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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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The Effect of Maturity of Government Internal Control System and Capabilities of Government Internal Supervisory Apparatus on the Government Performance Accountability System WULANDARI, Sri Puspita; DIN, Muhammad; MASRUDDIN, Masruddin; MASDAR, Rahma
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.v3i2.1243

This study aims to analyze the effect of the maturity of the Government Internal Control System (SPIP) and the capabilities of the Government Internal Supervisory Apparatus (APIP) on the effectiveness of the Government Performance Accountability System (SAKIP). SPIP, as an internal control framework, functions to ensure that the management of state resources is carried out efficiently, effectively, and in accordance with applicable regulations. On the other hand, APIP, as a supervisory apparatus, plays an important role in ensuring that the implementation of government policies and programs runs in accordance with the objectives that have been set, as well as detecting and preventing deviations. This research uses secondary data from Regional Governments in Indonesia from 2018-2023, with a final sample size of 2,046 observations. The results show that the maturity of the government internal control system (SPIP) and the capability of the government internal supervisory apparatus (APIP) have a positive and significant impact on the government performance accountability system. This study suggests the need to strengthen SPIP and improve the capabilities of APIP to ensure better accountability in the government system, which will ultimately contribute to the improvement of public service quality.

Mengaktifkan Kegiatan Inbound Logistik Dan Conversion Operation Pada Pengolahan Minyak Kelapa Kampung Desa Tambu Sapnatiar Febriani; Muhammad Din; Faruq Lamusa
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 2 (2023): April : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Komoditas unggulan pada sektor perkebunan di Desa Tambu adalah kelapa. Produksi minyak kelapa sudah lama terhenti karena rantai produksi yang sangat panjang. Melihat potensi dan permasalahan tersebut, Kegiatan ini bertujuan untuk dapat mengaktifkan kembali kegiatan inbound logistics dan operasi konversi pembuatan minyak kelapa di Desa Tambu serta membangun semangat masyarakat setempat untuk memanfaatkan potensi produk desa yang dapat meningkatkan taraf ekonomi masyarakat. Metode yang diterapkan adalah memberikan pendampingan langsung berupa praktek pengolahan kelapa menjadi minyak kelapa melalui tahapan yang sistematis sehingga masyarakat dapat meningkatkan pengetahuan dan keterampilannya dalam pengolahan minyak kelapa yang terstandar. Dengan adanya kegiatan tersebut masyarakat mulai memproduksi kembali produk unggulan Desa Tambu yaitu minyak kelapa desa. Akhirnya mereka mengetahui bahwa rantai produksi yang panjang juga akan menghasilkan produk yang berkualitas dan dapat meningkatkan perekonomian masyarakat.

Strategi Pemasaran Menggunakan Sistem Konsinyasi Terhadap Produk Stik Kelor Desa Tambu Ikbal Pratama M. Supu; Muhammad Din; Maskuri Sutomo
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1059

Business actors have various ways to market their products so that these products can be found by consumers. With various theories about marketing strategy carried out by business actors, and demanded to balance their business with current progress, especially in terms of sales. One of the policies regarding the strategy in selling products is that it can be done by selling (consignation). Consignation or commonly used to be used by selling is a sale by the way the owner entrusts the goods to other parties to be sold at the price and conditions that have been set in the agreement. In this case we use a consignation sales system in marketing moringa stick products in tambu village. By using the FGD method, observation and interviews in determining the place of marketing carried out. Hopefully in this way the tambu village business group can be helped in marketing the products.

The Effect of Accrual-Based Accounting Training and Assistance on the Knowledge Improvement of Financial Report Management at Local Government Units Din, Muhammad; Paranoan, Selmita; Azdar, Faisal; Ralis, Galing
Economic and Business Horizon Vol. 1 No. 2 (2022): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.2.2022.68

This study aims to analyze the role of assistance in preparing the financial report to improve local government financial management by referring to Government Accounting Standards. This study was conducted at a regional apparatus organization (OPD/Organisasi Perangkat Daerah) in the Tojo Una Una’s Financial Management Agency (BPKAD/Badan Pengelolaan Keuangan dan Aset Daerah). The research was conducted with field activities through training to participants. The study evaluated the activity by comparing the results of the pre and post-test participants to assess the benefit. The tests were examined using the Compare Means Paired-Sample T-Test analysis with the Statistical Package for the Social Sciences (SPSS) statistical analysis tool. The results showed the difference between pre-test and post-test scores. These results show that before the administration material’s start, the expenditure’s treasurer received a lower pre-test score than the average post-test score after the material. It indicates that the material was delivered well, and there was the absorption of the material obtained by the community service participants. With the Government Accounting Standards, the financial reports of the central or local government will be of higher quality with the characteristics of understandable, relevant, reliable, and comparable. The findings encourage the reliable government’s financial statements to serve as both a tool of accountability and a basis for decision-making in the local government context.

Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.

The Intrinsic Value of Family Temple Construction in Kasimbar Sub-District Angriana T Winter; Chalarce Totanan; Rahma Masdar; Muhammad Din; Ni Made Suwitri Parwati; Betty
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/e0dezj48

This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.

The Influence of Tax Relaxation, Tax Sanctions, and Income Levels on Compliance With the Rural and Urban Land and Building Tax in Palu City SALSABILA, Meita Gania; DIN, Muhammad; JURANA, Jurana; TANRA, Andi Ainil Mufidah
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.v3i2.1391

This study aims to evaluate the extent to which tax relaxation, the imposition of sanctions, and income levels influence taxpayer compliance in fulfilling their obligation to pay the Rural and Urban Land and Building Tax in Palu City. A quantitative approach with a survey method was employed, using primary data collected through questionnaires distributed to registered taxpayers. Multiple linear regression analysis was used to examine the relationships between the studied variables. The findings indicate that all three independent variables positively influence taxpayer compliance, with income level being the most dominant factor, followed by tax sanctions and tax relaxation. These results highlight that individuals’ economic capacity plays a key role in determining compliance, while sanctions and relaxation function as supporting tools to encourage tax-abiding behavior. Based on these results, it is recommended that local governments strengthen tax collection strategies based on taxpayers' financial capacity, while maintaining firm and fair sanction enforcement policies. Tax relaxation should be applied selectively to ensure it provides benefits without diminishing public tax awareness.

CORRUPTION PREVENTION STRATEGIES THROUGH IMPROVING THE QUALITY OF FINANCIAL REPORTS AND STRENGTHENING HUMAN RESOURCES IN LOCAL GOVERNMENTS IN INDONESIA Yusuf, Gracia Carolina; Din, Muhammad; Jurana; Furqan, Andi Chairil
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1378

This study aims to analyze the effect of the quality of financial reports and strengthening human resources on corruption prevention strategies in local governments in Indonesia. The approach used is quantitative with secondary data obtained from the Overview of Audit Results of the Supreme Audit Agency, the Central Bureau of Statistics, and the Performance Report of the Financial and Development Supervisory Agency. The data covers the period 2021-2023, with a total of 1,590 observations from 542 local government entities. Data analysis was carried out using the SEM PLS method using WarpPLS 8.0. The results of this study indicate that both variables, the quality of financial reports and strengthening human resources, have a significant positive relationship with the effectiveness of corruption prevention strategies. Transparently prepared financial reports not only strengthen public trust, but also become an instrument of supervision in detecting and preventing potential irregularities. On the other hand, superior human resources in terms of education, ethics, and understanding of the internal control system also strengthen the implementation of anti-corruption policies in the field.

NILAI EKONOMI IKAN TERI HASIL TANGKAPAN NELAYAN SEBAGAI DAMPAK PENGGUNAAN SOLAR DOME DRYER PADA USAHA PERIKANAN DESA AMBESIA SELATAN KECAMATAN TOMINI KABUPATEN PARIGI MOUTONG SULAWESI TENGAH Rahman, Yuli Asmi; Anwar, Khairil; Din, Muhammad; Mardjudo, Ahsan
Jurnal Abditani Vol. 8 No. 1 (2025): April
Publisher : FAKULTAS PERTANIAN UNIVERSITAS ALKHAIRAAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/abditani.v8i1.411

Desa Ambesia Selatan Kecamatan Tomini Kabupaten Parigi Moutong Sulawesi Tengah memiliki sektor perikanan yang bergantung kepada hasil tangkapan nelayan khusus hasil tangkapan ikan teri dengan alat tangkap bagan. Ikan teri merupakan hasil tangkapan yang dapat dimanfaatkan oleh masyarakat nelayan, baik dalam bentuk basah maupun dikeringkan. Pengeringan ikan teri secara konvensional sering terkendala oleh cuaca yang tidak menentu yang berdampak pada kualitas dan harga jual. Penerapan teknologi Solar Dryer Dome (SDD) diharapkan dapat meningkatkan nilai ekonomi atau nilai tambah hasil tangkapan nelayan di daerah tersebut. Metode pelaksanaan pengeringan ikan teri menggunakan Solar Dryer Dome (SDD) yaitu ikan teri basah 150 kg lalu dimasukan untuk dikeringkan dalam ruang SDD dengan waktu proses pengeringan kurang lebih 6-7 jam, dan menghasilkan ikan teri kering 45 kg dengan penyusutan sekitar 70%. Hasil proses pengeringan ikan teri 45 kg menggunakan Solar Dryer Dome (SDD) dapat menghasilkan nilai tambah Rp. 15.500/kg. Rasio nilai tambah diperoleh dengan output sebesar 64,58%, hal ini menunjukkan bahwa setiap Rp.100 diperoleh nilai tambah ikan teri kering sebesar 64,58. Usaha pengolahan ikan teri kering menjadi salah satu bentuk usaha yang tekuni masyarakat Desa Ambesia Selatan Kabupaten Parigi Moutong Sulawesi Tengah karena dapat memberikan sumber pendapatan yang menjanjikan

Strategi Peningkatan Kualitas Pelaporan Keuangan dan Akuntabilitas Kinerja Instansi Pemerintah Daerah: Studi Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Palu Alannuwari, Alannuwari; Masdar, Rahma; Din, Muhammad; Betty, Betty
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26269

Latar belakang penelitian ini mencerminkan peran krusial Badan Pengelolaan Keuangan dan Aset Daerah Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) dalam mengelola keuangan daerah, menekankan perlunya meningkatkan kualitas pelaporan keuangan dan akuntabilitas kinerja. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan fokus pada implementasi Standar Akuntansi Pemerintahan (SAP) dan pelatihan Sumber Daya Manusia (SDM) di BPKAD Kota Palu. Subjek penelitian melibatkan pejabat dan staf bidang akuntansi di BPKAD, dengan objek penelitian mencakup proses pelaporan keuangan, penerapan SAP, dan pelatihan SDM. Hasil penelitian menunjukkan bahwa penerapan SAP telah membawa dampak positif pada transparansi, keakuratan, dan ketepatan waktu pelaporan keuangan di BPKAD Kota Palu. Pelatihan SDM juga memainkan peran penting dalam meningkatkan pengetahuan dan keterampilan staf di bidang akuntansi dan keuangan. Sinergi antara SAP dan pelatihan SDM menciptakan lingkungan yang mendukung peningkatan kualitas pelaporan keuangan dan akuntabilitas kinerja. Opini "Wajar Tanpa Pengecualian" (WTP) dari Badan Pemeriksa Keuangan (BPK) menjadi indikator keberhasilan, namun tantangan SDM, terutama perubahan bendahara, masih menjadi fokus utama untuk diperbaiki. Kesimpulan studi ini menggarisbawahi bahwa integrasi strategi SAP dan pelatihan SDM efektif dalam meningkatkan kualitas pelaporan keuangan dan akuntabilitas kinerja di BPKAD Kota Palu. Sementara pencapaian positif telah terlihat, tantangan SDM tetap menjadi area perbaikan yang perlu perhatian lebih lanjut untuk mencapai kesinambungan dan peningkatan berkelanjutan di masa mendatang.

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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