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All Journal The Indonesian Accounting Review Journal of Auditing, Finance, and Forensic Accounting Jurnal Manajemen Dan Kewirausahaan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Widya Akuntansi dan Keuangan Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research Advances in Community Services Research Vifada Journal of Education Bata Ilyas Educational Management Review Atestasi : Jurnal Ilmiah Akuntansi
Muslim Muslim
Program Studi Akuntansi, Universitas Muslim Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Sekar Kinasih; Masdar Mas'ud; Muhammad Abduh; Andika Pramukti; Muslim Muslim
Center of Economic Students Journal Vol. 5 No. 3 (2022): July-September (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v5i3.542

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan, biaya lingkungan dan pengungkapan corporate social responsibility terhadap kinerja keuangan perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Kinerja Lingkungan dalam penelitian ini menggunakan penilaian PROPER, CSR menggunakan indeks GRI 4.0 dan kinerja keuangan dengan menggunakan ROA. Penelitian ini menggunakan data sekunder berupa laporan tahunan dengan periode observasi 2018-2021 dan total sampel 9 perusahaan. Data diperoleh dari Bursa Efek Indonesia (BEI). Analisis data menggunakan analisis regresi linier berganda untuk mengetahui pengaruh kinerja lingkungan, biaya lingkungan dan pengungkapan CSR terhadap kinerja keuangan. Pengolahan data menggunakan program IBM SPSS 25.
Public Budget Transparency and Accountability in Preventing Corruption and Inefficiency Ratna Sari; Muslim Muslim
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.467

Abstract

Purpose: This study explores the role of public budget transparency and accountability in preventing corruption and inefficiency. It investigates how governance mechanisms and digital tools, such as e-governance and e-procurement systems, affect public trust in government institutions. Research Method: The study employs a systematic literature review, analyzing secondary data from various sources to examine the effectiveness of transparency and accountability across regions. The research focuses on regional differences between developed and developing countries and identifies critical factors such as institutional strength and citizen participation. Results and Discussion: The findings show that transparency mechanisms, particularly those supported by digital technologies, significantly reduce financial reporting errors and enhance public trust. However, transparency alone is not practical in regions with weak governance structures. Successful implementation requires strong accountability measures and active public involvement. Implications: The study suggests governments should combine digital tools with institutional reforms to ensure adequate public oversight and participation. Public administrators and policymakers must develop governance frameworks that encourage transparency and accountability. Future research should examine the influence of political, cultural, and social factors on the success of transparency initiatives.
Deposit Interest Rates and Amount of Time Deposit Funds Aryati Arfah; Muslim Muslim
Advances in Economics & Financial Studies Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v1i2.119

Abstract

This study aims to determine the effect of deposit interest rates on the amount of time deposits at PT Bank Rakyat Indonesia Makassar Branch. The data source used is secondary data, in this case the data and financial statements of PT Bank Rakyat Indonesia Makassar Branch for a year, including reports on deposit interest rates of PT Bank Rakyat Indonesia Makassar Branch. This research uses data collection techniques through field studies. The analysis method used is simple linear regression using the SPSS 16.0 for Windows program. Based on hypothesis testing using the F test it is concluded that the term interest rate does not have a positive influence on time deposit funds. And based on the partial test (t) it is concluded that the term interest rate has no significant effect on time deposit funds.
Society Participation, Transparency, Public Policy Accountability and Board Knowledge on Monitoring of School Revenue and Expenditure Budgets Usman Eleuwarin; Muslim Muslim
Advances in Economics & Financial Studies Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i1.157

Abstract

Purpose: This research aims to determine the influence of Society Participation, transparency, public policy accountability, and board knowledge on monitoring school revenue and expenditure budgets. Study design/methodology/approach: The population in this study included school principals, all teachers, staff, school committees at state high schools in Makassar City, and Commission E members of the DPRD of South Sulawesi Province. A sample of 50 people was selected using random sampling techniques. Data collection was conducted through observation, questionnaires, and literature study. Descriptive statistical analysis and multiple linear regression analysis using SPSS were used to analyze the data. Findings: The results of this research indicate that both simultaneously and partially, the variables of Society Participation, transparency, public policy accountability, and board knowledge do not have a significant effect on the supervision of school revenue and expenditure budgets in public high schools in Makassar City. Originality/value: This research contributes to the existing literature by examining the influence of Society Participation, transparency, public policy accountability, and board knowledge on the monitoring of school revenue and expenditure budgets. The findings suggest that other factors may play a more significant role in supervising these budgets in public high schools in Makassar City.
Efficiency Versus Emotion: Analyzing the Tug-of-War Between Rationality and Behavioral Biases in Financial Markets Muslim Muslim
Advances in Economics & Financial Studies Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v1i3.203

Abstract

The purpose of this study is to examine the interplay between market efficiency theories and behavioral biases in financial markets, exploring their implications for investment strategies, risk management practices, and regulatory policies. The research design encompasses a comprehensive literature review of efficiency theories, such as the Efficient Market Hypothesis (EMH), and behavioral finance principles, including Prospect Theory and cognitive biases. Empirical evidence from studies by Barberis and Thaler (2003) and others is synthesized to elucidate the prevalence and impact of behavioral biases on investor decisions and market dynamics. Findings reveal systematic deviations from rationality, such as overconfidence, herding behavior, and loss aversion, challenging the assumptions of market efficiency. The discussion highlights the need to integrate behavioral insights into financial models and decision-making processes to enhance market efficiency and investor welfare. Implications include the importance of tailored strategies to mitigate behavioral biases, investor education initiatives, and regulatory interventions to promote market integrity and protect investors. Overall, this study underscores the dynamic nature of financial markets and the critical role of behavioral finance in shaping their evolution and resilience.
The Evolution of Financial Products and Services in the Digital Age Muslim Muslim
Advances in Economics & Financial Studies Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i1.269

Abstract

This research investigates the evolution of financial products and services in the digital age, aiming to elucidate the transformative impact of digitalization on the financial landscape. Through a comprehensive literature review and analysis of empirical studies, the research explores prevailing trends, challenges, and opportunities within the digital financial domain. The study employs a multidisciplinary approach, integrating insights from finance, technology, and regulation to provide a holistic understanding of the subject matter. Findings indicate a significant surge in the adoption of digital financial solutions, driven by factors such as technological innovation, changing consumer preferences, and regulatory developments. While digital finance offers unprecedented convenience, accessibility, and efficiency, it also presents challenges related to cybersecurity, data privacy, and regulatory compliance. The study underscores the critical role of regulatory frameworks and policy interventions in ensuring consumer protection, market integrity, and financial stability amidst the rapid digitalization of financial services. Implications of the research extend to policymakers, industry stakeholders, and regulators, emphasizing the need for collaborative efforts to foster innovation while mitigating risks associated with digital finance. Overall, the findings contribute valuable insights to academic discourse, informing strategic decision-making processes and regulatory policies in the digital financial realm, with implications for creating a more inclusive, efficient, and resilient financial ecosystem.
Cryptocurrencies and Their Impact on Traditional Monetary Systems: An Exploratory Study Muslim Muslim
Advances in Economics & Financial Studies Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i3.312

Abstract

Purpose: This study aims to explore the profound impact of cryptocurrencies on traditional monetary systems, mainly focusing on how they challenge the effectiveness of central banks' monetary policies and contribute to economic instability, especially in emerging markets. Research Design and Methodology: The study employs a qualitative, exploratory research design, drawing on a comprehensive review of existing literature and empirical evidence from emerging markets. The research examines the interactions between cryptocurrencies and traditional financial systems, emphasizing the implications for monetary policy, financial stability, and economic inequality. Findings and Discussion: The findings reveal that the rise of cryptocurrencies significantly diminishes the effectiveness of traditional monetary tools, such as interest rate adjustments and money supply control. This impact is particularly pronounced in emerging markets, where financial infrastructures are less resilient. The study also highlights the risks associated with cryptocurrency volatility, which can exacerbate systemic financial risks and contribute to greater economic inequality. Moreover, the study underscores the urgent need for central banks to innovate, possibly through the development of Central Bank Digital Currencies (CBDCs), to maintain economic stability. Implications: The study suggests that central banks and regulators must adapt to the growing influence of cryptocurrencies by developing new strategies and regulatory frameworks. This adaptation is not just important, but necessary to maintaining financial stability, managing economic inequality, and ensuring the continued relevance of traditional financial institutions in a rapidly evolving digital landscape.
How carbon tax affects the economy and environment: Point of view a corporate taxpayer Ahmad Dzaki As'ad; Asriani Junaid; Nurfadila Nurfadila; Muslim Muslim
Advances in Taxation Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.101

Abstract

Purpose: This study examines the effects of carbon taxation on the economy and the environment from the perspective of corporate taxpayers. The research focuses on coal-fired power facilities in South Sulawesi province, particularly PT PLN Indonesian Power Barru. It explores how carbon taxation influences business operations, government revenue allocation, and environmental sustainability. Research Design and Methodology: A qualitative research approach was employed, utilizing interviews, observations, and document analysis to gather in-depth insights. The case study method was used to analyze the impact of carbon taxation on corporate financial strategies and decision-making processes related to emissions reduction and energy transitions. Findings and Discussion: The findings indicate that while carbon taxation generates revenue that can be allocated to critical sectors such as healthcare and education, it also increases business operational costs. The resulting rise in electricity tariffs poses financial challenges for industries dependent on fossil fuels. In response, businesses explore alternative strategies to reduce emissions, including adopting renewable energy sources and investing in cleaner technologies. Implications: The study highlights the need for a balanced policy approach that ensures economic stability while promoting environmental sustainability. Policymakers should consider implementing incentives to facilitate corporate adaptation to carbon taxes and encourage investment in green energy solutions. Future research should explore the long-term impact of carbon taxation on corporate financial resilience and sustainable economic development in Indonesia.
Exploring Tax Accounting Rules and Their Influence on Financial Reporting Muslim Muslim
Advances in Taxation Research Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.245

Abstract

Purpose: This study explores the complex relationship between tax accounting rules and financial reporting outcomes, focusing on the determinants of effective tax rates (ETRs) and the implications of tax planning strategies on financial reporting integrity. Research Design and Methodology: This research uses a systematic literature review approach to analyze findings from theoretical perspectives and empirical studies in accounting, economics, law, and management. Findings and Discussion: The research identifies critical determinants of ETRs, including industry characteristics, firm size, profitability, tax planning strategies, and corporate governance mechanisms. In addition, the study examines the implications of tax planning strategies on the integrity of financial reporting, considering the perspectives of agency theory, signaling theory, and regulation. Implications: The findings emphasize the importance of considering industry-specific dynamics, governance mechanisms, and regulatory interventions in evaluating corporate tax compliance behavior and financial reporting practices. This research provides evidence-based insights for policymakers, regulators, practitioners, and academics to design effective regulatory frameworks and compliance strategies, supporting transparency and accountability in financial reporting practices.
E-commerce Taxation: Challenges and Opportunities Muslim Muslim
Advances in Taxation Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.280

Abstract

Purpose: This research examines the challenges and opportunities of e-commerce taxation in the digital economy, focusing on the need for innovative tax policies and technological advances. Research Design and Methodology: The research design involves a comprehensive literature review to analyze critical issues such as tax jurisdiction, valuation of digital goods, regulatory arbitrage, and applying digital services taxes (DSTs). The methodology synthesizes findings from academic articles, reports, and policy documents to provide a deep understanding of the complexities that surround e-commerce taxation. Findings and Discussion: The findings of this study demonstrate the importance of international cooperation, technological innovation, and well-designed tax measures in dealing with the challenges posed by the digital economy. Discussions focused on the significance of tax policy harmonization, leveraging digital solutions such as e-invoicing and real-time reporting, and applying DST to capture tax revenues from digital businesses. Implications: The implications of this research emphasize the need for an adaptive and collaborative approach to e-commerce taxation, highlighting the roles of policymakers, tax authorities, and researchers in developing a practical tax framework that supports sustainable economic growth in the digital age.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Adam, Novita Ahmad Dzaki As'ad Alma Pratiwi Andi Naurah Afifah Andi Nurwanah Andika Pramukti Aryati Arfah Asbi Amin Asriani Junaid Darwis Lannai Darwis Said, Darwis Dian Indriani Eka Sudarmaji Elpisah Elpisah Entis Sutisna Fifi Nurafifah Ibrahim Hajering Hamzah Ahmad Hamzah Ahmad Hamzah Ahmad Hamzah Ahmad Hasanuddin, Rusdiah Iriana Medita Putri Ismiriati nasip Jinan Salsabila A Farid Junaid, Asriani Kirana Ikhtiari Kirana Ikhtiari Masdar Mas'ud Mentari KS Mildazani Muh. Reza Ramdani Muhamad Yamin Noch Muhammad Abduh Muhammad Faisal AR Pelu Muhammad Faisal ARPelu Muhammad Suun Muhammad Suun Muhammad Su’un Nur Lazimatul Hilma Sholehah Nurfadila Nurfadila Nurfadila nurfadila Nurwakia Nurwakia Nurwakia Nurwakia Oktrivina, Amelia Parmin Ishak Ramlawati Rapika Anwar Ratna Sari Rosmawati . Sekar Kinasih Septyana Prasetianingrum Sri Damayanti Suci Rianti Putri Ridwan Sutiawati Sutiawati Syamsuri Rahim Syamsuri Rahim Syamsuri Rahim Syamsuri Rahim Syarifah Nurhalisa Alattas Usman Eleuwarin Wardaningsi Wardaningsi Yana Ameliana Yaya Sonjaya Yaya Sonjaya Yunda Dwi Putri Rustam