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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
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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Determinants of Ethical Behavior of Accounting Students Sampewai, Helmaise; Amir, Andi Mattulada; Jurana, Jurana; Abdullah, Muhammad Ikbal; Din, Muhammad; Ternripada, Ternripada
Terbuka Journal of Economics and Business Vol. 3 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v3i1.4225

Abstract

The research aims to test and analyze the influence of business and professional ethics education, love of money, and religiosity on the ethical behavior of accounting students. The research method used is quantitative research. Respondents in this study were undergraduate students of the Department of Accounting, Faculty of Economics and Business, Tadulako University with a sample of 90 people consisting of the class of 2016, 2017, and 2018. Data collection technique by distributing questionnaires through google form. Data analysis techniques use multiple linear regression analysis with the help of SPSS analysis tool version 22 for windows. The results showed that the educational variables of business ethics and professions had a positive effect on the ethical behavior of accounting students, as well as the variables of love of money and religiosity positively on the ethical behavior of accounting student
Analysis Of Company Performance Through Financial Aspect And Innovation Capacity At Super Afifah Palu Tofu Factory Dinno Wahyudhi Purba; Muhammad Din; Jurana Jurana
Terbuka Journal of Economics and Business Vol. 1 No. 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v1i2.4471

Abstract

This study aims to analyze the performance of the Tofu Super Afifah Palu Company based on the Financial Aspects and Innovation Capability. This study uses primary and secondary data, with data collection techniques through observation, interviews and documentation. The results of this study indicate that the Company's financial liquidity ratio can be ascertained to be very liquid and is included in the very healthy criteria (94.4% in 2018 and 172.22% in 2019 for the current ratio while for the quick ratio it is 66.40% in 2018 and 127.78% in 2019). Furthermore, the results of the solvency ratio analysis also increased from 2018 to 2019. Both in terms of the Debt to Asset Ratio and the Debt Equity Ratio. However, despite experiencing an increase in the Debt Equity Ratio, the company must pay attention and maximize it again so that in the future it can get an assessment or be included in the healthy criteria. Meanwhile, the company's profitability ratios get very healthy criteria, it can be seen from the results of the ratio calculations which show positive performance from year to year. Meanwhile, the results of the analysis of the aspects of the company's innovation capability were carried out quite well, especially the factors of technology use, interaction with outsiders, new product development and production and operation capabilities that impact on company performance. However, the company is expected to maximize the performance of human resources, marketing capabilities, as well as aspects of research and development
The Influence Of Village Funds And Capital Expenditures On Village Development Performance In Morowali District Afrainti, Indah; Din , Muhammad
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.390

Abstract

Village development is seen as an integral part of national development with the principle of regional autonomy as the first step to achieving higher national economic growth, so as to improve the quality of life of people in the regions. Improving the quality of life of village communities is the main focus in village development efforts. This research has two main objectives, namely: 1) Identifying the impact of Village Funds on the level of village development as measured through IDM. 2) Analyze the effect of Capital Expenditures on the level of village development as measured using IDM. This research is quantitative and uses secondary data. This research uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis technique with the help of the WarpPls 7.0 program to collect samples. The sampling technique used the census method to obtain a total sample of 126 villages in Morowali Regency. The research results show that: 1) IDM is positively and significantly influenced by the Village Fund. 2) IDM is positively and significantly influenced by Capital Expenditures. This research hopes that its findings can increase the effectiveness and efficiency of village financial management, especially village funds and capital expenditure to increase village development. Keywords: Village Funds; Capital expenditure; Developing Village Index (IDM)
Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Abstract

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.
Pengaruh Akuntabilitas Keuangan Daerah Dan Sistem Pengendalian Internal Pemerintah Terhadap Tingkat Kemandirian Daerah Di Indonesia Wahyudin Hasyim; Abdul Pattawe; Muhammad Din; Andi Chairil Furqan; Megawati Megawati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10394

Abstract

This research aims.to analyze the influence of regional financial accountability and.the effectiveness of.the Government.Internal Control.System (SPIP) in increasing regional independence. Using 542 regional government data consisting of Provinces/Districts/Cities during 2018-2021 with a sample of 2,168 observations. The results of this research show that regional financial accountability has a positive effect on regional independence, where increasing financial accountability contributes to increasing regional independence. Meanwhile, a strong SPIP also contributes significantly to regional independence, indicating that strengthening internal control can increase the efficiency and effectiveness of regional financial management. This research has implications for the importance of regional governments creating and implementing policies to realize accountability and improve financial zmanagement as a strategy to increase regional independence.
The Influence of TLRHP on the Level of Government Compliance in LKPD Disclosures: a Study in Districts/Cities in Central Sulawesi Province NANDA, Nanda; DIN, Muhammad; JURANA, Jurana; MUFIDAH, Andi Ainil
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i1.1179

Abstract

The research aims to see the effect of follow-up recommendations from audit results on compliance in disclosing local government financial reports. Using a quantitative approach, the secondary data comes from the Ministry of Finance and BPK RI regarding follow-up to audit recommendations in 2018-2022. Data analysis was carried out using the PLS SEM method using WarpPLS 7.0. The research results show that follow-up to audit recommendations has a positive and significant effect on government compliance and strengthens the relationship in the disclosure of regional government financial reports, with path coefficients of 0.27 and 0.26, respectively. The R² value of 0.23 indicates that the two variables explain 23% of the variability in compliance levels. Model fit testing shows valid results, with all model indices meeting the fit criteria. The research results reveal that the Follow-up to Audit Result Recommendations (TLRHP) has a positive and significant influence on the Level of Compliance (TKPTHN) and strengthens the Disclosure of Regional Government Financial Reports (PLKPD). Implementation of audit recommendations and transparency of financial management is critical to increase regional government accountability. Although these variables explain 23% of the variation in compliance, other factors still contribute. This research suggests a qualitative approach for further studies to explore the relationship between audit and compliance and the impact of monitoring systems on corruption prevention.
AKUNTABILITAS DAN TRANPARANSI PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) (Studi pada Puskesmas Bulili di Kota Palu) Din, Muhammad
Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2023): Edisi Juni 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i1.583

Abstract

Novita Pratiwi, C 301 14 194, Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) (Studi pada Puskesmas Bulili di Kota Palu). Dibimbing oleh Muhammad Din, SE., M.Si., Ak selaku pemmbimbing I dan  Rahma Masdar, SE., MSi,. Ak slaku pembinbing II.Penelitian ini bertujuan untuk mengetahui penerapan akuntabilitas dan transparansi dalam peneglolaan dana BOK di Puskesmas Bulili di Kota Palu. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan studi dokumentasi menggunakan teknik purposive sampling.Berdasarkan hasil penelitian ini menunjukkan bahwa pengelolaan dana Bantuan Operasional Kesehatan (BOK) di Puskesmas Bulili telah melaksanakan prinsip-prinsip akuntabilitas dan transparansi pada pengelolaan dana BOK dengan baik. Temuan bentuk akuntabilitas pengelolaan dana BOK terbagi atas dua dimensi, yaitu Akuntabilitas Manfaat dan Akuntabilitas Keuangan. Program  bantuan operasional kesehatan sudah cukup transparan hal ini boleh dari cara pengolahan MINLOK dan POA yang mengaitkn semua staf puskesmas. Secara keseluruhan penerapan akuntabilitas dan transparansi di Puskesmas Bulili di Kota Palu sudah berjalan dengan baik dan dapat dikatakan telah lewat meelalui sukses, maupun sedang ada sbagian keluhan yang tengah mesti diperbaiki tiap tahapnya.
Determinants of Accounting Students' Perceptions of Earnings Management Practices with the Level of Ethical Knowledge Rinaia, Syafia; Jurana, Jurana; Din, Muhammad; Paranoan, Selmita
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.515

Abstract

Phenomena related to earnings management practices raise ethical dilemmas, especially for accounting students. This research aims to analyze the influence of the ethical orientation of idealism and relativism on accounting students' perceptions regarding earnings management practices with the level of ethical knowledge as a moderating variable. The research was conducted on accounting students at Tadulako University from July to September 2023 with a sample size of 267, with PLS analysis. The research results prove that the influence of idealism has no effect on accounting students' perceptions regarding earnings management practices. Relativism has a positive effect on accounting students' perceptions regarding earnings management practices. The level of ethical knowledge strengthens the influence of idealism and relativism on accounting students' perceptions regarding earnings management practices. Idealism and relativism have a positive simultaneous effect on students' perceptions regarding earnings management practices. Therefore, the results of this research can be used as a reference for academics so that in the learning process they can incorporate ethical values into each lesson and conduct case study discussions regarding accounting scandals that occurred.
The Influence of Accounting Systems and Information Systems on the Village Development Index : (a Study in Villages in Central Sulawesi Province) Abdilah Rifa'i Latif; Andi Chairil Furqan; Femilia Zahra; Muhammad Din; Rasyid Muhammad Hartoyo; Stevin David
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.407

Abstract

By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.  
THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22016

Abstract

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties  improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.
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