Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.784

P-Index

This Author published in this journals

All Journal Journal of Accounting and Investment AKTSAR: Jurnal Akuntansi Syariah SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAF- Journal of Accounting and Finance Accounting Profession Journal (APAJI) Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon Jurnal Akuntansi Kontemporer

Muliati Muliati

Universitas Tadulako

Author-ID : 3726939

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 11 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF MICRO, SMALL, AND MEDIUM ENTITIES IN CENTRAL SULAWESI PROVINCE Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v3i2.558

The purpose of this research is to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs) by Micro, Small, and Medium Enterprises (MSMEs) in Central Sulawesi Province. This research is a qualitative descriptive study. The informants included MSMEs supervisors from the the Cooperative, Small, and Medium Enterprises Offices in all regencies/city in Central Sulawesi Province and MSMEs actors in Palu City. The results of this study reveal that MSMEs in Central Sulawesi Province had not implemented accounting and FAS MSMEs properly and correctly. The majority of MSMEs in Central Sulawesi Province only do bookkeeping very simply. This is because MSMEs have insufficient accounting knowledge and skills.

Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to investigate the effect of corporate social responsibility on earnings management by considering the impact of investor protection.Design/Methodology/Approach: This study’s population was plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. The period of this study was from 2012 to 2017. Moreover, the hypotheses testing technique used was multiple regression analysis.Research findings: This study’s results revealed that corporate social responsibility disclosure and investor protection significantly affected earnings management.Theoretical contribution/Originality: These results support the ethics hypothesis stating that companies committed to ethics view earnings management unethical behavior. This study also verifies the relationship between legal systems and earnings management.

PENGARUH INFORMASI KEUANGAN DAN INFORMASI NON KEUANGAN TERHADAP INITIAL RETURN DI BURSA EFEK INDONESIA Zainuddin; Yustiana Djaelani; Muliati
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i1.38

The purpose of this study was to analyze the effect of financial and non-financial information on initial returns on the Indonesia Stock Exchange. Financial information in this study is measured by the variables of earnings per share, debt to equity ratio, return on assets, the proportion of old shareholder ownership, and price earning ratio. Non-financial information is measured by variables of auditor reputation, underwriter reputation, and company age. The data collection method used purposive sampling. The number of research samples is 52 companies that experience underpricing when conducting initial public offerings listed on the Indonesia Stock Exchange in 2015-2018. The analytical tool used is multiple linear regression analysis using SPSS 25 analysis tool. The results show that earnings per share, return on assets, the proportion of old shareholder ownership, underwriter reputation, and company age have a significant effect on initial return. Meanwhile, debt to equity ratio, price earning ratio, and auditor reputation have no effect on initial return.

Persepsi Nasabah tentang Tabungan Wadiah Rahayu Indriasari; Muliati Muliati; Arief Budi Santoso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 1 (2018)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.36 KB)

AbstractThis research aims to explore a customer perception of wadiah savings on BNI Syariah Branch Palu. This research method uses a qualitative method with Islamic phenomenological approach. The results of this research found customer funds can be used by bank in wadiah contract. Profit sharing is not given in wadiah savings because the position of contract as the deposit. Customers tend to be more interest in using wadiah savings because the facilities obtained are the same as the savings customers in general. In addition, wadiah savings felt more reassuring because customers don’t have to worry their funds will be reduced.AbstrakPenelitian ini bertujuan untuk mengeksplorasi persepsi nasabah tabungan wadiah di BNI Syariah Cabang Palu. Metode penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi Islam. Hasil penelitian menunjukkan bahwa dana nasabah wadiah dapat dimanfaatkan oleh bank. Tidak ada bagi hasil yang diberikan dalam tabungan wadiah karena kedudukan akadnya sebagai titipan. Nasabah cenderung lebih tertarik menggunakan tabungan wadiah karena fasilitas yang diterima sama dengan nasabah penabung pada umumnya. Selain itu, tabungan wadiah dirasa lebih menenteramkan karena nasabah tidak perlu khawatir dananya berkurang.

PENDAMPINGAN MANAJEMEN KEUANGAN PEDAGANG KAKI LIMA PASAR MANONDA BINAAN BAZNAS PROVINSI SULAWESI TENGAH Muliati Muliati; Arung Gihna Mayapada; Abdul Pattawe
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/pkm.v2i2.1050

Street vendors as part of micro, small, and medium enterprises are the main contributors to the Indonesian economy in general and Palu City in particular. Even so, the development of street vendors’ businesses are not significant and do not even last long. This is due to the lack of awareness and knowledge regarding effective and efficient business financial management. The community service team in collaboration with the National Amil Zakat Agency (Baznas) of Central Sulawesi Province held financial management assistance to street vendors at Manonda Traditional Market who received capital assistance from Baznas of Central Sulawesi Province in 2021. The method of implementing the service through brainstorming and supervision was chosen because street vendors would be given awareness and knowledge of financial management and assisted in its implementation. Mentoring would be given to 20 street vendros, each of whom received IDR 500,000. Brainstroming was done to provide awareness and direction to street vendors regarding good financial management. Supervision was carried out in order to ensure the sustainability of the financial management implementation that has been taught. All service activities were carried out well and enthusiastically received by Baznas of Central Sulawesi Province as partner and street vendors at Manonda Market as beneficiaries.

Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako Yulianti Yulianti; Muliati Muliati; Jurana Jurana; Muhammad Darma Halwi; Nina Yusnita Yamin; Mustamin Mustamin
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17449

The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.

Persepsi Nasabah tentang Tabungan Wadiah Rahayu Indriasari; Muliati; Arief Budi Santoso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 1 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.36 KB)

AbstractThis research aims to explore a customer perception of wadiah savings on BNI Syariah Branch Palu. This research me-thod uses a qualitative method with Islamic phenomenological approach. The results of this research found customer funds can be used by bank in wadiah contract. Profit sharing is not given in wadiah savings because the position of contract as the deposit. Customers tend to be more interest in using wadiah savings because the facilities obtained are the same as the savings customers in general. In addition, wadiah savings felt more reassuring because customers don’t have to worry their funds will be reduced. AbstrakPenelitian ini bertujuan untuk mengeksplorasi persepsi nasabah tentang tabungan wadiah di BNI Syariah Cabang Palu. Metode penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi Islam. Hasil penelitian menunjukkan bahwa dana nasabah wadiah dapat dimanfaatkan oleh bank. Tidak ada bagi hasil yang diberikan dalam tabungan wadiah karena kedudukan akadnya sebagai titipan. Nasabah cenderung lebih tertarik menggunakan tabungan wadiah karena fasilitas yang diterima sama dengan nasabah penabung pada umumnya. Selain itu, tabungan wadiah dirasa lebih menenteramkan karena nasabah tidak perlu khawatir dananya berkurang.

The Management of School Operational Assistance (SOA) through Tax Administration at Tojo Una Una’s Financial and Asset Management Agency Muhammad Iqbal Bakri; Andi Mattulada; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muliati; Muhammad Din; Femilia Zahra; Andi Chairil Furqan
Research Horizon Vol. 2 No. 4 (2022)
Publisher : Publindo Akademika

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. This study aims to analyze the management of School Operational Assistance (SOA) through tax administration at Tojo Una Una’s Financial and Asset Management Agency, Central Sulawesi Province, Indonesia. The approach that will be taken in implementing community service activities is through an explanation of the management of the SOA fund treasurer and the person in charge of the principal of each school in the Tojo Una Una Regency, the duties and authorities of the SOA fund treasurer. Pre and post-tests were tested using the Compare Means Paired- Sample T-Test analysis with the statistical analysis tool SPSS because the data came from the same subject. The results highlight that the management of SOA funds has not been fully effective because several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning, implementation, and accountability aspects. Therefore, to improve technical capabilities and skills in the management of SOA funds, especially related to SOA tax administration, it is necessary to carry out service in the form of socialization related to SOA tax administration, which will be framed in an effective communicative, and relaxed manner.

Pengukuran Pembangunan Berkelanjutan Di Indonesia Irfandi A. Noyo; Muliati Muliati; Yulia Gita Samir; Kasmawati Kasmawati
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.6310

Sustainable development is an abstract idea with complex goals and different aspects. This research was conducted to determine how sustainability can be measured, especially in Indonesia. This study describes sustainability as balancing economic, social, environmental, and legal development and management. The method of analysis in this study is quantitative but within the framework of descriptive analysis. Descriptive analysis is done by looking at the data through graphs and tables. Sustainable development is assessed in two ways. The first uses partial development indicators, and the second uses a composite index. This study provides one of the empirical pieces of evidence that sustainability requires a high level of balance between dimensions (economic, social, environmental, legal, and governance). Keywords: Sustainable development; Composite index

PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA Chalarce Totanan; Arista Arista; Nina Yusnita Yamin; Muhammad Ikbal Abdulllah; Muliati Muliati; Rahayu Indriasari
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3065

Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.

Co-Authors Abdul Kahar Abdul Pattawe Abdullah, Muhammad Ikbal Andi Chairil Furqan Andi Mattulada Arief Budi Santoso Arista Arista Arung Gihna Mayapada Erlina Djaniba Femilia Zahra Fikry Karim Irfandi A. Noyo Kasmawati Kasmawati Muhammad Bakri Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Mustamin Mustamin Nina Yusnita Yamin Nurdin, Jurana Rahayu Indriasari Tampang Tampang Totanan, Chalarce Yulia Gita Samir Yulianti Yulianti Yustiana Djaelani Zainuddin Zainuddin

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search