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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 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 Riset dan Aplikasi: Akuntansi dan Manajemen 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 Jurnal Nusa Manajemen Sriwijaya Accounting Community Services Economic and Business Horizon Arthatama: Journal of Business Management and Accounting GoodWill Journal of Economics, Management, and Accounting
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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Pemberdayaan Perempuan Sebagai Upaya Meningkatkan Ekonomi Keluarga Melalui Pelatihan Pembuatan Stik Kelor Petrince Julianingsih; 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 | Full PDF (707.501 KB) | DOI: 10.59024/jnb.v1i2.96

Abstract

Perempuan berperan penting dalam pembangunan ekonomi dan peningkatan kesejahteraan rumah tangga. Namun kendala seperti ketakutan untuk memulai usaha, kurangnya pemahaman tentang peluang usaha, pengembangan usaha, kurangnya kreativitas wirausaha, dan kurangnya keterampilan dalam memproduksi industri rumah tangga menyebabkan banyak perempuan di Desa Tambu tidak memiliki usaha. Oleh karena itu, penting untuk fokus pada upaya pemberdayaan perempuan di bidang ekonomi. Artikel ini akan membahas bagaimana memaksimalkan potensi perempuan dalam meningkatkan kesejahteraan ekonomi rumah tangga melalui pelatihan pembuatan batang kelor. Tujuan dari pelatihan ini adalah untuk menggali dan mengasah kemampuan perempuan serta memberikan dorongan dan motivasi bagi perempuan untuk dapat mandiri menjalankan usaha. Hasil observasi dan analisis mengungkapkan bahwa pemberdayaan perempuan melalui pelatihan, pendampingan dan pendampingan dapat membantu perempuan memperoleh pendapatan yang lebih baik dan memperkuat posisinya dalam keluarga dan masyarakat. Diharapkan pelatihan yang telah diberikan dapat membantu masyarakat untuk meningkatkan kesejahteraan ekonomi keluarganya dan mampu mengelola usaha.
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 (In Processs)
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
ANALISIS KELAYAKAN BISNIS USAHA JAJANAN CIMOL TAHU KENTANG BERSAUDARA DI PALU Muhammad Widyatama; Mohamad Raffi Cendika Putra; munawarah; Muhammad Din
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.325

Abstract

This study analyzes the investment feasibility of the Cimol Tahu Kentang Bersaudara business in Palu City using a descriptive quantitative method using Present Value (PV), Net Present Value (NPV), Profitability Index (PI), Payback Period (PBP), Internal Rate of Return (IRR), and Average Rate of Return (ARR) indicators. Data comes from estimated investment costs, operations, revenue, and three-year cash flow projections. The analysis results show a PV of Rp1,592,875,325 and an NPV of Rp1,542,875,325, indicating significant profits. PI > 1 reflects efficiency, PBP of only 0.09 years (±33 days) indicates a fast return on investment, IRR of 10–11% exceeds the benchmark interest rate, and ARR of 1,176%–2,352% indicates high profit potential. Thus, this business is declared very financially feasible and has long-term prospects.
ANALISIS KELAYAKAN INVESTASI PENGEMBANGAN USAHA TWEESCAKE PALU: STUDI TRANSISI DARI GEROBAK KE TOKO FISIK Nawas Syarif Hidayatullah; Nur Athifa; Munawarah; Muhammad Din
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.326

Abstract

This feasibility study analyzes the expansion plan of Tweescake Palu, a micro, small, and medium enterprise (MSME) specializing in mochi sales, by establishing a physical store. The research employs a mixed-methods approach, combining quantitative and qualitative analyses. The quantitative analysis focuses on financial evaluation using five key metrics: Net Present Value (NPV), Profitability Index (PI), Internal Rate of Return (IRR), Average Rate of Return (ARR), and Payback Period (PP). The qualitative analysis is conducted through in-depth interviews with the business owner, Widya Malewa, to explore background, motivations, initial challenges, and perceptions regarding future business prospects. Based on the calculations, the investment plan is proven to be highly feasible financially. The project’s NPV is Rp37,504,178, PI is 1.38, IRR is approximately 29.82%, ARR is 27.16%, and PP is only 3.68 years, or 44.2 months, or 1,344 days. These findings confirm that the investment is financially viable to implement.
ANALISIS KELAYAKAN BISNIS UMKM SALMAN ORANGE JUICE (SOJ) DI KOTA PALU Tina Sintiani; Dewi Junita Purwanti; Munawarah; Muhammad Din
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.379

Abstract

This study aims to analyze the feasibility of the Salman Orange Juice (SOJ) micro-enterprise in Palu City, which produces fresh orange drinks based on local raw materials. Data were obtained through interviews with the business owner, field observations, and financial documentation. The analysis used qualitative and quantitative descriptive approaches, with investment feasibility indicators including Net Present Value (NPV), Profitability Index (PI), Payback Period (PBP), and Internal Rate of Return (IRR), using a 10% discount rate. The results indicate a positive NPV of Rp4,600,000, a PI of 1.23, a PBP achieved in 0.74 years or approximately 9 months, and an IRR of 35.3%. All calculations indicate that the SOJ business is feasible to operate and develop further. From a non-financial perspective, this business also supports local economic empowerment by utilizing orange raw materials from local farmers, offering healthy beverage products, and has a potential market, especially among university students. Thus, the SOJ business not only provides financial benefits but also has a positive socio-economic contribution.
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

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

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.
Unveiling the Values Behind Blood Pricing Zalzabila, Putri; Jurana, Jurana; Din, Muhammad; Usman, Ernawaty
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.009

Abstract

Purpose: This study aims to uncover the factors influencing blood pricing at the Indonesian Red Cross (PMI) Blood Donor Unit in Central Sulawesi.Method: Using an ethnomethodological approach with interviews and observations.Results: The results of this study show that there are 4 values behind determining the price of blood, namely economic value, social humanitarian value, policy value, and health value.Novelty: This research helps enhance transparency and public understanding of blood pricing.Contribution: This research provides deep insights into the values underlying blood pricing, highlighting its economic, social, humanitarian, policy and health aspects, which contribute positively to society and relevant institutions by promoting voluntary blood donation. Abstrak: Menguak Nilai Dibalik Penentuan Harga DarahTujuan: Penelitian ini bertujuan untuk mengungkap faktor-faktor yang memengaruhi penetapan harga darah di Unit Donor Darah Palang Merah Indonesia (PMI) di Sulawesi Tengah.Metode: Pendekatan etnometodologi dengan wawancara dan observasi.Hasil: Hasil dari penelitian ini menunjukan bahwasanya ada 4 nilai dibalik penentuan harga darah yaitu nilai ekonomi, nilai sosial kemanusiaan, nilai kebijakan dan nilai Kesehatan.Kebaruan: Penelitian ini membantu meningkatkan transparansi dan pemahaman publik terkait penentuan harga darah.Kontribusi: Penelitian ini memberi wawasan mendalam mengenai nilai-nilai yang mendasari penetapan harga darah, termasuk aspek ekonomi, sosial kemanusiaan, kebijakan dan kesehatan, yang berkontribusi positif bagi masyarakat dan lembaga terkait dalam meningkatkan partisipasi donor darah secara sukarela.
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.
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 Ernawaty Usman Erwinsyah Fahmi Faizal Azdar Faruq Lamusa Faruq Lamusa Fauzy Nugraha Pribadi Femilia Zahra Femilia Zahra Fikry Karim Furqan, Andi Chairil 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 Mutmainah Mutmainah N.S, Jurana Najwa Putri Nabiilah Nanda Nanda Nasrun Naida Nawas Syarif Hidayatullah Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Wulandari Nur Athifa Nurainun HABIBA Nurani, Zahra Nurdin, Jurana Nurhidayah Nurhidayah Nurlaela Mapparessa OSTENSIO, Gracelia N. Panape, Fitriyani aziz Parwati, Ni Made Suwitri Petrince Julianingsih Putri, Helmalia Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ralis, Galing Rapsanjani, Hilal Rasyid Muhammad Hartoyo Ridwan Ridwan, Ridwan Rinaia, Syafia Rio Bagas Maulana Rudy Usman Safira, Wiqra SALSABILA, Meita Gania Sampewai, Helmaise Santi Rahmawaty 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 Zalzabila, Putri Zulhaerini, Adilah