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All Journal Indonesian Journal of Electrical Engineering and Informatics (IJEEI) Jurnal Media Wahana Ekonomika Hasanuddin Economics and Business Review BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan Journal of Applied Data Sciences Journal of Management Studies and Development Kajian Akuntansi Balance : Jurnal Akuntansi dan Bisnis Jurnal Ekonomi Mengabdi
Muhammad Fahmi
Universitas Muhammadiyah Palembang
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Sulaiman, Muhammad Fahmi; Punawan, Herry
BALANCE : JURNAL AKUNTANSI DAN BISNIS Vol 2, No 2 (2017): BALANCE : JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1181

Abstract

ABSTRACT?The aim of this study is to know the affect of Corporate Social Responsibility Disclosure toward stock prices of mining companies registered on the Indonesia Stock Exchange 2012-2016. This study is an ex post facto study, the sample of this study were 95 companies annual reports. The data in this study was obtained by study documentation method. Data analysis method used was an analysis of multiple regression. The results showed that (1) Economic Disclosure in Corporate social Responsibility Disclosure affected significantly on stock prices , (2) Environment Disclosure in Corporate Social Responsibility Disclosure didn?t affect significantly on stock prices, (3) Social Disclosure in Corporate Social Responsibility Disclosure didn?t affect signifacantly on stock prices, (4) Economic Disclosure, Environment Disclosure, Social Disclosure in Corporate Social Responsibility Dsiclosure simultaneously affected significantly on stock prices.
ANALISIS PERTANGGUNGJAWABAN ALOKASI DANADESA DENGAN PENDEKATAN GOOD GOVERNANCE PADA DESA TALANG BULUH KABUPATEN BANYUASIN Ghazali, Rosalina; Fahmi, Muhammad; Katiallo, Taufik
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1157

Abstract

The problem of this research is How the accountability of Village Budget allocated of Talang Buluh VillageinBanyuasin at kecamatan Talang Kelapain 2014, with the approach of Good Governance. The goal is to determinethe accountability report on the allocation of funds Desa of Talang Talang Buluh Banyuasin kecamatan TalangKelapa in 2014, with the approach of Good Governance. The variables used by the village fund allocationapproach with indicators of good governance, transparency, accountability, Efficient, Effective, and Participation.Secondary data with data collection interviews and documentation The analysis showed that yet implementedaccountability Budget Allocation Approach Good Governance by Minister Regulation No. 37 Year 2007 regardingGuidelines for Financial Management in the village of article 22 in the at village of Talang Buluh kecamatanTalang Kelapa regional Banyuasin.
Implementasi Kebijakan Alokasi Anggaran Pendidikan dalam Meningkatan Mutu Pendidikan Dasar Sembilan Tahun di Kota Palembang Sulaiman, Muhammad Fahmi
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1172

Abstract

ABSTRACT Budgetary policy education is run in local government in the city of Palembang. This research is to find out the problems arising from the policies made and to identify weaknesses, so that the impact of the budget allocation for the quality of education in the city of Palembang will run well and achieve the goals that have been set to implement and improve the quality of education in particular association as it normative documents listed on regional planning for the necessary implementation of a policy that allows nine years of basic education (9-year compulsory basic education) in Palembang can run well and quality.This study used a qualitative approach to policy analysis method or methods of post policy analysis, while the technique of data collecting documentation study, interview and observation. Results and conclusions of the study show that the city of Palembang is already running a local autonomy in education well with 51.8% of the total education spending APBDnya.The amount of the allocation of indirect spending compared to spending langsung.Ada realization of direct expenditure budget allocation that is less effective and efficient. Impact of Policy Implementation in 2012 Education Budget Allocation Budget allocation priority on basic education in Palembang with the goal of Increasing the quality of public education and increasing the number of qualified teachers S1 / D-IV.  
Pengaruh PAD dan DAU Terhadap Belanja Modal Pada Pemerintah Daerah Kabupaten/Kota di Sumatera Selatan Muhammad Fahmi; Hairani Hairani
Jurnal Media Wahana Ekonomika Vol 16, No 1 (2019): Jurnal Media Wahana Ekonomika, April 2019
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v16i1.3407

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh PAD dan DAU terhadap Belanja Modal di Pemerintah daerah Kabupaten/kota di Sumatera Selatan. Penelitian ini menggunakan jenis penelitian assosiatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi. Teknik analisis data yang digunakan yaitu analisis kuantitatif. Tehnik analisis data menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa PAD dan DAU berpengaruh secara bersama dan parsial terhadap Belanja Modal.Kata Kunci :  PAD, DAU, Belanja Modal
Pengaruh Karakteristik Pemerintah Daerah dan Sistem Pengendalian Intern Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Provinsi Sumatera Bagian Selatan) Arta Pradana; Sunardi Sunardi; Muhammad Fahmi
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.6802

Abstract

This study aims to determine the effect of the characteristics of the local government and internal control system on the financial performance of the local government in the districts/cities of the province of South Sumatra, Lampung, Bengkulu, Jambi, and the Bangka Belitung Islands. The population in this study was 60 regions/cities in the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands, with the sampling method determined was the saturated sample. The data used is secondary data in the form of LKPD for the year 2017-2019. The data collection method in this research is the documentation method. The data analysis method used is descriptive statistical analysis method, classical assumption test, and multiple linear regression, as well as data processing in this research using SPSS 16.0 (Statistical Product and Service Solution) statistical computer program. The results of this study can be concluded that jointly (f test) the variables of local government size, prosperity, intergovernmental revenue, and internal control systems have a simultaneous effect on the financial performance of local governments in the districts/cities of the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and the archipelago. Bangka Belitung. Partially (t-test) shows that the size of local governments, intergovernmental revenue, and internal control systems have no effect on the financial performance of local governments, while prosperity has a significant effect on the financial performance of local governments in the districts/cities of the provinces of South Sumatra, Lampung, Bengkulu, Jambi, and the islands. Bangka Belitung).
KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP ILIR TIMUR KOTA PALEMBANG Fahmi, Muhammad; Hari, Kurnia Krisna
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.7091

Abstract

The purpose of this research was to determine the influence of service quality and tax sanctions on individual taxpayer compliance. The type of research used is associative research. The place of research was carried out at the Pratama Ilir Timur Tax Service Office, Palembang City. The data used is primary data. The data collection method used in this research is a questionnaire. The data analysis techniques used in this research are validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, and t test assisted by the Statistical Program for Special Science (SPSS). The research results show that Service Quality has no effect on individual taxpayer compliance, while tax sanctions have an effect on individual taxpayer compliance.
THE ROLE OF WHISTLEBLOWING, CULTURE, AND ORGANIZATIONAL COMMITMENT IN FRAUD PREVENTION Yuhanis Ladewi; Muhammad Fahmi; Fauziah, Alfina Damayanti; Zuraidah, Ida
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4028

Abstract

This study aims to find out and analyze the role of whistleblowing culture, and organizational commitment in fraud prevention. The types of research used are descriptive and associative. The population used is 11 branch stores with a saturated sample of 85 respondents. This study uses primary and secondary data. The data collection methods are interviews, questionnaires, and documentation. To test the data, this research applies validity and reliability tests. The data analysis techniques used are descriptive statistics and inferential statistical analysis, namely classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test) and multiple linear regression analysis, determination coefficient, and t-test. This study uses the analysis technique of the SPSS Version 25 data processing program. Based on the results processed, 85 respondents are all valid and reliable. The results of this study can be concluded partially (t-test) showing that whistleblowing, organizational culture, and organizational commitment have a significant effect on fraud prevention at PT Sumber Alfaria Trijaya Tbk in Plaju District.   Keywords     : Cheating Prevention, Organizational Commitment, Organizational Culture, Whistleblowing
THE ANALYSIS OF CREDIT FINANCING OF HOME OWNERSHIP WITH MURABAHAH AT PT. BANK SYARIAH MANDIRI PALEMBANG Muhammad Fahmi; Poppy Febrina
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 3, 2019
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.674 KB) | DOI: 10.26487/hebr.v2i3.1547

Abstract

The purpose of this study was to find out whether the housing loan financing (mortgage) at Bank Syariah Mandiri Palembang Branch in accordance with murabaha and to know the process of granting mortgage with murabahah scheme in Bank Syariah Mandiri Branch Palembang to prospective recipients of financing. The research method used was descriptive method that was by collecting the data obtained and then interpret and analyze so as to provide information that can be used to solve the problems encountered. The data used were primary data and secondary data. The results of this study indicate mortgage loans at PT. Bank Syariah Mandiri has been in accordance with the murabahah financing agreement and analysis on PSAK No. 102 concerning Murabahah as the basis of consideration of the Conformity of House Ownership Credit at Bank Syariah Mandiri Palembang Branch Office.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN Sahri, Yulian; Fahmi, Muhammad; Ayassy, Naufal Rafi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16332

Abstract

AbstrakPajak merupakan iuran rakyat kepada Negara berdasarakan undang-undang (yang dipaksakan) dengan tidak mendapatkan jasa timbal (kontraprestasi) yang langsung dapat ditunjukkan dan yang digunakan untuk membayar pengeluaran umum. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 24 perusahaan manufaktur sektor pertanian yang terdaftar di BEI periode 2018-2022. Jumlah sampel yang digunkan dalam penelitian ini sebanyak 11 perusahaan dengan penentuan sampel mengunakan metode purposive sampling. Data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan adalah dokumentasi. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan program SPSS versi16. Hasil Penelitian ini adalah menunjukkan bahwa variabel profitabilitas berpengaruh terhadap pajak penghasilan badan, likuiditas tidak berpengaruh terhadap pajak penghasilan badan, dan biaya operasional berpengaruh terhadap pajak penghasilan badan.  Kata Kunci: Profitabilitas, Likuiditas,  Pajak Penghasilan Badan. AbstractTax is a contribution from the people to the State based on the law (which is forced) without receiving any reciprocal services (counter-performance) that can be directly demonstrated and which are used to pay for general expenses. This study aims to determine the effect of profitability, liquidity, and operating costs on corporate income tax. This study is an associative study. The population in this study was 24 agricultural sector manufacturing companies listed on the IDX for the 2018-2022 period. The number of samples used in this study was 11 companies with sample determination using the purposive sampling method. The data used is secondary data. The data collection technique used is documentation. The analysis method used is descriptive statistical analysis, classical assumption testing, and hypothesis testing with the SPSS version 16 program. The results of this study indicate that the profitability variable has an effect on corporate income tax, liquidity does not have an effect on corporate income tax, and operating costs have an effect on corporate income tax. Keywords: Profitability, Liquidity, Corporate Income Tax.
Sentiment and Emotion Classification Model Using Hybrid Textual and Numerical Features: A Case Study of Mental Health Counseling Ramayanti, Indri; Hermawan, Latius; Syakurah, Rizma Adlia; Stiawan, Deris; Meilinda, Meilinda; Negara, Edi Surya; Fahmi, Muhammad; Ghiffari, Ahmad; Rizqie, Muhammad Qurhanul
Journal of Applied Data Sciences Vol 6, No 3: September 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i3.632

Abstract

Mental health issues among individuals, particularly in counseling contexts, require practical tools to understand and address emotional states. This study explores the application of machine learning models for emotion detection in mental health counseling conversations, focusing on four algorithms: Bernoulli Naive Bayes, Decision Tree, Logistic Regression, and Random Forest. The dataset, derived from transcribed counseling sessions, underwent preprocessing, including stemming, stopword removal, and TF-IDF vectorization to create structured inputs for classification. Emotional categories such as "Depresi" (Depression), "Kecewa" (Dissapointed), "Senang" (Happy), "Bingung" (Confused) and "Stres" (Stress) were analyzed to evaluate model performance. Results indicated that Logistic Regression achieved the highest accuracy at 82%, showcasing its reliability and scalability, followed closely by Random Forest with 81%, demonstrating robustness in handling complex data structures. Bernoulli Naive Bayes performed competitively at 80%, excelling in computational efficiency, while Decision Tree recorded the lowest accuracy at 70%, reflecting its limitations in managing overlapping features and high-dimensional data. These findings highlight the potential of machine learning in addressing the increasing demand for scalable mental health support tools. The study underscores the importance of model selection, balanced datasets, and feature engineering to improve classification accuracy. Future work includes developing AI-driven chatbots for real-time emotion detection and integrating multimodal data to enhance interpretability. This research contributes to advancing automated solutions for mental health care, offering new pathways for timely and personalized interventions.
Co-Authors Afrida, Anggrelia Ahmad Ghiffari Arta Pradana Ayassy, Naufal Rafi Betri Dedy Hermanto Deris Stiawan Edi Surya Negara Efrina Masdaini Fauziah, Alfina Damayanti Frizki Danu Rakhmat Ghazali, Rosalina Gumulya Sonny Marcel Kusuma Hairani Hairani Ida Zuraida Indri Ramayanti Junyka Widiyanti Katiallo, Taufik Kholillah Kurnia Krisna Hari Ladewi, Yuhanis Latius Hermawan Meilinda Meilinda Meilinda, Meilinda Muhammad Faris Afif Muhammad Qurhanul Rizqie Negara, Edi Surya Poppy Febrina Punawan, Herry Rizma Adlia Syakurah Rizqie, Muhammad Qurhanul Rosalina Ghozali Sunardi, Sunardi Syakurah, Rizma Adlia Yulian Sahri Zuraidah, Ida