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All Journal Jati: Jurnal Akuntansi Terapan Indonesia YUME : Journal of Management Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) JURNAL ECONOMINA AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Journal of Accounting, Economics, and Business Education Babakti : Journal of Community Engangement International Journal of Business Accounting Management Social Science
Syah, Sri Rahayu
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementation of Public Sector Accounting to Enhance Performance Accountability and Prevent Fraud: A Case Study at Minasa Upa Community Health Center Syah, Sri Rahayu; Halmi, Halmi; Asikin, Nurul
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.19

Abstract

This study analyzes the implementation of public sector accounting in enhancing performance accountability and its role in preventing fraud at Minasa Upa Community Health Center, one of the 12 health centers in Makassar City with BLUD (Regional Public Service Agency) status. The findings indicate that accrual-based financial statements including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, Statement of Changes in Equity, and Notes to Financial Statements have been prepared in accordance with applicable standards. This practice strengthens transparency and accountability, as emphasized in Accountability Theory, which asserts that public entities are obligated to account for the management of resources to both society and higher authorities. In terms of fraud prevention, Minasa Upa Health Center implements Government Regulation No. 60/2008 on Internal Control Systems (SPIP) and supports Presidential Regulation No. 54/2018 on the National Strategy for Corruption Prevention. Internal supervision mechanisms, periodic audits, and segregation of financial functions have proven effective in reducing fraud risks, in line with Fraud Triangle Theory, which highlights the roles of pressure, opportunity, and rationalization. Practical Implications: The findings underline the importance of accrual-based accounting as a foundation for strategic decision-making and the strengthening of SPIP through internal audits, tiered supervision, and staff integrity. Academic Implications: This study enriches the literature on public sector accounting and governance by emphasizing the role of accounting standards, accountability theory, and internal control systems in enhancing performance accountability and preventing fraud in Indonesia’s public healthcare sector
Blue Accounting Dan Resolusi Penanganan Limbah Plastik Syah, Sultan; Syah, Sri Rahayu; Khairin, Fibriyani Nur; Kesuma, Dharma
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5692

Abstract

The purpose of this study is to provide an understdan ing of the role of accounting blue in converting plastic waste into environmentally friendly energy to meet human needs. This study used qualitative methods using eco phenomenology. Data is obtained through observation, documentation, and daily activities. This research provides a solution to overcome the problem of plastic waste in the sea. In addition, plastic waste can produce fuel oil with a composition of 10 kg of plastic waste each, producing 6 liters of diesel fuel, 2 liters of gasoline dan 2 liters of fuel providing a solution to the difficulties of fuel experienced by fishermen. The application of this research is beneficial for environmental accounting progress. The novelty/originality of this research was able to overcome the problem of plastic waste to zero. By converting waste into fuel oil, at least three things can be resolved, namely the problem of reducing plastic waste, overcoming the problem of scarcity of fuel oil especially for fishermen, dan generating economic value for the community.
Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District Syah, Sri Rahayu; Sabaruddin, La Ode
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.v8i1.26052

Abstract

This research seeks to study pannyori accounting within the Akkorontigi tradition in the community of Bontonompo Selatan District. This research uses a qualitative method with an ethnographic approach and establishes the community in the Bontonompo Selatan District as the research site. The data collection techniques include field observation, interviews with key informants, primary informants, and supporting informants, as well as documentation. Research findings: accounting practices occur when the pannyori is received by the bride's family. The practice of transparency in pannyori involves recording it, reading it aloud, and having it witnessed by the invited guests, while the practice of accountability in pannyori means returning it if the giver of pannyori holds a celebration. The meaning contained in pannyori within the Akkorontigi tradition is a form of love, a spirit of cooperation, and solidarity. Theoretical implication: expansion of the accounting concept in the sociocultural context. Policy implications: transparency in receiving, recording, and announcing (stating the amount of pannyori) and accountability in returning pannyori. With accounting practices such as accountability and transparency in the management of pannyori, the Akkorontigi tradition remains preserved and relevant in today's era, making it important to sustain.
Corporate Environmental Disclosure in Practice: A Case Study of Indonesian Firms Under Regulatory Reform Syah, Sultan; Abdulrahim, Mohamed Omar; Medya , Nova Dwi; Syah, Sri Rahayu
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30643

Abstract

This study aims to understand the effects of carbon emission disclosure (CED) and PROPER on firm value and considers firm size, profitability, and leverage, before and after the implementation of POJK No. 51 of 2017. This study is quantitative and utilized secondary data sourced from PROPER, annual, and sustainability reports. The sample covered the 24 environmentally sensitive firms joining PROPER and were listed on the Indonesia Stock Exchange from 2010 to 2024. Longitudinal panel data regression (fixed or random effects) was employed to determine the most appropriate model. The findings uncovered that while regulatory changes seemed to successfully close the gaps in legitimacy for sustainability reporting, frameworks supporting self-regulation, like PROPER, did not significantly impact how investors view a firm. The government should improve and modernize regulations to support a market-based, environmentally sustainable approach. These results confirmed that disclosure measures affected how the market perceived an emerging market’s emissions transparency. From a practical perspective, it shows regulators, investors, and managers that mandatory reporting enhances corporate reputation and market confidence, whereas voluntary measures such as PROPER require more to be effective.
Co-Authors Abdul Wahab Abdulrahim, Mohamed Omar Agriani, Futri Alacoque, Margaretha Dharma Kesuma, Dharma Fajriana, Nur Fibriyani Nur Khairin Gafur, Abd Halmi, Halmi Harun, Salmah Hasim, Fiviyanti Irmawati, Ika Jaya, Wiwik Nur Julkifli, Julkifli Julkifli, Stephanie Fabianto, Julkifli La Ode Sabaruddin Medya , Nova Dwi Merdekawaty, Etha Gustin Musriani, Musriani Nabila Nasir Nasir Nasir Neni Marlina Nirmawati, Nirmawati Nurhaedar Nurul Asikin Pratama, Ghalif Sudirman Sudirman Sudirman Sufardi Sufardi Syafrimasyah, Syafrimasyah Syah, Sultan Syahrier, Nabila tawakkal, ujianti Yunianto, Rian