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All Journal Jurnal Manajemen Terapan dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL PENDIDIKAN TAMBUSAI Abditani : Jurnal Pengabdian Masyarakat Jambura Equilibrium Journal Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Abdimas Universal International Journal of Religious and Cultural Studies Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Manajemen Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Equity: Jurnal Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Tourism Economics and Policy 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) 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 Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi 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 Jurnal Nusa Manajemen Sriwijaya Accounting Community Services Economic and Business Horizon Jurnal Ekonomi, Manajemen, Akuntansi Arthatama: Journal of Business Management and Accounting Indonesian Journal of Taxation and Accounting IJEMA
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 Public Health Social Sciences Other

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The Impact of Audit Findings on Regional Losses in Local Governments of Regencies/Cities in Central Sulawesi Province DIVYA, Sinta; DIN, Muhammad; JURANA, Jurana; MASDAR, Rahma
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1420

Abstract

This study aims to analyze the impact of audit findings on regional losses in the local governments of regencies/cities in Central Sulawesi Province. Employing a quantitative approach, the study utilizes secondary data from the Audit Results and Audit Results Summary provided by the Supreme Audit Board of the Republic of Indonesia. The research covers 13 regencies/cities in Central Sulawesi Province over the period from 2021 to 2023. To test hypotheses and evaluate the strength of relationships between variables, the study uses Partial Least Squares Structural Equation Modeling (SEM-PLS) analysis with WarpPLS 7.0 software. The findings reveal a positive and significant relationship between audit findings and regional losses, with a substantial coefficient value. These results suggest that an increase in audit findings correlates with higher regional losses. Therefore, local governments in Central Sulawesi Province should prioritize policies that promote legal compliance and strengthen internal control systems to minimize the risk of regional financial losses.
Business Feasibility Analysis for MSMEs (Case Study of Arfer Outlet in Palu City) DEWI, Ayu Kumala; INDRI, Maulana; DIN, Muhammad; MUNAWARAH, Munawarah
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i2.356

Abstract

Purpose:Micro, Small, and Medium Enterprises (MSMEs) are a crucial component of the Indonesian economy. Their role is crucial, not only as job creators but also as key drivers of the local economy. This study aims to analyze the feasibility of the Arfer Outlet in Palu City as an MSME in the beverage sector.Methodology:The research method uses a qualitative descriptive approach combined with quantitative analysis, focusing on two main aspects: non-financial and financial. The financial aspect is analyzed using five indicators: Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), Internal Rate of Return (IRR), and Average Rate of Return (ARR).Findings:The results of the study indicate that the Arfer Outlet is financially feasible. It is indicated by an NPV value of Rp3,602,691 (positive), a PI of 1.35, an IRR of 48.93%, and an ARR of 85.96%. Although the PP value of 1.16 years slightly exceeds the economic life of the asset, the difference is still within reasonable limits, so the business is still considered feasible.Implication:These findings confirm that financial indicators can provide an objective picture of a business's sustainability prospects. Therefore, this study not only contributes to the literature on business feasibility studies for MSMEs in the beverage sector but also provides practical recommendations for micro-enterprise development in Indonesia.
Measuring Compliance Level in Village Fund Management: An Evaluation Based on the Minister of Home Affairs Regulation No. 20/2018 Safira, Wiqra; Din, Muhammad; Masdar, Rahma; Masruddin
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4157

Abstract

The purpose of the study was to analyze the level of compliance in the management of the Village Fund based on the regulation of the minister of home affairs no 20 of 2018. The method used in this research is This research uses an evaluative research method with a quantitative approach. data collection techniques in the form of interviews and documentation obtained directly from sources. The results found are that the management of the Village Fund in Palasa Village as a whole is in accordance with the regulations of the Minister of Home Affairs No. 20 of 2018, but there is a stage, namely the implementation stage, which still does not use Reserve funds that can be used when facing unexpected needs or emergencies. This is because the available funds are still insufficient to be budgeted as reserve funds. In addition, the stages and processes of planning, implementation, administration, reporting and accountability are in accordance with the regulation of the minister of home affairs no 20 of 2018.
The Effect of Implementing Local Government Information System on the Quality of Local Government Financial Reports Moderated by Human Resource Competence Naida, Nasrun; Amir , Andi Mattulada; Din, Muhammad; A, M. Ikbal; Karim, Fikry
Journal of World Science Vol. 2 No. 8 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i8.390

Abstract

This study aims to measure the effect of implementing local government information systems on the quality of government financial reports with human resource competence as a moderating variable. The research was conducted using quantitative methods, and data collection was carried out using questionnaires and PLS with the help of WarpPLS software. The results of this research analysis show empirical evidence that the implementation of local government information systems on the quality of local government financial reports can have a positive effect; on the other hand, human resource competence can moderate the relationship between the application of local government information systems to the quality of local government financial reports. Studies This gets empirical proof about many matters related to quality report finance government area. System information government area own influence positive to quality report finances. Competence source Power man can strengthen influence connection between information systems government area to quality report finance government area.
Pengaruh Akuntabilitas Keuangan Daerah Dan Sistem Pengendalian Internal Pemerintah Terhadap Tingkat Kemandirian Daerah Di Indonesia Hasyim, Wahyudin; Pattawe, Abdul; Din, Muhammad; Furqan, Andi Chairil; 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.
Analysis of the Compliance Level of Campaign Fund Reporting of the National Mandate Party in Central Sulawesi in 2024 Amalyah, Ilfat Afia; Din, Muhammad; Jurana, Jurana; Masruddin, Masruddin
Jambura Equilibrium Journal Vol 7, No 1 (2025): Vol 7. No 1. January 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jej.v7i1.27724

Abstract

This study aims to analyze the compliance level of the campaign fund reporting of Partai Amanat Nasional (PAN) of Central Sulawesi in 2024 based on the audit results. Using a quantitative descriptive approach, this study provides a comprehensive overview of the level of compliance and the factors that influence it. The study focuses on timeliness, completeness of documentation, and consistency of reported data with regulations set by the General Election Commission (KPU). Data was sourced from official audit reports and interviews with relevant stakeholders. The results show that the compliance rate of PAN in Central Sulawesi reached 98.3%, although there were certain constraints, especially related to the completeness of documents in certain districts. This study provides recommendations to improve the transparency and accuracy of campaign finance reporting in the future.
The Effect of Taxpayer Perceptions of the Effectiveness of the Implementation of Government Regulation of the Republic of Indonesia Number 58 of 2023 on Individual Taxpayer Compliance in Reporting Tax Return with Understanding of Taxation as a Moderating Wulandari, Novita; Din, Muhammad; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1269

Abstract

This research endeavors to evaluate the impact of taxpayer perceptions on the efficacy of the implementation of Government Regulation of the Republic of Indonesia Number of 2023 in enhancing the compliance of individual taxpayers in filing annual tax returns, with tax comprehension serving as a moderating variable. The study included 169,672 individual taxpayers who were registered at KPP Pratama Palu. The research sample was randomly selected using a random sampling approach, and the total number of samples used was 399 respondents, as determined by the Slovin formula. This study employs a quantitative methodology, utilizing questionnaires distributed directly and online. The WarpPLS 7.0 software used the Partial Least Squares (PLS) method to analyze the data. The findings indicated that taxpayers' assessments of the efficacy of Government Regulation of the Republic of Indonesia Number of 2023 substantially impacted their compliance with tax return reporting, as evidenced by a path coefficient value of 0.516 and a p-value of less than 0.001. Furthermore, the relationship between perception and compliance is fortified by tax understanding as a moderating variable, as evidenced by a path coefficient value of 0.097 and a p-value of 0.026.
The Influence of Tax Understanding and Income Tax Incentives on MSME Tax Compliance, Moderated by Tax Digitalization Putri, Helmalia; Din, Muhammad; Furqan, Andi Chairil; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1271

Abstract

This study investigates how tax knowledge and income tax incentives affect tax compliance among MSMEs, with tax digitalization functioning as a moderating variable. MSMEs are vital to Indonesia's economy, yet achieving tax compliance in this sector poses significant challenges, especially in Palu, which has been heavily impacted by the 2018 natural disaster and the COVID-19 pandemic. In response to these difficulties, the government launched several measures, including Regulation No. 44 of 2020, which offers tax incentives for businesses affected by the pandemic. However, as of May 2020, the adoption of these incentives among MSME operators was notably low (D. Setiawan, 2018). This situation led researchers to explore whether MSMEs in Palu have effectively taken advantage of these income tax incentives. The research utilized a quantitative methodology, employing a Likert scale to measure the impact of the independent variables on the dependent variable. The population for the study comprised MSMEs registered with the Department of Cooperatives, MSMEs, and Labor in Palu, with purposive sampling used to select respondents based on specific criteria. Data collection was conducted manually using questionnaires, and the analysis was performed using WarpPLS 7.0. The findings indicated that tax knowledge significantly and positively influences MSME tax compliance, and income tax incentives also demonstrate a substantial positive effect. Although tax digitalization does not significantly moderate the relationship between tax knowledge and compliance, it does play a moderating role in the effect of income tax incentives on compliance.
ANALISIS KELAYAKAN FINANSIAL USAHA REMPEYEK DAN KRIPIK PISANG AISYAH Andi Nur Ram Shafiira; Deswita Martinez; Muhammad Din; Munawarah
Jurnal Media Akademik (JMA) Vol. 3 No. 8 (2025): JURNAL MEDIA AKADEMIK Edisi Agustus
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/fen12x47

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan finansial usaha Rempeyek dan Keripik Pisang Aisyah di Kota Palu, Sulawesi Tengah. Usaha ini bergerak pada produksi camilan tradisional khas daerah yang berpotensi sebagai oleh-oleh sekaligus peluang pengembangan UMKM lokal. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pengumpulan data melalui observasi langsung, wawancara, serta pencatatan biaya produksi. Analisis kelayakan dilakukan menggunakan empat indikator, yaitu Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), dan Payback Period (PP). Hasil perhitungan menunjukkan nilai NPV sebesar Rp2.704.994 yang bernilai positif, IRR sebesar 21,33% yang lebih tinggi dari tingkat suku bunga acuan 5,25%, PI lebih dari 1, serta PP sebesar 3,4 tahun yang lebih cepat dari batas waktu kelayakan lima tahun. Berdasarkan indikator tersebut, dapat disimpulkan bahwa usaha Rempeyek dan Keripik Pisang Aisyah layak dijalankan serta memiliki prospek pengembangan yang baik. Penelitian ini diharapkan dapat menjadi acuan bagi pelaku UMKM lain dalam melakukan studi kelayakan usaha sebelum melakukan investasi.
PRAKTIK AKUNTANSI SISTEM KOIN PADA BONANZA LAUNDRY Madao, Tri Utari; N.S, Jurana; Masruddin, Masruddin; Indriasari, Rahayu; Din, Muhammad
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2024): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i2.2052

Abstract

ABSTRAKAktivitas jasa yang dihasilkan oleh Bonanza Laundry sangat membantu masyarakat di Kota Palu, terutama karena kesibukan masyarakat yang kadang-kadang membuat mereka tidak memiliki waktu untuk mencuci dan menyetrika pakaian mereka. Penelitian ini bertujuan untuk mengetahui dan memahami praktik akuntansi sistem koin pada Bonanza Laundry. Penelitian ini menggunakan pendekatan etnometodologi. Teknik pengumpulan data dengan observasi, wawancara dan dokumentasi. Jumlah informan dalam penelitian ini sebanyak empat orang. Praktik akuntansi memiliki keunikan pada masing-masing usaha tergantung kebutuhan informasi yang dibutuhkan usaha tersebut. Hal ini juga dilakukan oleh Bonanza Laundry yang membedakannya dengan dengan praktik usaha sejenis. Berdasarkan hasil penelitian peneliti menemukan lima bentuk praktik akuntansi pada Bonanza Laundry yaitu: kasir smartlink menghasilkan rekapitulasi pendapatan, smart owner menghasilkan informasi grafik pendapatan, Bonanza Laundry tanpa laporan keuangan, tidak ada pemisahan antara ekuitas pribadi dan usaha dan praktik penentuan laba dan beban sebesar 60% dan 40% sebagai penentuan laba di depan.Kata Kunci: Penerapan akuntansi, aplikasi kasir smartlink, aplikasi smart owner.ABSTRACTThe service activities produced by Bonanza Laundry are very helpful for the people in Palu City, especially because people's busy schedules sometimes prevent them from having time to wash and iron their clothes. The study aims to know and understand the practice of coin system accounting at Bonanza Laundry. This research uses an atnomethodology approach. Data collection techniques with observation, interviews and documentation. The number of informants in this study were four people. Accounting pratices are uniq to each business depending on the business. This is also done by Bonanza Laundry which distinguishes it from similar business practices. Besed on the result of the research, the researcher found five forms of accounting practices at Bonanza Laundry, namely: smartlink cashier produces revenue recapitulation, smart owner produces revenue graph information, Bonanza Laundry without financial statements, no separation between personal and business equity and the practice of determining profits and expenses by 60% and 40% as a determination of profit in advance. Keywords: Accounting application, smartlink cashier application, smart owner application.
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 Alannuwari, Alannuwari Alfiandi Patabang Amalyah, Ilfat Afia Amir , Andi Mattulada Amir, Andi Mattulada Andi Ainil Mufidah Tanra 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 Apolonia Emrianti Meo Asti Irawati Az -Zahrah Diva Celia Azdar, Faisal bella djono Betty Betty Betty Betty betty betty Cut Syaila Chaerani 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 Ernawaty Usman Erwinsyah Fadhilah Fahmi Faizal Azdar Fajriyatul Putri Faruq Lamusa Faruq Lamusa Femilia Zahra Femilia Zahra Fikry Karim Fitriyani aziz Panape Furqan, Andi Chairil Halwi, Muhammad Darma Hasmita Sari Hasyim, Wahyudin Helmaise Sampewai I Putu Edi Darmawan Ikbal Pratama M. Supu Iksan Arwin INDRI, Maulana Ira Geraldina Jamaluddin Jurana Khairil Anwar Khairil Anwar Lanonci, Nurwasilah Latifah Sukmawati Yuniar Lely Kurnia Lestari, Ni Komang Sindy Lilis R. Dihuma Lucyani Meldawati M Ikbal A M. Ikbal A Madao, Tri Utari MARCELLINA, Nelly Mardjudo, Ahsan Marlon, Marlon Maskuri Sutomo Masruddin Masruddin Masruddin Megawati - Megawati Megawati Megawati, Nani Mehdi Mohammad Fahrullah Al-hasni Meldawati, Lucyani Moh. Alwi Mohamad Raffi Cendika Putra MUFIDAH, Andi Ainil Muhammad Ansar Muhammad Baihaqy Syam Muhammad Bakri Muhammad Ilham Pakawaru Muhammad Widyatama Mukhtar, Abdul Hakim Muliati Muliati Muliati Muliati, Muliati Mulyana Mulyana Munawarah Munawarah Munawarah Munawarah, Munawarah Mustamin Mustamin Mustamin Mustamin N.S, Jurana Nanda Nanda Nasrun Naida Nawas Syarif Hidayatullah Ni Made Sparwati Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Wulandari Nur Athifa Nur Maemuna Latahia Nurainun HABIBA Nurani, Zahra Nurdin, Jurana Nurhidayah Nurhidayah Nurlaela Mapparessa OSTENSIO, Gracelia N. Parwati, Ni Made Suwitri Petrince Julianingsih Phatra Anggana Djuri Putri Putri Indi Odivia Putri Zalzabila Putri, Helmalia Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ralis, Galing Rapsanjani, Hilal Rasyid Muhammad Hartoyo Revina Aulia Rinaia, Syafia Rudy Usman Safira, Wiqra SALSABILA, Meita Gania Sampewai, Helmaise Santi Rahmawaty Sapnatiar Febriani Selmita Paranoan Setiawan, Moh. Hedar Shidq Dhiyaurrahman Ahmad Sri Wahyuni Stevin David Suaib Suaib Suaib, Suaib Sucakni, Rahmadani Inem Sugianto Sugianto Suryadi Hadi Tampang, Tampang Tanra, Andi Ainil Mufidah Ternripada Ternripada Ternripada, Ternripada Tina Sintiani Totanan, Chalarce Wahyudin Hasyim WULANDARI, Sri Puspita Yuli Asmi Rahman Zulhaerini, Adilah