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All Journal Bima Abdi: Jurnal Pengabdian Masyarakat Journal of Creative Power and Ambition (JCPA) Balance: Jurnal Ekonomi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Rahadian Cahyadi
Universitas Almarisah Madani
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Sustainable Investment Decisions: The Role of Environmental Accounting Information in the Psychology of Gen Z Investors in Indonesia Melsa Jumliana; Ramly; Fika Hartina Sari; Rahadian Cahyadi; Nur Asmi Ainun Kamal; Sitti Jam'iah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

Abstract

This study aims to analyze the impact of Environmental Accounting Information on investment decisions and to examine the role of overconfidence—as a psychological factor—in moderating this relationship among Generation Z investors. A quantitative approach was employed, utilizing a survey method involving 80 Generation Z investors selected through purposive sampling. Data were collected via Likert-scale questionnaires and analyzed using linear regression and Moderated Regression Analysis (MRA) with the aid of SPSS. The results indicate that Environmental Accounting Information has a positive and significant effect on investment decisions, with a coefficient of 1.195 and a significance level of 0.000. Overconfidence also exerts a positive and significant influence on investment decisions, with a coefficient of 1.398 and a significance level of 0.000. Furthermore, the interaction between Environmental Accounting Information and overconfidence yielded a coefficient of -0.026 with a significance level of 0.003, demonstrating that overconfidence significantly weakens the impact of Environmental Accounting Information on investment decisions. These findings suggest that Generation Z investment decisions are influenced not only by available information but also by the investors' psychological characteristics in interpreting and utilizing that information. This study reinforces the behavioral finance perspective that psychological biases can influence investor responses to corporate information.
THE EFFECT OF LOCAL TAXES ON CAPITAL EXPENDITURE ALLOCATION WITH POPULATION SIZE AS A MODERATING VARIABLE IN SAMARINDA CITY Sitti Rahma Sudirman; Ardhiatul Halima Tuasalamony; Wahyuni Saleh; Rahadian Cahyadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19844943

Abstract

This study aims to determine the effect of local tax revenue on capital expenditure allocation with population size as a moderating variable in Samarinda City. This research is a descriptive quantitative study using secondary data in the form of time series data from 2011 to 2024. The data used includes local tax revenue, capital expenditure realization, and population data of Samarinda City. The analytical methods employed are descriptive statistical analysis, simple linear regression analysis, and moderated regression analysis (MRA). The results show that local taxes have a positive and significant effect on capital expenditure. Furthermore, population size is able to moderate the relationship between local taxes and capital expenditure. These findings indicate that increased local tax revenue increases the regional government's fiscal capacity to allocate capital expenditure, while population growth strengthens the need for infrastructure and public service financing.
Pendampingan Efisiensi Banana Lumer melalui Penerapan Teknologi Perajang Pisang dan Digital Marketing pada UMKM Arumi Yummi Kabupaten Gowa Melsa Jumliana; Rahadian Cahyadi; Alamsjah Alamsjah; Iin Fauziha Irham; Siti Kirani Ramadhani
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i3.5215

Abstract

UMKM Arumi Yummi merupakan usaha pangan lokal yang memiliki potensi untuk berkembang, namun masih menghadapi kendala dalam aspek produksi dan pemasaran. Proses pengolahan pisang yang masih dilakukan secara manual menyebabkan kapasitas produksi rendah dan waktu kerja kurang efisien. Di sisi lain, pemanfaatan pemasaran digital masih terbatas sehingga jangkauan pasar belum optimal. Program Pengabdian Masyarakat Pemula (PMP) ini bertujuan meningkatkan produktivitas dan daya saing UMKM melalui penerapan teknologi tepat guna dan penguatan kapasitas pemasaran digital. Metode pelaksanaan kegiatan meliputi sosialisasi, pelatihan, penerapan teknologi, pendampingan, evaluasi, dan keberlanjutan program. Hasil kegiatan menunjukkan bahwa kapasitas produksi meningkat dari 2 kg menjadi 4 kg pisang per hari dengan kualitas produk yang lebih seragam dan waktu produksi yang lebih efisien. Selain itu, mitra berhasil mengelola akun Shopee dan TikTok Seller sebagai media promosi dan penjualan sehingga jangkauan pasar menjadi lebih luas. Program ini membuktikan bahwa integrasi teknologi tepat guna dan digital marketing mampu meningkatkan produktivitas, efisiensi, daya saing, serta mendukung keberlanjutan UMKM berbasis pangan lokal. Penelitian selanjutnya disarankan untuk mengkaji dampak jangka panjang penerapan teknologi dan pemasaran digital terhadap peningkatan pendapatan, perluasan pasar, serta keberlanjutan usaha UMKM dengan melibatkan lebih banyak mitra dan variabel penelitian yang lebih beragam.
The Role of Management Accounting Information in Enhancing Business Decision-Making Effectiveness in Small and Medium-Sized Enterprises Nur Asmi Ainun Kamal; Melsa Jumliana; Fika Hartina Sari; Rahadian Cahyadi; Sitti Jam'iah; Ari Sarwo Indah Safitri
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1xf4ra29

Abstract

Small and Medium Enterprises (SMEs) play a critical role in economic development, yet many SMEs face challenges in making effective business decisions due to limited use of structured accounting information. The availability of reliable management accounting information is therefore essential to support managerial planning, control, and strategic decision-making. This study aims to examine the role of management accounting information in supporting effective business decision-making processes in SMEs. The research employed a quantitative approach using a survey method involving 120 SME owners and managers who actively participate in managerial decision-making. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using descriptive statistics, validity and reliability tests, and simple linear regression analysis with the assistance of SPSS software. The results indicate that management accounting information has a positive and statistically significant influence on effective business decision-making in SMEs (β = 0.648, p < 0.001). The findings show that SMEs that utilize relevant, timely, and reliable accounting information demonstrate higher decision-making quality, improved strategic planning, and more efficient operational management. The study highlights that management accounting information functions as an important decision-support tool that reduces uncertainty and enables managers to evaluate business alternatives more effectively. The results contribute to the development of management accounting literature by emphasizing the decision-support role of accounting information in the SME context. Practically, the findings suggest that strengthening accounting practices and improving the accessibility of accounting information systems can enhance managerial capabilities and support sustainable business development among SMEs.
Differences in Ethical Perceptions of Tax Avoidance between Lecturers and University Students Rahadian Cahyadi; Melsa Jumliana; Fika Hartina Sari; Nur Asmi Ainun Kamal; Sitti Jam&#039;iah; Sri Rahayu Indah Azhari
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/4qr58e63

Abstract

Tax avoidance is legally distinct from tax evasion, yet aggressive avoidance remains ethically contested because formal compliance may conflict with fairness, public responsibility, and the intended purpose of tax rules. This study synthesizes recent evidence on differences in ethical perceptions of tax avoidance between university lecturers and students and identifies the mechanisms that may explain any group difference. A structured literature review was conducted on 18 peer-reviewed journal articles published from 2021 to 2026. Studies were screened and coded by population, research design, tax knowledge, professional experience, perceived fairness, institutional trust, fiscal morale, ethics education, moral obligation, and individual ethical orientation. The synthesis finds that direct matched evidence comparing lecturers and students is still insufficient; academic status alone cannot be treated as a causal determinant of ethical judgment. More consistent evidence shows that applied tax knowledge, professional exposure, fairness and trust, fiscal morale, and moral obligation shape tax-related ethical evaluations. Student-focused studies also indicate that ethics education and experiential learning can strengthen moral reasoning, although effects depend on tax comprehension and ethical mindset. Substantial within-group variation, including differences associated with Machiavellian orientation, further limits categorical conclusions. The study therefore proposes a conditional role-experience framework and recommends matched lecturer-student research using identical tax-planning scenarios. For higher education, the findings support case-based tax ethics instruction that integrates technical competence with fairness, institutional responsibility, and the social consequences of aggressive avoidance.
Co-Authors Alamsjah Alamsjah Ardhiatul Halima Tuasalamony Ari Sarwo Indah Safitri Iin Fauziha Irham Melsa Jumliana Nur Asmi Ainun kamal Ramly Sari, Fika Hartina Siti Kirani Ramadhani Sitti Jam&#039;iah Sitti Jam'iah Sitti Rahma Sudirman Sri Rahayu Indah Azhari Wahyuni Saleh