Article Per Year (5 Year)
p-Index From 2021 - 2026
6.596
P-Index
This Author published in this journals
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) 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 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 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

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
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.
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. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/prpg0334

Abstract

This study aims to analyze and prepare the financial statements of the Disaster Risk Reduction Forum (FPRB) of South Dolo District and evaluate their compliance with the financial reporting standards for non-profit organizations as stipulated in ISAK 35. The research employs a descriptive qualitative approach to obtain an in-depth understanding of the organization’s financial recording practices and the extent to which they align with applicable accounting standards. Data were collected through interviews with management, documentation of daily, weekly, and monthly financial transactions, and a literature review focusing on ISAK 35 as the primary reference for report preparation. The findings indicate that FPRB’s existing financial records are limited to basic cash inflow and outflow notes and have not yet met the minimum reporting components required for non-profit entities. Through the implementation of ISAK 35, this study successfully compiles a complete set of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements. The use of Microsoft Excel supports a more systematic preparation process and enhances the organization’s financial accountability. Overall, this research demonstrates that adopting ISAK 35 can improve the transparency, reliability, and comparability of financial information in small-scale non-profit organizations, particularly those engaged in disaster risk reduction. The study also highlights the need for capacity building to ensure consistent implementation of standardized financial reporting practices across similar entities.
Event Study: The Impact of DPR Demonstrations and Ministerial Reshuffle on IDX Stock Volatility Pali, Fayza; Usman, Rudy; Erwinsyah; Masruddin, Masruddin; Mile, Yuldi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2943

Abstract

This study analyzes the reaction of the Indonesian capital market to political events, namely the House of Representatives (DPR) demonstration on August 29, 2025, and the Minister of Finance reshuffle on September 8, 2025. The research is motivated by increasing political uncertainty that may affect stock market volatility, particularly the Composite Stock Price Index (IHSG). A quantitative event study approach was employed using Abnormal Return (AR) and Trading Volume Activity (TVA) as the main variables. The observation period covered 10 trading days, consisting of five days before and five days after the events. The sample included cross-sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Secondary data on stock prices and trading volumes were analyzed using SPSS software. The results indicate no significant difference in abnormal returns before and after the political events, while trading volume activity shows a statistically significant difference. These findings suggest that political events have a greater impact on trading activity than on short-term stock price movements. This study contributes empirical evidence to event study research in Indonesia and provides insights for investors and policymakers in responding to political uncertainty in the capital market.
THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCE, AND KNOWLEDGE ON FINANCIAL ACCOUNTABILITY VILLAGES IN AMPANA TETE Lanonci, Nurwasilah; Masdar, Rahma; Mustamin, Mustamin; Masruddin, Masruddin; Din, Muhammad
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51684

Abstract

This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effectiv This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effective use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus. e use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus.
Integrating Project-Based and Collaborative Learning Management to Foster the Pancasila Student Profile at State Junior High School 8 Satap Alla Salbi, Salbi; Hasbi, Hasbi; Masruddin, Masruddin
International Journal of Educational Administration, Management, and Leadership Volume 5, Number 2, November 2024
Publisher : Har Press Indonesia

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

Abstract

This study investigates how project-based and collaborative learning management is integrated into the Pancasila Student Profile at State Junior High School 8 Satap Alla, a remote public school in South Sulawesi, Indonesia. The research aims to describe the implementation of integrated project-based and collaborative learning, identify the challenges encountered, and analyse its impact on students’ character formation. A qualitative descriptive case study design was employed, with data collected through classroom observations, semi-structured interviews with teachers, school leaders and students, as well as document analysis of lesson plans and school policies. Data were analysed using thematic procedures involving data condensation, display and conclusion drawing. The findings show that project-based and collaborative learning has been institutionalised into a three-stage cycle of planning, implementation and evaluation–reflection, in which teachers design contextual projects, facilitate active group work and guide students’ reflective review of their learning processes. The implementation, however, faces interrelated challenges in teacher readiness, uneven student participation and limited facilities that require continuous adaptation of project design and classroom management. Despite these constraints, the integrated approach contributes positively to the development of key dimensions of the Pancasila Student Profile, particularly collaboration (gotong royong), critical and creative thinking and learner independence, although these character outcomes are still emerging unevenly across different students and groups. The study concludes that sustained support for teacher professional development, student collaboration skills and school infrastructure is needed to optimise the transformative potential of project-based and collaborative learning in similar rural contexts.
“Scoutlink” Digital English Book for Indonesian Scouting Yulia Savhika S.; Masruddin; Jufriadi
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 13 No. 2 (2025): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Universitas Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v13i2.9433

Abstract

This study aims to develop and evaluate Scoutlink, a barcode-based digital English book designed to support English vocabulary learning for Indonesian Scout members. The research was conducted due to the limited availability of contextual English learning resources that accommodate the needs of Scout members who increasingly participate in national and international scouting activities. This study employed a Research and Development (R&D) approach using the ADDIE model, consisting of analysis, design, development, implementation, and evaluation stages. The participants were 25 active Scout members from 15 regions in Indonesia, selected through random sampling. Data were collected through needs analysis questionnaires, expert validation instruments, and product effectiveness tests. The results of the needs analysis indicate that 100% of respondents stated that the development of Scoutlink is highly necessary to support English vocabulary mastery related to scouting activities. In addition, 96% of respondents agreed that barcode-based access facilitates flexible and practical learning, while 92% expected the product to reflect scouting identity through its design. Expert validation results demonstrate that Scoutlink achieved a very high level of validity in material, design, curriculum, and language aspects. Furthermore, the effectiveness test shows that the use of Scoutlink improves users’ understanding of English vocabulary in scouting contexts, categorizing the product as highly effective. Therefore, Scoutlink is considered a valid, practical, and effective digital learning medium to support English vocabulary learning in non-formal education settings.
Code-Switching Practices in English Language Classrooms: A Classroom Discourse Analysis and Its Pedagogical Implications for EFL Learning Junaid, Rusdiana; Santaria, Rustan; Masruddin; Rustan, Nur Qalbi
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 13 No. 2 (2025): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Universitas Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v13i2.9544

Abstract

This study investigates code-switching practices in an Indonesian English as a Foreign Language (EFL) classroom through a qualitative classroom discourse analysis. Drawing on audio- and video-recorded classroom interaction, the study examines how teachers and students employ code-switching, the pedagogical functions it serves, and its implications for effective EFL teaching. The findings reveal that code-switching is systematic and predominantly teacher-initiated, occurring most frequently during instructional clarification, classroom management, and affective support. Student-initiated code-switching, although less frequent, functions primarily as an interactional repair strategy to maintain participation and negotiate meaning. Importantly, strategically timed code-switching mediates key learning processes, including comprehension facilitation, engagement regulation, and participation expansion. The study contributes empirical discourse-based evidence to ongoing debates on L1 use in EFL classrooms, challenging deficit-oriented perspectives and highlighting code-switching as a context-sensitive pedagogical resource. Implications are discussed for EFL pedagogy and teacher education in multilingual instructional settings.
¬¬Peningkatan Transparansi Dan Akuntantabilitas Pengelolan Keuangan Masjid Menggunakan Applikasi Akuntansi Masjid Luneto, Abdul Razik; Djuri, Phatra Anggana; Masruddin, Masruddin; Saleh, Fadli Moh; Hatimah, Husnul
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7149

Abstract

Pengabdian ini bertujuan untuk memberikan pendampingan dan pelatihan penyusunan laporan keuangan masjid berbasis PSAK 45 dan penggunaan applikasi akuntansi masjid kepada pengurus Masjid di Desa Luk Panenteng. Selain itu, kegiatan ini juga bertujuan meningkatkan kapasitas SDM dalam mengelola sistem informasi keuangan secara transparan dan akuntabel, sehingga kepercayaan masyarakat terhadap pengelolaan dana masjid meningkat. Metode yang digunakan dalam penerapan akuntansi masjid yaitu metode brainstorming, tutorial, diskusi dan pendampingan.  Hasil dari kegiatan pengabdian kepada masyarakat yang dilakukan di desa Luk Panenteng bahwa sebagian peserta belum mengetahui mengenai tata cara penyajian laporan keuangan sesuai standar akuntansi dan masih menggunakan cara yang sederhana yang bersifat single entry pemasukan dan pengeluaran. Penyampaian materi terkait applikasi akuntansi masjid ini dan standar laporan organisasi nirlaba sangat membantu dalam menambah wawasan dan pengetahuan terhadap pentingnya transparansi dan akuntabilitas pada pengelolaan masjid.  Pelatihan akuntansi masjid berbasis PSAK 45 di Desa Luk Panenteng berhasil meningkatkan pemahaman pengelola masjid tentang pentingnya pencatatan keuangan yang transparan dan akuntabel.
Linguistic landscape of culinary businesses in Palopo Masruddin, Masruddin; Amelia, Amelia; Ajma, St. Annazila Cahyani; Thayyib, Magfirah
Linguistics Initiative Vol. 6 No. 1 (2026)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27753719.61432

Abstract

This study investigates the linguistic landscape of the culinary business in Palopo Town, South Sulawesi Province, Indonesia, addressing the limited research on smaller urban contexts with distinct local languages and commercial dynamics. The research aims to identify the most frequently used languages in culinary signboards and to explore the motivations behind these linguistic choices. Employing a qualitative approach, data were collected through field observation in October 2025, resulting in 20 photographed culinary signboards. The analysis used the interactive model, involving data reduction, categorization based on language composition and communicative function, and sociolinguistic interpretation. The findings reveal four categories: monolingual English (40%), monolingual Indonesian or local languages (30%), bilingual (15%), and multilingual (5%). English is predominantly associated with modernity and global identity, while Indonesian and local languages signal cultural closeness and authenticity. Most business names are non-clausal nominal phrases, emphasizing brevity and branding efficiency. The results demonstrate that language choice in Palopo’s culinary signage functions not only as identification but also as a strategic tool for identity representation, market positioning, and negotiation between global and local values in public space.
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 Ananda, Anisa Zidni Anatasya, Anatasya Andi Chairil Furqan Aqsha, Muhammad Ardiansyah, Faisal Aski 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 Hasbi Helda , Helda Husnaini Husnul Hatimah, Husnul 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 Mile, Yuldi 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, Muh. Ilham Nurani, Zahra Nurdin, Jurana Nurfadilla, Nurfadilla 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 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 Yulia Savhika S. Zainuddin, Zainuddin