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All Journal Jurnal Manajemen Terapan dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Jati: Jurnal Akuntansi Terapan Indonesia Integritas: Jurnal Antikorupsi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Manajemen Ubhara Cakrawala Repositori Imwi Quantitative Economics and Management Studies Jurnal Akuntansi dan Governance Jurnal Kolaboratif Sains Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Journal of Governance, Taxation, and Auditing Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal of Applied Accounting Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Jurnal Ekonomi Bisnis Antartika Accounting Studies and Tax Journal Jurnal Akuntansi dan Keuangan Syariah Studia Ekonomika Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer Senarai Kearifan Lokal Akuntansi Aktsar: Jurnal Akuntansi Syariah
Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Prosedural Versus Substantif: Dualisme Makna Transparansi Dalam Tata Kelola Dana Desa Cut Syaila Chaerani; Az -Zahrah Diva Celia; Nina Yusnita Yamin; Muhammad Din
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1252

Abstract

Keberhasilan pengelolaan Dana Desa (DD) sangat bergantung pada prinsip akuntabilitas dan transparansi yang inklusif. Penelitian ini bertujuan untuk mengeksplorasi dan menemukan makna transparansi dari perspektif kepala desa sebagai Pemegang Kekuasaan Pengeloaan Keuangan Desa dan masyarakat sebagai stakeholder. Menggunakan metode kualitatif dengan pendekatan fenomenologi untuk mendalami pengalaman subjektif para informan. Hasil penelitian menemukan bahwa secara faktual, meskipun pemerintah desa telah melakukan praktik transparansi prosedural melalui musyawarah, publikasi dokumen anggaran, dan pelaporan. Namun masyarakat masih merasakan keterbatasan dalam akses dan pemahaman terhadap informasi anggaran desa. Penelitian ini menemukan adanya kesenjangan makna yang signifikan (meaning gap). Kepala Desa cenderung memaknai transparansi sebagai pemenuhan kewajiban administratif sesuai regulasi yang berlaku –transparansi prosedural–. Sebaliknya, masyarakat memaknainya sebagai akses informasi yang mudah dicerna, relevan, dan pelibatan aktif dalam pengawasan anggaran –transparansi substantif–.  Implikasi dari kesenjangan ini menunjukkan bahwa kepatuhan regulasi tidak otomatis menghasilkan kepercayaan publik dan partisipasi yang optimal. Untuk itu, perlunya penguatan komunikasi publik, penyederhanaan format informasi anggaran, dan peningkatan mekanisme pelibatan masyarakat yang dirancang secara inklusif.   The success of Village Fund (DD) management is highly dependent on the principles of inclusive accountability and transparency. This study aims to explore and discover the meaning of transparency from the perspective of village heads as holders of village financial management authority and the community as stakeholders. Using a qualitative method with a phenomenological approach to explore the subjective experiences of the informants. The results of the study found that in fact, although the village government has implemented procedural transparency practices through deliberations, publication of budget documents, and reporting, the community still feels limited in their access to and understanding  of village budget information. This study found a significant meaning gap. Village heads tend to interpret transparency as the fulfillment of administrative obligations in accordance with applicable regulations procedural transparency. Conversely, the community interprets it as access to information that is easy to digest, relevant, and active involvement in budget oversigh substantive transparency. The implication of this gap shows that regulatory compliance does not automatically result in public trust and optimal participation. Therefore, there is a need to strengthen public communication, simplify the format of budget information, and improve community involvement mechanisms that are designed to be inclusive.
Integrasi Sistem Informasi Akuntansi dan Pengendalian Internal untuk Mengurangi Risiko Kecurangan : Systematic Review: Integration of Accounting Information Systems and Internal Control to Reduce Fraud Risk: Systematic Review Andi Mappanyukki; Thalia; Shanabillah; Nina Yusnita Yamin; Andi Chairil Furqan; Betty
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.9627

Abstract

Penelitian ini bertujuan menganalisis peran Sistem Informasi Akuntansi (SIA) dalam memperkuat pengendalian internal dan mengurangi risiko kecurangan melalui metode Systematic Literature Review (SLR) dengan panduan PRISMA. Dari 267 artikel yang diidentifikasi, sebanyak 16 studi yang relevan dianalisis lebih lanjut. Hasil kajian menunjukkan bahwa SIA meningkatkan efektivitas pengendalian internal melalui otomatisasi transaksi, pemantauan real-time, serta audit trail yang aman. Integrasi SIA dengan fungsi audit internal dan whistleblowing system juga memperkuat deteksi dan pelaporan fraud. Teknologi seperti artificial intelligence, big data, dan blockchain semakin memperkuat kemampuan identifikasi pola kecurangan. Namun, sebagian besar penelitian masih terbatas pada tinjauan konseptual dan kurangnya bukti empiris. Kajian ini merekomendasikan penelitian lanjutan yang menggabungkan perspektif perilaku, teknologi, dan tata kelola dengan pemanfaatan data audit digital untuk evaluasi real-time pencegahan fraud.
Strategi Penetapan Harga Berbasis Personal Branding Pada Platform Tiktok: Studi Netnografi Apolonia Emriant Meo; Asti Irawati; Fadhilah Fadhilah; Nina Yusnita Yamin
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1571

Abstract

This study aims to analyze the pricing strategies implemented by influencers in the digital era, where selling prices often exceed the intrinsic value of the product through the use of personal branding. From a management accounting perspective, this phenomenon creates a disparity between production costs (cost-based) and value-based pricing. Using a qualitative approach with netnography methods, this study explores digital consumer interactions and culture. The research data comes from netizens' comments on promotional content for the products "Risol Cucuapho" and "Donat Pinkan Mambo" on the TikTok platform. The analysis reveals three main categorizations of consumer price perception: negative, positive, and neutral. Negative perceptions arise when consumers identify an imbalance between the price paid and the physical quality of the product (perceived quality). Conversely, positive perceptions are formed when consumers internalize the added value of prestige and emotional closeness with the influencer as compensation for the premium price. These findings confirm that from a management perspective, influencer product pricing strategies no longer rely on traditional cost structures, but rather rely heavily on the influencer's capabilities in managing the intangible asset of brand image. This study concludes that management accounting in the digital era needs to expand the scope of value analysis by considering the influence of psychological and social factors in determining the fairness of prices in virtual markets. Keywords: Pricing Strategy, Personal Branding, Netnography, Consumer Value
Mengungkap Pola Aset Rusak Berat/Hilang pada Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tengah Muwahhidin Muwahhidin; Maya Al Zahra; Ismail Ismail; Nina Yusnita Yamin; Selmita Paranoan; Betty Betty
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1575

Abstract

This study aims to analyze the growth pattern of severely damaged and lost assets presented in the Local Government Financial Statements (LKPD) of Central Sulawesi Province during 2020–2024 as an indication of delays in the asset disposal process. The study employed a quantitative approach using descriptive-analytical methods. Data were collected through documentation of LKPD, Notes to Financial Statements (CaLK), and supporting documents related to regional asset conditions. Data analysis was conducted using Growth Analysis to identify annual changes in the value of severely damaged and lost assets. The results indicate substantial fluctuations during the observation period. The largest decline occurred in 2022 at 28.66%, mainly driven by large-scale asset disposals, while the largest increase occurred in 2023 at 34.71%, due to asset reclassifications, inter-agency asset transfers, and recognition of extracomptable assets. These fluctuations suggest that asset disposal activities have not been implemented consistently and promptly. Consequently, severely damaged and lost assets remained recorded for extended periods, creating a risk of asset overstatement in financial reporting. The findings also reflect weaknesses in asset administration, asset verification, and internal control over regional asset management. Therefore, strengthening asset governance and improving the effectiveness of asset disposal procedures are necessary to enhance the reliability and accountability of local government financial reporting. Keywords: Asset Management, Asset Disposal, Severely Damaged Assets, Lost Assets, Accountability.
Accounting Reality Behind Waste Scales Paranoan, Selmita; M. Yusuf, Rolland; Yamin, Nina Yusnita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24902

Abstract

This research is based on the rampant scattering of waste, which is no longer considered valuable, so it ends up in landfills. This research focused on the accounting reality of the waste business in the Kawatuna landfill area. This research used a qualitative method with an ethnomethodology approach and data collection techniques in the form of observation, interviews, and documentation to observe the professional behavior of waste pickers and collectors in practicing waste transactions. The results showed that accounting practices in waste transactions support sustainable business relationships in the Kawatuna landfill area. Mutual trust is the main key to building a waste business with the recognition of waste as a valuable asset. The practice of debt and credit that occurs supports simple accounting practices in the waste business. This finding is relevant to the concept of circular economy; the application of the concept supports business processes that involve economic, environmental, and social spheres in forming sustainable businesses.
Pengaruh Harapan Kerja, Persepsi, Karakteristik Pribadi terhadap Minat Mahasiswa Memilih Jurusan Akuntansi di Universitas Tadulako Moh Noviar Lawasa; Nurhaniva A; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2892

Abstract

This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.
Determinasi Kinerja Manajerial: Studi Kasus pada PT Surya Donggala Jaya Delisya Dwi Lestari Ambatoding; Rahayu Indriasari; Nina Yusnita Yamin; Rahma Masdar
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3263

Abstract

Organizational effectiveness is highly dependent on how internal systems are designed to support decision-making. This study aims to analyze the influence of Management Information Systems, Total Quality Management, Reward Systems, and Performance Measurement Systems on managerial performance. Using a quantitative approach, this study conducted a survey involving 32 managers and managerial staff at PT Surya Donggala Jaya as respondents. Multiple linear regression analysis was employed using SPSS 25.0 software as the analytical tool. The results of the analysis indicate that simultaneously, Management Information Systems (MIS), Total Quality Management (TQM), Reward Systems, and Performance Measurement Systems have a positive and significant effect on improving managerial performance. However, partially, Management Information Systems and Reward Systems show a negative but insignificant effect. Likewise, the Performance Measurement System demonstrates a positive but insignificant effect. Meanwhile, Total Quality Management has a positive and significant influence on managerial performance. These findings indicate that a commitment to quality serves as the primary driver of work effectiveness. However, information systems and reward structures are not yet aligned with managerial needs, thus requiring further evaluation. The findings of this study can serve as a reference for management in reforming internal policies and ensuring that systems are not merely administrative procedures, but also instruments for enhancing human resource capacity and achieving sustainable organizational growth.
Co-Authors Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Afdhal, Muhammad Alfrianti, Alda Alicia Brigita Muhaling Amalia Putri, Amalia Andi Chairil Furqan Andi Mappanyukki Andi Puput Febrianti Syahid Andi Zahra Annisa, Andi Nur Apolonia Emriant Meo Arista Arista Arista, Arista Asti Irawati Az -Zahrah Diva Celia Betty Betty betty betty Betty Betty Cahyani, Asti Cut Syaila Chaerani Delisya Dwi Lestari Ambatoding Dewi, Iren Citra Dwi Farradilla Ernawaty Usman Fadhilah Fadhilah Fathia Fathia Fikry Karim Gollah, Shery Natalia Gunarsa, Arif Halwi, Muhammad Darma Haryono Pasang Kamase Ismail Ismail Jamaluddin Jamaluddin Jezika Tumampa Kevin kevin Latifah Sukmawati Yuniar Liise, Sesika Lingtias, Indah Lucyani Meldawati Luneto, Abdul Razik M. Yusuf, Rolland Masruddin Maya Al Zahra Meilita, Findi Meldawati , Lucyani Moh Noviar Lawasa Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Mustamin Mustamin Muwahhidin Muwahhidin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa Paranoan, Selmitha Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Phatra Anggana Djuri Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Danita Rahma Masdar Rapsanjani, Hilal Ridwan Ridwan, Ridwan Riska Riska Rudy Usman Rusli, Riswandi Salomita, Irenes Sania, Nuzul Sari, Kiki Berlian Satriani Satriani Selmita Paranoan Selmita Paranoan Shanabillah Shidq Dhiyaurrahman Ahmad Sri Puspita Wulandari Stesya Orhizha Anandita Supriadi Laupe Tanra, Andi Ainil Mufidah Thalia Totanan, Chalarce Ulva, Ulva Usman, Ernawati Wulandari, Niluh Merthi Yopi Loves Yuldi Mile Yulfani Yulianti Yulianti Yulianti Yulianti Yunitha Dwiyanti Yusuf, Rolland M