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All Journal Dinamika Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat (ABDIRA) ProBisnis : Jurnal Manajemen Social Science Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi PENG: Jurnal Ekonomi dan Manajemen International Journal of Education, Vocational and Social Science
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana, Marliana; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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

Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method. Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.   Keywords: Capital Expenditure, Revenue Sharing Fund, Flypaper Effect, Regionally Generated Revenue
Religious Education Guidance in Improving the Spirituality of Victims of Drug Abuse Pratiwi, Rahmi; Mukhtaruddin, Mukhtaruddin
Scaffolding: Jurnal Pendidikan Islam dan Multikulturalisme Vol 5 No 1 (2023): Pendidikan Islam dan Multikulturalisme
Publisher : Institut Agama Islam Sunan Giri (INSURI) Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/scaffolding.v5i1.2702

Abstract

This study aims to explain the implementation of religious education guidance in improving spirituality at the Bhayangkara Indonesia Narcotics Abuse Prevention Rehabilitation Institute (LRPPN). This research is qualitative with a case study research approach. The research subjects were religious education guidance officers and clients at the Bhayangkara Indonesia Narcotics Abuse Prevention Rehabilitation Institute (LRPPN)—data collection methods using interviews, observation, and documentation. Data analysis is done through data reduction, presentation, conclusion drawing, and verification. The results showed that religious education guidance is very important to be given to clients who are undergoing drug rehabilitation. The implementation of religious education guidance provided to clients at the Bhayangkara Indonesia Drug Abuse Prevention Rehabilitation Institute (LRPPN) is in the form of mandatory 5-time prayer activities, Tahajud sunnah prayers, Duha, and repentance. Salim with the recitation of fadilah-fadilah with four book guidelines, morning & evening zikr, Muzakarah Adab, Tajwid, and Religy Group. Through the religious education guidance at the Bhayangkara Indonesia Drug Abuse Prevention Rehabilitation Institute (LRPPN), clients get many benefits that can be applied in the family and community environment after the client leaves the Rehabilitation Institution.
Karakteristik Kimia dan Fisikia Pempek Lenjer dengan Perbandingan Ikan Seluang dan Metode Pemasakan Dasir, Dasir; Alhanannasir, Alhanannasir; Mukhtaruddin, Mukhtaruddin; Setiawan, Eka A
AGRITEKNO: Jurnal Teknologi Pertanian Vol 12 No 2 (2023): AGRITEKNO: Jurnal Teknologi Pertanian
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jagritekno.2023.12.2.153

Abstract

The scarcity of belida fish and snakehead fish as raw materials for pempek is due to the not-yet-optimal cultivation efforts being carried out, and belida fish are protected or prohibited from being caught, causing the price of these fish more expensive. Pempek entrepreneurs replace it with sea fish such as mackerel, parang-parang fish, and other types of sea fish, but the taste and aroma of the pempek produced are slightly fishy. This problem causes the need to use alternative freshwater fish, including seluang fish. The method of solving the problem is to research making pempek with a ratio of seluang fish consisting of (S1) = 40% seluang fish: 60% tapioca flour, (S2) = 50% seluang fish: 50% tapioca flour, (S3) = seluang fish 60%: 40% tapioca flour with the cooking method (M1) = steaming method and M2 = boiling method. The results of research on the average pempek protein content ranged from3.23% to 8.51%, fat content from 2.10% to 4.44%, calcium levels from 157.33 mg/10 g to 224.00 mg/100 g, and the average elasticity from 0.4 gF to 2.10 gF. The conclusion of the research results showed that pempek lenjer with a ratio of seluang S3 (60% seluang fish with 40% tapioca flour) and cooking method M1 (steaming) had a very significant effect on protein content, fat content, calcium levels, and elasticity. The highest protein, fat, and calcium content, respectively 8.51%, 4.44%, and 224 mg/100 g, were found in S3M1 (60% seluang fish with 40% tapioca flour and boiling method). In comparison, the highest chewiness was in S1M1 (40% seluang fish with 60% tapioca flour and steaming).
Pengenalan Akuntansi bagi Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir Farhan, Muhammad; Novriansa, Agil; Kalsum, Umi; Mukhtaruddin, Mukhtaruddin
Sricommerce: Journal of Sriwijaya Community Services Vol. 1 No. 1 (2020): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v1i1.11

Abstract

UMKM di Indonesia merupakan salah satu soko guru perekonomian Indonesia selain koperasi. Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah, namun hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini dikarenakan UMKM masih memiliki pengetahuan yang lemah dalam proses pencatatan akuntansi dan kesadaran yang rendah tentang pentingnya informasi akuntansi dalam dunia usaha. Oleh karena itu, kegiatan pengabdian masyarakat berupa pelatihan pengenalan akuntansi sederhana bagi UMKM masih sangat diperlukan. Pelatihan ini ditujukan bagi pelaku UMKM yang ada di Desa Kota Daro Kecamatan Ogan Ilir. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Hasil dari kegiatan ini menunjukkan bahwa pelaku UMKM di Desa Kota Daro dalam menjalankan usahanya cenderung tidak melakukan praktik akuntansi. Beberapa pelaku UMKM di Desa Kota Daro juga ada yang belum paham tentang akuntansi dan apa tujuan pembuatan laporan keuangan. Kegiatan pengabdian masyarakat ini membantu memberikan himbauan, motivasi dan pengetahuan kepada seluruh pelaku UMKM di Desa Kota Daro untuk menerapkan praktik akuntansi sederhana dalam kegiatan usaha mereka sehingga mereka dapat meningkatkan kinerja keuangan usaha mereka.
Corporate Social Responsibility (CSR) : Insights From A Systematic Literature Review Tyas Prasetyawati; Gusti Syavinatusshara Al Habib; Mukhtaruddin, Mukhtaruddin
International Journal of Education, Vocational and Social Science Vol. 3 No. 04 (2024): November, International Journal of Education, Vocational and Social Science( I
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v3i04.1373

Abstract

This systematic literature review focuses on recent studies on Corporate Social Responsibility (CSR), specifically from 2020 to 2024. The review aims to provide a comprehensive understanding of CSR developments, current trends, and theoretical foundations, with particular attention to recent academic contributions ( United Nations Global Compact, 2022). This study examines the role of CSR in promoting sustainability across environmental, social, and economic dimensions, analyzes the impact of CSR activities on stakeholders, and identifies research gaps for future exploration. It also discusses the theoretical frameworks commonly used in CSR studies and explores the methodologies used by researchers. (Carroll, AB, & Brown, J, 2022). This study uses a Systematic Literature Review (SLR), which systematically collects, evaluates, and analyzes relevant literature on Corporate Social Responsibility (CSR) to uncover research trends and gaps. One of the important findings is the relationship between CSR and financial performance, which has received considerable attention in recent literature. Many studies highlight a positive correlation, indicating that well-implemented CSR initiatives can enhance brand reputation, customer loyalty, and overall profitability.
ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG), INTELLECTUAL CAPITAL, DAN FIRM VALUE : PENGARUH MODERASI BUSINESS COMPLEXITY Ramadhanti, Dini; Mukhtaruddin, Mukhtaruddin; Muizzuddin, Muizzuddin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13400

Abstract

Penelitian ini bertujuanuntuk menganalisis pengaruh antara ESG terhadap Firm Value, menganalisis pengaruh antara Intellectual Capital terhadap Firm Value, menganalisis pengaruh antara Business Complexity terhadap Firm Value, menganalisis pengaruh moderasi Business Complexity terhadap hubungan antara ESG dan Firm Value, dan menganalisis pengaruh moderasi Business Complexity terhadap hubungan antara Intellectual Capital dan Firm Value. Pendekaatan yang digunakan pada penelitian ini adalah penelitian kuantitatif dengan menggunakan Moderated Regression Analysis (MRA) menggunakan bantuan software eviews 12. Hasil penelitian menunjukkan bahwa Koefisien determinasi penelitian ini menunjukan pada angka 18,29% yang berarti bahwa variabel bebas hanya mampu menjelaskan variabel terikat dengan 18,29% sedangkan sisanya sebesar 81,61% dipengaruhi oleh faktor lain di luar model ini.
Gender Diversity as a Moderator: Exploring its Impact on the Link Between Sustainability Reporting and Firm Value Chen, Ming; Robiani, Bernadette; Saftiana, Yulia; Mukhtaruddin, Mukhtaruddin
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3667

Abstract

This study seeks to examine the influence of gender diversity on the relationship between sustainability reporting and firm value in Indonesian manufacturing enterprises from 2021 to 2023. This study utilizes secondary data derived from the annual reports of firms listed on the Indonesia Stock Exchange (IDX). This study measures gender diversity by the percentage of female members on a company's board of commissioners. Sustainability reporting is measured using the GRI 2016 standards, with the economic sector divided into 6 subsections consisting of 13 indicators, the environmental sector divided into 8 subsections consisting of 30 indicators, and the social sector divided into 19 subsections consisting of 34 indicators. Firm value is measured using the Price-to-Book Value ratio. The research sample consists of consumer non-cyclicals, and purposive sampling technique is employed. To analyze the data, this study applies Moderated Regression Analysis (MRA) with the assistance of SPSS. The results of the study indicate that gender diversity does not moderate the effect of sustainability reporting on firm value. This finding suggests that while sustainability reporting may influence firm value, gender diversity does not have a significant moderating effect in the context of manufacturing companies in Indonesia. This study recommends considering other factors that may be more effective in moderating the relationship between sustainability reporting and firm value.Keywords: "Gender Diversity"; "Sustainability Report"; and "Firm Value"
Sistematic Literature Review: The Effect of Tax Planning and Tax Management on Financial Performance Santoso, Rizki Agung; Harefa, Tulus; Mukhtaruddin, Mukhtaruddin
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4470

Abstract

Tax planning and tax management are strategies used by companies to optimize tax obligations to improve financial efficiency and minimize tax risks. This study aims to identify research gaps and understand the relationship between tax planning, tax management, and tax strategies on financial performance. The method used in this research is Sistematic Literature Review (SLR) by analyzing 25 academic literatures from scientific databases such as Garuda, Sinta, ResearchGate, MDPI, and Springer in the 2020-2025 publication period. This study highlights tax regulations, corporate governance, financial transparency, and industry characteristics that influence tax strategies. The results reveal that there are inconsistencies in the results of previous studies, especially regarding the effect of tax planning and earnings management on tax strategies. Some studies find that tax planning can improve financial performance, while other studies show that aggressive tax strategies risk reducing financial transparency and stability. In addition, it was found that external factors such as tax policy, corporate governance, and international regulations have a significant role in shaping corporate tax strategies. This finding confirms that the effectiveness of tax strategies does not only depend on internal corporate factors, but is also influenced by regulatory dynamics and macroeconomic factors. This study has limitations in the scope of the literature analyzed, so future studies are expected to expand references and deepen the analysis of tax strategies in various industrial sectors and different jurisdictions.
Transformasi Artificial Intelligence dalam Akuntansi Keuangan: Inovasi dalam Pengambilan Keputusan atau Memunculkan Tantangan Baru? Nazari, Esa Cahyani; Mukhtaruddin, Mukhtaruddin
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 1 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i1.3158

Abstract

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.
Unveiling the research landscape women and Islamic Sharia in Aceh: A bibliometric review through google scholar indexed journals Ruslan, Ruslan; Purnomo, Pungki; Mukhtaruddin, Mukhtaruddin; Nurrahmi, Nurrahmi; Ghazali, Asmadi Mohammed
INTERNATIONAL JOURNAL OF CHILD AND GENDER STUDIES Vol 11, No 1 (2025)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/equality.v11i1.28264

Abstract

Women have become a significant focus in the implementation of Islamic Sharia in Aceh in recent years. This paper examines the development of research on women in relation to Islamic Sharia in Aceh and maps the bibliometric relationships among articles published in Google Scholar-indexed journals from 2007 to 2023. Utilizing a quantitative method with a bibliometric approach, data was collected through a literature search using Harzing's Publish or Perish application. The analysis was conducted using the Vosviewer application, which visualizes network, overlay, and publication density aspects. The findings indicate a decline in studies on women and Islamic law by the end of 2023, with the peak publication year being 2022, which saw five articles, while only one article was published in 2023. From 2007 to 2023, a total of 22 research articles were identified, accumulating 232 citations. The most cited author during this period is Muhammad Ansor, with three articles and 93 citations. The Al-Jami'ah Journal and Analisa Journal were the leading publishers on this topic. The bibliometric relationship map revealed 163 items grouped into ten clusters, covering topics such as sharia regulations on Muslim dress, gambling, women's participation, and human rights up to 2012. In contrast, discussions from 2012 to 2022 shifted towards domestic violence, sexual violence, and protection. While subjects like sharia regulation and Muslim dress have been extensively researched, areas such as protection, human rights, and women's involvement remain underexplored.
Co-Authors Abdul Manan Agil Novriansa Alhanannasir, Alhanannasir Ali Hasan, Nurhayati Almadania, Niswana Bernadette Robiani Cantika Mauli Tamara Marasin Damayani, Fitri Dasir, Dasir Dirta Pratama Atiyatna Failasufa, Mila Febriani, Fenti Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Harefa, Tulus Helmy Royaldi Ika Sasti Ferina, Ika Sasti Jamilah, Wardatul Javier Iffat Habibbullah Marpaung Junaidi, Nabila Arie Kartasari, Shelly Febriana Krisna Praditya Marliana Marliana, Marliana Martinus Priandono Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muhammad Rafi Putra Yusran Muizzuddin Muizzuddin, Muizzuddin Nazari, Esa Cahyani Novelia, Riska Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Prasetyawati, Tyas Pungki Purnomo, Pungki Purba, Anggi Martuah Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Rika Henda Safitri, Rika Henda Ruslan Ruslan Sabikah Ulima Paw Waz Safri, T. Mulkan Saifullah Idris Santoso, Rizki Agung Setiawan, Eka A Setiawati, Riza Solly Aryza Sulaiman Sulaiman Syukrinur Syukrinur Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Zahrani, Olivia Putri