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All Journal JSI: Jurnal Sistem Informasi (E-Journal) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Muzara'ah International Journal of Economics Management and Social Science Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Ilmu Manajemen Profitability Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Economics and Digital Business Review Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Al asma : Journal of Islamic Education Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Accounting and Finance Review Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi dan Keuangan Kunuz: Journal of Islamic Banking and Finance Robust: Research of Business and Economics Studies Journal of Finance and Business Digital (JFBD) Abdimas Indonesian Journal Malcom: Indonesian Journal of Machine Learning and Computer Science Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Maqrizi : Journal of Economics and Islamic Economics Innovative: Journal Of Social Science Research West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Ekonomi dan Kewirausahaan West Science Journal Markcount Finance West Science Interdisciplinary Studies Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah AMMA : Jurnal Pengabdian Masyarakat West Science Interdisciplinary Studies Income Journal: Accounting, Management and Economic Research Islamic Banking and Finance Phinisi Applied Accounting Journal Journal of Innovative and Creativity Advances in Applied Accounting Research JPS (Jurnal Perbankan Syariah) Dhana Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi Jurnal Mappesona Dhana HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Sciences du Nord Economics and Business Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy GoodWill Journal of Economics, Management, and Accounting
Jamaluddin Majid
Universitas Islam Negeri Alauddin Makassar
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Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Alim Azhari Muttaqien; Jamaluddin Majid; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.249

Abstract

This study aims to determine the effect of human resource competence and internal control systems on the accountability of regional financial management with organizational commitment as a moderating variable (Studies in the Regional Government of Tana Toraja Regency). This research is a quantitative research. This research was conducted at the Regional Work Unit (SKPD) of Tana Toraja Regency, to be precise, in 16 offices and 4 agencies. The subjects in this study were heads of offices or agencies, treasurers, and heads of departments. The sample collection technique in this study used a simple random sampling method. The data collection method was carried out using a questionnaire using a Likert scale. The data analysis technique used is descriptive statistics, data quality test, classic assumption test and hypothesis testing with the help of a computer through the IBM SPSS 21 for windows program. The results of this study are (1) Human Resource Competence has a positive and significant effect on Regional Financial Management Accountability, (2) Internal Control Systems have a positive and significant effect on Regional Financial Accountability, (3) Organizational Commitment is able to moderate the relationship of Human Resource Competence on Management Accountability Regional Finance, (4) Organizational Commitment is able to moderate the relationship between the Internal Control System and the Accountability of Regional Financial Management organizational performance.
Capital Intensity, Inventory Intensity, Leverage, and Tax Aggressiveness: CSR as a Moderator in Consumer Goods Companies Mohammad Hafis Zaenal; Jamaluddin Majid; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.29

Abstract

Tax aggressiveness is a crucial issue in corporate governance in Indonesia because it directly impacts state revenue and corporate legitimacy in the eyes of stakeholders. Differences in corporate financial characteristics, particularly capital intensity, inventory intensity, and leverage, are thought to influence a company's tendency to manage its tax obligations. This study aims to analyze the effect of capital intensity, inventory intensity, and leverage on tax aggressiveness and examine the role of Corporate Social Responsibility (CSR) as a moderating variable. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study sample consisted of 80 observations selected using a purposive sampling method. Hypothesis testing was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that capital intensity, inventory intensity, and leverage have a significant effect on tax aggressiveness. Furthermore, CSR disclosure is proven to strengthen the influence of inventory intensity and weaken the influence of capital intensity and leverage on tax aggressiveness. These findings indicate that CSR acts as a governance mechanism capable of moderating the relationship between corporate financial characteristics and tax aggressiveness. The primary contribution of this research is providing empirical evidence that CSR functions not only as a corporate social responsibility but also as a control instrument in corporate tax strategies in Indonesia.
Revealing the Relevance of Activity Based Costing Accounting in Single Product Manufacturing: Evidence from Coffee Processing MSMEs in Indonesia Muhammad Sapril Sardi Juardi; Yogi Hady Afrizal; Jamaluddin Majid; Hardiwansyah
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.v4i1.355

Abstract

Purpose –This study seeks to enhance the accuracy of Activity‑Based Costing (ABC) relative to traditional methods in determining the Cost of Goods Sold for a single product coffee enterprise. The research gap emerges because prior studies predominantly examine industries with complex product lines, while the application of ABC in single product MSMEs remains understudied, leaving its theoretical contribution insufficiently explored.Methods –This study employs a qualitative case study at CV Berkat Asia, a single product coffee MSME. Data analysis integrates interviews with the production manager to identify activities and cost drivers, supported by annual production cost reports. The ABC method is applied through a two-stage allocation process across four cost pools.Findings – The results showed that the traditional method caused an undercosting of IDR 2.09 per unit, or an aggregate total of IDR 2,608,835 over ten months of production. This distortion arises from the use of a single volume-based overhead rate that does not reflect resource consumption at the batch and facility level, such as machine fuel and quality inspection. In contrast, the ABC method provides a more accurate cost allocation by tracing overhead to the activities actually consumed.Research implications –This study challenges the prevailing assumption that ABC is applicable only to complex industries and demonstrates its relevance for single product MSMEs by enhancing cost transparency and supporting more robust strategic decision making. In doing so, the study offers a meaningful theoretical contribution to cost accounting literature within the context of small and simple manufacturing entities.
Kajian Penyusunan Rencana Kerja Dan Anggaran Dalam Bingkai Maqashid Syariah (Studi Kasus Uin Alauddin Makassar) Maggu, Istiqamah; Majid, Jamaluddin; Bulutoding, Lince; Saban, Azizah
YUME : Journal of Management Vol 9, No 2
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.11181

Abstract

Penyusunan Rencana Kerja dan Anggaran (RKA) merupakan instrumen strategis dalam tata kelola keuangan perguruan tinggi, khususnya pada institusi pendidikan Islam yang memiliki tanggung jawab moral dan sosial dalam mewujudkan kemaslahatan. Namun, praktik penyusunan anggaran pada banyak lembaga pendidikan Islam masih cenderung berorientasi administratif dan teknokratis, sehingga nilai-nilai maqashid syariah belum terintegrasi secara substantif dalam proses perencanaan dan evaluasi anggaran. Penelitian ini bertujuan menganalisis penyusunan RKA di UIN Alauddin Makassar dalam perspektif maqashid syariah, khususnya terkait integrasi prinsip hifz al-mal, hifz al-‘aql, hifz al-nafs, hifz al-nasl, dan hifz al-din. Penelitian menggunakan pendekatan kualitatif deskriptif melalui analisis dokumen regulasi, yaitu PMK 107 Tahun 2024 dan SOP penyusunan RKA UIN Alauddin Makassar, serta kajian literatur tata kelola dan maqashid syariah. Hasil penelitian menunjukkan bahwa penyusunan RKA telah memenuhi aspek kepatuhan regulatif dan akuntabilitas administratif, namun integrasi maqashid syariah masih bersifat implisit dan belum dijadikan indikator eksplisit dalam penetapan prioritas dan evaluasi anggaran. Oleh karena itu, penelitian ini merekomendasikan penguatan integrasi maqashid syariah dalam penyusunan RKA agar anggaran patuh secara prosedur dan  menghasilkan kemaslahatan substantif bagi civitas akademika dan keberlanjutan institusi.
I Internalisasi Budaya Malaqbiq Dalam Akuntabilitas Pengelolaan Dana Desa : Internalisasi Budaya Malaqbiq Dalam Akuntabilitas Pengelolaan Dana Desa Jamaluddin Majid; Risma Eka Saputri; Abd Wahab
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 05 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to assess the accountability of village fund financial management through the cultural values of malaqbiq in Mekkatta village, Majene Regency. This research is a qualitative research with ethnographic method. The source of this research data is through direct interviews with several respondents who come from the research area. The results showed that the accountability system for the financial management of the Mekkatta Village Fund was not in accordance with the standards and principles of accountability, where the management of the APBDes by village officials was less transparent to the community. This shows that the cultural values of malabiq are related to honesty and responsibility, the cultural values of malaqbiq kedo and gauq (honesty) and malaqbiq pau (honest) in being responsible for an act to Allah SWT, but the presence of the Malabiq culture has not been able to increase accountability for the financial management of Mekkata village funds
Motivational Drivers of Shopee PayLater Usage: Economic, Psychological, and Social Perspectives Among Communities in Sinjai Regency, Indonesia Rahmawati; Muslimin kara; Sumarin; Jamaluddin Majid; Muhamatsakree Manyunu
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.462

Abstract

This study examines the growing use of digital credit services by focusing on Shopee PayLater adoption in Sinjai Regency, Indonesia, a region where limited financial access and shifting consumption patterns have increased reliance on flexible payment systems. Despite the rapid expansion of Buy-Now-Pay-Later services, little research has explored the multidimensional motivations driving their use in semi-rural communities. The study aims to identify the economic, psychological, and social motivational drivers behind Shopee PayLater usage among residents of Sinjai. A qualitative research design was employed, using purposive sampling to select community members from diverse occupations, with primary data collected through in-depth, semi-structured interviews. Thematic analysis was used to classify and interpret recurring patterns across interview transcripts. Findings revealed three dominant motivational themes: economic motivations, particularly the convenience of deferred payment and financial flexibility in meeting urgent or strategic needs; psychological motivations, including emotional satisfaction, perceived modernity, and increased self-confidence from participating in contemporary consumption trends; and social motivations, such as peer influence, community norms, and the desire to avoid social exclusion in digital shopping practices. These results show that PayLater adoption is driven not merely by financial necessity but by a combination of emotional and social dynamics embedded in everyday life. The study contributes to the understanding of digital credit behavior in developing regions and offers practical implications for policymakers and financial service providers seeking to design responsible, inclusive, and culturally attuned digital financing solutions.
Co-Authors A, ASTUTI A., Chevy Herli Sumerli A.M. Nur Atma Amir Abd Wahab Abda Abda Abdi Dzul Jalal Ikram Abdul Rasyid Achmad Riady Aditya, Roby Agus Setiyawan Ahmad Efendi Alfian Fani Alim Azhari Muttaqien Alvionita Paru, Maria Ambo Asse Ameliyani, Rizki Amir, Muh Ikraam Sayyid Amiruddin K Andi Ruslan Andi Wawo Andi Yusrifal Andi Yusril Cibu Cibu Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arif Mashuri Arifin, Agus Zainul Arsyad, Kamaruddin asnani asnani Aspiati Samiun Astriani Astriani ASTRINA TAHANG Azwar Azwar, Azwar Badollahi, Ismail Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Bustan Ramli Chevy Herli Sumerli Dede Rustaman Della Fadhilatunisa Dhety Chusumastuti Dian Hajra Diawati, Prety Didi Permadi Sukur Dina Fahma Sari, Dina Fahma Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami fadil, Ahmad Fahrudin Fahrudin Faizah, Siti Nur Fajri Dwiyama Farid Fajrin Fatahillah R Fatimah Fatimah Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hamsa Hamsa Hanafi, M. Raihan Wafil Amin Hardiwansyah Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi Hiras Pasaribu HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Judijanto, Loso Jumriati, Jumriati Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati Lince Bulutoding Linda Lidyawati Listiana Sri Mulastih Loso Judijanto Lutfi, Muhtar Made Susilawati Maggu, Istiqamah Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Mediyati Mediyati Mega Ilhamiwati Memen Suwandi Muh Mujihal Fikri Jalil Muh. Fachrul Ryantama Muhamatsakree Manyunu Muhammad Rizky Yahya Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Syahrul Munir Muhammad Yusuf Hidayat Mulastih, Listiana Sri Munawwarah, Besse Husna Munir, Muhammad Syahrul Musdalifah Musdalifah Muslimin Kara Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustamim, Mustamim Naslia Naslia Nasrullah Bin Sapa Ngurah Pandji ningrum, dedah - Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurchayati Nurchayati Nurfitrah Nurfitrah Nurhidayat Nurhidayat Nurul Nadila Idward Nurwijayanti Oktafia, Lefin Olha S. Niode Possumah, Bayu Taufik Prasetio, Allung Purwanto - Purwanto Rahmawati Rahmawati Muin Rahyuni, Gusty Raodahtul Jannah Rasti Pebry Pebry Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Ridwan Tabe Rika Dwi Ayu Parmitasari Risma Eka Saputri Riza Praditha Rizka Amaliah Robert Jao Roby Aditiya ROOSGANDA ELIZABETH Roosganda Elizabeth RR. Ella Evrita Hestiandari Rusman, Hedar Saban, Azizah Safri Haliding Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Samalua Waoma Sapriadi, Nia Rahmadani Saprin Saprin Saprin Saprin, Saprin Saputra, Reza Eka Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh Suardi Bakri, Suardi Sudarmanto, Eko Sudiana, Urip Suhartono Sumarin Suwandi Ng Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Syaripuddin Rasyid Tabe, Ridwan Thitus Gilaa Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Trisno Wardy Putra Uli Wildan Nuryanto Urip Sudiana Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wan Ajijah Wijayanti, Indah Oktari Yahya, Muhammad Rizky Yogi Hady Afrizal Zainal Abidin Zainal Abidin