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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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Capital Expenditure, Audit Opinion and Fiscal Autonomy under Fiscal Decentralization: Evidence from Indonesian Provinces Putri, Amelia Hamdani; Mile, Yuldi; Betty, Betty; Widyakusuma, Annastry
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.307

Abstract

Despite the expansion of fiscal decentralization in Indonesia, provincial governments remain structurally dependent on central government transfers, raising concerns about the substantive achievement of fiscal autonomy. However, prior research largely conflates compliance-based accountability indicators with development-oriented fiscal mechanisms, leaving underexplored how capital expenditure and audit opinion differentially shape fiscal independence. This study aims to examine the distinct roles of capital expenditure and audit opinion in explaining provincial fiscal autonomy under an agency theory framework. Using secondary data from 34 Indonesian provinces over the period 2021–2023 (102 observations) and employing multiple linear regression analysis, this paper tests the effects of development-oriented fiscal allocation and compliance-based monitoring on the fiscal independence ratio. The findings indicate that capital expenditure has a positive and significant effect on fiscal autonomy, suggesting that discretionary investment in infrastructure and public assets enhances long-term revenue capacity. In contrast, audit opinion exhibits a significant but negative association, indicating that compliance with reporting standards does not necessarily translate into stronger fiscal independence. These results highlight the conceptual distinction between monitoring mechanisms and fiscal discretion in decentralized systems. This study contributes to public sector accounting and fiscal decentralization literature by clarifying that accountability compliance and development-oriented fiscal decisions operate through different mechanisms in shaping regional financial performance. Practically, the findings inform policymakers to integrate audit-based evaluations with strategic capital allocation in advancing sustainable fiscal autonomy.
The Influence Of E-Wallet Usage And Financial Literacy On Personal Financial Behavior Among Accounting Students Of The Faculty Of Economics And Business Tadulako University Yusriyani, Yusriyani Herawaty Kurnia; Mile, Yuldi; Kahar, Abdul; Masdar, Rahma; Furqan, Andi Chairil
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3443

Abstract

The purpose of this study is to analyze the financial literacy of accounting students at the Faculty of Economics and Business, Tadulako University and how they use e-wallets. This study uses quantitative techniques to synthesize the results of experiments that test the influence of financial literacy and digital wallet use on personal financial behavior (variable Y). We used a sample size of 90 people for this study. Simple random sampling was used in this study for sampling purposes. The essence of simple random sampling is to randomly select a subset of the population from a larger population without considering demographic factors. Each research instrument has been proven to be valid and reliable based on the results of the research. Financial literacy and the use of digital wallets have a positive and significant impact on students' personal financial behavior. Research also shows that financial literacy has a great influence, suggesting that digital wallets and a strong understanding of money can shape students' spending habits to be more responsible and focused.
THE EFFECT OF DIGITAL FINANCIAL TECHNOLOGY AND FINANCIAL LITERACY ON MSME FINANCIAL MANAGEMENT IN MAMBORO BARAT SUB-DISTRICT, NORTH PALU DISTRICT, PALU CITY Adiba, Ayesha Nurul; Mile, Yuldi; Pakawaru, Muhammad Ilham; Mustamin, Mustamin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53169

Abstract

  This study aims to analyze the influence of digital financial technology and financial literacy on the quality of financial management of MSMEs in West Mamboro Village, Palu City. This research uses a quantitative approach with a causal associative method. The study sample consisted of 77 MSMEs, determined using the Slovin formula from a population of 336 MSMEs, using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that digital financial technology has a positive and significant effect on MSME financial management. Financial literacy also has a positive and significant effect and is more dominant. Simultaneously, digital financial technology and financial literacy have a significant effect on MSME financial management, contributing 88.9%. These findings confirm that optimizing MSME financial management is not solely determined by the use of digital financial technology, but also depends heavily on the level of financial literacy of business actors.
THE EFFECT OF INCOME EXPECTATIONS, FINANCIAL LITERACY, AND FAMILY ENVIRONMENTAL ON ENTREPRENEURIAL INTEREST AMONG ACCOUNTING STUDENTS AT TADULAKO UNIVERSITY Jannah, Miftahul; Mile, Yuldi; Kahar, Abdul; Jamaluddin, Jamaluddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53182

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ekspektasi pendapatan, literasi keuangan, dan lingkungan keluarga terhadap minat berwirausaha mahasiswa Program Studi Akuntansi Universitas Tadulako. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linear berganda. Sampel penelitian terdiri dari mahasiswa yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa ekspektasi pendapatan berpengaruh positif dan signifikan terhadap minat berwirausaha dengan koefisien regresi sebesar 0,327 (p = 0,008). Literasi keuangan juga berpengaruh positif dan signifikan terhadap minat berwirausaha (koefisien = 0,492, p = 0,016), sedangkan lingkungan keluarga memiliki pengaruh positif dan signifikan serta menjadi faktor dominan (koefisien = 0,511, p = 0,000). Temuan ini menegaskan bahwa mahasiswa cenderung memilih kewirausahaan sebagai jalur karier berdasarkan potensi penghasilan, kemampuan pengelolaan keuangan, dan dukungan keluarga. Berdasarkan hasil penelitian, disarankan agar mahasiswa meningkatkan literasi keuangan, membangun ekspektasi pendapatan yang realistis, dan memanfaatkan dukungan keluarga, serta pihak universitas menyediakan program pembelajaran kewirausahaan yang aplikatif
TRANSFER PRICING AND COMPANY CHARACTERISTICS IN EXPLAINING TAX AVOIDANCE: EMPIRICAL EVIDENCE IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR Rosmadina, Rosmadina; Pakkawaru, Muhammad Ilham; Pratiwi, Ni Made Suwitri; Mile, Yuldi; Rhamadhani, Rika Febby
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53393

Abstract

This study examines how 2tax avoidance among food and beverage manufacturing businesses listed on the Indonesia Stock Exchange between 2020 - 2024 is impacted by transfer pricing and company characteristics, particularly company size, leverage, and profitability. The study uses secondary data from annual financial reports obtained from the Indonesia Stock Exchange and employs a quantitative panel data regression methodology. Purposive sampling was used to choose the sample, and 60 observations were obtained. EViews 12 software was used to analyze the data. The results show that while transfer pricing and leverage have no discernible impact on tax avoidance, company size and profitability do. These findings highlight the need for improved tax oversight, as businesses with greater scale and profitability are more likely to engage in tax avoidance.
The Role of Financial Literacy in Moderating the Influence of Digital Payments and Lifestyle on Financial Management Behavior of Generation Z in Palu City Muhammad Ilham Pakawaru; Mohammad Iqbal Bakry; Muliati; Yuldi Mile; Andi Ainil Mufidah Tanra
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 3 No 3 (2025): Current issue 9
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v3i3.365

Abstract

Purpose – This study aims to examine the role of financial literacy in moderating the influence of digital payments and lifestyle on the financial management behaviour of Generation Z in Palu City. Design/methodology/approach – The sample consisted of 210 Generation Z respondents residing in Palu who use digital or non-cash payment methods in their transactions. Data were analysed using WarpPLS 7.0. Originality - These findings highlight that good financial literacy helps individuals recognise the impact of lifestyle on their finances and take appropriate steps to manage expenditures more effectively as a form of self-control. Findings and Discussion – The results show that digital payments have a direct influence on the financial management behaviour of Generation Z in Palu City, while lifestyle has no direct effect. Financial literacy weakens the impact of lifestyle on financial management behaviour, but strengthens the impact of digital payments on financial management behaviour. The adoption of digital payments reflects Generation Z’s adaptation to technological developments that increasingly promote non-cash transactions in Palu and Indonesia in general, providing convenience in payment processes. Conclusion – This study implies that financial literacy can serve as a controlling factor (a tangible form of perceived behavioural control), bridging the gap between consumptive intentions and actual behaviour. For this reason, the government and financial institutions may employ financial literacy as a preventive strategy to mitigate debt-related issues, particularly among younger generations with digital and consumptive lifestyles.
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