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All Journal IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Kelola: Journal of Islamic Education Management Edukasi Islami: Jurnal Pendidikan Islam Jambura Equilibrium Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Indonesian TESOL Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Quantitative Economics and Management Studies International Journal of Multi Discipline Science (IJ-MDS) Jurnal Abdimas Bina Bangsa Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Studies in English Language and Education Economics, Business, Accounting & Society Review Journal of Applied Accounting Journal of Economics and Management Scienties Equivalent : Journal of Economic, Accounting and Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Management Studies and Business Journal Accounting Studies and Tax Journal GoodWill Journal of Economics, Management, and Accounting EDUTREND: Journal of Emerging Issues and Trends in Education Economic and Business Horizon International Journal of Digital Marketing Science EPISTEMOLOGI : Jurnal Pengabdian Masyarakat dan Penelitian
Masruddin
Universitas Tadulako, Palu, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Luwuk) Delviana, Delviana; Tampang, Tampang; Mustamin, Mustamin; Halwi, Muhammad Darma; Masruddin, Masruddin; Din, Muhammad; Parwati, Ni Made Suwitri
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

This study aims to examine and analyze the effect of tax extensification and intensification on personal income tax. The sample in this study is 36 tax authorities who work at Primary Tax Office of Luwuk. The method used to determine the number of samples is the purposive sampling. The research method is survey research. Data analysis technique uses descriptive analysis and multiple linear regression. The results of the study show that extensification has no positive effect on personal income tax, while tax intensification has positive effect on personal income tax.
PERSEPSI MAHASISWA AKUNTANSI NON MUSLIM TERHADAP AKUNTANSI SYARIAH Siti Nur Anisa; Jurana; Muh. Darma Halwi; Abdul Kahar; Muhammad Ilham Pakawaru; Masruddin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.1.2022.53-63

Abstract

This study aims to determine the perception of non-Muslim accounting students regarding Islamic accounting. The transcendental phenomenology approach was chosen as the research approach. Researchers collected data by conducting in-depth interviews and observations of undergraduate students majoring in non-Muslim accounting in Palu City. The results of the study show that each informant has a different understanding of Islamic Accounting, this is due to a lack of understanding of the terms in Islamic Accounting, disinterest in Islamic Accounting courses due to differences in religion. The implications of research as input for academics in teaching are not just transfer knowledge, but the main thing is transfer values because it is a means of preaching and it is the responsibility of academics not to separate religious values from accounting science. Abstrak Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi non muslim mengenai akuntansi Syariah. Pendekatan fenomenologi transcendental dipilih sebagai pendekatan penelitian. Peneliti mengumpulkan data dengan melakukan wawancara mendalam dan observasi terhadap mahasiswa S1 jurusan akuntansi non muslim di Kota Palu. Hasil dari penelitian menunjukan bahwa masing-masing informan memiliki pemahaman berbeda mengenai Akuntansi Syariah, hal ini dikarenakan kurangnya pemahaman mengenai istilah dalam Akuntansi Syariah, ketidaktertarikan terhadap mata kuliah Akuntansi Syariah akibat perbedaan agama yang dianut. Implikasi penelitian sebagai masukan akademisi dalam mengajar bukan sekedar transfer knowledge, tetapi yang utama adalah transfer value karena merupakan sarana dakwah dan tanggung jawab akademisi untuk tidak memisahkan nilai agama dari keilmuan akuntansi.
Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control Jurana Nurdin; Muhammad Ikbal Abdullah; Nina Yusnita Yamin; Rahayu Indriasari; Masruddin Karim; Muhammad Din; Ni Made Suwitri Parwati; Nurlaela Mapparessa
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.04

Abstract

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society.
GOING CONCERN PADA INDUSTRI KAPUK DI KABUPATEN DONGGALA SULAWESI TENGAH Chalarce Totanan; Santika; M. Iqbal Bakry; Masruddin; Ni Made Suwitri Parwati; Jurana
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v4i2.1570

Abstract

Penelitian ini bertujuan untuk menemukan dan menjelaskan faktor-faktor apa saja yang membuat industri kapuk di Kabupaten Donggala dapat going concern hingga kini. Metode penelitian menggunakan deskriptif kualitatif dengan SWOT sederhana. Data diperoleh melalui wawancara dan pengamatan langsung di lapangan. Informan dipilih secara purposive dari pengrajin kapuk, pedagang keliling, toko penampung, dan konsumen pemakai produk yang dihasilkan industri kapuk. Hasil penelitian menunjukkan bahwa faktor-faktor going concern pada industri kapuk didukung oleh faktor-faktor produksi, faktor produktivitas dan inovasi produk, faktor strategi pemasaran dengan ekspansi pasar ke berbagai wilayah di Sulawesi Tengah dan keluar pulau sulawesi, faktor pemanfaatan limbah biji kapuk sebagai produk sampingan.
SOSIALISASI PENGELOLAHAN DANA BANTUAN OPERASIONAL SEKOLAH DI SMA LAB SCHOOL UNIVERSITAS TADULAKO PALU Masruddin Masruddin; M. Ikbal A; Sugianto Sugianto; Josua Gabriel Galamba
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.257

Abstract

School Operational Assistance Fund, hereinafter referred to as the BOS Fund, is a fund used primarily to fund non-personnel expenditures for primary and secondary education units as implementers of compulsory education programs, and it may be possible to fund several other activities in accordance with the provisions of laws and regulations. Technical instructions (juknis) regarding the management of regular BOS Funds are regulated in Permendikbudristek Number 2 of 2022. The approach taken in the implementation of service activities is through socialization of the calculation of Tax Funds for school operational assistance in accordance with government regulations. The goal is that the management of the BOS funds can be understood by the school. In addition to the presentation, dialogue is also carried out. Through a dialogue approach, the communication that occurs will be two-way. So it is hoped that the team will be able to know more about the problems or obstacles faced by school managers. The target of this service is the transfer of knowledge possessed by the service team in the accounting field, especially the school to the BOS fund manager. So that they are expected to be able to manage operations well
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERKEMBANGAN TOTAL ASET PERBANKAN SYARIAH DI INDONESIA RAHMA MASDAR; ANDI CHAIRIL FURQAN; MASRUDDIN MASRUDDIN
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 1 (2021): Januari - Juni 2021
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v6i1.471

Abstract

APAKAH FAKTOR INTERNAL MEMILIKI PERAN DALAM MENENTUKAN NON PERFORMING FINANCING BANK UMUM SYARIAH? Jurana; Lasodi, Nurfadila Ramdani; Muh Darma Halwi; Muliati; Masruddin; Andi Chairil Furqan
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 2 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.8.2.2023.77-91

Abstract

This study aims to empirically prove the determinants of Non-Performing Financing (NPF) using the Capital Adequacy Ratio (CAR), Return On Assets (ROA), and Financing-To-Deposit Ratio (FDR). Multiple linear regression is used as the method. The sample criteria are thefinancial statements of 10 Islamic banks in 2016–2020. The research findings show that CAR and ROA are not internal factors that determine the occurrence of NPF. Banks can use their capital for operations regardless of the rise and fall of non-performing loans, and ahigher NPF can reduce the value of ROA. The determinant of NPF in Islamic banks is FDR. The higher the amount of financing provided, the greater the impact on increasing profit and increasing financing risk. Abstrak Penelitian ini bertujuan membuktikan secara empiris determinan Non Performing Financing (NPF) dengan menggunakan Capital Adequacy Ratio (CAR), Return On Assets(ROA) dan Financing to Deposit Ratio (FDR). Regresi linier berganda digunakan sebagai metode. Kriteria sampel adalah laporan keuangan 10 Bank Umum Syariah tahun 2016 – 2020. Temuan penelitian menunjukkan CAR dan ROA bukan faktor internal penentu terjadinya NPF. Bank dapat menggunakan modalnya untuk operasional tanpa melihat naik turunnya kredit bermasalah dan NPF yang lebih tinggi dapat mengurangi nilai ROA. Penentu terjadinya pembiayaan bermasalah (NPF) di Bank Umum Syariah adalah FDR. Semakin tinggi jumlah pembiayaan yang diberikan akan berdampak pada peningkatan laba dan meningkatkan risiko pembiayaan.
The Effect of Maturity of Government Internal Control System and Capabilities of Government Internal Supervisory Apparatus on the Government Performance Accountability System WULANDARI, Sri Puspita; DIN, Muhammad; MASRUDDIN, Masruddin; MASDAR, Rahma
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i2.1243

Abstract

This study aims to analyze the effect of the maturity of the Government Internal Control System (SPIP) and the capabilities of the Government Internal Supervisory Apparatus (APIP) on the effectiveness of the Government Performance Accountability System (SAKIP). SPIP, as an internal control framework, functions to ensure that the management of state resources is carried out efficiently, effectively, and in accordance with applicable regulations. On the other hand, APIP, as a supervisory apparatus, plays an important role in ensuring that the implementation of government policies and programs runs in accordance with the objectives that have been set, as well as detecting and preventing deviations. This research uses secondary data from Regional Governments in Indonesia from 2018-2023, with a final sample size of 2,046 observations. The results show that the maturity of the government internal control system (SPIP) and the capability of the government internal supervisory apparatus (APIP) have a positive and significant impact on the government performance accountability system. This study suggests the need to strengthen SPIP and improve the capabilities of APIP to ensure better accountability in the government system, which will ultimately contribute to the improvement of public service quality.
FINANCIAL PERFORMANCE ANALYSIS OF FOOD AND BEVERAGE COMPANIES ON THE INDONESIA STOCK EXCHANGE Annisa, Nurul; Masruddin, Masruddin; Iqbal, Moh.; Pakawaru, Muhammad Ilham
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (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/bbh0f511

Abstract

This study aims to describe, analyze, interpret and describe how good or bad the financial performance of companies & Beverages listed on the Stock Exchange from 2019 to 2023. The measurement of financial performance in this study uses the financial ratio analysis method, with the current ratio method on the liquidity ratio, the total debt to asset ratio method on the Solvency Ratio and the Net return on asset method on the Profitability Ratio. And as a result, the food and beverage industry sector has become the mainstay of industrial production growth. The population of this study were 13 food and beverage companies listed on the Indonesia Stock Exchange during the 2010-2023 observation period. The sampling method used was purposive sampling, so that 9 sample companies were obtained for 5 years of observation from 2019 to 2023. The data obtained from the annual reports of sample companies downloaded from the IDX website, namely www.idx.co.id and the official website.
Meningkatkan Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa dengan E-Government Erwinsyah, Erwinsyah; Zahra, Femilia; Meldawati, Lucyani; Karim, Fikry; Saleh, Fadli Moh; Masruddin, Masruddin
Jurnal Abdidas Vol. 6 No. 1 (2025): February 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i1.1118

Abstract

Desa Porame merupakan salah satu desa yang terletak di Kabupaten Sigi. Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, kepala desa wajib menyampaikan pertanggungjawaban keuangan secara transparan. Meskipun SISKEUDES telah diterapkan di Desa Porame, kendala yang dihadapi adalah kurangnya kapabilitas sumber daya manusia dalam pengelolaan keuangan. Pengabdian ini bertujuan meningkatkan akuntabilitas dan transparansi pengelolaan keuangan Desa Porame melalui penggunaan Sistem Keuangan Desa (SISKEUDES) dan Website Desa. Melalui sosialisasi dan pelatihan, diharapkan pemerintah desa mampu mengelola keuangan dengan lebih akuntabel dan transparan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai akuntabilitas keuangan desa serta kemampuan mengoperasikan SISKEUDES. Penggunaan website desa juga diimplementasikan untuk mempermudah akses informasi publik dan meningkatkan partisipasi warga
Co-Authors Abdillah, Ibnu Farhan Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmed Sardi Ali Imran Amalyah, Ilfat Afia Ananda, Anisa Zidni Andi Chairil Furqan Aqsha, Muhammad Ardiansyah, Faisal Aski Bawias, Hizkia Hazael Bezaliel betty betty Delviana, Delviana E. Ar, Nur Azizah Edhy Rustan Ermawati Ermawati Erwinsyah Erwinsyah Fadhilah, Anisah Fadillah, Raehan Febriana Femilia Zahra Fikry Karim Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Halwi, Muhammad Darma Helda , Helda Husnaini Josua Gabriel Galamba Kaharuddin Kartika, Aura Dwi Kontesa, Amelia Lamading, Maharani Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Lembah, Amelia Amanda M. Ikbal A M. Iqbal Bakry Madao, Tri Utari Madehang Mapparessa, Nurlaela Mattulada, Andi Megawati, Nani Meldawati, Lucyani Mile, Yuldi Moh. Iqbal, Moh. Muh Darma Halwi Muh. Darma Halwi Muhaemin Muhaemin Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muhtar, Wahyusi Muliati Muliati Muliati, Muliati Munawarah Munawarah, Munawarah Mursyid Mustamin Mustamin Mustaring Mustaring N.S, Jurana Nasrun Naida Ni Made Suwitri PARWATI Nina Yusnita Yamin Nur, Muh. Ilham Nurani, Zahra Nurdin, Jurana Nurfadilla, Nurfadilla Nurlaela Mapparessa Nurpita NURUL ANNISA OSTENSIO, Gracelia N. PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Rahayu Indriasari Rahayu Indriasari Rahma Aulia Rahma Masdar Ridwan RUMIMPUNU, Mohammad Rio Rusdiansyah Rusdiansyah Safar, Muhammad Safira, Wiqra Sahraini Sahraini, Sahraini Saleh, Fadli Moh Santika Selmita Paranoan Selvyana Setiawan Wancie Setiawan, Edi Indra Siti Nur Anisa St. Hartina Sugianto Sugianto Suryadi Hadi Syam, Andi Tenrisanna Tampang, Tampang Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Trihauli, Afnan Danin Umar , Wulandari Wisran Wulandari Wulandari WULANDARI, Sri Puspita Zainuddin, Zainuddin