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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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Analysis of Tax Impact on Corporate Debt Ratio: A Literature Study Andi Nurwanah; Ratna Sari; Kirana Ikhtiari; Muslim Muslim
Advances in Taxation Research Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i3.479

Abstract

Purpose: This study examines the impact of tax policies on corporate debt ratios, focusing on domestic and multinational corporations across various industries. It aims to explore how tax shields and reforms influence firms' capital structure decisions. Research Design and Methodology: The research adopts a systematic literature review approach, synthesizing existing studies on tax policy, corporate debt, and financing strategies. The study comprehensively analyzes tax-driven corporate behavior in different tax environments by integrating findings from empirical studies and theoretical frameworks. Findings and Discussion: The findings reveal that tax shields significantly influence corporate debt strategies, especially in high-tax and capital-intensive industries. However, multinational corporations face additional challenges due to varying international tax regulations, leading to more conservative debt policies. The study also highlights how major tax reforms, such as the U.S. Tax Cuts and Jobs Act (TCJA), have led companies to reconsider their reliance on debt due to diminished tax advantages. Implications: The research underscores the importance of balanced tax planning for corporate finance managers while advising policymakers to design tax policies that encourage investment and financial stability. It suggests that firms consider broader economic risks alongside tax incentives when making capital structure decisions.
Income Tax and Work Incentives: A Literature Review Muslim Muslim
Advances in Taxation Research Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i3.480

Abstract

Purpose: This study explores the impact of income tax policies, particularly progressive taxation, on labor market behavior, career development, and human capital formation across different economic contexts. It aims to analyze the effects of tax policies on work incentives in developed and developing economies, focusing on high-income earners, informal labor markets, and non-monetary factors such as job satisfaction and work-life balance. Research Design and Methodology: The research adopts a qualitative systematic literature review (SLR) methodology, synthesizing previous studies on the relationship between income tax policies and work incentives. The study compares the effects of taxation across income groups and economic environments, drawing insights from theoretical models and empirical findings. Findings and Discussion: The findings reveal that progressive taxation can reduce labor participation, particularly among high-income earners, while middle- and low-income workers are less affected. In developing economies, sizeable informal labor markets undermine the effectiveness of tax policies. Additionally, non-monetary factors, such as job satisfaction, are crucial in shaping labor market responses to taxation. Implications: The study suggests that tax policies should be tailored to different economic contexts, incorporating tax incentives for education and skill development to promote long-term economic growth. Policymakers should consider non-monetary factors when designing tax policies to ensure better labor market participation and productivity.
Microenterprise Cash Management Training for Mitigating Financial Distress Kirana Ikhtiari; Nurfadila Nurfadila; Muslim Muslim; Entis Sutisna; Yana Ameliana
Advances in Community Services 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/acsr.v1i2.123

Abstract

Purpose: This study aims to examine the impact of cash management training on mitigating financial distress among microenterprises, particularly in developing economies. It explores how internal capabilities and external factors influence the effectiveness of cash management practices and contribute to the financial resilience and sustainability of microenterprises. Research Design and Methodology: A systematic literature review (SLR) was conducted, analyzing recent academic articles, peer-reviewed journals, and scholarly publications on cash management, financial distress, and microenterprise sustainability. The research synthesized findings across various contexts to provide a comprehensive understanding of the topic. Findings and Discussion: The study found that cash management training significantly enhances the financial resilience of microenterprises by equipping owners with essential skills for managing cash flows. The effectiveness of these practices is influenced by external factors such as supportive government policies and access to financial services. The research highlights the importance of adaptability in cash management, particularly in volatile economic conditions, and underscores the role of both internal and external factors in sustaining microenterprises. Implications: The findings suggest that policymakers and financial institutions should focus on creating an enabling environment that supports microenterprises through targeted training and financial inclusion initiatives. The study also provides practical insights for microenterprise owners to continuously adapt their cash management strategies, ensuring long-term business sustainability.
Improving MSME Accounting Financial Recording Skills Based on Android Applications Kirana Ikhtiari; Muslim Muslim; Nurfadila Nurfadila
Advances in Community Services 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/acsr.v2i2.137

Abstract

Purpose: This community service project aimed to enhance the financial recording skills of Micro, Small, and Medium Enterprises (MSMEs) in Desa Kapita through hands-on training with Android-based accounting applications. Research Design and Methodology: The project employed a mixed-methods approach, including pre-and post-training evaluations via questionnaires, interviews, and practical exercises. Involving 25 SME owners in Desa Kapita, Kecamatan Bangkala, and Kabupaten Jeneponto, the training focused on the Wave application for transaction recording, expense management, and financial report generation. The program featured interactive workshops, simulated business scenarios, and follow-up mentoring. Findings and Discussion: Post-training evaluations revealed significant improvements in financial recording skills. 80% of participants developed a solid understanding of basic accounting concepts, and 85% effectively utilized the Wave application for managing finances. The training enhanced the accuracy and efficiency of transaction recording and financial report generation, leading to improved financial oversight and business decision-making. Implications: The findings indicate that targeted training can effectively close the digital literacy gap among SME owners, promoting the use of modern financial tools. Future efforts should incorporate regular mentoring and the creation of local support networks to maintain and broaden the benefits of digital financial management solutions for MSMEs.
Accounting, Finance and Digital Marketing Education for Business Groups: A Study in Kuala Lumpur, Malaysia Fifi Nurafifah Ibrahim; Sutiawati Sutiawati; Rosmawati Rosmawati; Muslim Muslim
Advances in Community Services 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/acsr.v1i2.141

Abstract

Purpose: The purpose of this study is to explore the importance of effective financial record management practices and efficient marketing techniques for Micro, Small, and Medium Enterprises (MSMEs) in escalating corporate competition. Study design/methodology/approach: This study adopts an exploratory approach to examine the role of accounting as a methodical process encompassing the recording, classification, consolidation, manipulation, and communication of financial information, transactions, and events. It also explores how integrating technology can amplify product marketing endeavors for MSMEs. Findings: The study finds that adopting effective financial record management practices and efficient marketing techniques is crucial for MSMEs in today's competitive business environment. Accounting serves as an essential instrument in aiding financial planning and administration, while the integration of technology facilitates broader outreach to a more comprehensive demographic of consumers. Originality/value: This study highlights the importance of financial record management and marketing for MSMEs and provides insights into how accounting and technology can contribute to their success. The study also emphasizes the significance of providing educational resources, advisory services, and assistance in accounting, finance, and digital marketing to help individuals gain knowledge and improve their financial and marketing skills.
Strategies for Improving Local Food Security in Developing Countries Ratna Sari; Muslim Muslim; Yana Ameliana
Advances in Community Services 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/acsr.v2i2.364

Abstract

Purpose: This study aims to examine strategies for improving local food security in developing countries through a comprehensive literature review. Research Design and Methodology: The research design involves a systematic analysis of academic literature focusing on dimensions of food security, including availability, access, utilization, and stability of food resources. Methodologically, this review synthesizes findings. Findings and Discussion: The findings underscore the multifaceted nature of food security, emphasizing the importance of technological advancements, market-based interventions, social protection programs, community-based initiatives, and policy reforms. Technological advancements such as high-yield crop varieties and precision farming techniques have shown potential in enhancing agricultural productivity and resilience to climate change. Market-based interventions, including improved infrastructure and storage facilities, can reduce transaction costs and stabilize food prices. Social protection programs, such as cash transfers and food assistance, provide immediate relief to vulnerable populations. Community-based initiatives empower local communities to address specific food security challenges. Policy reforms at both national and international levels are essential for creating an enabling environment that supports food security. Implications: The implications of this research highlight the need for coordinated efforts among governments, international organizations, and local communities to address food security challenges holistically. These findings contribute to a nuanced understanding of food security dynamics and offer evidence-based recommendations for policymakers and practitioners.
Community Accounting School: Basic accounting training for administrators of cooperatives, foundations and community organizations Muslim Muslim; Yaya Sonjaya; Septyana Prasetianingrum
Advances in Community Services Research Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v3i2.628

Abstract

Purpose: This study aims to evaluate the effectiveness of basic accounting training developed through the Community Accounting School approach for administrators of cooperatives, foundations, and community organizations at the grassroots level. The primary focus is to understand how this training contributes to improving accounting literacy, financial transparency, and institutional accountability. Research Design and Methodology: This study uses a Systematic Literature Review (SLR) approach by critically examining findings from various relevant scientific articles, both national and international. The analytical framework is based on the Community of Practice (CoP) approach, which emphasizes the importance of collaborative and contextual learning within communities of practitioners. Findings and Discussion: The main findings indicate that accounting literacy in community organizations remains low, which has a negative impact on their financial management. Practical accounting training, such as cash recording and simple report preparation, has been proven to increase awareness of transparency and shape a culture of collective accountability. The social and participatory learning process strengthens the community's identity as an entity capable of managing its finances independently. Implications: This study provides practical contributions to local governments, educational institutions, and community empowerment agencies in developing more adaptive training programs based on local needs. The Community Accounting School model offered can be widely replicated to strengthen community institutional capacity sustainably.
Managerial Finance Tactics in the Era of Enhanced Regulation Following Financial Scandals Muslim Muslim
Advances in Management & Financial Reporting Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i1.202

Abstract

Purpose: This study examines the impact of enhanced regulation on managerial finance tactics following significant financial scandals. It aims to explore how financial managers navigate increased regulatory scrutiny and integrate ethical considerations into their strategic decision-making processes. Research Design and Methodology: Employing a qualitative systematic literature review, this research synthesizes insights from academic journals, books, and reputable sources. The study uses thematic analysis to identify key themes, patterns, and gaps related to managerial finance practices in a regulated environment. Findings and Discussion: The findings reveal that financial scandals have led to stricter regulatory frameworks, compelling financial managers to prioritize compliance and ethical conduct. Integrating advanced technologies like blockchain and AI has enhanced regulatory compliance processes, while a culture of integrity and transparency within financial institutions has become crucial for rebuilding stakeholder trust. These strategies are essential for mitigating regulatory risks and ensuring long-term organizational stability. Implications: The research underscores the necessity for financial institutions to adopt proactive compliance strategies and foster a culture of ethical conduct. Policymakers and practitioners are encouraged to leverage technological innovations to streamline compliance processes and maintain regulatory adherence. Future research should focus on the effectiveness of specific compliance strategies and the interplay between regulatory frameworks, technological advancements, and ethical considerations in managerial finance.
The Dilemma Between Shareholder Value and Long-term Business Sustainability Muslim Muslim
Advances in Management & Financial Reporting Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i1.427

Abstract

Purpose: This study investigates the tension between short-term shareholder value creation and long-term business sustainability in publicly traded companies. It explores how firms balance the pressure for immediate financial returns with the need to invest in sustainable practices for future viability. Research Design and Methodology: The research employs a Systematic Literature Review (SLR) methodology, analyzing existing literature on strategic frameworks such as ESG integration, strategic agility, and shared value creation. The study synthesizes insights from relevant academic sources to comprehensively understand how companies manage the conflict between short-term and long-term objectives. Findings and Discussion: The findings reveal that companies often prioritize short-term profits due to shareholder pressure, which can hinder long-term sustainability efforts. However, firms that adopt strategic agility and integrate ESG into their core strategies are better equipped to navigate future risks and maintain competitiveness. The study also highlights the effectiveness of shared value creation in helping companies align profitability with social and environmental responsibilities, demonstrating that sustainability practices contribute to long-term shareholder value. Implications: This study offers practical implications for corporate management, emphasizing the need for a balanced approach that meets both short-term financial goals and long-term sustainability. It calls for increased transparency, stakeholder engagement, and adopting integrated reporting to enhance corporate accountability. Future research could further explore how smaller firms and industries address this dilemma.
Independensi, Pengalaman Auditor dan Time Budget Pressure Terhadap Kualitas Audit Internal Pemerintah Sri Damayanti; Muhammad Suun; Muslim Muslim
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.504

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh independensi, pengalaman auditor, dan time budget pressure terhadap kualitas audit pada Inspektorat Provinsi Sulawesi Selatan. Fokus penelitian diarahkan untuk mengetahui bagaimana masing-masing faktor memengaruhi hasil audit di sektor publik. Metode Penelitian: Populasi penelitian terdiri dari 41 auditor, dan seluruh populasi dijadikan sampel melalui teknik sensus sampling. Jenis data yang digunakan adalah data kuantitatif dengan sumber data primer, diperoleh melalui penyebaran kuesioner. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan software SPSS versi 27. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa independensi dan pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit. Sementara itu, time budget pressure terbukti berpengaruh negatif dan signifikan. Temuan ini mendukung teori atribusi dan memperkuat temuan dari berbagai studi sebelumnya. Implikasi: Implikasi praktis dari penelitian ini mendorong perlunya peningkatan pengalaman dan independensi auditor serta pengelolaan tekanan waktu audit secara proporsional guna menjaga kualitas hasil audit di lingkungan instansi pemerintah.
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