Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Economics and Digital Business Review Islamic Economics and Finance Journal
Muhammad Nasrun
Universitas Muhammadiyah Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Impact of Technology on Accounting Education and Practice Eka Merdekawati; Muhammad Nasrun; Andi Ferawati
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1644

Abstract

This study explores the impact of technological advancements such as automation, artificial intelligence (AI), and blockchain on accounting education and practice. A mixed-methods approach was used, integrating quantitative surveys and qualitative interviews with accounting educators, students, and professionals. The study examined how these technologies enhance accessibility, efficiency, and engagement in educational and professional settings. The findings indicate that automation significantly reduces time and errors in routine accounting tasks, allowing professionals to focus on strategic activities. AI improves audit quality and fraud detection through advanced data analysis, while blockchain ensures the integrity and transparency of financial transactions. Integrating data analytics and interactive tools in accounting education enhances student engagement and practical skills. However, challenges such as the digital divide and the need for continuous professional development and robust cybersecurity measures were identified. These results support the hypothesis that technological advancements positively impact accounting education and practice. The study underscores the necessity for educational institutions to incorporate advanced technological tools into their curricula and for accounting professionals to adapt to these innovations. Policymakers and educators must address the digital divide and provide ongoing professional development to maximize the benefits of technology. Future research should focus on longitudinal studies to track the evolving impact of these technologies and include diverse geographical and educational contexts.
Analisis Pengendalian Persediaan Bahan Baku pada PT. Makassar Tene Herfiyantika; Muhammad Nasrun; Asriani Hasan
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.353

Abstract

This study aims to analyze the effectiveness of raw sugar inventory control at PT. Makassar Tene by applying the Min-Max Stock method to avoid the risks of stockouts and overstocking. This research employs a quantitative descriptive method using secondary data in the form of inventory reports for the 2024–2025 period. Data analysis techniques were conducted by calculating Safety Stock, Minimum Inventory, Maximum Inventory, and Reorder Quantity. The results indicate that the implementation of the Min-Max Stock method provides measurable guidelines for the company. In 2024, Safety Stock was 5,656.437 tons, Minimum Stock was 47,823.9525 tons, and Maximum Stock was 84,335.031 tons. In 2025, Safety Stock was 3,700.125 tons, Minimum Stock was 46,517.22 tons, and Maximum Stock was 85,634.19 tons. The study concludes that while the inventory control system currently implemented by the company is functioning well, the application of the Min-Max Stock method can further optimize inventory management, improve storage cost efficiency, and ensure the continuity of the production process.     
Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor: Pengaruh Tarif Progresif dan Sanksi Pajak di Samsat Gowa Trie Akra Putri; Muhammad Nasrun; Masrullah
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.354

Abstract

This study aims to analyze the effect of progressive tax rates and tax sanctions on motor vehicle taxpayer compliance at the Gowa Regional Samsat Office. This study employs a quantitative approach utilizing primary data obtained through questionnaires distributed to motor vehicle taxpayers. The sampling technique used is incidental sampling with a total of 100 respondents. The data analysis method applied is multiple linear regression analysis aided by the SPSS program. The results of the study indicate that progressive tax rates have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions also have a positive and significant effect on motor vehicle taxpayer compliance. These findings indicate that the application of fair tax rates and the strict enforcement of sanctions can improve taxpayer discipline in fulfilling their tax obligations. This study is expected to serve as evaluation material for local governments in enhancing the effectiveness of Motor Vehicle Tax revenue in Gowa Regency.
Co-Authors ANDI FERAWATI Asriani Hasan Eka Merdekawati Herfiyantika Masrullah Trie Akra Putri