Article Per Year (5 Year)
p-Index From 2019 - 2024
1.244
P-Index
This Author published in this journals
All Journal Advances in Applied Accounting Research Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research Advances in Community Services Research
Muslim Muslim
Universitas Muslim Indonesia, Indonesia
Economics, Econometrics & Finance Other

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

Found 8 Documents
Search

 1 
How Good Corporate Governance Influences Company Value through Financial Performance Muslim Muslim
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.97

Abstract

This study seeks to determine the relationship between Good Corporate Governance and Company Value, with Financial Performance as an Intervening Variable, for LQ 45 companies listed on the Indonesia Stock Exchange. This research utilizes quantitative methodology. The source of data for this study is secondary data. Using the technique of purposive sampling, a sample of 31 companies was obtained from a population of 45 companies based on predetermined criteria. Classic assumption testing, multiple linear regression analysis, and hypothesis testing are employed as the method of analysis. Good Corporate Governance has a positive and statistically significant effect on firm value, Good Corporate Governance has a positive and statistically significant effect on Financial Performance, Financial Performance has a positive and statistically significant effect on Firm Value, and Good Corporate Governance has a significant effect on firm value via financial performance.
Examining the Impact of Accounting Practices on Socioeconomic Growth and Equity Muslim Muslim
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.176

Abstract

This research investigates the impact of accounting practices on socioeconomic growth and equity through a qualitative approach, drawing insights from existing literature. The study aims to provide a comprehensive understanding of the multifaceted relationship between accounting practices and societal outcomes. A systematic review of literature from academic databases such as PubMed, Google Scholar, and Web of Science was conducted, focusing on keywords like "accounting practices," "socioeconomic growth," and "equity." Thematic analysis was employed to identify patterns, themes, and relationships within the collected data. Findings reveal that transparent financial reporting and robust accounting standards play a crucial role in fostering economic development and promoting social equity. Additionally, the integration of environmental, social, and governance (ESG) criteria into financial reporting frameworks has gained prominence in recent years, contributing to more inclusive growth and sustainable development. The study underscores the importance of accounting practices in shaping socioeconomic outcomes and highlights the need for evidence-based policy interventions and corporate practices that promote equity and sustainability.
Emotional intelligence role : Relationship between role conflict and role ambiguity on external auditor performance Muslim Muslim
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.74

Abstract

This study uses emotional intelligence as a moderating variable between the influence of role conflict and unclear role on the performance of external auditors in the city of Makassar. The study population was 47 auditors at 9 Public Accounting Firms (KAP) operating in the city of Makassar. The selection of research samples using a saturated sampling method or census. The data of this study were analyzed using multiple linear regression methods with the help of Smart PLS 3.0 software. The results of this study found that role conflict variables and role ambiguity had a negative and significant effect on auditor performance. Role conflict has a positive and significant effect on auditor performance with moderated emotional intelligence. Unclear role does not significantly influence auditor performance with moderated emotional intelligence. The existence of emotional intelligence controls such as empathy for clients, by controlling emotional intelligence of course role conflict and role ambiguity can be prevented and reduced so that the auditor's performance increases.
Deposit Interest Rates and Amount of Time Deposit Funds Aryati Arfah; Muslim Muslim
Advances in Economics & Financial Studies Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v1i2.119

Abstract

This study aims to determine the effect of deposit interest rates on the amount of time deposits at PT Bank Rakyat Indonesia Makassar Branch. The data source used is secondary data, in this case the data and financial statements of PT Bank Rakyat Indonesia Makassar Branch for a year, including reports on deposit interest rates of PT Bank Rakyat Indonesia Makassar Branch. This research uses data collection techniques through field studies. The analysis method used is simple linear regression using the SPSS 16.0 for Windows program. Based on hypothesis testing using the F test it is concluded that the term interest rate does not have a positive influence on time deposit funds. And based on the partial test (t) it is concluded that the term interest rate has no significant effect on time deposit funds.
Society Participation, Transparency, Public Policy Accountability and Board Knowledge on Monitoring of School Revenue and Expenditure Budgets Usman Eleuwarin; Muslim Muslim
Advances in Economics & Financial Studies Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i1.157

Abstract

Purpose: This research aims to determine the influence of Society Participation, transparency, public policy accountability, and board knowledge on monitoring school revenue and expenditure budgets. Study design/methodology/approach: The population in this study included school principals, all teachers, staff, school committees at state high schools in Makassar City, and Commission E members of the DPRD of South Sulawesi Province. A sample of 50 people was selected using random sampling techniques. Data collection was conducted through observation, questionnaires, and literature study. Descriptive statistical analysis and multiple linear regression analysis using SPSS were used to analyze the data. Findings: The results of this research indicate that both simultaneously and partially, the variables of Society Participation, transparency, public policy accountability, and board knowledge do not have a significant effect on the supervision of school revenue and expenditure budgets in public high schools in Makassar City. Originality/value: This research contributes to the existing literature by examining the influence of Society Participation, transparency, public policy accountability, and board knowledge on the monitoring of school revenue and expenditure budgets. The findings suggest that other factors may play a more significant role in supervising these budgets in public high schools in Makassar City.
How carbon tax affects the economy and environment: Point of view a corporate taxpayer Ahmad Dzaki As'ad; Asriani Junaid; Nurfadila Nurfadila; Muslim Muslim
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.101

Abstract

This research aims to examine the effects of carbon taxes on the economy and the environment from the viewpoint taxpayer of corporations (via case studies of South Sulawesi province's coal-fired power facilities). Qualitative methods were used to get this information. PT. PLN Indonesian Power Barru is the focus of this study. Interviews, observations, and written records are all tools used in data collection. According to the study's findings, carbon tax has benefits for companies and Indonesia where revenue from carbon tax can be allocated to other sectors like health and education. However, the cost of the carbon tax itself, which results in an increase in the basic electricity tariff, has an unsettling effect on businesses. In response to carbon taxes, businesses may seek out options that generate less carbon emissions, or even switch to renewable (environmentally friendly) energy sources.
Microenterprise Cash Management Training for Mitigating Financial Distress Kirana Ikhtiari; Nurfadila Nurfadila; Muslim Muslim; Entis Sutisna; Yana Ameliana
Advances in Community Services Research Vol. 1 No. 2 (2023): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v1i2.123

Abstract

This community service activity is designed to provide guidance to the Tamangapa Village community, particularly individuals involved in businesses, on effective cash management practices to mitigate the risk of financial failure (financial distress) and enhance their business's survival and competitiveness. The chosen approach for supporting this community service program is the participatory method, which involves direct involvement of partners in all aspects of the activity, starting from the preparation stage through to the implementation of the activities. The primary form of activity is conducting cash management training meetings aimed at preventing financial distress. The research findings resulting from this community service activity indicate that the application of participatory methods and cash management training has led to noticeable improvements in the financial management abilities of the Tamangapa Village communities with businesses. As a result, participants have gained a better understanding of effective cash management practices. Moreover, the evaluation and monitoring of the activity's implementation have demonstrated that participants have become adept at identifying potential risk areas within their businesses that could lead to financial distress. They have also proactively implemented suitable measures to address these risks. Additionally, the participants now recognize the significance of maintaining organized and accurate financial transaction records, which has contributed to enhancing the sustainability and competitiveness of their businesses. The results of this service activity indicate that the cash management model, combined with a participatory approach, is both effective and sustainable in aiding rural communities or areas with high levels of entrepreneurship to overcome financial challenges and bolster the competitiveness of their businesses.
Accounting, Finance and Digital Marketing Education for Business Groups: A Study in Kuala Lumpur, Malaysia Fifi Nurafifah Ibrahim; Sutiawati Sutiawati; Rosmawati Rosmawati; Muslim Muslim
Advances in Community Services Research Vol. 1 No. 2 (2023): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v1i2.141

Abstract

Purpose: The purpose of this study is to explore the importance of effective financial record management practices and efficient marketing techniques for Micro, Small, and Medium Enterprises (MSMEs) in escalating corporate competition. Study design/methodology/approach: This study adopts an exploratory approach to examine the role of accounting as a methodical process encompassing the recording, classification, consolidation, manipulation, and communication of financial information, transactions, and events. It also explores how integrating technology can amplify product marketing endeavors for MSMEs. Findings: The study finds that adopting effective financial record management practices and efficient marketing techniques is crucial for MSMEs in today's competitive business environment. Accounting serves as an essential instrument in aiding financial planning and administration, while the integration of technology facilitates broader outreach to a more comprehensive demographic of consumers. Originality/value: This study highlights the importance of financial record management and marketing for MSMEs and provides insights into how accounting and technology can contribute to their success. The study also emphasizes the significance of providing educational resources, advisory services, and assistance in accounting, finance, and digital marketing to help individuals gain knowledge and improve their financial and marketing skills.
Co-Authors Ahmad Dzaki As'ad Aryati Arfah Asriani Junaid Entis Sutisna Fifi Nurafifah Ibrahim Kirana Ikhtiari Nurfadila Nurfadila Rosmawati Rosmawati Sutiawati Sutiawati Usman Eleuwarin Yana Ameliana