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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) FOSTER: Journal of English Language Teaching Jurnal Abdidas Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Educational Administration, Management, and Leadership Quantitative Economics and Management Studies International Journal of Multi Discipline Science (IJ-MDS) Jurnal Abdimas Bina Bangsa Journal of Tourism Economics and Policy Linguistics Initiative 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 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 GoodWill Journal of Economics, Management, and Accounting
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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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.
PRAKTIK AKUNTANSI SISTEM KOIN PADA BONANZA LAUNDRY Madao, Tri Utari; N.S, Jurana; Masruddin, Masruddin; Indriasari, Rahayu; Din, Muhammad
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2024): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i2.2052

Abstract

ABSTRAKAktivitas jasa yang dihasilkan oleh Bonanza Laundry sangat membantu masyarakat di Kota Palu, terutama karena kesibukan masyarakat yang kadang-kadang membuat mereka tidak memiliki waktu untuk mencuci dan menyetrika pakaian mereka. Penelitian ini bertujuan untuk mengetahui dan memahami praktik akuntansi sistem koin pada Bonanza Laundry. Penelitian ini menggunakan pendekatan etnometodologi. Teknik pengumpulan data dengan observasi, wawancara dan dokumentasi. Jumlah informan dalam penelitian ini sebanyak empat orang. Praktik akuntansi memiliki keunikan pada masing-masing usaha tergantung kebutuhan informasi yang dibutuhkan usaha tersebut. Hal ini juga dilakukan oleh Bonanza Laundry yang membedakannya dengan dengan praktik usaha sejenis. Berdasarkan hasil penelitian peneliti menemukan lima bentuk praktik akuntansi pada Bonanza Laundry yaitu: kasir smartlink menghasilkan rekapitulasi pendapatan, smart owner menghasilkan informasi grafik pendapatan, Bonanza Laundry tanpa laporan keuangan, tidak ada pemisahan antara ekuitas pribadi dan usaha dan praktik penentuan laba dan beban sebesar 60% dan 40% sebagai penentuan laba di depan.Kata Kunci: Penerapan akuntansi, aplikasi kasir smartlink, aplikasi smart owner.ABSTRACTThe service activities produced by Bonanza Laundry are very helpful for the people in Palu City, especially because people's busy schedules sometimes prevent them from having time to wash and iron their clothes. The study aims to know and understand the practice of coin system accounting at Bonanza Laundry. This research uses an atnomethodology approach. Data collection techniques with observation, interviews and documentation. The number of informants in this study were four people. Accounting pratices are uniq to each business depending on the business. This is also done by Bonanza Laundry which distinguishes it from similar business practices. Besed on the result of the research, the researcher found five forms of accounting practices at Bonanza Laundry, namely: smartlink cashier produces revenue recapitulation, smart owner produces revenue graph information, Bonanza Laundry without financial statements, no separation between personal and business equity and the practice of determining profits and expenses by 60% and 40% as a determination of profit in advance. Keywords: Accounting application, smartlink cashier application, smart owner application.
Evaluation of Ma'had Al-Jami'ah Program in Developing Students’ Tahsin Skill Nurfadilla, Nurfadilla; Muhaemin, Muhaemin; Masruddin, Masruddin
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 04 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i04.6441

Abstract

One of Ma'had al-Jami'ah's missions is to produce students adept at reading and correctly writing the Koran. However, the implementation of the Ma'had al-Jami'ah program is still considered not optimal in improving students' skills because there is a gap between the concept of the Tahsin al-Qur'an learning program and the situation that occurs in the field. This research aims to present comprehensive and in-depth information about the evaluation results of the Ma'had al-Jami'ah program in developing students' Tahsin skills. This research uses the CIPP (Context, Input, Process, Product) model evaluation research developed by Stufflebeam. Interviews and document study carried out data collection. The subjects in this research were the Head of the Ma'had Al-Jami'ah Unit, Ma'had Program lecturers, and students. Data analysis uses the Milles and Huberman model. Based on the evaluation carried out on the Ma'had Al-Jami'ah IAIN Palopo program. The results were that the IAIN Palopo Ma'had al-Jami'ah Program, in improving students' Tahsin skills, was considered very good overall. With each aspect: 1) the context aspect is in the very good category by meeting four indicators; 2) the input aspect is in the good category by fulfilling three of the four categories; 3) the process aspect meets four indicators, so it is included in the very good category; and 4) product aspects are also in the very good category by meeting three indicators.
THE INFLUENCE OF REGIONAL FINANCIAL INDEPENDENCE AND EFFECTIVENESS ON THE QUALITY OF PUBLIC SERVICES Fadhilah, Anisah; Masdar, Rahma; Furqan, Andi Chairil; Masruddin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.596-606

Abstract

This study investigates the influence of regional financial independence and financial effectiveness on the quality of public services in Indonesia. It underscores the significance of public sector accounting particularly the analytical use of local government financial statements as a crucial instrument for evaluating fiscal accountability and enhancing service delivery performance. Employing secondary data from 1,620 local governments over the 2021-2023 period, the analysis utilizes panel data regression with a random effects model. The empirical results reveal that fiscal independence exerts a positive and significant impact on service quality, whereas financial effectiveness demonstrates a negative relationship. These findings indicate that transparent and accountable fiscal capacity tends to foster better service outcomes, while effectiveness without adequate governance oversight may lead to inefficiencies and misallocation of resources. Despite the limited observation period and the use of a single service quality indicator, this study makes a theoretical contribution by offering an integrated framework that connects fiscal autonomy, governance quality, and public service performance within a decentralized setting. From a policy standpoint, the results call for a paradigm shift from efficiency-oriented fiscal management toward a governance-driven fiscal strategy that prioritizes accountability, transparency, and citizen-centered service improvement.
Transparansi, Akuntabilitas, dan Opini Audit: Cerminan Tata Kelola Daerah di Indonesia Nurani, Zahra; Din, Muhammad; Masruddin, Masruddin; Masdar, Rahma
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.281

Abstract

Penelitian ini mengkaji pengaruh transparansi anggaran dan akuntabilitas fiskal terhadap opini audit pemerintah provinsi di Indonesia. Menggunakan pendekatan kuantitatif dengan unit analisis 34 provinsi dan data sekunder resmi (opini BPK atas LKPD, indeks/kategori transparansi APBD, dan skor SAKIP), variabel dioperasionalisasi dalam skala ordinal/interval (WTP=4 sampai dengan TMP=1; SAKIP C=1 s.d. A=5). Analisis dilakukan menggunakan regresi linear berganda di SPSS, didahului uji asumsi klasik. Hasil uji menunjukkan data berdistribusi normal (K–S p=0,322), tidak terdapat heterokedastisitas (scatterplot acak), dan tidak ada autokorelasi (DW=1,747 di antara dU=1,59 dan 4–dU=2,41). Persamaan estimasi: Y = 2,486 + 0,787X₁ + 0,546X₂. Secara parsial, transparansi anggaran berpengaruh positif signifikan terhadap opini audit (t=4,013; p<0,001), dan akuntabilitas fiskal (SAKIP) juga berpengaruh positif signifikan (t=4,230; p<0,01). Model memiliki Adjusted R²=0,393, yang mengindikasikan 39,3% variasi opini audit dijelaskan oleh kedua variabel, dengan R=0,656. Temuan mendukung hipotesis bahwa peningkatan transparansi dan akuntabilitas fiskal meningkatkan peluang pemerolehan opini Wajar Tanpa Pengecualian (WTP). Implikasi kebijakan menekankan pentingnya digitalisasi pelaporan, penguatan pengendalian internal, dan peningkatan kapasitas SDM untuk memperkuat tata kelola fiskal dan kredibilitas laporan keuangan daerah.
Co-Authors Abda Abda Abdillah, Ibnu Farhan Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmed Sardi Ajma, St. Annazila Cahyani Ali Imran Amalyah, Ilfat Afia Amelia Amelia Amir, Andi Mattulada Ananda, Anisa Zidni Anatasya, Anatasya Andi Chairil Furqan Aqsha, Muhammad Ardiansyah, Faisal Aski Astrialestari, Astrialestari Bakry, Mohammad Iqbal Bawias, Hizkia Hazael Bezaliel betty betty Delviana, Delviana E. Ar, Nur Azizah Edhy Rustan Erwinsyah Erwinsyah Erwinsyah Fadhilah, Anisah Fadillah, Raehan Febriana Femilia Zahra Fikry Karim Fikry Karim Furqan, Andi Chairil Furwana, Dewi Gollah, Shery Natalia Halwi, Muhammad Darma Hasbi Helda , Helda Husnaini Husnul Hatimah, Husnul Jafar, Abdul Josua Gabriel Galamba Jufriadi Junaid, Rusdiana Kaharuddin Kartika, Aura Dwi Kontesa, Amelia Kusuma, I Made Ari Lamading, Maharani Lanonci, Nurwasilah Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Lembah, Amelia Amanda Luneto, Abdul Razik M. Ikbal A M. Iqbal Bakry Madao, Tri Utari Madehang Magfirah, Thayyib Mapparessa, Nurlaela Mattulada, Andi Megawati, Nani Meldawati, Lucyani Moh. Iqbal, Moh. Muh Darma Halwi Muh. Darma Halwi Muhaemin Muhaemin Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru 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 Indah 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 Ridwan Rifqi, Muh. Rudy Usman Rufi'i RUMIMPUNU, Mohammad Rio Rusdiansyah Rusdiansyah Rustan, Nur Qalbi Safar, Muhammad Safira, Wiqra Sahraini Sahraini, Sahraini Salbi, Salbi Saleh, Fadli Moh Santaria, Rustan 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 Yuldi Mile Yulia Savhika S. Zainuddin, Zainuddin