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All Journal Jurnal Akuntansi Multiparadigma Hasanuddin Economics and Business Review Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Owner : Riset dan Jurnal Akuntansi Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen Economy Deposit Journal ( E-DJ) Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) INTEGRITAS : Jurnal Pengabdian Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) JURNAL AKUNTANSI Paulus Journal of Accounting (PJA) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Ekopem: Jurnal Ekonomi Pembangunan International Journal of Educational Research and Social Sciences (IJERSC) AJAR (Asian Journal of Accounting Research) (e-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains Akuntansi'45 Journal of Social Research Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Jurnal Ekonomi Bisnis dan Akuntansi Madani: Jurnal Pengabdian Ilmiah. Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Amsir Management Journal Islamic Economic and Business Journal International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Edunity: Kajian Ilmu Sosial dan Pendidikan Asian Journal of Management Analytics Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah JURNAL AKUNTANSI DAN BISNIS Borobudur Accounting Review Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economos : Jurnal Ekonomi dan Bisnis International Journal of Management Research and Economics OIKONOMIA: Journal of Economics and Management Science West Science Accounting and Finance Journal of Management, Economic, and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JIAR : Journal Of International Accounting Research Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Journal of Advances in Accounting, Economics, and Management International Journal of Sustainable Applied Sciences (IJSAS) Social Sciences Insights Journal International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Sektor Publik Advances In Social Humanities Research IJMA Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Business, Accounting and Management Journal Advances in Management & Financial Reporting International Journal of Islamic Economics (IJIE) Jurnal Hukum Islam dan Hukum Keluarga International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research International Journal of Humanities, Education, and Social Sciences IPSSJ Bata Ilyas Educational Management Review Journal of Multidisciplinary Academic Business Studies Jurnal Ilmiah Manajemen Dan Kewirausahaan International Journal of Economics and Development Amnesty: Jurnal Riset Perpajakan ABM: International Journal of Administration, Business and Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Haliah, Haliah
Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY (STUDI KASUS PADA KABUPATEN NABIRE TAHUN 2019-2021) Indah Putri Nurafifah; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Bisnis Vol. 2 No. 2 (2022): Oktober 2022 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v2i2.170

Abstract

This study aims to determine the performance of Pemerintah Daerah Kabupaten Nabire using the Value For Money approach in 2019-2021. Value For Money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and also effectiveness. This research is a quantitative descriptive study, where this research will describe the phenomena or characteristics of the data during the period 2019, 2020 and 2021 using the value for money method approach which consists of the analysis of Economic Ratios, Effectiveness Ratios and Efficiency Ratios. This research was conducted at Pemerintah Daerah Kabupaten Nabire using secondary data sources. Secondary data obtained in the form of documentation, namely the number of results from the APBD and RAPBD of the Pemerintah Daerah Kabupaten Nabire on the DJPK (Directorate General of Fiscal Balance) Data Portal website of the Ministry of Finance: https://djpk.kemenkeu.go.id/portal/data/apbd. This study shows that the performance of the Pemerintah Daerah Kabupaten Nabire has not met the value for money principle because the economic ratio shows a value of > 100% in 2019 and 2021 meaning it is not economical because the realization of expenditure is greater than the budget, the efficiency ratio shows a value of > 100% in 2019 meaning that it is inefficient because the realization of expenditure is greater than the realization of income, and the effectiveness ratio shows a value of <100% in 2019-2020 which means that it is not effective because the realization of income is smaller than the revenue budget.
Implementasi Manajemen Strategi Dalam Meningkatkan Kualitas Pelayanan Di Sektor Publik Sri Ayu Fratiwi; H Haliah; Andi Kusumawati
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1034

Abstract

Dalam menjalankan aktivitas internal di organisasi sektor publik perlu adanya pengaturan efektif dan efisien. Salah satu caranya adalah implementasi manajemen startegi untuk mencapai orientasi organisasi yakni peningkatan kinerja yang maksimal untuk mencapai tujuan organisasi. Analisis penelitian ini bertujuan untuk mengetahui seberapa besar peran manajemen strategi dalam upaya peningkatan kualitas kinerja. Penerapan manajemen strategi sector publik merupakan salah satu jalan terbaik untuk mencapai good governance. Dalam upaya mewujudkan kinerja organisasi pemerintah yang semakin baik dalam memberikan pelayanan kepada masyarakat . Penerapan manajemen strategi pada organisasi sector publik menjadi suatu hal yang amat penting dalam meningkatkan efektivitas kinerja prganisasi sector publik. Adapun teknik analisis yang digunakan adalah deskriptif kualitatif. Didalam tulisan ini akan membahas secara konseptual aspek-aspek teoritis terkait penerapan manajemen strategi dalam pengukuran kinerja. Dan juga akan membahas mengenai kendala apa saja yang terjadi dalam pengukuran kinerja organisasi sector public.
ERP in Public Sector Reform: A Systematic Literature Review of Technological, Organizational, and Institutional Factors Muhammad Ashar; Haliah Haliah; Nirwana Nirwana
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.810

Abstract

Public sector reform has gained momentum worldwide, driven by the need for efficiency, accountability, and service improvement. Amid these efforts, the adoption of Enterprise Resource Planning (ERP) systems has emerged as a promising solution to modernize public sector operations. This study aims to provide a comprehensive understanding of the factors influencing ERP implementation in public sector reform through a Systematic Literature Review (SLR) of studies published from 2020 to 2024. The research examines three critical dimensions: technological, organizational, and institutional factors. Findings reveal that IT infrastructure readiness, system compatibility, and digital innovation are pivotal to the success of ERP systems, while organizational challenges such as bureaucratic structures and change resistance hinder effective implementation. Additionally, coercive, normative, and mimetic pressures from government policies and international standards drive ERP adoption. This research underscores the importance of a contextualized approach that integrates external pressures with internal readiness for digital transformation. The study contributes to ERP literature by offering a holistic view of public sector ERP challenges and opportunities and provides recommendations for policymakers to facilitate successful ERP adoption. Future research should explore cross-country comparisons and empirical case studies to further understand the nuanced implementation processes in different national contexts.
PEMANFAATAN APLIKASI KASIR DAN SISTEM AKUNTANSI SEDERHANA TERHADAP PENGAMBILAN KEPUTUSAN UMKM MIKRO KECIL Andi Sri Kumala Putri P; Haliah Haliah; Darmawati Darmawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.311

Abstract

This study aims to examine the partial and simultaneous influence of the use of digital cashier applications and simple accounting systems on the quality of decision-making in Micro and Small Enterprises (MSEs) in Sidenreng Rappang Regency. The MSE sector, despite contributing dominantly to the economy, still faces challenges in weak financial recording practices. Field phenomena show that the adoption of cashier applications is often partial and only trend following, not maximized as a simple accounting system. This study uses a quantitative approach with a survey method, involving 30 micro and small MSEs as a sample through purposive sampling techniques. The data was analyzed using Multiple Linear Regression Analysis with SPSS software. The results of the hypothesis test showed that (H1) the use of cashier applications (Sig. 0.003; Koef. 0.421) and (H2) the use of a simple accounting system (Sig. 0.012; Koef. 0.356) partially has a positive and significant effect on the quality of MSE decision-making. Furthermore, (H3) both variables simultaneously had a significant effect on the quality of decision-making (Sig. 0.000) The coefficient of determination of 0.568 shows that 56.8% variation in the quality of decision-making can be explained by this model. The results of the study concluded that the synergy between the digitization of transaction recording and the implementation of a simple accounting system is very important in improving MSE business decisions
Implementasi Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan Khadijah Darwin; Haliah Haliah; Nirwana Nirwana; Syamsuddin Syamsuddin; Andi Kusumawati
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11297

Abstract

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.
Akuntabilitas Fiskal Pemerintah Daerah dalam Era Desentralisasi: Analisis Empiris Kinerja Serapan Anggaran Provinsi di Indonesia: Fiscal Accountability of Local Governments in the Era of Decentralization: An Empirical Analysis of Provincial Budget Absorption Performance in Indonesia Sri Haryani; Haliah; Darmawati
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9605

Abstract

Penelitian ini bertujuan menganalisis pengaruh pagu belanja terhadap kinerja serapan anggaran pemerintah daerah provinsi di Indonesia dalam konteks desentralisasi fiskal. Menggunakan pendekatan kuantitatif dengan paradigma positivis, penelitian ini memanfaatkan data panel 38 provinsi selama periode 2015–2024. Kinerja serapan anggaran diukur sebagai rasio antara realisasi belanja dan pagu belanja, sedangkan pagu belanja digunakan sebagai variabel independen utama yang mencerminkan kapasitas perencanaan fiskal daerah.. Hasil penelitian menunjukkan bahwa pagu belanja berpengaruh positif dan signifikan terhadap kinerja serapan anggaran, meskipun besarnya pengaruh bersifat moderat. Temuan ini mengindikasikan bahwa peningkatan alokasi anggaran belum sepenuhnya diterjemahkan menjadi realisasi belanja yang optimal. Penelitian ini memberikan implikasi kebijakan mengenai pentingnya penguatan manajemen pelaksanaan anggaran dan kapasitas institusional pemerintah daerah guna meningkatkan efektivitas belanja publik dalam era desentralisasi fiskal.
ANALYSIS OF EFFECTIVENESS AND EFFICIENCY IN BUDGET ABSORPTION Sharaswati; Haliah; Nirwana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.151

Abstract

Population and Registration Service Civil Buton Regency is element organizer affairs government area in the field administration population and registration civil being​ authority area . Budget shopping at the Population and Registration Service Civil Buton Regency sourced from Budget Regional Income and Expenditures (APBD). Budget provided​ must used in a way Good . If given budget​ No walk in a way effective and efficient so give rise to impact form use budget misdirected spending , overspending​​​ mark budget (overspending ) , shop below mark budget (underspending) , and violating purchases provision law (fraud spending) . Study This aim For analyze realization budget shopping to effectiveness and efficiency absorption budget shopping at the Population and Registration Service Civil Buton Regency . Research methods used​ is method descriptive quantitative . Research result This show that level effectiveness absorption budget shopping For 2016 effective​ of 98.98%, effective in 2017 of 92.65%, effective in 2018 of 95.12%, effective in 2019 amounting to 96.94%, and effective in 2020 amounting to 91.46%. Efficiency level absorption budget shopping For 2016 is very efficient amounting to 41.36%, in 2017 it was very efficient amounting to 47.32%, in 2018 it was very efficient amounting to 51.36%, in 2019 it was efficient amounted to 64.82%, and 2020 was very efficient of 58.85%
Co-Authors . A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Adnan, Mohammad Arfandi Afifah Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alamsyah Razak, Muhammad Fajar Alia Rezki Amalia Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amaliah Liwan, Nadhilah Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia D&#039;Ornay Anastasia D'Ornay Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Rafiyadi Eka Saputra Andi Sri Kumala Putri P Mala Andi Yustika Manrimawagau Bayan Andry Andry ANDRY ANDRY ANDRY, ANDRY Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Asri Usman Asri Usman Ayu Rinathi Minggu Bahri, Nur Alim Bashiruddin Ahmad Darmawati Darmawati Darmawati Darmawati Darmawati Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Dwi Kartika Aulya Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatima, Nurul Asda Fatimah Zahra Fifi Selvi Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Gunawan Hadi Nasbey Haerial Haerial Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Insirat, Mutahira Nur Intan Febrianti Irwan Hidayat Ibrahim Ismail keri Istianah Jamaluddin Jamaluddin Kartika Septiary Pratiwi Musa Khadijah Darwin Khaerany, Rizky Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Meilani Intan Pertiwi Middin, Muslianti Miftahul Jannah Mochamad Rizky Damara Mohammad Amil Yusuf Mubdi Dzuwhandy Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Ihlashul’amal Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Musriani Mustafa, Mifta Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadila, Nadila Naila Syahirah Irwansyah Nalendra Bhayu Permana Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur Hidayah Nur Illiyyien Nur, Hamzah Fansyuri Nurazisah, Andi Fadhilah Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Raden Mohamad Herdian Bhakti Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Razak, Linda A Regina Eunike Rezki Amanda Ridzal, Nining Asniar Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Salim, Ryni Ramdhani Sandy, Khairum Nadila Sapa’, Angela Batara Sarah Alifa Sarah Alifa Sharaswati Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Ayu Fratiwi Sri Haryani Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tikupasang, Medyoto Try Sutriani Tsabita Nanda Yusuf, Yusfi Usman, Asri Uswatun Hasanah Utami, Aulia Putri Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yohanis Rura Yudi Akhmad Sadeli Yuliana Yuliana Yulitasari, Yulitasari Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad