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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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Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

Abstract

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.
The Influence of Professionalism, Independence, and Auditor Experience on Audit Judgment RUMIMPUNU, Mohammad Rio; MASRUDDIN, Masruddin; ANSAR, Muhammad; TENRIPADA, Tenripada
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.v3i2.1273

Abstract

The study focuses on investigating how audit judgments evolve based on Professionalism combined with Independence and auditor experience within the campaign fund reports compliance audit process targeting the 2024 election participants. The study utilized quantitative investigation and sought responses from auditors at Public Accounting Firms who participated in campaign fund audits by distributing questionnaires based on purposive sampling. Under the multiple regression analysis model through IBM SPSS Statistics, 43 research questionnaires that fulfilled the requirements were evaluated. Testing of hypotheses was performed to measure the influence that Professionalism, together with Independence and auditor experience, have on audit judgment. According to the research data, audit judgment receives positive influence from Professionalism and Independence, yet auditor experience does not impact the judgment significantly. The research reveals that auditor quality depends on professional development together with ethical conduct and maintaining Independence between auditors and their clients. Additionally, the research provides recommendations for auditors and PAFs to prioritize Professionalism and Independence as key factors in producing high-quality audit judgments.
The Application of Accounting Standards Towards Performance Accountability: Role of Monitoring Financial Statements As Moderating Helda , Helda; Masruddin, Masruddin
International Journal of Digital Marketing Science Vol. 1 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijdms.v1i2.980

Abstract

This research aims to: 1) To test and analyze the influence of accounting standards which influence the supervision of financial reports; 2) To test and analyze the effect of performance accountability on financial report supervision; 3) To test and analyze whether the application of accounting standards and performance accountability has an effect on the supervision of financial reports. This research was conducted using a survey method with a questionnaire as a tool to obtain data. The sample was taken using a purposive sampling method, namely 120 Civil Servants who worked within the scope of the Sigi Regency Regional Apparatus Organization. The analytical tool used to process the data is PLS with the help of WarpPLS software. The research results show that the implementation of government accounting standards influences the accountability of government agency performance; supervision of financial reports affects the accountability of government agency performance; the application of accounting standards and performance accountability influences the supervision of financial reports.
Netnography Analysis : Digital Society's Perception of The Influence of Local Revenue on The Development of Palu City Selvyana; Karim, Fikry; Meldawati, Lucyani; Masruddin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1120

Abstract

The study aims to determine perceptions among the people of Palu city on Intagram@palu.kota posts related to news uploads and people's perceptions in the comments column regarding the development of the Palu City Region, social media which are the most frequently visited pages, namely Instagram@palu.kota, and Tiktok@Info Palu. In depth, we conducted this research to analyze the impact of uploads in the social media platform on Public Perceptions related to the Regional Development of Palu City with a qualitative approach with the netnography method because this method makes it easier for the author to analyze the perceptions or comments of the digital community on social media as a source of data for this research. We made this research to understand how much influence the level of concern of the digital community of Palu City to find out the utilization and use of PAD funds in the development of Palu City through content analysis interactions in online media forums related to the issue of Palu City Development. The results showed that users of social media forums including Instagram and tiktok are increasingly varied in giving comments both containing positive or negative assessments to the Palu City Regional government in Regional Development, especially in the Public area.The conclusion of this article is that a better understanding of the perceptions of digital communities can help the government in designing policies that are more effectively accepted by digital communities by involving them in the dialogue and decision-making forums of the Palu City Regional government so that they can run more effectively and sustainably.This research also contributes to the literature on netnography and digital community participation in the context of Regional Development.   
Predicting Intention to Use Shopee PayLater Among Accounting Students: A Technology Acceptance Model (TAM) Approach Febriana; Masruddin; Fikry Karim; Rahayu Indriasari
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/njfqsm53

Abstract

This study aims to determine the effect of usefulness and convenience on the interest of Tadulako University students in using Shopee Paylater. This research is descriptive verification research. The questionnaire was distributed to 96 accounting students at Tadulako University. The analysis method used is multiple linear regression analysis. The results concluded that usefulness and convenience have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Usefulness have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Convenience has a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. The research findings have implications for the real practice of using shopee paylater not only among accounting students but also to a wide audience. Further research is suggested to be able to examine more deeply the perspective of convenience and usefulness can be applied to the use of other payment media in real daily practice.
Preparation of Financial Statements of Non-Profit Organizations Based on ISAK 35 (Case Study on the Disaster Risk Reduction Forum of South Dolo District) Rahma Aulia; Masruddin; Ni Made Suwitri Parwati; Rahma Masdar
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/0e13v508

Abstract

This study aims to analyze and compile the financial statements of the Disaster Risk Reduction Forum of South Dolo District and its conformity with the standards of financial statements of non-profit organizations that have been regulated in ISAK 35 regarding the presentation of financial statements of non-profit entities. The method used in this research is descriptive qualitative method. Data collection techniques in this research are interviews with the management, documentation of daily, weekly and monthly transactions, and literature study using ISAK 35 as the main reference in preparing financial statements. Based on the results of the research, it is concluded that the financial statements of the Disaster Risk Reduction Forum of South Dolo District have not been prepared in accordance with the provisions of ISAK 35. This research produces a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.
THE EFFECT OF PROFITABILITY, SOLVENCY AND LIQUIDITY ON COMPANY VALUE(Study on Mining Companies on the Indonesia Stock Exchange in 2020-2023) Lembah, Amelia Amanda; Masruddin, Masruddin; Mapparessa, Nurlaela; Yuniar, Latifah Sukmawati
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/w17x6w21

Abstract

This research aims to test and analyze simultaneously and partially the influence of profitability, solvency and liquidity on company value (Study of Mining Companies on the Indonesian Stock Exchange in 2020-2023). The population in this research is mining companies listed on the LQ 45 Index on the Indonesian Stock Exchange, totaling 11 companies. Sampling uses a saturated sampling technique so that the entire population is used as a sample. The data analysis method used is descriptive analysis and multiple linear regression using the SPSS 25 application. The results of this research show that simultaneously Profitability, Solvency and Liquidity have a significant and influential effect on Company Value. Meanwhile, partially Profitability and Liquidity have no effect on Company Value. Solvency has a negative influence on company value. 
PENGARUH KECEPATAN LAYANAN DAN KINERJA PEGAWAI TERHADAP EFEKTIVITAS PELAYANAN PUBLIK DENGAN MENGGUNAKAN APLIKASI SANGU PALU DAN APLIKASI SIPD (STUDI PADA KELURAHAN SE-KECAMATAN PALU TIMUR) Fadillah, Raehan; Masdar, Rahma; Mattulada, Andi; Masruddin, Masruddin
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: 10.62207/2jwpkj27

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecepatan layanan dan kinerja pegawai terhadap efektivitas pelayanan publik dengan aplikasi sangu palu dan aplikasi SIPD. Menggunakan pendekatan kuantitatif dan data primer dengan fokus pada pegawai kelurahan se-kecamatan palu timur dengan jumlah populasi 118 orang pegawai dengan perhitungan sampel menggunakan purposive sampling dan hasil akhir sebanyak 44 responden. Hasil penelitian menunjukkan bahwa variabel utama yang dianalisis, yaitu kecepatan layanan dan kinerja pegawai berperan dalam meningkatkan efektivitas pelayanan publik. Penelitian ini diharapkan  dapat memberikan wawasan mendalam tentang bagaimana penerapan aplikasi sangu palu dan SIPD terhadap efektivitas pelayanan publik. Selain itu, penelitian ini juga akan memberikan rekomendasi lebih lanjut mengenai implementasi yang lebih efektif dari kecepatan layanan dan kinerja pegawai dalam meningkatkan efektivitas pelayanan publik.
Designing English writing worksheets incorporating Islamic moderation values at an Islamic senior high school in Palopo Masruddin, Masruddin; Rusdiansyah, Rusdiansyah; Ananda, Anisa Zidni; Ermawati, Ermawati; Sardi, Ahmed
Studies in English Language and Education Vol 12, No 2 (2025)
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/siele.v12i2.38115

Abstract

This study aimed to design an English writing worksheet integrating Islamic moderation values for tenth-grade students at an Islamic senior high school in Palopo, Indonesia. The research employed a Research and Development (RD) design, using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). The worksheet was developed based on a needs analysis conducted with 22 students, following a Task-Based Language Teaching (TBLT) approach. Data collection methods included interviews and a questionnaire for the need analysis, experts validation questionnaires for worksheet evaluation, and a students perception questionnaire. The findings indicated that the designed English writing worksheet, which incorporates Islamic moderation values, consists of: 1) three units of writing materials, 2) five sub-units: Lets Get Ready, Lets Practice, Grammar Focus, Lets Do More, and Lets Review, 3) various task-based language teaching activities, 4) integration of Islamic moderation values, 5) an engaging layout and media, and 6) supplementary skills, including reading, listening, and speaking. The worksheet was tried out with the participants, and the results showed a mean score of 3.8 in the excellent category based on student perceptions. The students interviews supported these findings. In conclusion, the English writing worksheet enhances writing skills and facilitates the practical application of Islamic moderation values in students daily lives.
EVALUATION OF REGIONAL REVENUE AND EXPENDITURE BUDGETS IN THE PALU CITY GOVERNMENT Gollah, Shery Natalia; Paranoan, Selmita; Yamin, Nina Yusnita; Masruddin, Masruddin
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1223

Abstract

Post-calamity 2018 and the COVID-19 pandemic caused the fiscal performance of Palu City Government to change significantly. For this study, the dynamics of the 2019-2023 Palu City APBD are to be evaluated through growth and variance analysis in an attempt to provide responsive fiscal policy recommendations. Quantitative methods apply by processing the secondary data with APBD reports. Results showed an "explosion-consolidation" trend of spending and revenue variance > 100% in 2019-2022 (conservative) that declined to 96.08% in 2023, indicating the necessity to re-adjust PAD projection assumptions; spending variance increased from 57.05% to 95.26%, reflecting an increase in absorption capacity but not yet quantifiable outcome effectiveness. The trend of revenue-expenditure growth reflects an expansionary response in the crisis phase and consolidation in the recovery phase. These findings underscore the necessity to diversify PAD sources, enhance budget projection models with macro-economic drivers and contingency projections, and strengthen the absorption capacity of spending with e-budgeting and real-time monitoring as the basis for adaptive fiscal policies to improve the resilience and accountability of APBD in disaster-prone areas.
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