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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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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.
“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.
THE EFFECT OF FINANCIAL LITERACY AND THE USE OF CORETAX ON PERCEPTIONS OF TAX COMPLIANCE (A STUDY OF SME TAXPAYERS IN SIGI REGENCY) Anatasya, Anatasya; Parwati, Ni Made Suwitri; Kahar, Abdul; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): 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.v15i01.53305

Abstract

Tax compliance in the Small and Medium Enterprises (SME) sector presents a unique challenge in the era of tax digitalization in Indonesia. This study examines whether financial literacy and Coretax usage influence perceptions of tax compliance among culinary SMEs in Dolo District, Sigi Regency. Using a quantitative approach with multiple linear regression analysis, the research discovered that financial literacy takes a significant role in shaping positive perceptions of tax compliance. Similarly, Coretax usage has been shown to contribute to increased perceptions of compliance. However, these two factors only describe a small portion of the variation in tax compliance, indicating the presence of other external factors that need to be considered in further studies. The outcomes of this research are relevant for tax authorities in designing strategies to improve compliance by strengthening financial literacy capacity and optimizing digital tax systems, especially in regions with diverse geographic and economic characteristics. Kata kunci: Coretax, Tax Digitalization, Tax Compliance, Financial Literacy, SMEs
AN ANALYSIS OF THE USE OF VILLAGE FUNDS FOR INFRASTRUCTURE DEVELOPMENT IN WEST PAMONA DISTRICT (A STUDY IN TOINASA VILLAGE) Kusuma, I Made Ari; Usman, Rudy; Masruddin, Masruddin; Mustamin, Mustamin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): 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.v15i01.53449

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Desa yang meliputi penetapan prioritas anggaran, realisasi belanja infrastruktur, serta pelaporan dan pertanggungjawaban di tingkat desa. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dengan pemerintah desa, Badan Permusyawaratan Desa (BPD), dan masyarakat, serta didukung oleh dokumentasi terkait pengelolaan Dana Desa. Hasil penelitian menunjukkan bahwa penetapan prioritas anggaran dilakukan melalui mekanisme musyawarah desa dengan mempertimbangkan urgensi kebutuhan dan manfaat kolektif bagi masyarakat. Realisasi belanja infrastruktur dilaksanakan secara bertahap sesuai dengan kapasitas keuangan desa, namun masih ditemukan perbedaan kualitas dan pemerataan hasil pembangunan antarwilayah. Pada aspek pelaporan dan pertanggungjawaban, pemerintah desa telah melaksanakan kewajiban formal sesuai ketentuan, tetapi transparansi informasi kepada masyarakat belum sepenuhnya inklusif. Penelitian ini menegaskan bahwa keterpaduan antara perencanaan partisipatif, pelaksanaan yang berorientasi pada mutu, serta pelaporan yang transparan merupakan faktor penting dalam mewujudkan pengelolaan Dana Desa yang akuntabel dan berkelanjutan. Kata kunci: Dana Desa, Pengelolaan Keuangan Desa, Infrastruktur Desa, Akuntabilitas, Transparansi Abstract This study aims to analyze Village Fund management, including budget priority setting, infrastructure spending realization, and reporting and accountability at the village level. The study used a qualitative approach with a case study method. Data were obtained through in-depth interviews with village governments, Village Consultative Body (BPD), and the community, and supported by documentation related to Village Fund management. The results indicate that budget priorities are determined through village deliberation mechanisms, taking into account the urgency of needs and collective benefits for the community. Infrastructure spending is implemented in stages in accordance with village financial capacity, but differences in quality and equity of development outcomes remain between regions. In terms of reporting and accountability, village governments have fulfilled their formal obligations according to regulations, but transparency of information to the community is not fully inclusive. This study confirms that the integration of participatory planning, quality-oriented implementation, and transparent reporting are crucial factors in achieving accountable and sustainable Village Fund management. Keywords: Village Fund, Village Financial Management, Village Infrastructure, Accountability, Transparency
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATING THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FIRM VALUE IN INDUSTRIAL COMPANIES Rifqi, Muh.; Bakry, Mohammad Iqbal; Parwati, Ni Made Suwitri; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): 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.v15i01.53810

Abstract

Abstrak This study aims to analyze the influence of profitability, liquidity, and leverage on company value and to test the role of Corporate Social Responsibility (CSR) as a moderating variable. The research subjects were industrial sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach with secondary data obtained from financial statements, annual reports, and corporate sustainability reports. The sampling technique employed a purposive sampling method, resulting in 17 companies with a total of 68 observations. Data analysis was performed using Partial Least Square-based Structural Equation Modeling with the assistance of WarpPLS 8.0 software. The results showed that profitability, liquidity, and leverage had a positive and significant effect on financial performance. Meanwhile, Corporate Social Responsibility was unable to moderate the relationship between profitability, liquidity, and leverage on financial performance. The findings of this study indicate that the financial performance of industrial sector companies is more influenced by internal financial performance factors than by the level of corporate social responsibility disclosure. Keywords: profitability, liquidity, leverage, corporate social responsibility, financial performance.
Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu Astrialestari, Astrialestari; Usman, Rudy; Masruddin, Masruddin; Amir, Andi Mattulada
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.402

Abstract

This study aims to analyze the effect of information technology utilization on regional financial accountability and to examine the moderating effect of human resource capacity in this relationship. The study was conducted in 30 Regional Apparatus Organizations (OPD) in Palu City, involving 60 respondents consisting of regional financial management officials. A quantitative approach was used through a survey method with purposive sampling. Primary data were collected through questionnaires and analyzed using IBM SPSS Statistics version 25. The results showed that the use of information technology had a positive and significant effect on regional financial accountability, as did human resource capacity. However, the results of the moderation analysis showed that human resource capacity did not act as a moderating variable in the relationship between the use of information technology and regional financial accountability. These findings indicate that both variables function as independent factors that directly affect regional financial accountability. This study is expected to contribute theoretically to the development of public sector accounting studies and provide practical considerations for local governments in improving financial management accountability through the optimization of information technology and the enhancement of human resource capacity.
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