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p-Index From 2021 - 2026
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All Journal Jurnal Sinar Manajemen Media Ilmiah Akuntansi
Farhan Nur
Universitas Muhammadiyah Palu
Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF THE EFFECTIVENESS OF CAPITAL EXPENDITURE BUDGET MANAGEMENT IN THE AGRICULTURE AND LIVESTOCK SERVICE OF CENTRAL SULAWESI PROVINCE Nurfat Sari; Wahba; Ali Supriadi; Nur Rizkianti; Farhan Nur
Jurnal Sinar Manajemen Vol. 12 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v12i2.10134

Abstract

To understand and analyze the management of the capital expenditure budget at the Department of Plantation and Livestock of Central Sulawesi Province. The results of this study indicate that the management of the capital expenditure budget by the Department of Plantation and Livestock of Central Sulawesi Province over the last three years, from 2019 to 2021, has been in accordance with Law Number 58 of 2005 concerning Regional Financial Management. The effectiveness of the capital expenditure budget management at the Department of Plantation and Livestock of Central Sulawesi Province over the last three years, from 2019 to 2021, fluctuated each year, a pattern which mirrored the fluctuations in its achievement against budget realization. The calculation of the capital expenditure budget effectiveness at the Department of Plantation and Livestock of Central Sulawesi Province for the Fiscal Years 2019-2021 averaged 96.57%; therefore, the budget effectiveness is considered effective as the calculation result shows a figure above 90%
The Phenomenon of Fear of Missing Out (FOMO) and Its Impact on the Personal Financial Accounting Of Generation Z at Palu City Hall Ramadan Market Alviani Ariska; Rasmi Nur Anggraeni; Farhan Nur; Rajindra Rajindra
Media Ilmiah Akuntansi Vol. 13 No. 2 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i2.86

Abstract

This study aims to deeply understand the subjective experiences of Generation Z regarding Fear of Missing Out (FOMO) and its impact on personal financial accounting behavior at the Palu City Hall Ramadan Market. The Ramadan Market in the yard of the Palu Mayor’s Office in 2026 involved 192 local MSMEs and presented digital payment innovations through QRIS facilitated by Bank Indonesia. The phenomenon of increasing consumption transactions during the month of Ramadan triggered by visit trends on social media has the potential to disrupt personal financial accounting systems, especially for Generation Z with limited income. The study used a qualitative approach with a case study design. Data were collected through in-depth interviews with 12 Generation Z informants, participant observation, and documentation studies. Data analysis used the interactive model of Miles, Huberman, and Saldaña (2014). The results revealed six main themes: (1) FOMO causes weaknesses in personal financial recording; (2) FOMO triggers significant budget deviations; (3) the FOMO mechanism creates gaps in internal financial control; (4) accounting literacy acts as a protective factor; (5) the ease of digital payments weakens the audit trail and complicates reconciliation; and (6) there is a conflict between spiritual values and financial accountability. This research contributes to the development of personal financial accounting in the context of digital generation behavior.
Co-Authors Ali Supriadi Alviani Ariska Nur Rizkianti Nurfat Sari Rajindra Rasmi Nur Anggraeni Wahba