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All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Konversi JURNAL AGRILAND Journal of Governance and Public Policy Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Chemurgy Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Pusaka : Jurnal Khazanah Keagamaan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Civics Education And Social Science Journal (CESSJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Engineering, Science and Information Technology Jurnal Pengabdian kepada Masyarakat IJORER : International Journal of Recent Educational Research JURNAL ILMIAH GLOBAL EDUCATION Unram Journal of Community Service (UJCS) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) Indonesian Journal of Applied Accounting and Finance 12 Waiheru Journal of Management and Administration Provision Amkop Management Accounting Review (AMAR) Journal of Applied Accounting Research Horizon Journal of Economics and Management Scienties Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of English Education Forum (JEEF) Welfare: Jurnal Pengabdian Masyarakat Indonesian Journal of Taxation and Accounting
Abdul Kahar
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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 Neuroscience Physics Public Health Social Sciences Transportation Other

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THE EFFECT OF INCOME EXPECTATIONS, FINANCIAL LITERACY, AND FAMILY ENVIRONMENTAL ON ENTREPRENEURIAL INTEREST AMONG ACCOUNTING STUDENTS AT TADULAKO UNIVERSITY Jannah, Miftahul; Mile, Yuldi; Kahar, Abdul; Jamaluddin, Jamaluddin
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.v15i01.53182

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ekspektasi pendapatan, literasi keuangan, dan lingkungan keluarga terhadap minat berwirausaha mahasiswa Program Studi Akuntansi Universitas Tadulako. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linear berganda. Sampel penelitian terdiri dari mahasiswa yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa ekspektasi pendapatan berpengaruh positif dan signifikan terhadap minat berwirausaha dengan koefisien regresi sebesar 0,327 (p = 0,008). Literasi keuangan juga berpengaruh positif dan signifikan terhadap minat berwirausaha (koefisien = 0,492, p = 0,016), sedangkan lingkungan keluarga memiliki pengaruh positif dan signifikan serta menjadi faktor dominan (koefisien = 0,511, p = 0,000). Temuan ini menegaskan bahwa mahasiswa cenderung memilih kewirausahaan sebagai jalur karier berdasarkan potensi penghasilan, kemampuan pengelolaan keuangan, dan dukungan keluarga. Berdasarkan hasil penelitian, disarankan agar mahasiswa meningkatkan literasi keuangan, membangun ekspektasi pendapatan yang realistis, dan memanfaatkan dukungan keluarga, serta pihak universitas menyediakan program pembelajaran kewirausahaan yang aplikatif
THE EFFECT OF FINANCIAL LITERACY AND THE USE OF CORETAX ON PERCEPTIONS OF TAX COMPLIANCE (A STUDY OF SME TAXPAYERS IN SIGI REGENCY) Anatasya, Anatasya; Parwati, Ni Made Suwitri; Kahar, Abdul; Masruddin, Masruddin
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.v15i01.53305

Abstract

Tax compliance in the Small and Medium Enterprises (SME) sector presents a unique challenge in the era of tax digitalization in Indonesia. This study examines whether financial literacy and Coretax usage influence perceptions of tax compliance among culinary SMEs in Dolo District, Sigi Regency. Using a quantitative approach with multiple linear regression analysis, the research discovered that financial literacy takes a significant role in shaping positive perceptions of tax compliance. Similarly, Coretax usage has been shown to contribute to increased perceptions of compliance. However, these two factors only describe a small portion of the variation in tax compliance, indicating the presence of other external factors that need to be considered in further studies. The outcomes of this research are relevant for tax authorities in designing strategies to improve compliance by strengthening financial literacy capacity and optimizing digital tax systems, especially in regions with diverse geographic and economic characteristics. Kata kunci: Coretax, Tax Digitalization, Tax Compliance, Financial Literacy, SMEs
PENGARUH FOMO DAN BIAS EMOSIONAL TERHADAP NIAT INVESTASI SAHAM GENERASI Z PADA MAHASISWA AKUNTANSI UNTAD Zaidan, Muhammad; Sugianto, Sugianto; Kahar, Abdul; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.47-61

Abstract

The rapid expansion of stock investment participation among Generation Z has drawn attention to the growing importance of behavioral factors in financial decision-making. Despite having formal knowledge in accounting and finance, young investors may still be influenced by psychological tendencies when forming investment intentions. This study investigates the effect of investment-related fear of missing out and emotional bias on stock investment intentions among undergraduate accounting students at Tadulako University. A quantitative research approach with an associative design was employed, utilizing data obtained from a self-administered questionnaire distributed to accounting students. The collected data were examined using multiple linear regression analysis. The findings reveal that investment-related fear of missing out and emotional bias contribute positively to students’ intentions to invest in stocks. These results indicate that investment intentions are not solely driven by rational financial considerations, but are also shaped by emotional and behavioral influences. The study underscores the need for financial education programs to incorporate behavioral awareness alongside technical knowledge in order to promote more informed and balanced investment decisions. As the research was conducted within a single institutional setting, future studies are encouraged to expand the scope of respondents and explore additional psychological or social determinants of investment behavior.
The Influence Of Profitability, Leverage And Company Size On Company Value With Asset Growth As A Moderator Tumiwa, Sinta Veronika; Kahar, Abdul; Paranoan, Selmita; Tanra, Andi Ainil Mufidah
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.5386

Abstract

This study examines the extent to which profitability, leverage, and firm size contribute to changes in firm value, while also evaluating the role of asset growth as a moderating variable in this relationship. Using a quantitative positivist approach, data analysis used moderated regression (MRA), where data sources were obtained through documentation of financial statements and annual reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Purposive sampling was used to select the sample in this study based on several predetermined criteria, resulting in the selection of 11 companies as the research sample. The test results found that firm value was positively and significantly influenced by profitability and firm size, while leverage showed no significant effect. Asset growth did not moderate the relationship between profitability and firm value, but was shown to strengthen the effect of leverage and weaken the effect of firm size on firm value. Practically, this confirms that efforts to increase firm value can be directed through profitability optimization and better asset management, so that business expansion can run efficiently and increase investor confidence.
Governance Mechanisms and Financial Reporting Quality: The Moderating Role of Leadership Commitment Tenripada; Andi Mattulada; Abdul Kahar; Andi Chairil Furqan; Muhammad Ikbal Abdullah
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.349

Abstract

Purpose – This study examines how internal governance mechanisms and leadership commitment influence the quality of financial reporting in Indonesian local governments. While prior studies emphasize the role of internal control systems and internal audit functions in strengthening public sector accountability, empirical evidence on how leadership commitment interacts with these mechanisms remains limited. This study therefore investigates whether leadership commitment strengthens or alters the relationship between audit findings, internal control maturity, internal audit capability, and financial reporting quality. Methods – This research employs a quantitative approach using panel data from Indonesian local governments. The dataset consists of 2,580 observations derived from audit reports, SPIP maturity assessments, APIP capability evaluations, and local government financial statements. To examine the moderating role of leadership commitment, this study employs Moderated Regression Analysis (MRA) using an interaction approach. Findings – The results show that audit findings are negatively associated with financial reporting quality, whereas SPIP maturity and APIP capability exhibit positive and statistically significant effects. Leadership commitment, proxied by the rate of follow-up on audit recommendations, functions as a conditional moderator. It significantly mitigates the adverse impact of audit findings but simultaneously weakens the positive influence of institutional oversight mechanisms on financial reporting quality.Research implications – The findings highlight that improving financial reporting quality in local governments requires strengthening internal control maturity and internal audit capability while ensuring that leadership commitment reinforces, rather than substitutes, institutional governance mechanisms to sustain effective and credible public financial accountability.Originality – This study contributes to public sector accounting literature by demonstrating that leadership commitment does not always reinforce governance mechanisms and may instead create a decoupling effect between formal institutional controls and financial reporting outcomes.
The The Free Nutritious Meal Policy in Primary Education Institutions in South Sulawesi (Evaluation of the First Semester of MBG Implementation): The Free Nutritious Meal Policy in Primary Education Institutions in South Sulawesi Kahar, Abdul; Giri Prawiyogi, Anggy
IJORER : International Journal of Recent Educational Research Vol. 7 No. 2 (2026): March
Publisher : Faculty of Teacher Training and Education Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46245/ijorer.v7i2.1103

Abstract

This study aims to evaluate the implementation of the Free Nutritious Meal (Makan Bergizi Gratis/MBG) policy in elementary schools across South Sulawesi Province during its first semester of execution. The research background stems from the urgency of improving school-age children’s nutrition as part of a broader human resource development strategy. This study employs a descriptive qualitative approach using an evaluation study design. Data were collected through in-depth interviews with principals, teachers, and parents; direct observation of meal distribution processes; and analysis of policy documents and implementation reports. The evaluation approach adopted in this study is the Discrepancy Evaluation Model (DEM) developed by Malcolm Provus. This model focuses on analyzing the gap between the established standards of the MBG policy and its actual implementation in schools. The evaluation process includes: (1) identifying program standards or criteria, such as meal portions, nutritional content, and distribution mechanisms; (2) measuring actual performance through observations and interviews; (3) comparing standards and implementation outcomes to detect discrepancies; and (4) analyzing the causes of these discrepancies and providing recommendations for improvement. This approach allows the researcher to systematically identify areas of strength as well as areas needing improvement, providing a strong basis for data-driven decision-making. Data analysis employed Miles and Huberman’s interactive model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that the MBG program has had a positive impact on student attendance, learning motivation, and nutritional awareness among pupils. However, challenges were identified, including budget constraints, unequal distribution of food supplies, and a lack of training for school nutrition staff. This study provides practical contributions for local governments and education offices to improve program effectiveness, as well as academic contributions for developing school-based nutrition policy studies. Recommendations include strengthening cross-sectoral coordination, optimizing budget allocation, and enhancing the capacity of school personnel. Thus, this initial evaluation serves as an important foundation for formulating sustainable policies to support children’s optimal growth and development.
Biodecolorization of Azo Dye using Trametes sp. UM 12 Isolated from East Kalimantan Wulandari, Retno; Mitha, Mitha; Kahar, Abdul; Heryadi, Eko; Fahmi, Muhammad; Fathoni, Rif'an; Firyaal, Rosa Assyifa; Rangga, Wahyudi
International Journal of Engineering, Science and Information Technology Vol 6, No 1 (2026)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v6i1.1777

Abstract

The textile industry releases substantial amounts of azo dyes, including Reactive Black 5 (RB5), which persist in the environment due to their stable chemical structures and toxic properties. White-rot fungi-based biological treatment serves as an environmentally friendly and affordable method for removing dyes from water through the production of ligninolytic enzymes, including laccases. The research assesses Trametes sp. UM 12's decolourisation ability compared to Phanerochaete chrysosporium for RB 5 decolourisation efficiency. The research examined the effects of pH, temperature, agitation speed, and initial RB5 concentration on fungal decolourisation. The optimal removal of Trametes sp. was achieved at pH 5 and 30–35°C with 150 rpm agitation, resulting in more than 95% colour removal within 48–72 hours, and it reached 99.7% decolourization after 96 hours at 100 mg/L RB5. The process removed 98.7% and 96.8% of the dye at 100 mg/L and 250 mg/L after 120 hours, but only 52.1% and 31.8% at 500 mg/L and 1000 mg/L, respectively. The process shows substrate inhibition and enzyme saturation at high pollutant concentrations. The research shows Trametes sp. UM 12 outstanding performance, making it suitable for treating wastewater in tropical environments. 
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Aida Farida Alim, Saskia S Amir, Andi Mattulada Anatasya, Anatasya Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Anggy Giri Prawiyogi Ardiah, Rida Arfan Arfan Ari Susandy Sanjaya, Ari Susandy AYU LESTARI Ayu, Yessika Putri Azhari, Rudi Azzahra, Iftitah Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf betty betty Daniati Hi Arsyad Daniel Happy Putra Danijubal, Muhammad Vikar Dewa Made Adi Dharma Eka De Patmonsela Liow eko heryadi, eko Ernawaty Usman Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim Firyaal, Rosa Assyifa FITRI, RUHIL Furqan, Andi Chairil Gafar, Masrin Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jannah, Aulia Miftahul Jayawarsa, A.A. Ketut Juniarti Juniarti Karmila, Karmila mil Khoiroh, Ianatul Komalasari, Ulvi Intan Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar M, Usman Machfudz, Machfudz Maharani Maharani, Maharani Maharani, Adinda Makmur, Syarif Mappanyukki, Andi Masruddin Meldawati, Lucyana Miftahul Jannah Mile, Yuldi Miluana, Miluana Mitha Mitha, Mitha Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad Muhammad Din MUHAMMAD FAHMI Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Nasir Muhammad Riduan, Muhammad Muhammad Takdir, Muhammad Muliati Muliati Muliati Muliati, Muliati Mulyani, Nunuk Muslimin Muslimin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustika Mustika Mustofik, Feri Nabilah Nabilah Naspia Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa Nursifa NURWAHIDAH NURWAHIDAH Oktaviani Sultan, Resky Palampanga, Anhulaila M. Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Purwanti, Dewi Junita Putri, Dwi Thia Rahma Masdar Rangga, Wahyudi Retno Wulandari Retno Wulandari Ridwan, Arif Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sintiani, Tina Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tanra, Andi Ainil Mufidah Tenripada Tenripada, Tenripada Tumiwa, Sinta Veronika Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yuliana Yuliana Yusriyani, Yusriyani Herawaty Kurnia Zaidan, Muhammad Zuly Qodir ⁠Erviandy, ⁠Erviandy