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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
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 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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
The Role of Government Internal Supervisory Apparatus (APIP) in Corruption Prevention in Local Governments Districts/Cities Central Sulawesi Province OSTENSIO, Gracelia N.; DIN, Muhammad; MASRUDDIN, Masruddin; TANRA, Andi Ainil Mufidah
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1410

Abstract

This study aims to examine the role of Government Internal Supervisory Apparatus, which consists of three indicators—APIP Capability, SPIP Maturity, and TLRHP in the corruption prevention across 13 districts/cities governments in Central Sulawesi Province. Data analysis was conducted using WarpPLS 7.0 software to assess the effect of each variable on corruption prevention. The results of the study indicate that all three indicators have a significant influence on enhancing corruption prevention efforts. APIP plays a major role and holds significant responsibility in realizing accountable and transparent financial governance in government. In this regard, APIP serves as a bridge between the government and the public to build public trust in government institutions through proactive prevention efforts. The role of APIP is crucial in creating an environment that supports corruption prevention; therefore, commitment and consistency from local governments are required to improve APIP capabilities, SPIP maturity, and follow-up on Audit Board of Indonesia (BPK) recommendations.
The Impact of Audit Findings and Follow-Up on Recommendations on Audit Opinion: A Study of Local Governments in Districts/Cities in Central Sulawesi Province ZULHAERINI, Adilah; DIN, Muhammad; JURANA, Jurana; MUSTAMIN, Mustamin
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1411

Abstract

This study aims to determine the effect of internal control system weaknesses (KSPI), non-compliance with laws and regulations (KPTHN), and follow-up on audit recommendations (TLRHP) on local government audit opinions in Central Sulawesi Province for the 2019-2023 period. This study uses a quantitative approach with secondary data. The research sample consisted of 13 district / city governments in Central Sulawesi Province with a total sample of 65. Data analysis using WarpPLS 7.0 software. The analysis results show that TLRHP has a significant positive impact on audit opinion, while SPI weakness and KPTHN have a significant negative impact. These results indicate that strengthening the internal control system, improving conformity with laws and regulations, and optimizing the implementation of audit recommendations are critical to improving the accountability and quality of local government financial reports
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.
The Effect of Fiscal Decentralization on Accountability with Corruption Prevention as A Moderating Variable: Study on Local Governments in Districts/Cities in Central Sulawesi Balgis, Balgis; Muhammad DIN; Ridwan, Ridwan; Parwati, Ni Made Suwitri
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.918

Abstract

This study aims to analyze the effect of fiscal decentralization on accountability, with a focus on corruption prevention as a moderating variable, in the context of district / city governments in Central Sulawesi Province. Fiscal decentralization gives more authority to local governments in the management of financial resources, which is expected to increase the independence and efficiency of local budget management. However, without effective oversight mechanisms, fiscal decentralization has the potential to exacerbate corrupt practices at the local government level. In this study, accountability is identified as a key factor to ensure transparency in the implementation of fiscal decentralization, thereby reducing opportunities for corruption. The method used in this study is a quantitative approach with regression analysis, which combines financial data and survey outcomes from local officers in Central Sulawesi. It is expected that the results of this study will provide in-depth insight into the role of corruption prevention in moderating the relationship between fiscal decentralization and accountability, as well as generate policy recommendations to strengthen corruption-free and transparent governance in the local government. This research is intended to be a reference for policy makers in an effort to improve the effectiveness of fiscal decentralization in preventing corruption in local governments.
Pengaruh Teknologi Society 5.0 Dan Transparansi Informasi Terhadap Akuntabilitas Pelaporan Keuangan Musdalifa; Masdar, Rahma; Din, Muhammad; Betty; Karim, Fikry
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.933

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh teknologi Society 5.0 dan transparansi informasi terhadap akuntabilitas pelaporan keuangan pada BPJS Kesehatan se-Provinsi Sulawesi Tengah. Pendekatan penelitian yang digunakan adalah kuantitatif asosiatif, dengan responden sebanyak 40 orang yang dipilih melalui teknik purposive sampling. Teknik analisis data menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara simultan, teknologi Society 5.0 dan transparansi informasi berpengaruh signifikan terhadap akuntabilitas pelaporan keuangan. Namun secara parsial, hanya variabel transparansi informasi yang berpengaruh signifikan, sedangkan teknologi Society 5.0 tidak menunjukkan pengaruh signifikan. Koefisien determinasi (Adjusted R²) sebesar 0,513 menunjukkan bahwa kedua variabel independen menjelaskan 51,3% variasi akuntabilitas pelaporan keuangan. Temuan ini menekankan pentingnya penerapan transparansi informasi yang memadai dan keterlibatan teknologi secara optimal dalam mendukung akuntabilitas keuangan di institusi publik.
The Impact Of Follow-Up On Audit Recommendations On The Audit Opinion Of Regional Financial Statements In Central Sulawesi (2019-2023) Lamading, Maharani; Ridwan; Din, Muhammad; Masruddin
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.949

Abstract

This study aims to analyze the influence of the Follow-up of Audit Recommendations (TRLHP) on the Opinion on the Regency/City Regional Government Financial Statements (LKPD) in Central Sulawesi Province. Using a quantitative approach, the secondary data used came from the Central Sulawesi Provincial Representative Financial Audit Agency (BPK) regarding the follow-up of recommendations in the 2019-2023 period. Data analysis was carried out using the PLS SEM method through WarpPLS 8.0. The results of the study showed that the Follow-up of the Audit Recommendations had a positive and significant effect on the opinion of the Regional Government Financial Statements, with a path coefficient of β = 0.65 and a significance of P < 0.01. An R² value of 0.43 indicates that the Follow-up variable of the Audit Results Recommendation explains 43% of the variability of the Opinion. These findings indicate that the follow-up of recommendations has the potential to improve the quality of the opinion of the Financial Statements of Regency/City Regional Governments in Central Sulawesi Province. Although this variable explains 43% of the variation in opinion, there are still other factors that contribute. This study suggests a qualitative approach for further studies to explore the relationship between audit and compliance and the impact of the surveillance system on corruption prevention.
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