Article Per Year (5 Year)
p-Index From 2021 - 2026
10.189
P-Index
This Author published in this journals
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) 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 Indonesian Journal of Contemporary Multidisciplinary Research 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) Santri : Jurnal Ekonomi dan Keuangan Islam 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 Jurnal Akuntansi Pajak dan Manajemen 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 4   5   6   7   8 
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.
The Influence of Tax Understanding and Income Tax Incentives on MSME Tax Compliance, Moderated by Tax Digitalization Helmalia Putri; Muhammad Din; Andi Chairil Furqan; Andi Ainil Mufidah Tanra
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.
Integrasi Akuntansi Pemerintahan dan Public Procurement dalam Penguatan Tata Kelola dan Nilai Manfaat Publik Kiki Berlian Sari; Ridwan Ridwan; Muhammad Din; Rudy Usman
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 5 (2026): Oktober: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i5.2750

Abstract

Government public procurement links budget planning with the provision of goods, services, and public infrastructure. From a government accounting perspective, procurement cannot be assessed solely by budget absorption, but also by the fairness of recording, reliability of reporting, and benefits delivered to society. This article analyzes the relationship between government accounting and public procurement, the accounting implications at each procurement stage, and governance risks, using a literature-based and conceptual analysis approach. The discussion indicates that integrating needs planning, budgeting, supplier selection, contract management, receipt verification, payment, asset/expense recognition, and financial statement disclosure is a prerequisite for accountable procurement. As a conceptual synthesis, this article proposes a procurement–accounting integration framework that positions public procurement as an integral subsystem of public financial management, tightly linked with accrual-based recognition, measurement, and reporting. Procurement digitalization can strengthen audit trails, yet its effectiveness depends on data quality, staff competence, and internal controls. The article recommends segregation of duties, cross-system reconciliation, outcome-based performance measurement, and information disclosure while respecting confidentiality provisions.
Akuntabilitas dalam Ruang Keterbatasan: Sensemaking Pengelola Keuangan BLUD Nur Avni Syamsuddin; Ridwan Ridwan; Rudy Usman; Muhammad Din
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 2 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i2.457

Abstract

Penelitian ini mengeksplorasi bagaimana akuntabilitas dimaknai dan diwujudkan oleh para aktor pengelola keuangan pada rumah sakit daerah yang menerapkan skema Badan Layanan Umum Daerah (BLUD). Penelitian menggunakan pendekatan studi kasus kualitatif interpretif dengan data yang diperoleh melalui wawancara semi-terstruktur terhadap tiga aktor pengelola keuangan di RSUD Mokopido Tolitoli. Data dianalisis menggunakan reflexive thematic analysis yang berlandaskan teori sensemaking, dengan perspektif akuntabilitas dan kelembagaan sebagai lensa pendukung. Hasil penelitian menunjukkan bahwa akuntabilitas dibangun melalui pengalaman yang berbeda sesuai dengan peran masing-masing aktor. Fungsi program memaknai akuntabilitas sebagai kemampuan menyelaraskan kebutuhan pelayanan dengan kapasitas fiskal, bendahara menekankan verifikasi dan keterlacakan transaksi, sedangkan fungsi keuangan dan aset menekankan pelaporan, pengendalian, dan pembuktian tanggung jawab. Penggunaan pencatatan manual dan Excel menimbulkan beban kerja serta ketidakpastian, yang direspons melalui verifikasi berlapis, rekonsiliasi data, pemantauan bersama, dan antisipasi pemeriksaan. Temuan ini menunjukkan bahwa keterbatasan organisasi dapat menjadi ruang bagi aktor untuk membangun praktik akuntabilitas yang adaptif dan dapat dijalankan.
The Influence of Leverage, Intergovernmental Revenue, and Capital Expenditure on The Level of Disclosure of Local Government Financial Reports (A Study on District/City Governments in Central Sulawesi Province from 2020 to 2023) Hazel Nabil Ananta; Rahma Masdar; Muhammad Din; Rudy Usman; Fikry Karim
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 4 No. 4 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v4i4.105

Abstract

This study analyzes the effect of leverage, intergovernmental revenue, and capital expenditure on the level of disclosure of local government financial reports (LKPD) in districts and cities in Central Sulawesi Province during the 2020-2023 fiscal year. This study uses a quantitative approach using secondary data from 52 audited LKPD reports. The results of the analysis show that intergovernmental revenue has a significant negative effect on the level of LKPD disclosure, while leverage and capital expenditure do not show a significant effect. This finding suggests that local governments that rely heavily on transfers from the central government are less motivated to present transparent financial information. In addition, high levels of capital expenditure and leverage do not necessarily encourage increased financial disclosure practices
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 Ainil Mufidah Tanra Andi Chairil Furqan 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 A. H. Lamusa Femilia Zahra Femilia Zahra Fikry Karim Fitriyani aziz Panape Furqan, Andi Chairil Halwi, Muhammad Darma Hasmita Sari Hazel Nabil Ananta Helmaise Sampewai Helmalia Putri Ikbal Pratama M. Supu Iksan Arwin INDRI, Maulana Ira Geraldina Jamaluddin Jurana Khairil Anwar Khairil Anwar Kiki Berlian Sari 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 Avni Syamsuddin 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 Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ralis, Galing Rapsanjani, Hilal Rasyid Muhammad Hartoyo Revina Aulia Ridwan Ridwan 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 Sugianto Sugianto Suryadi Hadi Tampang, Tampang Tanra, Andi Ainil Mufidah Ternripada Ternripada Ternripada, Ternripada Tina Sintiani Totanan, Chalarce Wahyudin Hasyim Wahyudin Hasyim WULANDARI, Sri Puspita Yuli Asmi Rahman Zulhaerini, Adilah