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All Journal Al-Manahij: Jurnal Kajian Hukum Islam Nurani: Jurnal Kajian Syariah dan Masyarakat COMPETITIVENESS JOURNAL JURNAL MAHKAMAH Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen "E M O R" JMM (Jurnal Masyarakat Mandiri) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ilmiah Akuntansi Manajemen Amnesty: Jurnal Riset Perpajakan Economics and Digital Business Review Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Contemporary Journal on Business and Accounting Eduvest - Journal of Universal Studies Jurnal Ilmu Syariah dan Hukum Maqamat: Jurnal Ushuluddin dan Tasawuf Advances in Taxation Research Pallangga: Journal of Agriculture Science and Research Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi
Muhammad Adil, Muhammad
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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Unveiling Earning Management Practices: A Qualitative Analysis of Accounting Research Nasrun, Muhammad; Adil, Muhammad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.800

Abstract

This research explores earning management practices through a qualitative analysis of accounting literature. It aims to elucidate the motives, mechanisms, and consequences of earning management, considering diverse industry contexts and regulatory environments. The study utilizes a comprehensive review of empirical studies, industry-specific research, and regulatory interventions to uncover nuanced patterns and emerging trends in earning management behavior. Findings indicate that earning management practices vary across industries, with regulated sectors exhibiting higher manipulation levels. Competitive dynamics also influence earning management decisions, with firms in fiercely competitive environments more likely to engage in aggressive tactics. Regulatory interventions, notably the Sarbanes-Oxley Act of 2002, have played a crucial role in deterring opportunistic practices. Despite regulatory efforts, challenges persist, including adaptive responses and unintended consequences such as regulatory arbitrage and greenwashing. The study underscores the importance of contextual factors in shaping earning management practices and highlights the need for tailored regulatory interventions and governance mechanisms. The research contributes to theoretical advancement in accounting, finance, and corporate governance and provides managerial insights into navigating ethical dilemmas and upholding transparency and integrity in financial reporting.
Perhitungan Kinerja Simpang tidak Bersinyal akibat Hambatan Samping (Studi Kasus Jalan Kampung Lalang Km 7,5) Adil, Muhammad; Ardan, Melloukey
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 1 (2025): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i1.5729

Abstract

Research aims to evaluate the performance of the unsignalized intersection at Jalan Kampung Lalang KM 7.5 using the PKJI 2014 method to understand the impact of side barriers on traffic efficiency and safety. The problem is focused on unsignalized intersections often become congestion points and sources of accidents due to the absence of clear and effective traffic arrangements. The analysis showed that the highest traffic volume occurred on Sunday with 2571.4 vehicles/hour. The intersection capacity value was recorded at 4146 skr/hr with a degree of saturation of 0.62. The traffic delay on the major road is 5.254 seconds/skr, while the delay on the minor road reaches 13.269 seconds/skr. The geometric delay of the intersection was recorded at 4.414 sec/skr, and the total delay of the intersection was 11.297 sec/skr. Queuing opportunities ranged from 16.044% to 33.575%. With a degree of saturation < 75, this intersection falls into service category C, which indicates that traffic flow is still stable even though drivers are restricted in their choice of speed.
THE INFLUENCE OF INCOME LEVEL ON COMMUNITY CONSUMPTION LEVEL IN SOPPENG REGENCY (CASE STUDY IN CONGKO VILLAGE, MARIORIWAWO DISTRICT) Achsanuddin UA, Anur; Adil, Muhammad
Jurnal Ekonomi Balance Vol. 16 No. 1 (2020): (June 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i2.4555

Abstract

The purpose of this study is to meet the unlimited needs of life but the level of ability to meet their needs is limited to a problem that often occurs. This is influenced by the level. The purpose of this study was to determine the effect of income levels on the level of community consumption in Soppeng district (a case study in Congko village, Marioriwawo district). This researcher uses a quantitative analysis method which is an overview of the effect of income levels on the level of community consumption in Marioriwawo District, Soppeng Regency. The level of population consumption that is measured or generated through the results of partial test calculations with a value of tcount 10.808, this is very influential significantly and has a positive impact on the level of public consumption where t table is 1.988 where the significant value is 0.000 <0.05
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL (RGEC) PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK Hamid, Muhammad Syarwan; Rustam, Andi; Adil, Muhammad
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 2 (2025): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i2.2646

Abstract

This study aims to analyze the health level of PT Bank Rakyat Indonesia (Persero) Tbk for the period 2020-2024 using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). The data used are financial reports and information related to the company. The results of the study indicate that in general, PT Bank Rakyat Indonesia (Persero) Tbk is in a very healthy condition. The Risk Profile (NPL and LDR) is classified as good, with an average NPL below 2%. Good Corporate Governance (GCG) is considered good with a score of 2. Earnings performance (ROA and NIM) is very healthy, with an average ROA of 3.50%. Capital Adequacy Ratio (CAR) also shows a very healthy condition. Overall, the bank is able to maintain stability and fulfill its obligations well.Keywords: Bank Health Level, RGEC, NPL, LDR, GCG, ROA, NIM, CAR, Bank BRI.
Biografi Intelektual Pendiri UIN Raden Fatah Palembang dan Warisan Pemikiran Pendidikan Islam Otoman, Otoman; Adil, Muhammad; Antasari, Rr. Rina; Padila, Padila; Romli, Romli; Brutu, Dur; Azhira, Furi; Athillah, Muhammad Alif; Mustaqim, Ardian
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 10 No. 2 (2025)
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v10i2.3203

Abstract

This study examines the intellectual biographies of the founders of the Raden Fatah State Islamic University (UIN) Palembang and their intellectual legacy in the development of Islamic education in Indonesia. This research uses a qualitative approach with historical methods, encompassing heuristics, verification, interpretation, and historiography. The results indicate that the founders of UIN Raden Fatah envisioned a moderate, integrative, and scientifically advanced vision of Islamic education. Their thinking became the foundation for the institutional transformation of IAIN into UIN and strengthened the integrative-interconnected scientific paradigm within the university. This intellectual legacy has not only been influential locally but has also contributed to the development of Islamic education discourse in Indonesia in general.
MAKSIMALISASI PELAPORAN PAJAK AMAL USAHA MUHAMMADIYAH DARI PPS-PPA MERDEKA 78 Sahib, Muhammad Khaedar; Mira, Mira; Pangesti, Mitami Gali; Adil, Muhammad; Azira, Ayani Dinasti; Aditya, Irsyak
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.20089

Abstract

Abstrak: Fakta menunjukkan bahwa sebagian besar Wajib Pajak masih enggan membayar pajak dengan benar. Mereka akan selalu berusaha untuk mengelak dari pembayaran pajak. Oleh karena itu, dalam sistem self Assesment system ini keberadaan basis data perpajakan yang lengkap dan akurat sangat penting bagi Direktorat Jenderal Pajak (DJP). Sesuai dengan sistem self Assesment system maka WP mempunyai kewajiban untuk mendaftarkan diri ke Kantor Pelayanan Pajak untuk diberikan Nomor Pokok Wajib Pajak (NPWP). Muhammadiyah khususnya di kota makassar memiliki banyak amal usaha baik di bidang Pendidikan, Kesehatan, maupun Sosial. Dengan adanya program pengabdian masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan peserta terkait perpajakan, yaitu seputar pajak penghasilan. Sasaran dalam kegiatan pengabdian ini adalah seluruh Guru yang ada di Pondok Pesantren Darul Arqam Gombara Makassar yaitu sebanyak 40 orang. Penyampaian materi kegiatan dilakukan oleh Dosen dari Prodi D-III Perpajakan Unismuh makassar, Dosen Universitas Airlangga dan Praktisi Perpajakan, Kegiatan dilakukan dengan metode presentasi dan penjelasannya di depan khalayak serta didukung dengan pemberian modul materi pada saat masa pelatihan dilaksanakan. Metode yang digunakan adalah dengan menggunakan pendekatan Community Development Practice. Pendekatan ini menggunakantiga persyaratan yangharus dipenuhi yaitu berbasis pada masyarakat community based, local resource based dan suistainable. Sehingga yang akhirnya pengabdian ini didesain dengan pendekatan pelatihan yang berkelanjutan. Untuk menilai tingkat keberhasilan dari pelaksanaan kegiatan pengabdian Guru yang menjadi sasaran, akan dilakukan evaluasi meliputi empat kriteria yang telah ditetapkan, yaitu: Ceramah dan Demonstrasi, Praktik/pelatihan dan evaluasi melalui pemberian pre-test dan post-test.Abstract: Facts show that most taxpayers are still reluctant to pay taxes correctly. They will always try to evade paying taxes. Therefore, in this self-assessment system, the existence of a complete and accurate tax database is very important for the Directorate General of Taxes (DJP). In accordance with the self-assessment system, taxpayers have the obligation to register with the Tax Service Office to be given a Taxpayer Identification Number (NPWP). Muhammadiyah, especially in the city of Makassar, has many charitable efforts in the fields of Education, Health and Social Affairs. This community service program aims to increase participants' understanding and skills regarding taxation, namely income tax. The targets for this service activity are all teachers at the Darul Arqam Gombara Islamic Boarding School, Makassar, namely 40 people. Delivery of activity material was carried out by Lecturers from the D-III Taxation Study Program at Unismuh Makassar, Lecturers at Airlangga University and Tax Practitioners. The activities were carried out using presentation methods and explanations in front of the audience and supported by the provision of material modules during the training period. The method used is to use the Community Development Practice approach. This approach uses three requirements that must be met, namely community based, local resource based and sustainable. So ultimately this service is designed with a sustainable training approach. To assess the level of success of the implementation of targeted teacher service activities, an evaluation will be carried out covering four predetermined criteria, namely: Lectures and Demonstrations, Practice/training and evaluation through administering pre-tests and post-tests.
Co-Authors Abdi, Muhammad Nur Abdul Hadi Achsanuddin UA, Anur Adiningrat, Andi Arifwangsa Aditya, Irsyak Ahmad, Bashiruddin Amin, Amelia Rezki Septiani Amin, Amelia Rezky Andayangsih, Sri Andayaningsih, Sri Anisatun Humayrah Rais Anita, Nelly Ardan, Melloukey Arizah, Ainun Aswad, Ajarul Athillah, Muhammad Alif Ayu Puspitasari, Ayu Azhira, Furi Azira, Ayani Dinasti Baharuddin Baharuddin Bahrun Amin, Bahrun Brutu, Dur Cahyanti, Andi Amelia Dian Rahayu Elfhita, Resky Vivi Faisal, Rifdah Septiani Firdamayanti, Alfarah Fitriyah, Andi Tenri Hamid, Muhammad Syarwan Idrawahyuni Mardalena Hanifah Mira Mira Muhamad Harun Muhammad Khaedar Sahib Muhammad Nasrun Mustaqim, Ardian Mustikawati Mustikawati Nagu, Nadhirah Naidah, Naidah Otoman Otoman, Otoman Padila Padila, Padila Pangesti, Mitami Gali Qanita Mokodompis, Qanita Mokodompis Romadhoni, Buyung Romli Romli, Romli Rr. Rina Antasari Rustam, Andi Rustan, Rustan Syafaruddin Syafaruddin Wa Ode Rayyani wahyuni wahyuni Wahyuni, Idra Wijaya, Sandy Winarsih, Endang