19 pandemic at the Kasiguncu Poso Class II Airport Organizing Unit Office in 2019 – 2021. One of the driving and inhibiting factors is communication.

The Influence of the Implementation of Regional Government Information Systems and Internal Government Control Systems on the Quality of Financial Reporting Naida, Nasrun; Din, Muhammad; Amir, Andi Mattulada
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.9816.2024

This study aims to (1) explain the implementation of the Regional Government Information System (SIPD), the Government Internal Control System (SPIP), and the Quality of Financial Reports (KLK); (2) assess the impact of the implementation of SIPD on KLK; and (3) evaluate the effect of the implementation of SPIP on KLK. This study uses the Partial Least Squares (PLS) method in Structural Equation Modeling (SEM) with WarpPLS 8.0 software, involving 128 respondents. The research findings show that (1) the majority of Regional Government Work Units support the implementation of SIPD and SPIP to improve KLK; (2) the implementation of SIPD has a positive and significant effect on KLK; and (3) the implementation of SPIP also has a positive and significant effect on KLK.

Co-Authors A, M. Ikbal Abda Abda Abdilah Rifa'i Latif Abdul Hakim Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Afrainti, Indah Ahmad Azhami Ahmad, Shidq Dhiyaurrahman Alannuwari, Alannuwari Alwi, Moh. Amalyah, Ilfat Afia Amir , Andi Mattulada Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Bayu Hamid Andi Chairil Furqan Andi Mappanyukki Andi Mattulada Andi Mattulada Amir Andi Mattulada Amir Andi Mattulada Amir Andi Nur Ram Shafiira Angriana T Winter Antika, Rindi Arwin, Iksan Azdar, Faisal Balgis Balgis Betty Betty Betty Betty betty betty Celia, Az -Zahrah Diva Chaerani, Cut Syaila Daud Ruranto Buntulabi Delviana, Delviana Deswita Martinez Dewa Made Adi Dharma Dewi Junita Purwanti Dewi Muliyati Dewi, Ayu Kumala Dinnita Azhar Lembah Dinno Wahyudhi Purba DIVYA, Sinta djono, bella Erwinsyah Fahmi Faizal Azdar Faruq Lamusa Faruq Lamusa Fauzy Nugraha Pribadi Femilia Zahra Femilia Zahra Fikry Karim Furqan, Andi Chairil HABIBA , Nurainun Halwi, Muhammad Darma Hasmita Sari Hasyim, Wahyudin Helmaise Sampewai Hidayatul, Asrul I Putu Edi Darmawan Ikbal Pratama M. Supu INDRI, Maulana Ira Geraldina Jamaluddin Khairil Anwar Lamading, Maharani Lanonci, Nurwasilah Latifah Sukmawati Yuniar Lestari, Ni Komang Sindy Lilis R. Dihuma M Ikbal A M. Ikbal A Madao, Tri Utari MARCELLINA, Nelly Mardjudo, Ahsan Marlon, Marlon Maskuri Sutomo Masruddin Megawati - Megawati Megawati Megawati, Nani Mehdi Mohammad Fahrullah Al-hasni Meldawati, Lucyani Mohamad Raffi Cendika Putra Mohammad Faiz Zacky Mohammad Roziq Fauzan MUFIDAH, Andi Ainil Muhammad Bakri Muhammad Ilham Pakawaru Muhammad Widyatama Mukhtar, Abdul Hakim Muliati Muliati Muliati Muliati, Muliati Mulyana Mulyana Munawarah Munawarah M. Nasir Yakub Munawarah Munawarah, Munawarah Musdalifa Mustamin Mustamin Mustamin Mustamin N.S, Jurana Najwa Putri Nabiilah Nanda Nanda Nasrun Naida Nawas Syarif Hidayatullah Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Wulandari Nur Athifa Nurani, Zahra Nurdin, Jurana Nurlaela Mapparessa OSTENSIO, Gracelia N. Panape, Fitriyani aziz Parwati, Ni Made Suwitri Petrince Julianingsih Putri, Helmalia Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rahmawaty, Santi Ralis, Galing Rasyid Muhammad Hartoyo Ridwan Ridwan, Ridwan Rinaia, Syafia Rio Bagas Maulana Rudy Usman Safira, Wiqra SALSABILA, Meita Gania Sampewai, Helmaise Sapnatiar Febriani Selmita Paranoan Sri Wahyuni Stevin David Suaib Suaib Suaib, Suaib Sucakni, Rahmadani Inem Suryadi Hadi Tampang, Tampang Tanra, Andi Ainil Mufidah Ternripada Ternripada Ternripada, Ternripada Tina Sintiani Totanan, Chalarce Wahyudin Hasyim WULANDARI, Sri Puspita Yuli Asmi Rahman Yusuf, Gracia Carolina Zulhaerini, Adilah

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