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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Terapan dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Buana Akuntansi Journal of Tourism Economics and Policy Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Governance, Taxation, and Auditing Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Bomba: Jurnal Pembangunan Daerah
Yuldi Mile
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Veterinary Other

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The Influence of Company Growth, Capital Structure, and Liquidity on Earnings Response Coefficient (A Study of Food and Beverage Sub Sector Companies Listed on the Indonesia Stock Exchange from 2019 to 2023) Prayoga, Wahyu Imam; Parwati, Ni Made Suwitri; Mile, Yuldi; Pakawaru, Muhammad Ilham
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/ms3fg814

Abstract

This study aims to determine and analyze the effect of company growth, capital structure, and liquidity on ERC. This type of research is quantitative research with secondary data sources for 2019-2023 obtained from the official IDX and Yahoo Finance websites. The sampling technique used the purposive sampling method with a sample of 27 companies from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The data analysis used was multiple linear regression analysis with the help of SPSS version 25. The results of the study showed that (1) company growth had a positive and significant effect on the earnings response coefficient; (2) Capital structure had a significant negative effect on the earnings response coefficient; (3) liquidity has a significant positive effect on the earnings response coefficient.
The Influence of Green Accounting Implementation and Information and Communication Technology on the Sustainability of Micro and Small Enterprises in Mining and Non-Mining Areas Putri, Amelia Hamdani; Mile, Yuldi; Muliati, Muliati; Utari, Adiani Purwa
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i2.14256

Abstract

The instability of the global environment has led various parties to pay special attention to social responsibility and the sustainability of micro and small enterprises (MSEs) to ensure their continued growth. This study aims to analyze the influence of green accounting implementation and information and communication technology (ICT) on the sustainability of MSEs in mining and non-mining areas. The study adopts a quantitative approach using a survey of MSEs in Palu City, analyzed with multiple regression methods. The results show that the implementation of green accounting and ICT impacts the sustainability of MSEs. Moderated by business location, it was found that green accounting implementation positively affects the sustainability of MSEs in mining areas, whereas ICT has no significant influence on the sustainability of MSEs in these areas. These findings underline the importance of providing new insights into MSE sustainability strategies that address current environmental challenges, particularly for MSEs in mining areas. A proper understanding of the role of the business environment can serve as a crucial strategy for fostering more sustainable MSE development.
Factors Influencing Environmental Sustainability Disclosure in the Palm Oil Plantation Sector Masruddin, Masruddin; Muliati, Muliati; Mile, Yuldi; Pakawaru, Muhammad Ilham; Paranoan, Selmita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3669

Abstract

The disclosure of Environmental and Social Responsibility has become increasingly important in the palm oil plantation industry, especially in Indonesia, where environmental and governance issues are often under public scrutiny. This study aims to examine the factors that influence Corporate Social Responsibility (CSR) disclosure in the financial statements of palm oil companies listed on the Indonesia Stock Exchange (IDX). The variables analyzed include profitability, liquidity, leverage, company age, the presence of an independent board of commissioners, and foreign ownership. Using a purposive sampling method, the research selected 10 palm oil plantation companies that reported CSR information from 2016 to 2021, resulting in 60 financial statement observations. Multiple regression analysis was applied to determine the influence of the selected variables on CSR disclosure. The findings indicate that all examined variables significantly affect the level of CSR disclosure. The study concludes that firms with higher profitability, better liquidity, lower leverage, longer operational history, independent oversight, and foreign ownership are more likely to provide comprehensive CSR disclosures in their financial reports.
Pengaruh Komitmen Organisasi, Kejelasan Tujuan Anggaran dan Karakteristik Anggaran terhadap Kinerja Aparat Pemerintah Daerah di Kota Palu Gumilang, Muhammad Indra; Mile, Yuldi
Bomba: Jurnal Pembangunan Daerah Vol 1 No 1 (2019)
Publisher : Badan Riset dan Inovasi Daerah Sulawesi Tengah

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara komitmen organisasi, kejelasan tujuan anggaran dan karakteristik anggaran baik secara simultan maupun secara parsial terhadap kinerja aparat Organisasi Perangkat Daerah (OPD) di Kota Palu. Penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner. Jumlah responden yang diteliti sebanyak 90 orang dari 30 OPD yang dijadikan sampel penelitian. Berdasarkan hasil penelitian dan pengujian secara simultan menunjukkan komitmen organisasi, kejelasan tujuan anggaran dan karakteristik anggaran berpengaruh positif terhadap kinerja aparat Pemerintah Daerah. Hasil pengujian secara parsial komitmen organisasi dan kejelasan tujuan anggaran berpengaruh negatif, sedangkan karakteristik anggaran berpengaruh positif terhadap kinerja aparat Pemerintah Daerah.
Pengaruh Persepsi Harga, Persepsi Manfaat dan Kualitas Pelayanan Terhadap Keputusan Menggunakan Aplikasi Online Maxim di Kota Palu Izza, Nurul; Mile, Yuldi; Jurana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 2 (2025): October
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i2.160

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi harga, persepsi manfaat dan kualitas pelayanan terhadap keputusan menggunakan aplikasi online Maxim di Kota Palu. Responden penelitian ini adalah mahasiswa Program Studi S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako angkatan 2018-2022 yang berjumlah 91 responden. Pengujian menggunakan metode regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian ini menunjukan bahwa persepsi harga, persepsi manfaat dan kualitas pelayanan secara simultan berpengaruh positif dan signifikan terhadap keputusan menggunakan aplikasi online Maxim, sedangkan hasil uji secara parsial menunjukkan persepsi harga tidak berpengaruh secara signifikan terhadap keputusan menggunakan aplikasi online Maxim, persepsi manfaat berpengaruh positif dan signifikan terhadap keputusan menggunakan aplikasi online Maxim, dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan menggunakan aplikasi online Maxim.
PENERAPAN BUDIDAYA PADI ORGANIK UNTUK MENGHASILKAN PANGAN YANG SEHAT DAN KEBERLANJUTAN USAHA TANI Toana, Moh. Hibban; Mile, Yuldi; Pasaru, Flora; Khasanah, Nur; Haji Nasir, Burhanuddin
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1494

Abstract

Organic rice cultivation is a way of growing rice without using inorganic fertilizers and synthetic chemical pesticides. The fertilizer used is organic fertilizer and pest and disease control is carried out using the concept of integrated pest control. The "Tunas Harapan" farmer group, Sejahtera Village, Palolo District, Sigi Regency, with 20 members, is one of the farmer groups active in rice farming activities. The partners' problems in promoting organic rice cultivation are: not being able to prepare organic fertilizer and non-chemical pesticides as needed, and the low productivity of the rice produced. The community service program aims to assist partner farmers in preparing organic production facilities in the form of developing organic fertilizer, developing synthetic non-chemical pesticides made from local raw materials, and improving rice cultivation technology based on organic farming. The method applied is training and technology demonstration. The results of community service show that partners know the techniques for developing local microorganisms as liquid organic fertilizer and utilizing plants that have insecticidal properties as botanical pesticides. The application of liquid organic fertilizer in the organic rice cultivation demonstration plot showed better plant growth compared to without the application of liquid organic fertilizer. The knowledge and skills of participants in implementing organic rice cultivation increased to 45% of farmers who really understand organic rice cultivation technology.
Optimalisasi Penerimaan (Pendapatan Asli Daerah (PAD) Melalui Strategi Intensifikasi Pajak Bumi Dan Bangunan Di Kecamatan Palolo Kabupaten Sigi Yuldi Mile; Dr. Muhammad Darma Halwi; Muhammad Ilham Pakawaru; Rika Veby ramadhani
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 4 No. 11 (2025)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v4i11.2013

Abstract

Kecamatan Palolo terletak di Kabupaten Sigi dengan luas 626,09 Km2 yang terdiri dari 22 desa. (BPS Kabupaten Sigi, 2021). Dengan jumlah Desa yang cukup besar tentunya berpotensi yang besar untuk memaksimalkan PAD dari Kecematan Palolo Kabupaten Sigi tersebut salah satunya bersumber dari Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBBP2). Penerimaan PAD Kabupaten Sigi dari Pajak Daerah khususnya dari Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBBP2) masih sangat rendah dibandingan sumber PAD yang berasal dari pajak lainnya. Belum optimalnya penerimaan PBBP2 di Kecematan Palolo diakibatkan belum berjalan secara maksimal pembaharuan (updating) data oleh para Aparatur Pemerintahan Desa atau tim yang ditugaskan, serta kesadaran wajib pajak yang relatif masih rendah dari masyarakat. Penjelasan tersebut menguatkan masih diperlukan program, pendampingan, penyuluhan, dan bimbingan kepada para pegawai Badan Pengelolaan Pajak dan Aparatur Pemerintahan Desa atau tim yang ditugaskan yang diberi tanggung jawab di Kecematan Palolo Kabupaten Sigi melalui pengajaran metode kerja yang lebih efisien dan efektif melalui proses updating data sebagai wujud intensifikasi di Kecematan Palolo Kabupaten Sigi. Kegiatan ini diikuti sebanyak 40 aparatur desa, Camat, Sekretaris camat dan staf kecematan Palolo Kabupaten Sigi Pelaksanaan kegiatan ini diawali dengan pemaparan materi sekaligus pendampingan dan dilakukan evaluasi untuk mengukur sejauh mana pemahaman peserta sebelum dan sesudah pemaparan
Pendampingan Pengelolaan Keuangan pada BUMDes Desa Lukpanenteng Kabupaten Banggai Kepulauan Pakawaru, Muhammad Ilham; Mile, Yuldi; Bakry, Mohammad Iqbal; Rhamadhani, Rika Febby; Bass, Muhammad Bashri
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2313

Abstract

The Village-Owned Enterprise (BUMDes) in Lukpanenteng Village plays a central role in strengthening the village economy. The background to this service is the low level of understanding among BUMDes managers regarding financial transparency and accountability, which results in unstructured transaction recording and budget planning. In addition, the community's lack of understanding of the role of BUMDes has led to low levels of active participation. The activities were designed with a socialization and practical training approach involving BUMDes managers and the village community. The implementation process included the delivery of materials and intensive training on transaction recording, budget preparation, and monthly financial reporting. The results showed a significant increase in the managers' financial management skills, resulting in more structured recording. The financial transparency of BUMDes improved as regular reports were published. The village community showed more active participation, both as consumers, suppliers, and contributors of suggestions. Thus, this intervention succeeded in strengthening the capacity of BUMDes as the main pillar of a transparent and accountable village economy.ABSTRAKBadan Usaha Milik Desa (BUMDes) di Desa Lukpanenteng berperan sentral dalam penguatan ekonomi desa. Latar belakang dari pengabdian ini adalah rendahnya pemahaman pengelola BUMDes mengenai transparansi dan akuntabilitas keuangan, yang berakibat pada pencatatan transaksi dan perencanaan anggaran yang tidak terstruktur. Selain itu, kurangnya pemahaman masyarakat tentang peran BUMDes menyebabkan rendahnya partisipasi aktif mereka. Kegiatan dirancang dengan pendekatan sosialisasi dan pelatihan praktis yang melibatkan pengelola BUMDes dan masyarakat desa. Proses pelaksanaan mencakup penyampaian materi dan pelatihan intensif mengenai pencatatan transaksi, penyusunan anggaran, serta pembuatan laporan keuangan bulanan. Hasil pelaksanaan menunjukkan adanya peningkatan terkait pemahaman dalam pengelolaan keuangan BUMDes melalui forum diskusi dan juga pendampingan langsung dalam penyusunan keuangannya melalui hasil pencatatan yang lebih terstruktur atas proses pelaporannya. Transparansi keuangan BUMDes meningkat karena laporan rutin yang dipublikasikan. Serta. Masyarakat desa menunjukkan partisipasi yang lebih aktif, baik sebagai konsumen, pemasok, maupun penyumbang saran. Dengan demikian, intervensi ini berhasil memperkuat kapasitas BUMDes sebagai pilar utama perekonomian desa yang transparan dan akuntabel.
Event Study: The Impact of DPR Demonstrations and Ministerial Reshuffle on IDX Stock Volatility Pali, Fayza; Usman, Rudy; Erwinsyah; Masruddin, Masruddin; Mile, Yuldi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2943

Abstract

This study analyzes the reaction of the Indonesian capital market to political events, namely the House of Representatives (DPR) demonstration on August 29, 2025, and the Minister of Finance reshuffle on September 8, 2025. The research is motivated by increasing political uncertainty that may affect stock market volatility, particularly the Composite Stock Price Index (IHSG). A quantitative event study approach was employed using Abnormal Return (AR) and Trading Volume Activity (TVA) as the main variables. The observation period covered 10 trading days, consisting of five days before and five days after the events. The sample included cross-sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Secondary data on stock prices and trading volumes were analyzed using SPSS software. The results indicate no significant difference in abnormal returns before and after the political events, while trading volume activity shows a statistically significant difference. These findings suggest that political events have a greater impact on trading activity than on short-term stock price movements. This study contributes empirical evidence to event study research in Indonesia and provides insights for investors and policymakers in responding to political uncertainty in the capital market.
The Influence of Reporting Systems, Clarity of Budget Targets and Accounting Control on Performance Accountability of Government Agencies (Study on Regional Apparatus Organizations in Sigi Regency, Central Sulawesi) MILE, Yuldi; NATSIR, Muhammad; TENRIPADA, Tenripada; SRIWINARTI, Lis
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.550

Abstract

This study aims to examine and analyze the effect of reporting systems, clarity of budget targets and accounting controls on performance accountability of government agencies. This type of research is survey research with quantitative research methods and uses primary data and secondary data. The population in this study is the Regional Apparatus Organization (OPD) in Sigi Regency, Central Sulawesi Province. The sampling technique was purposive sampling, with 2 respondents in each OPD, namely 60 respondents. The analysis technique used is the classical assumption test, multiple linear regression analysis, residual test and hypothesis testing used, namely the simultaneous test (f test) and partial test (t test). The results of this study indicate that the Reporting System, Clarity of Budgetary Targets and Accounting Control simultaneously have a significant effect on Government Agencies' Performance Accountability, Reporting Systems have no significant effect on Government Agencies' Performance Accountability, Clarity of Budgetary Targets has a significant effect on Government Agencies' Performance Accountability and Accounting Control has a significant effect on Performance Accountability of Government Agencies.
Co-Authors Abda Abda Abdul Kahar Adiba, Ayesha Nurul Andi Ainil Mufidah Tanra Bakry, Mohammad Iqbal Bass, Muhammad Bashri betty betty Burhanuddin Haji Nasir Dr. Muhammad Darma Halwi Ernawaty Usman Erwinsyah Femilia Zahra Flora Pasaru Furqan, Andi Chairil Gumilang, Muhammad Indra Hamsun, Hamsun Husnul Hatimah I Gede Oka Izza, Nurul Jamaluddin JAMALUDDIN Jamaluddin Jamaluddin M. Sahrul Saleh Mapparessa, Nurlaela Masruddin Miftahul Jannah Moh. Hibban Toana Mohammad Iqbal BAKRY Muhammad Afdhal S Muhammad Darma Halwi Muhammad Ilham Pakawaru Muhammad Ilham Pakawaru Muhammad Natsir Muhammad Natsir Muhammad NATSIR Muliati Muliati Muliati Muliati, Muliati Mustamin MUSTAMIN Mustamin Mustamin Nadhira Afdalia Nina Yusnita Yamin Nurdin, Jurana Nurhayati Haris Oka, I Gede PAKKAWARU, Muhammad Ilham Pali, Fayza Parwati, Ni Made Suwitri Pratiwi, Ni Made Suwitri Prayoga, Wahyu Imam Putri, Amelia Hamdani Rahayu Indriasari Rahma Masdar Rika Febby Rhamadhani Rika Veby ramadhani Rosmadina, Rosmadina Rudy Usman Santi Rahmawaty Selmita Paranoan Siti JAENAB SRIWINARTI, Lis Sugianto Sugianto Tenripada, Tenripada Totanan, Chalarce Utari, Adiani Purwa Uwete, Andini Widyakusuma, Annastry Yusriyani, Yusriyani Herawaty Kurnia