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All Journal Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) International Journal of Economic Research and Financial Accounting Journal of Creative Power and Ambition (JCPA) Balance: Jurnal Ekonomi Mujtama’ Jurnal Pengabdian Masyarakat
Sari, Fika Hartina
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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The Significance Of Accounting Records Based On SAK ETAP At The Makassar City Coffee Shop For Micro, Small, And Medium Enterprises Nur Asmi Ainun Kamal; Fika Hartina Sari; Sitti Jamiah HA; Melsa Jumliana; Rahadian Cahyadi
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.62

Abstract

This research aims to determine the suitability of accounting records at Warkop MSMEs in Makassar City based on SAK ETAP. and to find out the obstacles faced by Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City when they do not implement accounting records in accordance with SAK ETAP. The method used in this research uses a qualitative approach. The subjects in this research are Coffee Shop For Micro, Small, And Medium Enterprises in Makassar City including Coffee Shop Boeken Huis, Coffee Shop Resota, and Coffee Shop Malaku. This research uses qualitative data types and primary data sources and secondary data. Data collection techniques use observation, interviews and documentation. The data analysis used in this research is descriptive data analysis using analysis steps: Classifying, Identifying, Analyzing, processing data and making conclusions. The results of this research show that: Accounting records carried out by Coffee Shop Managers are still carried out very simply. only record cash incoming and cash outgoing from business activities without recording journals or ledgers. The recording carried out by Coffee Shop depends on the understanding of each Coffee Shop manager. This is due to the lack of knowledge of Coffee Shop owners regarding SAK ETAP, there are no special experts in the field of Accounting and warkop managers have never attended accounting training from the government or those in charge of Micro, Small, And Medium Enterprises
Pengenalan sistem informasi akuntansi dan sistem pemasaran melalui sosial media dengan memperhatikan etika digital di lingkungan SMA Negeri 09 Pinrang Sari, Fika Hartina; Cahyadi, Rahadian; Rahmawati, Rahmawati
ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2024): ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/ams.v5i2.2337

Abstract

The community service program introducing accounting information systems and social media marketing at the high school level aims to enhance students' digital literacy in accounting and marketing. This initiative equips students with practical skills to manage financial information and ethically utilize social media for marketing activities. The program includes simulations of accounting applications, product marketing practices, and emphasizes digital ethics, such as safeguarding data security and complying with legal norms. The results demonstrate an increase in students' understanding of basic accounting information systems, digital marketing strategies, and the importance of digital ethics. This program is expected to provide students with relevant competencies to independently manage financial reports and address the challenges of the digital era.
Peran CEO Narsisme dalam Mendorong Peningkatan Kinerja Keuangan Perusahaan Go Public di Indonesia Jumliana, Melsa; Ramly, Ramly; Sari, Fika Hartina; Jam’iah, Sitti; Kamal, Nur Asmi Ainun
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.466

Abstract

Penelitian ini bertujuan untuk mengetahui peran CEO Narsisme dalam mendorong peningkatan kinerja keuangan pada perusahaan go public di Indonesia. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia sejak tahun 2015-2019. Sampel ditentukan dengan teknik purposive sampling dan menghasilkan sebanyak 70 observasi perusahaan tahun 2015-2019. Kinerja keuangan diukur dengan menggunakan rasio return on assets (ROA). CEO Narsisme dihitung dengan menggunakan ukuran foto CEO yang terdapat dalam annual report. Teknik pengumpulan data yang digunakan adalan teknik dokumentasi berupa data sekunder yaitu annual report dan financial report. Data dianalisis dengan metode analisis regresi linear sederhana. Hasil penelitian menunjukkan bahwa CEO Narsisme berpengaruh negatif terhadap kinerja keuangan perusahaan BUMN.
Kode Etik Auditor: Telaah Model Auditing Rasulullah SAW, Sebagai Role Model Auditor Sari, Fika Hartina; Jumliana, Melsa; Kamal, Nur Asmi Ainun
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6245

Abstract

Auditor ethics play a crucial role in maintaining integrity, transparency, and accountability in the audit process. This study aims to examine the auditing model taught by the Prophet Muhammad SAW and explore the relevance of his ethical principles as a role model for auditors in the context of professionalism, independence, objectivity, communication, confidentiality, and accountability. In this study, it was identified that the Prophet Muhammad SAW, as a leader and individual who has great responsibility in leading the people, practiced ethical values ​​that are very relevant to the modern audit world. Through his example in carrying out his duties fairly, maintaining trust, effective communication, and steadfastness in being accountable for every decision, the Prophet Muhammad SAW provided strong guidance for auditors in carrying out their profession. The honesty, transparency, and justice applied by the Prophet Muhammad SAW in all aspects of his life are important foundations in building trust and professionalism in auditing. Therefore, the auditing model taught by the Prophet Muhammad SAW is not only relevant to Muslims, but also makes a significant contribution to the development of ethical audit practices in the modern era.
Tren Usaha dan Giat Menabung di Era Digital Jumliana, Melsa; Fika Hartina Sari; Jessie Alisa Rano; Baso yusril; Abdul Razak J Sabara; Nur Asmi Ainun Kamal
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4842

Abstract

Tujuan pengabdian ini adalah untuk memperkenalkan dan mendorong para remaja agar memahami berbagai peluang usaha serta pentingnya menabung di era digital. Dengan demikian, remaja dapat mengembangkan keterampilan kewirausahaan, memanfaatkan teknologi untuk menerapkan kebiasaan finansial yang baik sejak dini. Metode pengabdian kepada masyarakat ini yaitu dengan metode diskusi. Pada kegiatan pengabdian ini, sasaran utamanya adalah generasi muda atau generasi mileneal yang berstatus sebagai pelajar. Jumlah peserta dalam kegiatan ini sebanyak 40 orang yang berasal dari berbagai sekolah dan dihimpun dalam 1 komunitas yang bernama Sikola Mangkasara. Kegaiatan pengabdian kepada masyarakat ini dilakukan dengan tatap muka di lokasi pengabdian yaitu Jl. Rappokalling Kota Makassar. Pada kegiatan ini membahas tentang bagaimana membangun bisnis bagi pemula, tips agar remaja giat menabung diusia dini dan Tips Sukses di Era digital. Kunci utama dalam membangun bisnis untuk pemula adalah jujur dan bekerja keras. Kegiatan ini sekaligus menumbuhkan semangat untuk menabung bagi para peserta yang diharapkan suatu saat nanti dapat dimanfaatkan sebagai modal dalam membuat suatu usaha
THE INTEGRITY OF AUDITORS IN ISLAMIC PERSPECTIVE A COMPARATIVE STUDY WITH THE LEADERSHIP OF UMAR IBN AL-KHATTAB Fika Hartina Sari; Melsa Jumliana; Nur Asmi Ainun Kamal; Siska Armalivia; Rahadian Cahyadi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i3.8819

Abstract

This research aims to explore the alignment between the principles of professional auditor ethics and the spiritual and moral values exemplified in Islam. It employs a qualitative approach, utilizing library research methods. Data were collected through a literature review, including the Qur'an, hadith, biographies of Umar ibn Khattab, and Islamic guidelines on auditor ethics. The analysis was conducted using a descriptive-comparative method to identify similarities and differences between the principles of auditor integrity and Islamic leadership values. The findings indicate that auditor integrity in Islam encompasses the values of trustworthiness (amanah), honesty (sidq), justice (adl), consistency (istiqamah), and piety (taqwa). These values are prominently reflected in the leadership of Umar ibn Khattab, who prioritized justice, transparency, accountability, and public oversight. There is a strong alignment between auditor integrity and the leadership principles of Umar, both of which are deeply rooted in Islamic teachings (Sharia). This study contributes to strengthening the professional ethics of Muslim auditors by emphasizing the importance of spiritual values in upholding integrity. The findings also provide a foundation for developing audit policies based on Islamic values and offer ethical, morally driven leadership inspiration for contemporary auditing practices.
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.
Literasi Keuangan dan Inovasi Produk dalam Meningkatkan Daya Saing UMKM Dapur Risol Kecamatan Panakukang Kota Makassar Nur Asmi Ainun Kamal; Fika Hartina Sari; Abdul Razak J. Sabara; Siti Kirani Ramadhani; Aulia Abdina
Mujtama': Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Mujtama’ Jurnal Pengabdian Masyarakat
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/mujtama.v6i1.4209

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis sebagai pilar perekonomian nasional melalui penciptaan lapangan kerja, perputaran ekonomi lokal, serta kontribusi signifikan terhadap Produk Domestik Bruto. Salah satu UMKM potensial disektoruliner adalah Dapur Risol di Kecamatan Panakkukang, Kota Makassar, yang sejak 2013 konsisten memproduksi risoles dengan berbagai varian. Namun, mitra masih menghadapi sejumlah permasalahan, antara lain keterbatasan literasi keuangan, minimnya inovasi produk, pengelolaan usaha yang belum sistematis, serta pemasaran digital yang belum optimal.Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan pendekatan partisipatif melalui pelatihan dan pendampingan pada aspek produksi, inovasi produk, pencatatan keuangan, digital marketing, serta desain kemasan. Berbagai teknologi tepat guna diterapkan, termasuk aplikasi Nutapos dan worksheet untuk tata kelola keuangan, penggunaan vacuum sealer dan freezer untuk produk frozen food, serta pemanfaatan media sosial dan e-commerce untuk pemasaran digital. Hasil kegiatan menunjukkan peningkatan signifikan pada kapasitas usaha mitra, meliputi kemampuan menyusun laporan keuangan sederhana, menghasilkan inovasi produk baru berupa pempek dan risoles frozen, menciptakan desain kemasan profesional, serta memperluas jangkauan pasar melalui platform digital. Program ini berkontribusi terhadap penguatan daya saing UMKM berbasis kuliner lokal sekaligus mendukung pembangunan ekonomi daerah yang berkelanjutan.
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 Abd. Razak J. Sabara Abdul Razak J Sabara Abdul Razak J. Sabara Ari Sarwo Indah Safitri Aulia Abdina Baso yusril Cahyadi, Rahadian Jam’iah, Sitti Jessie Alisa Rano Kamal, Nur Asmi Ainun Melsa Jumliana Melsa Jumliana Nur Asmi Ainun kamal Nur Asmi Ainun Kamal Nur Asmi Ainun Kamal Rahadian Cahyadi Rahadian Cahyadi Rahmawati, Rahmawati Ramly Ramly, Ramly Rina Mustika Nurhalisa Siska Armalivia Siti Kirani Ramadhani Sitti Jam&#039;iah Sitti Jam'iah Sitti Jamiah HA Sri Rahayu Indah Azhari Ulfi Aulia