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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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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.
Trend Topics in Local Government Financial Reporting in Emerging Digital Technology: A Bibliometric Analysis Revina Aulia; Muhammad Din; Femilia Zahra; Masruddin Masruddin
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4116

Abstract

The purpose of this article is to identify and discuss the dynamics and trends in the literature on financial reporting in local government and in the era of digital development by conducting descriptive analysis. The analysis network encompasses conceptual, intellectual, and social structures that impact the development of future research agendas. The study utilised bibliometric analysis using the Biblioshiny tool from RStudio. We analysed 566 documents from the Scopus database covering the period from 1970 to 2025. The findings of this study emphasise that the use of technologies such as blockchain, artificial intelligence, big data analytics, and IoT as tools to address and control environmental issues assists with internal control processes in local government and community-government relations by contributing to community participation in local government decision-making. Finally, it assists with administrative processes within organisations. This study suggests that organisations must adopt technological developments such as blockchain, artificial intelligence, big data analytics, and IoT. The competencies of civil service accountants must be dynamic and adaptive to keep pace with changing times and environmental uncertainty. Ultimately, university curricula should be updated to reflect the current use of technology. This study contributes to the literature on local government financial reporting in the era of digital development by providing a global overview of the impact of technological developments, skills, and the accounting profession, thereby identifying gaps that will influence future research agendas.
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.
Beyond Mandatory Adoption: An Integrative Model of Post-Adoption Success for the Village Financial Information System in Indonesia Lucyani Meldawati; Andi Mattulada; Fikry Karim; Abdul Kahar; Muhammad Din
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1136

Abstract

Purpose – This study examines post-adoption information-system suc-cess in the mandatory implementation of Indonesia’s Village Financial System (SISKEUDES), assessing whether human, organizational, and tech-nological conditions remain associated with System Use, User Satisfaction, and perceived Net Benefits after implementation becomes institutionally required.Methods – A cross-sectional survey of 329 village governments in Central Sulawesi was analyzed using partial least squares structural equation modeling (PLS-SEM) with a disjoint two-stage reflective–formative hierar-chical component model. Bootstrapping, specific indirect effects, PLSpre-dict, and sensitivity analyses were used to assess the proposed relation-ships and their robustness.Findings – Technology Factors showed the strongest association with System Use (β=.558), followed by Human Factors (β=.308), whereas Or-ganizational Factors were nonsignificant (β=.039). Technology Factors (β=.521) and System Use (β=.428) were positively associated with User Satisfaction. User Satisfaction (β=.725) and System Use (β=.212) were as-sociated with Net Benefits. Significant sequential statistical associations linked Human and Technology Factors to Net Benefits through System Use and User Satisfaction. Sensitivity analyses showed comparatively stable upstream and use–satisfaction relationships, whereas the System Use–Net Benefits relationship was component-sensitive.Research implications – The cross-sectional, single-informant design, partial discriminant validity, downstream specification sensitivity, and nonprobability sampling constrain causal inference and statistical general-ization.Originality – The study advances the Beyond Mandatory Adoption per-spective by showing that mandatory implementation establishes institu-tional compliance but does not ensure uniform information-system suc-cess. Socio-technical heterogeneity persists after implementation becomes mandatory, although downstream relationships remain empirically quali-fied.
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