Article Per Year (5 Year)
p-Index From 2021 - 2026
1.383
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Jurnal Abdidas International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Applied Accounting INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW
Bakry, Mohammad Iqbal
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Penguatan Penyusunan Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi Tanra, Andi Ainil Mufidah; Bakry, Mohammad Iqbal; Mapparessa, Nurlaela; Ahmad, Shidq Dhiyaurrahman; Balgis, Balgis; Nanda, Nanda
Jurnal Abdidas Vol. 5 No. 5 (2024): October 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v5i5.995

Abstract

Dana desa yang diberikan pemerintah pusat bertujuan untuk mendorong produktivitas masyarakat pedesaan. Untuk itu, penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa. Dalam rangka mensukseskan program dana desa ini, tim pengabdi kegiatan pengabdian kepada masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako menyelenggarakan “Penguatan Penyusunan  Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi”. Tujuan dari penyelenggraan PPM Dana Desa di Kecamatan Palolo ini untuk: 1). Memberikan pengetahuan yang memadai mengenai Pelaporan Keuangan Dana Desa dan 2). Memberikan penguatan dan pelatihan untuk membuat laporan keuangan Dana Desa. Kegiatan pelatihan ini dilaksanakan pada 26 Juli 2024, dengan dihadiri oleh khalayak sasaran (perangkat desa di Kecamatan Palolo Kabupaten Sigi). Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pelatihan penyusunan laporan keuangan dana desa bagi perangkat desa di Kecamatan Palolo Kabupaten Sigi telah berjalan dengan lancar. Sehingga semua peserta dapat antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi perencanaan dan kemajuan desa dimana mereka mengabdi. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya. Dana desa yang diberikan pemerintah pusat bertujuan untuk mendorong produktivitas masyarakat pedesaan. Untuk itu, penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa. Dalam rangka mensukseskan program dana desa ini, tim pengabdi kegiatan pengabdian kepada masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako menyelenggarakan “Penguatan Penyusunan  Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi”. Tujuan dari penyelenggraan PPM Dana Desa di Kecamatan Palolo ini untuk: 1). Memberikan pengetahuan yang memadai mengenai Pelaporan Keuangan Dana Desa dan 2). Memberikan penguatan dan pelatihan untuk membuat laporan keuangan Dana Desa. Kegiatan pelatihan ini dilaksanakan pada 26 Juli 2024, dengan dihadiri oleh khalayak sasaran (perangkat desa di Kecamatan Palolo Kabupaten Sigi). Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pelatihan penyusunan laporan keuangan dana desa bagi perangkat desa di Kecamatan Palolo Kabupaten Sigi telah berjalan dengan lancar. Sehingga semua peserta dapat antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi perencanaan dan kemajuan desa dimana mereka mengabdi. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan CSR Sebagai Variabel Intervening Rizqan, Andi Muhammad; Bakry, Mohammad Iqbal; Jurana, Jurana; Tanra, Andi Ainil Mufidah
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1042

Abstract

This study aims to examine the impact of implementing Good Corporate Governance (GCG) principles on financial performance, with Corporate Social Responsibility (CSR) disclosure acting as a mediating variable. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Financial performance is measured using the Return on Assets (ROA) indicator. The audit committee is assessed based on the number of its members, while institutional ownership is evaluated by the percentage of shares owned by institutions relative to the total shares outstanding. CSR disclosure is analysed using the number of items aligned with the Global Reporting Initiative (GRI) standards. The study population consists of 63 companies, from which 25 were selected using a purposive sampling method based on specific criteria. Data were sourced from annual reports available on the IDX and analysed using the Partial Least Square (PLS) method, supported by the WarPLS 8.0 software. The findings reveal that both the audit committee and institutional ownership have a significant positive effect on financial performance. However, CSR disclosure has a significant negative impact on financial performance. Furthermore, the audit committee and institutional ownership significantly and positively influence CSR disclosure. Despite this, CSR disclosure does not mediate the relationship between the audit committee and financial performance, nor between institutional ownership and financial performance. The study underscores the importance of effective corporate governance in enhancing financial outcomes, while also highlighting the need for a more strategic approach to CSR disclosure to create tangible benefits for companies. Keywords: audit committee, institutional ownership, financial performance, corporate social responsibility.
The Concept of Corporate Social Responsibility in Higher Education Institutions in Perspective Ketadulakoan BAKRY, Mohammad Iqbal; MULIATI, Muliati; JURANA, Jurana; RIDWAN, Muhammad
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1115

Abstract

This research aims to reconstruct the concept of Corporate Social Responsibility (CSR) in Higher Education Institutions (or University Social Responsibility) from a religious perspective. The Critical Paradigm is used as a paradigm for developing this research. Interviews, observation and documentation carried out data collection. Informants were selected based on the credibility of the researcher. Data analysis was carried out by reconstructing the concept of CSR in higher education institutions (USRs) based on religious values. The findings of this research are the philosophy of Tadulakoan to dismantle the values ??of secularism, materialism and individualism in the implementation of USR in Tadulako. The research results found accountability in the form of reporting related to 1) Level of courage (Natona Nalanggai) in fighting for justice to achieve peace, 2) Ability to achieve success through collaboration of various intelligences, 3) Fighting power in achieving success. 4) Excellence (Nabaraka) in creating innovations to ease human life. 5) Accuracy and caution (Nompangila) in decision-making. 6) Obedience and loyalty (Natuvu No Sangata) to leaders who fulfill their mandate. 7) Level of democracy in joint decision-making activities, 8) Awareness in protecting community interests and the environment. This research can be one of the research that supports and is in line with the Strategic Plan and research road map achieved by Tadulako University (UNTAD).
TRADISI NOSARARA NOSABATUTU SEBAGAI ANTITESIS LABA MATERIALISTIS Djasman, Nurhaja; Bakry, Mohammad Iqbal; Jurana, Jurana
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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

Abstract

-
The Role of Financial Literacy in Moderating the Influence of Digital Payments and Lifestyle on Financial Management Behavior of Generation Z in Palu City Pakawaru, Muhammad Ilham; Bakry, Mohammad Iqbal; Muliati; Mile, Yuldi; Tanra, Andi Ainil Mufidah
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 3 No 3 (2025): Current issue 8
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v3i3.365

Abstract

Purpose – This study aims to examine the role of financial literacy in moderating the influence of digital payments and lifestyle on the financial management behaviour of Generation Z in Palu City. Design/methodology/approach – The sample consisted of 210 Generation Z respondents residing in Palu who use digital or non-cash payment methods in their transactions. Data were analysed using WarpPLS 7.0. Originality - These findings highlight that good financial literacy helps individuals recognise the impact of lifestyle on their finances and take appropriate steps to manage expenditures more effectively as a form of self-control. Findings and Discussion – The results show that digital payments have a direct influence on the financial management behaviour of Generation Z in Palu City, while lifestyle has no direct effect. Financial literacy weakens the impact of lifestyle on financial management behaviour, but strengthens the impact of digital payments on financial management behaviour. The adoption of digital payments reflects Generation Z’s adaptation to technological developments that increasingly promote non-cash transactions in Palu and Indonesia in general, providing convenience in payment processes. Conclusion – This study implies that financial literacy can serve as a controlling factor (a tangible form of perceived behavioural control), bridging the gap between consumptive intentions and actual behaviour. For this reason, the government and financial institutions may employ financial literacy as a preventive strategy to mitigate debt-related issues, particularly among younger generations with digital and consumptive lifestyles.
Revealing the Accountability of Tadulako University as a Step to Realizing Sustainable Development Goals JURANA, Jurana; BAKRY, Mohammad Iqbal; INDRIASAR, Rahayu; PARWATI, Ni Made Suwitri; MAPPARESSA, Nurlela; RIDWAN, Muhammad
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.897

Abstract

This research aims to reveal the accountability of Tadulako University's 'tadulako-ness'. This research was conducted to reveal the accountability of the Tadulako University higher education institution for its various Tadulako activities in various fields related to achieving the goals and targets of the Sustainable Development Goals (SDGs). This is important to reveal the accountability of Tadulako University as the highest and largest educational institution in Central Sulawesi. Tadulako University's involvement during this pandemic is important to know considering that the philosophy of the name 'tadulako' used contains an important and deep meaning, namely the foundation of origin or leadership so that Tadulako University's involvement in carrying out its functions and activities is certainly very necessary. This research supports and is in line with the 17 Goals and 169 targets of the Sustainable Development Goals (SDGs). This is because the initial findings of this research are in the form of Tadulako University's concept of 'keadulakoan' accountability which is the basis and value as a reference for carrying out its accountability and aligning it with the vision and mission of Tadulako University as a form of implementing sustainable development goals. This research uses a descriptive approach. Data collection is carried out by collecting various data available in various existing reporting forms. The data was then analyzed in the context of the ketadulakoan philosophy. The results of the research show that disclosures regarding the character of ketadulakaon have not been fully revealed.
Pendampingan Pengelolaan Keuangan pada BUMDes Desa Lukpanenteng Kabupaten Banggai Kepulauan Pakawaru, Muhammad Ilham; Mile, Yuldi; Bakry, Mohammad Iqbal; Rhamadhani, Rika Febby; Bass, Muhammad Bashri
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2313

Abstract

The Village-Owned Enterprise (BUMDes) in Lukpanenteng Village plays a central role in strengthening the village economy. The background to this service is the low level of understanding among BUMDes managers regarding financial transparency and accountability, which results in unstructured transaction recording and budget planning. In addition, the community's lack of understanding of the role of BUMDes has led to low levels of active participation. The activities were designed with a socialization and practical training approach involving BUMDes managers and the village community. The implementation process included the delivery of materials and intensive training on transaction recording, budget preparation, and monthly financial reporting. The results showed a significant increase in the managers' financial management skills, resulting in more structured recording. The financial transparency of BUMDes improved as regular reports were published. The village community showed more active participation, both as consumers, suppliers, and contributors of suggestions. Thus, this intervention succeeded in strengthening the capacity of BUMDes as the main pillar of a transparent and accountable village economy.ABSTRAKBadan Usaha Milik Desa (BUMDes) di Desa Lukpanenteng berperan sentral dalam penguatan ekonomi desa. Latar belakang dari pengabdian ini adalah rendahnya pemahaman pengelola BUMDes mengenai transparansi dan akuntabilitas keuangan, yang berakibat pada pencatatan transaksi dan perencanaan anggaran yang tidak terstruktur. Selain itu, kurangnya pemahaman masyarakat tentang peran BUMDes menyebabkan rendahnya partisipasi aktif mereka. Kegiatan dirancang dengan pendekatan sosialisasi dan pelatihan praktis yang melibatkan pengelola BUMDes dan masyarakat desa. Proses pelaksanaan mencakup penyampaian materi dan pelatihan intensif mengenai pencatatan transaksi, penyusunan anggaran, serta pembuatan laporan keuangan bulanan. Hasil pelaksanaan menunjukkan adanya peningkatan terkait pemahaman dalam pengelolaan keuangan BUMDes melalui forum diskusi dan juga pendampingan langsung dalam penyusunan keuangannya melalui hasil pencatatan yang lebih terstruktur atas proses pelaporannya. Transparansi keuangan BUMDes meningkat karena laporan rutin yang dipublikasikan. Serta. Masyarakat desa menunjukkan partisipasi yang lebih aktif, baik sebagai konsumen, pemasok, maupun penyumbang saran. Dengan demikian, intervensi ini berhasil memperkuat kapasitas BUMDes sebagai pilar utama perekonomian desa yang transparan dan akuntabel.
ANALISIS DAMPAK BANTUAN LANGSUNG TUNAI (BLT) TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT DI DESA BAHONSUAI KECAMATAN BUMI RAYA KABUPATEN MOROWALI Dg.Masese, Nur Fitriani Zziza; Usman, Rudy; Zahra, Femilia; Bakry, Mohammad Iqbal
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan (In Processs)
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.v15i01.52604

Abstract

Di Desa Bahonsuai, Kecamatan Bumi Raya, Kabupaten Morowali", penelitian ini bertujuan untuk menganalisis dampak bantuan tunai langsung (BLT) terhadap masyarakat?s kesejahteraan. Untuk mendapatkan wawasan tentang bagaimana penerima BLT memandang dan merasakan kecukupan kebutuhan sehari-hari mereka, penelitian ini menggunakan desain penelitian kualitatif dengan pendekatan interpretatif. Responden adalah kepala desa dan warga BLT, sumber data berupa catatan terdokumentasi, wawancara mendalam, dan observasi. Hasil penelitian menunjukkan bahwa BLT berperan sebagai mekanisme jaminan sosial, membantu masyarakat berpenghasilan rendah dan rentan untuk memenuhi kebutuhan pokok sehari-hari dan meringankan tekanan keuangan pada keluarga yang mengandalkan sumber pendapatan yang tidak stabil. Karena dukungan nominal itu sangat kecil dan sementara, hanya ada begitu banyak yang dapat dilakukan BLT untuk meningkatkan orang dalam jangka panjang. Optimalisasi kebijakan dan penargetan yang tepat masih diperlukan agar program BLT dapat berkontribusi secara lebih efektif dan merata untuk meningkatkan kesejahteraan penduduk pedesaan, meskipun BLT mampu mempertahankan daya beli rumah tangga tetapi juga ketahanan ekonominya dalam kerentanan.
Co-Authors Ahmad, Shidq Dhiyaurrahman Balgis Balgis Bass, Muhammad Bashri Dg.Masese, Nur Fitriani Zziza Djasman, Nurhaja Femilia Zahra INDRIASAR, Rahayu Mapparessa, Nurlaela MAPPARESSA, Nurlela Mile, Yuldi Muhammad Ridwan Muliati Muliati Muliati, Muliati Nanda Nanda Nurdin, Jurana PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Rika Febby Rhamadhani Rizqan, Andi Muhammad Rudy Usman Tanra, Andi Ainil Mufidah