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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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DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEMS: THE ROLE OF HUMAN RESOURCE COMPETENCY, GOVERNANCE, ORGANIZATIONAL INERTIA AS MODERATING VARIABLES Nurhidayah, Nurhidayah; Masdar, Rahma; Usman, Rudy; Masruddin, Masruddin; Din, Muhammad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.825

Abstract

In addition to analyzing the impact of governance and human resource competencies on the effective deployment of information technologies for local government, this study also looks at organizational Inertia as a moderating factor that may amplify or diminish these effects. This study offers novelty by positioning Organizational Inertia as a moderating variable, a factor that has received limited attention in prior SIPD implementation studies. Saturated sampling techniques were employed to collect primary data from 76 employees of the Central Sulawesi Provincial Financial and Asset Management Agency involved in the implementation of the Local Government Information System. The study took a quantitative approach. WarpPLS 8.0 was used to analyze the data using Structural Equation Modeling–Partial Least Square (SEM-PLS). The findings demonstrated that there was no discernible impact of human resource competency. On the contrary, the success of system adoption is significantly impacted by Governance. Organizational Inertia, a moderating variable, strengthened the influence between independent and dependent variables. These results demonstrate that improving Governance is essential to the effective deployment of information technologies.
The Efficacy of Think Talk Write Strategy in Improving Writing Skill for Teenagers at Batu Walenrang Palopo Masruddin, Masruddin; Furwana, Dewi; Jafar, Abdul
FOSTER: Journal of English Language Teaching Vol. 2 No. 1 (2021): FOSTER JELT
Publisher : Faculty of Education and Teacher Training of UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/foster-jelt.v2i1.29

Abstract

This research about the efficacy of think talk write strategy in improving writing skill for teenagers at Batu Walenrang Palopo. The purpose of this research is to find out whether or not the use of think talk write strategy is effective in improving writing skill for teenagers (16th-17th) at Batu Walenrang Palopo. This research applied the pre-experimental method, the research is carried out in one class, the population of this research is teenagers at Batu Walenrang Palopo. The sample of this research are nine teenagers (16th-17th) at Batu Walenrang Palopo. The sampling technique in this research is the total sampling technique. The instrument of this research is writing test. The researcher gives pretest and post-test to the teenagers. the data are analyzed using Spss 20. The result of this research shows that the use of think talk write strategy is effective in writing. It could be proved from the result of the calculation that students score in the post-test is higher than students score in the pre-test. The mean score in Post-test is higher than the mean score of the pre-test P=0.003>0.005. It means that is the use of think talk write strategy is effective in improving writing skill for teenagers (16th-17th) at Batu Walenrang Palopo. The implementation of this research as an alternative for educators in developing students' understanding in learning.
Mobile-Assisted Listening Learning: The Effect of the Learn English Listening Application on Indonesian EFL Students Nur Indah; Masruddin; Furwana, Dewi
FOSTER: Journal of English Language Teaching Vol. 7 No. 2 (2026): FOSTER JELT
Publisher : Faculty of Education and Teacher Training of UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/foster-jelt.v7i2.383

Abstract

Listening is often considered one of the most challenging skills for students in English as a Foreign Language (EFL) classrooms due to limited exposure to authentic spoken English and insufficient listening practice. This study aimed to investigate the effectiveness of the Learn English Listening application in improving the listening skills of tenth-grade students at SMAN 2 Palopo. A quantitative approach with a pre-experimental one-group pre-test and post-test design was employed. The participants consisted of 20 students selected through purposive sampling. Data were collected via listening tests administered before and after the treatment and analyzed using descriptive statistics and a paired-samples t-test in IBM SPSS Statistics version 30. The results showed a significant improvement in students' listening skills, with the mean score increasing from 65.90 in the pre-test to 77.10 in the post-test. The paired-samples t-test yielded a p < .001 and a large effect size (Cohen's d = 1.586), indicating that the application produced a practically and statistically meaningful improvement in listening comprehension. These findings provide empirical evidence supporting the integration of mobile listening applications as effective digital learning tools in Indonesian EFL classrooms, particularly in contexts with limited authentic exposure to English.
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.
Predicting Intention to Use Shopee PayLater Among Accounting Students: A Technology Acceptance Model (TAM) Approach Febriana; Masruddin; Fikry Karim; Rahayu Indriasari
Journal GoodWill Vol. 4 No. 1 (2024): April 2024
Publisher : Yayasan Amerta Insan Unggul

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

Abstract

This study aims to determine the effect of usefulness and convenience on the interest of Tadulako University students in using Shopee Paylater. This research is descriptive verification research. The questionnaire was distributed to 96 accounting students at Tadulako University. The analysis method used is multiple linear regression analysis. The results concluded that usefulness and convenience have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Usefulness have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Convenience has a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. The research findings have implications for the real practice of using shopee paylater not only among accounting students but also to a wide audience. Further research is suggested to be able to examine more deeply the perspective of convenience and usefulness can be applied to the use of other payment media in real daily practice.
Preparation of Financial Statements of Non-Profit Organizations Based on ISAK 35 (Case Study on the Disaster Risk Reduction Forum of South Dolo District) Rahma Aulia; Masruddin; Ni Made Suwitri Parwati; Rahma Masdar
Journal GoodWill Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Amerta Insan Unggul

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.
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