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All Journal Al-Kharaj: Journal of Islamic Economic and Business Bima Journal : Business, Management and Accounting Journal
Nispa Sari
Muhammadiyah University of Palopo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Investment Knowledge, Income, Risk, and Gold Price Effects on Gen Z's Gold Investment Interest with Trust Moderation Indra Yanti Yanti; Jumawan Jasman; Nispa Sari
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.761-776

Abstract

The development of technology has facilitated access to investment information; however, public interest and participation in investment, particularly gold investment, remain relatively low. Purpose: This study aims to analyse the influence of investment knowledge, income, risk perception, and gold price fluctuation on gold investment interest among Generation Z, with trust as a moderating variable. Methodology: This study employs a quantitative approach. The population consists of Generation Z individuals in North Luwu Regency. The sampling technique uses non-probability sampling with purposive sampling, and respondents were selected using accidental sampling, resulting in 247 respondents. Data were analysed using SmartPLS with the Structural Equation Modelling (SEM) approach based on Partial Least Squares (PLS). Results: The results indicate that investment knowledge has a positive and significant effect on gold investment interest. Meanwhile, income, risk perception, and gold price fluctuation do not have a significant effect. In the moderation test, trust does not moderate the relationship between investment knowledge and investment interest but significantly moderates the relationship between income and investment interest. Findings: This study reveals that investment knowledge is the most dominant factor influencing gold investment interest among Generation Z. Additionally, trust plays an important role in strengthening the relationship between income and investment interest. Novelty: The novelty of this research lies in the inclusion of trust as a moderating variable in the relationship between economic and psychological factors and investment interest. Originality: This study integrates economic and psychological factors by incorporating trust as a moderating variable in Generation Z’s gold investment behaviour. Conclusion: Investment knowledge is the main factor influencing gold investment interest, while trust strengthens the effect of income on investment interest. Type of Paper: Empirical research paper.
Meaning of Teseng Values in Constructing Farmer Accountability: A Phenomenological Study of Bugis Agriculture Humaira Basri; Nispa sari; Sahrir  Sahrir
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.807-816

Abstract

Purpose: This research arises from the contrast between formal accountability in modern accounting and the local practice of the teseng system within the Bugis community, which is grounded in cultural values. The study aims to understand how the values embedded in teseng are interpreted in constructing farmer accountability. Methodology: A qualitative method with an interpretative phenomenological approach was employed, involving in-depth interviews and observations of farmers engaged in the teseng practice. Results: The findings indicate that accountability is not only constructed through formal mechanisms but also through cultural values such as lempu' (honesty), reso' (hard work), getteng' (steadfastness), and siri' (a sense of honor), which function as social and moral controls. This practice also reflects harmonious social relationships, mutual respect, and solidarity among actors. Findings: Teseng represents a form of culturally embedded accountability that emphasizes community involvement, trust, and moral values as the primary foundation for sustaining agricultural economic relationships. Novelty & Originality: This study offers novelty by integrating local Bugis cultural values into accountability discourse, a perspective rarely explored in conventional accounting research. Conclusions: The study concludes that teseng serves as a culturally grounded accountability model. Type of Paper: This paper is an empirical research paper.
Analysis Of Factors Affecting The Quality Of Financial Reports Of The Palopo City Government Anindya Rahmadani; A. Dahri Adi Patra Ls; Nispa Sari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7503

Abstract

The quality of local government financial reports is a key indicator in measuring the accountability and transparency of public financial management. This study aims to analyze the factors influencing the quality of Palopo City Government's financial reports, focusing on three main variables: human resource competency, information technology utilization, and internal control systems. The research method used is a quantitative approach with data collection through questionnaires distributed to employees involved in the preparation of financial reports in Palopo City Government. The results show that human resource competency has a significant influence on the quality of financial reports, where employees with a good understanding of accounting standards and adequate training tend to produce more accurate and transparent reports. In addition, the use of information technology also contributes positively to increasing the efficiency and effectiveness of financial report preparation by reducing manual errors and accelerating data processing. Another influential factor is a strong internal control system, which helps ensure compliance with regulations and prevents irregularities in financial management. Therefore, this study provides recommendations for the Palopo City Government to improve employee competency through continuous training, strengthen the implementation of information technology in the financial system, and improve the internal control system to improve the quality of more accountable and transparent financial reports.
Co-Authors A. Dahri Adi Patra Ls Anindya Rahmadani Humaira Basri Indra Yanti Yanti Jumawan Jasman Sahrir  Sahrir