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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 Sriwijaya Accounting Community Services Economic and Business Horizon

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.

PENGELOLAAN KEUANGAN DESA DI DESA TAMBU, KECAMATAN BALAESANG, KABUPATEN DONGGALA Hasmita Sari; Muhammad Din; Faruq Lamusa
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Kegiatan pelatihan pengelolaan keuangan desa dilaksanakan sebagai salah satu bentuk kegiatan pengabdian yang dilaksanakan di Desa Tambu Kecamatan Balaesang Kabupaten Donggala. Pelatihan pengelolaan keuangan desa diharapkan mampu menjadi sumber baru atau referensi tambahan bagi masyarakat setempat khususnya aparatur (aparat) desa dalam hal perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pelaksanaan pengelolaan keuangan desa yang transparan dan sesuai dengan peraturan yang berlaku. Urgensi pelatihan pengelolaan keuangan desa adalah ketidaktahuan perangkat desa yang maksimal dalam mengelola hingga pertanggungjawaban, sehingga pelatihan pengelolaan keuangan desa sebagai bentuk pengabdian dilakukan dengan tujuan untuk memaksimalkan pengetahuan perangkat desa dalam pengelolaan dan pertanggungjawaban keuangan dapat dilakukan. dilakukan secara maksimal oleh perangkat Desa Tambu, Kecamatan Balaesang, Kabupaten Donggala. Dalam pelaksanaannya, kegiatan pelatihan ini menghadirkan narasumber dari tim dosen Universitas Tadulako. Kegiatan pengabdian ini dirancang dalam bentuk pelatihan yang dilaksanakan dengan metode ceramah dan diskusi antara narasumber dengan perangkat desa. Melalui kegiatan pengabdian kepada masyarakat yang dilakukan dalam bentuk pelatihan, diharapkan dapat meningkatkan pengetahuan, wawasan, dan keterampilan masyarakat setempat dan perangkat desa di Desa Tambu dalam melakukan pengelolaan keuangan hingga pelaporan keuangan desa yang transparan, akuntabel. partisipatif, efektif, dan efisien.

Pemberdayaan Perempuan Sebagai Upaya Meningkatkan Ekonomi Keluarga Melalui Pelatihan Pembuatan Stik Kelor Petrince Julianingsih; Muhammad Din; Faruq Lamusa
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Perempuan berperan penting dalam pembangunan ekonomi dan peningkatan kesejahteraan rumah tangga. Namun kendala seperti ketakutan untuk memulai usaha, kurangnya pemahaman tentang peluang usaha, pengembangan usaha, kurangnya kreativitas wirausaha, dan kurangnya keterampilan dalam memproduksi industri rumah tangga menyebabkan banyak perempuan di Desa Tambu tidak memiliki usaha. Oleh karena itu, penting untuk fokus pada upaya pemberdayaan perempuan di bidang ekonomi. Artikel ini akan membahas bagaimana memaksimalkan potensi perempuan dalam meningkatkan kesejahteraan ekonomi rumah tangga melalui pelatihan pembuatan batang kelor. Tujuan dari pelatihan ini adalah untuk menggali dan mengasah kemampuan perempuan serta memberikan dorongan dan motivasi bagi perempuan untuk dapat mandiri menjalankan usaha. Hasil observasi dan analisis mengungkapkan bahwa pemberdayaan perempuan melalui pelatihan, pendampingan dan pendampingan dapat membantu perempuan memperoleh pendapatan yang lebih baik dan memperkuat posisinya dalam keluarga dan masyarakat. Diharapkan pelatihan yang telah diberikan dapat membantu masyarakat untuk meningkatkan kesejahteraan ekonomi keluarganya dan mampu mengelola usaha.

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.

Peningkatan Pemberdayaan Masyarakat Melalui Usaha Rumahan Abon Ikan di Desa Tambu Dinnita Azhar Lembah; Muhammad Din; Faruq Lamusa
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i2.102

The economic conditions in Tambu village cannot be separated from the potential for natural resources that can support the process of improving people's welfare, this can be seen from the area of sea waters in Tambu village. This is what supports the people of Tambu village to make a living as fishermen. The abundant potential is in the form of marine products, namely Katombo fish, the people of Tambu village generally work as fishermen, they get their catch and then sell it directly to the community or to the market without processing the catch they get, lack of public knowledge in innovating the catch they get . Therefore, it is important to increase empowerment to increase the potential and abilities possessed by individuals or communities by producing home-based business products from existing potential, namely processing shredded katombo fish as an effort to utilize fish catches into products that have economic value. So that Tambu Village is an example for other villages in Central Sulawesi, especially Donggala Regency.

Fungsi Penggunaan Merek Untuk Produk Usaha Rumahan (Abon Ikan) Bagi Desa Tambu Mehdi Mohammad Fahrullah Al-hasni; Muhammad Din; Maskuri Sutomo
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i2.103

The purpose of this community service activity is to provide information and knowledge related to the importance of brands to the community in Tambu Village, Balaesang District, Donggala Regency as a form of learning for home-based businesses. The MBKM student activity method used is in the form of education or providing information on brand functions. The use of the mark on shredded fish product packaging to provide a mark on the product, as a means of promotion, shows the quality of the product and the origin of the product. Providing learning about the function of the brand given by the MBKM Faculty of Economics students to the people of Tambu Village as an effort to provide education on the importance of using a brand. In addition, using a brand serves to provide an identity for goods or services and functions to ensure quality and combination for consumers.

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.

Co-Authors A, M. Ikbal 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 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 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 Mohammad Faiz Zacky Mohammad Roziq Fauzan MUFIDAH, Andi Ainil Muhammad Bakri Muhammad Ilham Pakawaru 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 Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Wulandari 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 Totanan, Chalarce Wahyudin Hasyim WULANDARI, Sri Puspita Yuli Asmi Rahman Yusuf, Gracia Carolina Zulhaerini, Adilah

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