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All Journal Infestasi Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Abdimas Mahakam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Sricommerce: Journal of Sriwijaya Community Services Indonesian Journal of Sustainability Accounting and Management
Mukhtaruddin Mukhtaruddin
Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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ANALYSIS OF FLYPAPER EFFECT REVENUE SHARING FUND (DBH) AND REGIONALLY GENERATED REVENUE (PAD) TOWARD CAPITAL EXPENDITURE BY DISTRICT / TOWN IN SOUTH SUMATERA 2009-2011 Marliana, Marliana; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
Jurnal Akuntabilitas Vol 6, No 1 (2012): AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI
Publisher : Jurnal Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya

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

Abstract

This research aims to identify the influence of Flypaper Effect Revenue Sharing Fund (DBH) and Regionally Generated Revenue (PAD) toward capital expenditure by District / Town in South Sumatra 2009-2011. The population in this research was all of District / Town in South Sumatera in 2009 until 2011 and can be accessed at www.djpk.depkeu.go.id Site. Total Sample in this research is 15 districts /towns which consist of 11 districts and 4 towns in South Sumatera. Data were analyzed with tests of classic assumption and examination of hypothesis with multiple linear regression method.Based on the F test results indicate that the DBH and the PAD have influence on capital expenditure. Then through t test shows that DBH showed an influence on the probability of capital expenditure under the = 5% (0.000). While the PAD has no effect on the profitability of capital expenditure above = 5% (0.60). From the results of this study also demonstrated the occurrence of flypaper in districts / towns in South Sumatera, but had no flypaper effect against capital expenditure forecast.
Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable Mukhtaruddin Mukhtaruddin; Ubaidillah Ubaidillah; Kencana Dewi; Arista Hakiki; Nopriyanto Nopriyanto
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.27 KB) | DOI: 10.28992/ijsam.v3i1.74

Abstract

Good corporate governance and corporate social responsibility can assist the company in facing the challenges and risks as a strategy in increasing the firm value by building the right image from the stakeholders’ view. This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with financial performance as a moderating variable. The population of this research is banking companies listed in Indonesia Stock Exchange (IDX) for 2011–2015. The sample consisted of 23 companies which were selected by purposive random sampling. This data is analyzed by using Partial Least Square approach. The results of this study indicate that good corporate governance has an insignificant positive effect on firm value; otherwise corporate social responsibility has a significant negative impact on firm value. Financial performance has significantly strengthened the relationship between good corporate governance and corporate social responsibility on firm value.
Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure Isnurhadi Isnurhadi; Kurnia Widya Oktarini; Inten Meutia; Mukhtaruddin Mukhtaruddin
Indonesian Journal of Sustainability Accounting and Management Vol 4, No 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.129

Abstract

Integrated reporting (IR), one of the latest developments in organizational reporting practices, collates important financial and non-financial information in an integrated and concise manner. This study aims to investigate the effects of stakeholder engagement and corporate governance on IR disclosure. In this study, stakeholder engagement was proxied by ownership concentration, the effective tax rate, leverage, and employee compensation, while corporate governance was proxied by the independent board of directors, frequency of audit committee meetings, and gender diversity. Using purposive sampling methods, the sample was selected from a population of companies listed on the LQ45 Index of the Indonesian Stock Exchange. A total of 22 companies that were consistently listed on the LQ45 index during the period 2013–2016 were selected. Panel data regression was employed to analyze the collected data. The results show that only employee compensation had a significant positive effect on IR disclosure while the other variables did not have any significant effect. The results of this study could be used to select the variables that companies must consider when preparing for their IR disclosure to stakeholder. 
TAXPAYER COMPLIANCE IN TAX FILING AT PALEMBANG CITY - Marthadinasyah; Inten Meutia; - Mukhtaruddin; Dewa Saputra
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.507

Abstract

This study is aimed to analyse factors that influence tax payers' compliance intention to file annual income tax returns. Theory of planned behaviour (Ajzen, 1991) is used as theoretical framework to develop hypothesis that tax payers' compliance intention in filing annual income tax returns is influenced by attitude to comply, subjective norms, perceived behavioural control and moral. This study used 181 individual tax payers registered in Small Tax Office (STO) Palembang Ilir Timur, as respondent whom completed specifically-developed questionnaire that measured each of the four independent variable as well as their compliance intention to file their annual income tax returns. A structural equation model analysis of their responses found that perceived behavioural control and moral positively influence the compliance intention of taxpayers in filing annual income tax returns. Nevertheless, attitude to comply and subjective norms have no significant statistical effect.
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP TINGKAT PENERIMAAN PAJAK DI KABUPATEN LAHAT Dewi Rina Komarawati; - Mukhtaruddin
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1253

Abstract

This study aims to  determine the level of complience of Personal Income Tax taxpayers in submitting the report of annual tax income to the Primary Tax Office of Lahat Regency and to determine whether the number of taxpayers who have tax ID number increased  significantly along with the increasing of Personal Income Tax Revenue in Lahat regency.The result shows that the number of individual taxpayers in Primary Tax Office of Lahat Regency was increasing during the observed years, however while the number of taxpayer who submitted its Annual Return was not as many as the number of individual taxpayer and it intended to decrease. In addition, it is found that the tax payer compliance has not significant affect to individual income tax receipts. To improve the performance of the Primary Tax Office of Lahat Regency in gathering individual income tax receipt, it is suggested that the office needs to socialize about the benefit and importance of having a Tax ID number to citizens and gives rewards and apreciation on the taxpayers compliance.
Pengenalan Akuntansi bagi Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir Muhammad Farhan; Agil Novriansa; Umi Kalsum; Mukhtaruddin Mukhtaruddin
Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 1 (2020): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v1i1.11

Abstract

UMKM di Indonesia merupakan salah satu soko guru perekonomian Indonesia selain koperasi. Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah, namun hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini dikarenakan UMKM masih memiliki pengetahuan yang lemah dalam proses pencatatan akuntansi dan kesadaran yang rendah tentang pentingnya informasi akuntansi dalam dunia usaha. Oleh karena itu, kegiatan pengabdian masyarakat berupa pelatihan pengenalan akuntansi sederhana bagi UMKM masih sangat diperlukan. Pelatihan ini ditujukan bagi pelaku UMKM yang ada di Desa Kota Daro Kecamatan Ogan Ilir. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Hasil dari kegiatan ini menunjukkan bahwa pelaku UMKM di Desa Kota Daro dalam menjalankan usahanya cenderung tidak melakukan praktik akuntansi. Beberapa pelaku UMKM di Desa Kota Daro juga ada yang belum paham tentang akuntansi dan apa tujuan pembuatan laporan keuangan. Kegiatan pengabdian masyarakat ini membantu memberikan himbauan, motivasi dan pengetahuan kepada seluruh pelaku UMKM di Desa Kota Daro untuk menerapkan praktik akuntansi sederhana dalam kegiatan usaha mereka sehingga mereka dapat meningkatkan kinerja keuangan usaha mereka.
Firm’s Characteristics, Corporate Governance Quality and Corporate Social Responsibility Disclosure Mukhtaruddin Mukhtaruddin; Yulia Saftiana; Pandu Arya Dwikatama
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 3, September 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.407 KB) | DOI: 10.29259/sijdeb.v2i3.193-212

Abstract

Corporate Social Responsibility (CSR) has been internationally implemented in business activity. It is proven by many international standards, which had been issued and adopted by several companies. Implementation of CSR in Indonesia has been regulated in regulations number 40 year of 2007, however that regulation does not regulate any quantities of CSR that companies must do. This study attempts to investigate effect of company characteristics (company size (SIZE), company age (AGE), and profitability (PRO)), Good Corporate Covernance (GCG) are proxied by board of commissioner quality (BCQ) and audit committee quaality (ACQ) on CSR disclosure (CSRD). The samples are 25 mining companies listed in Indonesia Stock Exchange (IDX) period 2011 – 2013 and the company has reported their social responsibility in annual reports. The sample was selected by using of purposive sampling technique. Results indicate that BCQ has significant influence on CSRD. However, SIZE, AGE, PRO and ACQ found to have no effect on CSRD. 
Pemanfaatan Aplikasi Belanja sebagai Media Penjualan bagi UMKM di Desa Kerinjing Ogan Ilir pada Masa Pandemi Covid 19 Dessy Yunita; Mukhtaruddin Mukhtaruddin; Fx Parama Santati; Iisnawati Iisnawati
Jurnal Abdimas Mahakam Vol. 6 No. 01 (2022): Januari
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v6i01.1163

Abstract

Kegiatan Pelatihan “Pemanfaatan Aplikasi Belanja Sebagai Media Penjualan Bagi UMKM di Kerinjing Ogan Ilir Pada Masa Pandemi Covid 19” merupakan bentuk pelatihan bagi masyarakat Desa Kerinjing Ogan Ilir untuk memahami dan mengaplikasikan berbagai format penjualan yang adaptable sehingga pelaku usaha memiliki kemampuan untuk melakukan usaha melalui mode aplikasi teknologi yang memudahkan proses transaksi. Ogan Ilir memiliki potensi dalam mengembangkan usaha bagi produk-produk yang dihasilkan oleh daerah tersebut. Pelatihan bagi pelaku usaha dengan memperkenalkan aplikasi penjualan dengan berbagai fitur yang dapat di manfaatkan oleh pelaku usaha menjadikan sebagai strategi untuk berkembang. Pelaku usaha dibekali kemampuan untuk menjual produk melalui aplikasi untuk meningkatkan nilai jual produk yang dimiliki dan mencapai pangsa pasar yang lebih besar. Di masa pandemi, pelaku usaha dapat melakukan bentuk mode penjualan yang bervariasi. Tidak hanya mengandalkan penjualan secara tradisional, pelaku usaha juga dapat menjangkau pasar yang lebih luas dengan memasukan produk yang dijual ke dalam sebuah aplikasi penjualan. Bagi pembeli, aplikasi yang di akses akan memudahkan mereka mencari, membandingkan sampai melakukan pembelian pada tempat yang diinginkan. Pembeli dapat menghemat waktu dan biaya, hanya dengan membuka aplikasi yang dimiliki oleh pelaku usaha untuk mendapatkan barang yang diinginkan. Pembeli akan menentukan barang mana yang dibutuhkan, mencari, dan memesannya dengan harga yang diinginkan setelah itu bisamelakukan pembayaran melalui aplikasi yang dimiliki oleh pelaku usaha dan memilih cara penghantaran yangdiinginkan.
PENGARUH IDENTITAS PROFESIONAL, LOCUS OF COMMITMENT, DAN INTENSITAS MORAL TERHADAP INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN) Muhammad Iqbal; Mukhtaruddin Mukhtaruddin; Abu Kosim
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9305

Abstract

The purpose of this study was to obtain empirical evidence of the influence of professional identity, locus of moral commitment and intensity on intense auditor to perform an action whistleblowing. This study uses the concept of Theory of Planned Behavior as a theoretical basis. The population in this study is the auditor who worked on a public accounting firm in Southern Sumatra. The sampling technique in this study using a convenience sampling method. Results showed that the variables professional identity and locus of commitment not significant. While the variable intensity of the moral influence significant effect.
RELEVANCE OF FINANCIAL RATIOS TO DETERMINE THE DIVIDEND YIELD IN MANUFACTURING COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2005 - 2009 Eric Purniawan; Mukhtaruddin Mukhtaruddin
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8766

Abstract

This study aims to determine the effect of financial ratios information to predict theDividend Yield. The financial ratios are projected into five independent variables, namelyNet Profit Margin (NPM), Return On Equity (ROE), Return On Asset (ROA), Return Oninvestment (ROI), and Debt to Equity (DER), and one dependent variable, namelyDividend Yield (DY).The population in this research are all of manufacturing companies that listed onIndonesia Stock Exchange in 2009 as many as 139 companies. By using the purposivejudgement sampling, it was determined there are 25 companies that are used as researchsamples. All data used in this research are secondary data that obtained from theIndonesia Stock Exchange's official website. The data analysis tool in this research is alinier regression because the independent and dependent variable in this research is inpercentage ratios variable. The data analysis techniques in this research includedescriptive statistical tests, classical test assumption and the linier regression test bothsimultaneously or separately.From the analysis of hypothesis testing simultaneously, it can be concluded that allindependent variables in this research have significant effect against Dividend yield inmanufacturing companies that listed on Indonesia Stock Exchange (2005 – 2009) with asignificant level sig= 0,012. From the analysis of hypothesis testing separately, it can beconcluded that only two variables that have a significant effect against Dividend Yield,those are Net Profit Margin (NPM) and Return On equity (NPM) with a significant levelsig= 0,029 and sig=0,038, so those variables are reliable in predicting the level ofinvestment gains (Dividend Yield).
Co-Authors - Marthadinasyah Abu Kosim Agil Novriansa Arista Hakiki Dewa Saputra Dewi Rina Komarawati Emylia Yuniartie Eric Purniawan Heni Kurnia Iisnawati Iisnawati Ika Sasti Ferina, Ika Sasti Inten Meutia Isnurhadi Isnurhadi Kalsum, Umi Kencana Dewi Kurnia Widya Oktarini Marliana Marliana, Marliana Muhammad Farhan Muhammad Iqbal Nopriyanto Nopriyanto Pandu Arya Dwikatama Parama Santati Riesa Morita Yuliasari Ririn Salfida Rizki Kusuma Damayanti Saputri, Nyimas Dewi Murnila Taufik Taufik Tertiarto Wahyudi Ubaidillah ., Ubaidillah Yulia Saftiana Yuliani . Yunita, Dessy