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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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Analisis Kelayakan Invetasi Pada Usaha Dimsumku.Plw Alwi, Moh.; Arwin, Iksan; Din, Muhammad; Munawarah
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Based on the investment feasibility analysis of the Dimsumku.PLW business, which combines qualitative and quantitative approaches using primary data from observation, interviews, and documentation, positive financial results were obtained. The calculation of the Payback Period (PP) shows a figure of 2.2 years, Net Present Value (NPV) of IDR 7,477,959, and Internal Rate of Return (IRR) of 45.52%. These findings confirm that the investment can be recovered within 2 years and 2 months, indicating that the business is financially viable and has potential for development in Palu City, Central Sulawesi.
Analisis Kelayakan Usaha Jajanan Brownies Kukus Cilla di Tondo djono, bella; Panape, Fitriyani aziz; Din, Muhammad; Munawarah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan usaha brownies kukus “Browncill” di Kelurahan Tondo, Kota Palu, dengan menggunakan pendekatan kualitatif dan kuantitatif. Analisis dilakukan melalui aspek keuangan dengan menggunakan metode Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), Internal Rate of Return (IRR), serta Average Rate of Return (ARR). Hasil penelitian menunjukkan bahwa nilai NPV positif, PI sebesar 1,20 (>1), PP selama 1 tahun 1 bulan 6 hari, IRR sebesar 31,85% yang lebih tinggi dibandingkan tingkat diskonto 10%, serta ARR sebesar 90,50%. Indikator-indikator tersebut menegaskan bahwa usaha Browncill layak dijalankan dan memiliki prospek pengembangan yang baik. Temuan ini memperkuat pentingnya penerapan studi kelayakan bisnis sebagai dasar pengambilan keputusan dalam pengembangan UMKM kuliner lokal.
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.
Business Feasibility Analysis of Kanjeng Mas Barbershop in Palu City Rio Bagas Maulana; Mohammad Roziq Fauzan; Munawarah M. Nasir Yakub; Muhammad Din
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8890

Abstract

This study aims to analyze the business feasibility of Kanjeng Mas Barbershop in Palu City from a financial perspective. The research employs a qualitative method with a case study approach, where data were collected through interviews, documentation, and relevant literature. Financial analysis was conducted using five key indicators: Present Value (PV), Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), and Internal Rate of Return (IRR). The results indicate a positive NPV of IDR 153,911,918, a PI greater than one, a Payback Period of 1 year and 9.6 months, and an IRR of 45.44%, exceeding the discount rate. These findings confirm that Kanjeng Mas Barbershop is feasible and profitable to operate and has good prospects for future development. This study is expected to serve as a reference for MSME actors in making investment decisions and to enrich the literature on business feasibility studies in the barbershop service sector.
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.
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