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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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Peningkatan Pemberdayaan Masyarakat Melalui Usaha Rumahan Abon Ikan di Desa Tambu Dinnita Azhar Lembah; Muhammad Din; Faruq Lamusa
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i2.102

Abstract

The economic conditions in Tambu village cannot be separated from the potential for natural resources that can support the process of improving people's welfare, this can be seen from the area of sea waters in Tambu village. This is what supports the people of Tambu village to make a living as fishermen. The abundant potential is in the form of marine products, namely Katombo fish, the people of Tambu village generally work as fishermen, they get their catch and then sell it directly to the community or to the market without processing the catch they get, lack of public knowledge in innovating the catch they get . Therefore, it is important to increase empowerment to increase the potential and abilities possessed by individuals or communities by producing home-based business products from existing potential, namely processing shredded katombo fish as an effort to utilize fish catches into products that have economic value. So that Tambu Village is an example for other villages in Central Sulawesi, especially Donggala Regency.
Fungsi Penggunaan Merek Untuk Produk Usaha Rumahan (Abon Ikan) Bagi Desa Tambu Mehdi Mohammad Fahrullah Al-hasni; Muhammad Din; Maskuri Sutomo
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i2.103

Abstract

The purpose of this community service activity is to provide information and knowledge related to the importance of brands to the community in Tambu Village, Balaesang District, Donggala Regency as a form of learning for home-based businesses. The MBKM student activity method used is in the form of education or providing information on brand functions. The use of the mark on shredded fish product packaging to provide a mark on the product, as a means of promotion, shows the quality of the product and the origin of the product. Providing learning about the function of the brand given by the MBKM Faculty of Economics students to the people of Tambu Village as an effort to provide education on the importance of using a brand. In addition, using a brand serves to provide an identity for goods or services and functions to ensure quality and combination for consumers.
THE EFFECT OF APPARATUS COMPETENCE IN VILLAGE FUND MANAGEMENT AND THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT (A SURVEY AT VILLAGE OFFICES THROUGHOUT MASAMA DISTRICT): Lestari, Ni Komang Sindy; Masdar, Rahma; Din, Muhammad; Meldawati, Lucyani; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53365

Abstract

Abstract This study aimed to analyze the effect of village fund management officials’ competence and the implementation of the Village Financial System on the accountability of village fund management. The research problem focused on weaknesses in village fund accountability at the village government level. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 70 village officials involved in village fund management. Multiple linear regression analysis was applied to analyze the data. The results show that the competence of village fund management officials has a positive and significant effect on village fund management accountability. In addition, the implementation of the Village Financial System has a positive and significant effect on accountability. Simultaneously, both variables significantly influence village fund management accountability. This study concludes that improving officials’ competence and optimizing the village financial system play an important role in enhancing accountability in village fund management.  Keywords: officials’ competence, village financial system, accountability, village funds
Local Government Own-source Revenue and General Allocation Funds on Capital Expenditure: Economic Growth as Moderating Variable Mulyana Mulyana; Muhammad Din; Mustamin Mustamin; Andi Mattulada Amir; Fikry Karim; Betty Betty
Arthatama: Journal of Business Management and Accounting Vol. 6 No. 1 (2022)
Publisher : LifeSciFi

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Abstract

This article aims to analyze the influence of locally-generated revenue in local government in Indonesia and general allocation funds on capital expenditure with economic growth as moderating variable. This examination involves auxiliary information such as the 2015-2019 local budget report. The number of tests in this review was 29 areas from 34 territories in Indonesia. This review utilizes the Partial Least Square (PLS) examination with the assistance of WarPLS 7.0 programming. The results showed that neighborhood income positively affects capital use. General allocation funds positively affect capital expenditure. Moreover, financial development directs or strengthen local government own-source income through capital expenditure.
The Role of the "Taro Ada Taro Gau" Philosophy for Bugis Accountants Abdul PATTAWE; Muhammad DIN; Jurana JURANA; Nurainun HABIBA
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1660

Abstract

The philosophy of "taro ada taro gau" (determine words, determine actions) is part of Bugis culture. This philosophy is widely held by Bugis people in various professions. This also applies to Bugis accountants. This study aims to deeply understand and interpret the meaning of the "taro ada taro gau" philosophy for Bugis accountants in carrying out their profession. This study uses an interpretive paradigm with a transcendental phenomenological approach. Data collection was conducted through interviews, observation, and documentation to achieve the research objectives. The results of this study identified three research findings: 1) taro ada taro gau represents a consistent identity in interactions; 2) taro ada taro gau as self-reputation; 3) taro ada taro gau as a moral foundation.
DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEMS: THE ROLE OF HUMAN RESOURCE COMPETENCY, GOVERNANCE, ORGANIZATIONAL INERTIA AS MODERATING VARIABLES Nurhidayah, Nurhidayah; Masdar, Rahma; Usman, Rudy; Masruddin, Masruddin; Din, Muhammad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.825

Abstract

In addition to analyzing the impact of governance and human resource competencies on the effective deployment of information technologies for local government, this study also looks at organizational Inertia as a moderating factor that may amplify or diminish these effects. This study offers novelty by positioning Organizational Inertia as a moderating variable, a factor that has received limited attention in prior SIPD implementation studies. Saturated sampling techniques were employed to collect primary data from 76 employees of the Central Sulawesi Provincial Financial and Asset Management Agency involved in the implementation of the Local Government Information System. The study took a quantitative approach. WarpPLS 8.0 was used to analyze the data using Structural Equation Modeling–Partial Least Square (SEM-PLS). The findings demonstrated that there was no discernible impact of human resource competency. On the contrary, the success of system adoption is significantly impacted by Governance. Organizational Inertia, a moderating variable, strengthened the influence between independent and dependent variables. These results demonstrate that improving Governance is essential to the effective deployment of information technologies.
Determinants of Government Apparatus Performance: The Perspective of Budget Participation, Public Accountability, and Supervision Rapsanjani, Hilal; Paranoan, Selmita; Din, Muhammad; Yamin, Nina Yusnita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9730

Abstract

This study aims to explain how budget participation, public accountability, and supervision together contribute to improving the apparatus performance, as well as expanding the object of study to Regional Apparatus Organizations (RAO) in other districts, both within the scope of Southeast Sulawesi and outside the province. The data were obtained through the direct distribution of questionnaires to respondents across 34 RAO. The data analysis method of choice was the structural equation modeling–partial least squares (SEM-PLS) approach. Software called SmartPLS 4.1 was used to process the data for this investigation. The outcomes of hypothesis testing demonstrate that budget participation, public accountability, and supervision each exert a positive and significant effect on the apparatus performance.
Controlling Stunting Prevalence Through Health Function Budgeting: The Role of APIP and Educational Factor in Indonesia Setiawan, Moh. Hedar; Furqan, Andi Chairil; Djuri, Phatra Anggana; Din, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2489

Abstract

Purpose: This study aims to examine the effect of health function expenditure on the reduction of stunting prevalence, with the effectiveness of Government Internal Supervisory Apparatus (APIP) as a moderating variable and average years of schooling as a control variable. Methodology/approach: This study employs a quantitative approach using secondary panel data from local governments in Indonesia for the 2021–2022 period, comprising 518 and 1,036 observations. The data are sourced from Statistics Indonesia (BPS), Bappenas, and the Financial and Development Supervisory Agency (BPKP) And use Panel data regression analysis. Findings: The results indicate that health function expenditure, APIP maturity, and mean years of schooling have a negative and significant effect on stunting prevalence. However, APIP, as a moderating variable, does not strengthen the relationship between health expenditure and stunting reduction. Instead, the interaction term shows a positive coefficient, indicating that the moderating effect does not support the proposed hypothesis. This suggests that APIP oversight remains largely administrative rather than performance-oriented. Practical implications: These findings highlight the need to improve the effectiveness of health budget allocation, strengthen APIP competencies in performance-based auditing, and enhance nutrition, public health, and education quality. Originality/value: This study contributes to the literature by examining APIP as a moderating variable between public health expenditure and stunting reduction, with educational attainment as a control variable. Using recent Indonesian panel data, the study provides empirical evidence on the governance of health spending effectiveness.
THE INFLUENCE OF SOCIAL MEDIA AND THE SOCIAL ENVIRONMENT ON STUDENT FINANCIAL MANAGEMENT WITH FINANCIAL LITERACY AS A MODERATING VARIABLE (CASE STUDY OF ACCOUNTING STUDENTS OF THE CLASS OF 2024) Kurnia, Lely; Usman, Ernawaty; Din, Muhammad; Sugianto, Sugianto
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.54775

Abstract

Abstract This research investigates how social media exposure and the surrounding social environment shape financial management practices among university students, examining whether financial literacy serves as a moderating factor. Utilizing a quantitative design, the study gathered data via questionnaires from a sample of 127 students. Data were processed using multiple linear regression and Moderated Regression Analysis (MRA) within IBM SPSS. Findings reveal that both social media usage and financial literacy exert a positive and statistically significant impact on students' financial management. In contrast, the social environment demonstrated significance only in the initial model. When analyzed simultaneously, all three variables showed a significant collective influence on financial management outcomes. However, the moderation analysis indicated that financial literacy does not buffer or alter the relationship between social media/social environment and financial management. Consequently, this suggests that financial literacy functions primarily as an independent driver of financial behavior rather than as a moderating variable in this context.  Keywords: social media, social environment, financial literacy, college students' financial management, moderation.
Dampak Perubahan Standar Akuntansi Keuangan Terhadap Akuntabilitas Laporan Keuangan Entitas Nirlaba Yayasan Putri Indi Odivia; Asti Irawati; Putri; Apolonia Emrianti Meo; Fadhilah; Muhammad Din; Betty
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 12 (2025): IJEMA - Desember 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menganalisis transisi pelaporan keuangan organisasi nirlaba dari PSAK 45 menuju ISAK 35/ISAK 335, menilai dampaknya terhadap transparansi, serta mengidentifikasi kendala implementasinya dengan tujuan mewujudkan pelaporan keuangan yayasan yang lebih akuntabel dan konsisten. Penelitian menggunakan studi literatur dengan pendekatan narrative review berdasarkan jurnal ilmiah, buku, standar akuntansi, dan laporan organisasi yang dikelompokkan ke dalam tema regulasi, laporan keuangan, akuntabilitas, serta tantangan implementasi. Hasil kajian mendalam menunjukkan bahwa PSAK 45 memiliki beberapa kelemahan signifikan, sementara ISAK 335 mampu meningkatkan konsistensi penyajian laporan dan menyederhanakan klasifikasi aset neto secara lebih baik. Namun, meskipun standar baru ini berpotensi memperkuat transparansi, penerapannya masih terkendala keterbatasan sumber daya manusia dan sistem pencatatan yang sederhana, khususnya pada yayasan berskala kecil. Selain itu, terdapat kesenjangan penelitian terkait implementasi empiris ISAK 335 serta kebutuhan model pelaporan yang lebih praktis bagi organisasi nirlaba kecil, sehingga pendampingan, pelatihan, dan panduan operasional sangat diperlukan agar manfaat standar baru ini dapat dioptimalkan.
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