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All Journal Jurnal Manajemen Terapan dan Keuangan 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 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi 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 Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Quantitative Economics and Management Studies 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 Akuntansi: Jurnal Riset Ilmu Akuntansi 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 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 Harmoni Economics: International Journal of Economics and Accounting
Masruddin
Universitas Tadulako, Palu, Indonesia
Religion Humanities 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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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.
Measuring Compliance Level in Village Fund Management: An Evaluation Based on the Minister of Home Affairs Regulation No. 20/2018 Safira, Wiqra; Din, Muhammad; Masdar, Rahma; Masruddin
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4157

Abstract

The purpose of the study was to analyze the level of compliance in the management of the Village Fund based on the regulation of the minister of home affairs no 20 of 2018. The method used in this research is This research uses an evaluative research method with a quantitative approach. data collection techniques in the form of interviews and documentation obtained directly from sources. The results found are that the management of the Village Fund in Palasa Village as a whole is in accordance with the regulations of the Minister of Home Affairs No. 20 of 2018, but there is a stage, namely the implementation stage, which still does not use Reserve funds that can be used when facing unexpected needs or emergencies. This is because the available funds are still insufficient to be budgeted as reserve funds. In addition, the stages and processes of planning, implementation, administration, reporting and accountability are in accordance with the regulation of the minister of home affairs no 20 of 2018.
Analysis of the Compliance Level of Campaign Fund Reporting of the National Mandate Party in Central Sulawesi in 2024 Amalyah, Ilfat Afia; Din, Muhammad; Jurana, Jurana; Masruddin, Masruddin
Jambura Equilibrium Journal Vol 7, No 1 (2025): Vol 7. No 1. January 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jej.v7i1.27724

Abstract

This study aims to analyze the compliance level of the campaign fund reporting of Partai Amanat Nasional (PAN) of Central Sulawesi in 2024 based on the audit results. Using a quantitative descriptive approach, this study provides a comprehensive overview of the level of compliance and the factors that influence it. The study focuses on timeliness, completeness of documentation, and consistency of reported data with regulations set by the General Election Commission (KPU). Data was sourced from official audit reports and interviews with relevant stakeholders. The results show that the compliance rate of PAN in Central Sulawesi reached 98.3%, although there were certain constraints, especially related to the completeness of documents in certain districts. This study provides recommendations to improve the transparency and accuracy of campaign finance reporting in the future.
Teaching Speaking Through the Use of Aleta Malebbie Application Masruddin; Imran, Ali; Trihauli, Afnan Danin; Wulandari, Wulandari; Nur, Muh. Ilham
Indonesian TESOL Journal Vol. 5 No. 2 (2023): Indonesian TESOL Journal (October)
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/itj.v5i2.6234

Abstract

This study aims to analyze the effectiveness of using Aleta Malebbie application in teaching speaking at IAIN Palopo. Using an experimental research method, this study involved 15 fifth semester students who were tested using a pre-test and post-test in the form of a speaking test. The data was analyzed using SPSS 22 with a t-test to determine the significance of the difference in the results before and after the treatment. The results showed that the Aleta Malebbie application was effective in improving students' speaking skills, as indicated by the increase in the average score of the post-test compared to the pre-test.
Increasing Students' Reading Skills Using Reading Box in Junior High School E. Ar, Nur Azizah; Syam, Andi Tenrisanna; Madehang; Masruddin; Husnaini
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 12 No. 2 (2024): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v12i2.4221

Abstract

Reading skills are important for personal and academic success, and they provide numerous benefits, including increased knowledge, improved communication skills, enhanced imagination and creativity, reduced stress and depression, academic success, critical thinking skills, and a lifelong love of learning. This study aims to determine whether or not the reading box media effectively improve the student`s reading skills at SMPIT Al-Hafizh Palopo. This study applied the pre-experimental method. The population in this study consists of twelve students, and the sample was chosen using the total sampling technique, with the total number being 12 students. The writer collected the data through pre-test and post-test. SPSS 20 edition was used to perform statistical analysis on the data. The writer revealed that the post-test average score was higher than the pre-test average score (78.16 > 32.16). Besides, the t-count value was higher than the t-table value. The result of the student's scores on the post-test became more elevated than the pre-test representing the treatment's effectiveness in helping the learners improve their reading skills. Therefore, it could be concluded that using the reading box significantly improves the student's reading skills, especially in narrative text. 
Semiotic Analysis and Ethnography Study on the Implementation of Local Wisdom in Economic Field at Luwu Society Setiawan, Edi Indra; Masruddin, Masruddin; Zainuddin, Zainuddin
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 11 No. 2 (2023): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v11i2.4903

Abstract

This study aims to dig deeper into how the values of local wisdom in Tana Luwu are implemented into economic activities in the Tana Luwu community. Taking place in Wotu District, East Luwu Regency, the local wisdom in the economic field studied is in the community who work as fishermen and traders there. This research uses ethnographic methods by going directly into the field and describing in real terms the economic activities that occur. The results showed that the noble values of local wisdom such as warani (brave), This is illustrated by the process of fishermen installing rompong, or coconut fronds (cicciri); Adele (fair), illustrated by the process of distribution of panjalae or fishermen, this fair nature is also held by traders without discriminating consumers; Sinunu (cooperating), seeing in the process of going to sea requires teamwork and cooperation; Malabo (generous), seen in the distribution of seafood that attaches importance to the distribution to the entire crew, this is still going on even though the distribution remains proportional; and Sisitappari (mutual trust), This is also illustrated by the process of fishermen installing rompong, or coconut fronds (cicciri). The values of local wisdom are still maintained from generation to generation and are reflected in the economic activities of the people in Tana Luwu, especially in fishermen and traders. In addition, there are also rituals such as the calculation of the moon in determining good and bad days in starting a business and carrying out economic activities. Some of the challenges found in this study are first, the high influence of changing times that enter areas that erode the values of existing local wisdom. Starting from lifestyle, technology, internet and other globalization activities. Second, the lack of desire and enthusiasm of the younger generation to learn and want to inherit economic activities that contain noble values of local wisdom. Among them is because some informants say it is no longer suitable for the needs of the times and is very traditional. Third, there is still a lack of activities to maintain the values of local wisdom by the local government. This is illustrated by the lack of activities that are able to socialize the values of local wisdom.
Developing a Web-Based Mobile Game to Enhance Students’ Motivation in learning English Vocabulary Nurpita; Edhy Rustan; Masruddin; Wisran
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 13 No. 1 (2025): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v13i1.5541

Abstract

This study investigated the effectiveness of web-based mobile games in enhancing students' motivation and vocabulary acquisition in English language learning. The research was conducted with seventh-grade students at SMPN 7 Palopo. This study aimed to investigate the effectiveness of web-based mobile games in enhancing students' motivation and vocabulary acquisition in English language learning. A research and development (R&D) approach using the ASSURE model was employed. The study found that traditional teaching methods often resulted in disengagement and hindered vocabulary learning. To address this issue, a web-based mobile game platform, Wordwall, was implemented. The findings revealed that students preferred more interactive learning methods and that Wordwall significantly improved their motivation and vocabulary mastery. The study concludes that developing web-based mobile games can be a successful strategy for enhancing English language learning.
Analyzing IPO Underpricing Drivers: Evidence from Profitability, Market Value, and Leverage in Indonesia's Market Ardiansyah, Faisal Aski; Jurana, Jurana; Muliati, Muliati; Masruddin, Masruddin
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.159

Abstract

This study investigates the effect of profitability, financial leverage, and market value on stock underpricing in companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange from 2018 to 2022. Using a quantitative approach and multiple linear regression analysis, data were obtained from 189 companies selected through purposive sampling. The findings reveal that profitability, financial leverage, and market value simultaneously influence underpricing. Partially, profitability and market value have a significant negative effect on underpricing, while financial leverage shows no significant effect. The negative effect of profitability aligns with signaling theory, suggesting that high profitability signals low risk and strong performance, thus reducing the need for aggressive underpricing. Similarly, high market value indicates stronger investor perception and reduces uncertainty, leading to lower underpricing. Conversely, the insignificance of financial leverage implies that investors may not perceive debt levels as critical in IPO pricing, especially in regulated capital markets. This research contributes to the ongoing debate regarding the inconsistent effects of firm-specific financial indicators on underpricing across different contexts. The results highlight the contextual nature of IPO pricing decisions and suggest that market perception and external regulatory factors may moderate traditional financial indicators.
KOMPETENSI WALI KELAS DALAM MEWUJUDKAN PRESTASI BELAJAR DI SEKOLAH MENENGAH ISLAM TERPADU Abdillah, Ibnu Farhan; Sahraini, Sahraini; Masruddin, Masruddin; Kaharuddin, Kaharuddin; Mustaring, Dodi Ilham
Kelola: Journal of Islamic Education Management Vol. 8 No. 2 (2023): Kelola: Journal of Islamic Education Management
Publisher : Institut Agama Islam Negeri (IAIN) Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kelola.v8i2.4781

Abstract

This study aims to (1) to determine the competence of homeroom teachers at SMPIT Insan Madani Palopo, (2) to find out what factors affect the competence of homeroom teachers at SMPIT Insan Madani Palopo. This research is qualitative descriptive research. The data collection techniques used are interviews, observations and document studies. The data analysis techniques used are reduction data, percentage data and conclusions. The results showed that the competence of homeroom teachers in improving student achievement at SMP Islam Terpadu Insan Madani Kota Palopo consists of: (1) Communication Skills, (2) Class Management, (3) Problem Solving. Factors that affect homeroom competence consist of internal factors and external factors. Internal factors are factors that originate from within a homeroom teacher such as personality and dedication and discipline in carrying out their profession as educators. Then external factors are factors that come from outside such as professional development, welfare and background or level of education taken
Teaching English through Fun Learning Activities: A Service Program for Village Youths in Pantai Labu Deliserdang Masruddin
EPISTEMOLOGI : JURNAL PENGABDIAN MASYARAKAT DAN PENELITIAN Vol. 3 No. 1 (2025): May
Publisher : Rahis Cendekia Indonesia

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

Abstract

This community service program aimed to improve English language skills among village youths in Pantai Labu, Deliserdang, through the implementation of fun and interactive learning activities. Recognizing the limited access to formal English instruction in rural areas, the program focused on fostering a positive, engaging, and learner-friendly environment that emphasized communication over memorization. A thematic curriculum was developed, incorporating games, songs, role-plays, group projects, and creative tasks designed to introduce basic vocabulary and conversational skills. Conducted over four weeks, the program involved university student facilitators who acted as both educators and motivators. Results indicated noticeable improvements in learners’ vocabulary, confidence, motivation, and willingness to use English in daily interactions. Additionally, the program enhanced social collaboration and received strong support from the local community. While challenges such as time constraints and mixed ability levels were encountered, the outcomes suggest that fun learning approaches can effectively support language development in underserved communities. This initiative demonstrates the transformative potential of learner-centered, culturally sensitive education and offers a sustainable model for future outreach efforts.
Co-Authors Abda Abda Abdillah, Ibnu Farhan Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmed Sardi Alfiandi Patabang Ali Imran Amalyah, Ilfat Afia Anatasya, Anatasya Andi Chairil Furqan Andi Mattulada Amir Anisa Zidni Ananda Aqsha, Muhammad Ardiansyah, Faisal Aski Astrialestari Astrialestari Aura Dwi Kartika Bakry, Mohammad Iqbal Bawias, Hizkia Hazael Bezaliel betty betty Delviana, Delviana E. Ar, Nur Azizah Edhy Rustan Ermawati Ermawati Erwinsyah 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 Husnul Hatimah, Husnul Josua Gabriel Galamba Jurana Kaharuddin Kusuma, I Made Ari Lanonci, Nurwasilah Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Lembah, Amelia Amanda Luneto, Abdul Razik M. Ikbal A M. Ikbal Abdullah M. Iqbal Bakry Madao, Tri Utari Madehang Mapparessa, Nurlaela Mattulada, Andi Megawati, Nani Meldawati, Lucyani Moh. Iqbal, Moh. Muh Darma Halwi Muh. Darma Halwi Muhaemin Muhaemin Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muliati Muliati Muliati, Muliati Munawarah Munawarah, Munawarah Mustamin Mustamin Mustamin Mustamin Mustaring Mustaring N.S, Jurana Nasrun Naida Ni Made Sparwati Ni Made Suwitri PARWATI Nina Yusnita Yamin Nur, Muh. Ilham Nurani, Zahra Nurdin, Jurana Nurfadilla, Nurfadilla Nurhidayah Nurhidayah Nurlaela Mapparessa Nurpita NURUL ANNISA OSTENSIO, Gracelia N. Pali, Fayza Parwati, Ni Made Suwitri Phatra Anggana Djuri Rahayu Indriasari Rahayu Indriasari Rahma Aulia Rahma Masdar Rahmawati Widya Ningsih Rifqi, Muh. Rudy Usman RUMIMPUNU, Mohammad Rio Rusdiansyah Rusdiansyah Safar, Muhammad Safira, Wiqra Sahraini Sahraini, Sahraini Saleh, Fadli Moh Santika Selmita Paranoan Selvyana 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 Widya Widya Wisran Wulandari Wulandari WULANDARI, Sri Puspita Yuldi Mile Zainuddin, Zainuddin