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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Jurnal Mirai Management Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review Pendas : Jurnah Ilmiah Pendidikan Dasar MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis International Journal of Religious and Cultural Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang Jurnal Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Journal of Economics and Business UBS Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Abdimas Langkanae International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Golden Ratio of Auditing Research Islamic Accounting and Finance Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal Economics and Business Journal Journal of Business, Social and Technology Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Margin: Jurnal Lentera Managemen Keuangan IIJSE Sharia Economic and Management Business Journal (SEMBJ) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Advances: Jurnal Ekonomi & Bisnis International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia IDEI: JURNAL EKONOMI & BISNIS
Darwis Said, Darwis
Hasanuddin University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Other

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TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW Paledung, Marannu; Nurdiyanti, Desi; Damayanti, Ratna Ayu; Said, Darwis
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4366

Abstract

Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study.Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.
Humanist Profit In The Perspective Values Pappasang Tau Toa Mangkasara Depi, Sri; Said, Darwis; Damayanti, Ratna Ayu
Jurnal Ar-Ribh Vol. 7 No. 1 (2024): April 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i1.14521

Abstract

This research aims to reveal the meaning of humanist profit from the perspective of pappapata tau toa mangkasara values. The informants in this research were 5 informants, consisting of 2 business informants, 1 official informant and 2 traditional figure informants. The research uses qualitative methods by using an ethnomethodological approach with data analysis techniques: (1) organizing data, (2) grouping based on categories, themes and answer patterns, (3) testing existing assumptions or problems with the data, (4) looking for alternative explanations share data. The results of the research show that by applying the four values of Mangkasara's papangkat tau toa, namely: (1) Sopanna ellu, (2) Madiri pangngea ri crew, (3) Sakbala na ri papangkat, (4) Sipakatau sipakainge humanist profits are created as follows; the first is to bring good luck (dalle), the second is to build good relationships or develop good relationships (dekkeng), the third is financial support in the form of money (doe), the fourth is to get opportunities or chances (kaangkat).
Green Accounting, Green Innovation, and Emission Carbon Disclosure: A Literature Study Afifah; Febrianti, Intan; Suci Amal; Said, Darwis; Damayanti, Ratna Ayu; Syarifuddin
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 6 No. 2 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v6i2.1972

Abstract

Literature studies regarding Green Accounting, Green Innovation, and Carbon Emission Disclosure show that companies must pay attention to environmental impacts in their operational activities. A focus on economic and environmental sustainability is important for companies, especially with increasing concerns about environmental impacts. Green Accounting is the process of managing environmental costs to support management decisions. Green Innovation, as an important part of environmental protection, can change consumer lifestyles and encourage sustainable behavior. Carbon Emission Disclosure plays a role in validating a company's efforts to reduce carbon emissions The results of previous research show that Green Accounting has a positive effect on company sustainability performance, especially in waste management. Green Innovation can improve a company's ESG performance, while Carbon Emission Disclosure helps in reducing carbon emissions and disclosing information to stakeholders Overall, this article provides an in-depth understanding of the importance of Green Accounting, Green Innovation, and Carbon Emission Disclosure in maintaining a company's environmental and social sustainability. By paying attention to environmental impacts in business activities, companies can improve their performance in a sustainable manner
Volatility Index, Exchange Rate, Economic Growth On Stock Indexes Junaid, Asriani; Muslim; Wilda; Darwis Said
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.2459

Abstract

This study aims to analyse the effect of economic growth on the stock price index in Indonesia and Malaysia during the COVID-19 pandemic. Using regression analysis, this study measures the relationship between economic growth and the stock price index, focusing on both countries' fiscal and monetary policies. The results show that economic growth has a positive and significant effect on the stock price index in Indonesia and Malaysia, reflecting investors' optimism towards the economic outlook. Economic stimulus policies and monetary measures the government and central bank take are essential in supporting economic recovery and stock market stability. This research provides important insights for investors in making more informed investment decisions based on economic growth indicators. This study also emphasises the importance of responsive and coordinated economic policies to support economic growth and stock market stability in times of crisis.
Budget Accountability in The Perspective of Habermas Communicative Action Theory Mahdalena, M.; Haliah, H.; Syarifuddin, S.; Said, Darwis
Golden Ratio of Social Science and Education Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v1i2.73

Abstract

Objectively, the purpose of this study is to produce a concept of accountability that is free from domination, which can synergize the accountability of the executive, legislative, and community and is oriented towards the liberation of communication. The expected result of this research is to be able to contribute, both theoretically and practically. The ideas from this research can be used as a reference for other researchers to test empirically with different approaches. Virtually, this research provides an idea for the opening of space for the public to be actively involved in all stages of the public accountability process to give input or criticism in the context of policy-making. To explore social reality as empirical material, the collaboration of several methods in this research was carried out as follows: Observation and interviews. Furthermore, based on the collected data, it will be netted and grouped based on specific categories and codes. Based on the previous description, this study produces a concept of accountability which the author calls triple accountability. Practically in the author's view, this concept is quite effectively implemented. This view adopts Habermas's communicative action theory that communication based rationality effectively overcomes social problems in human life, including government order.
KEKUATAN ORGANISASIONAL DAN SISTEM DALAM PENCEGAHAN FRAUD: SUATU TINJAUAN SYSTEM LITERATURE REVIEW Rahmarta, Vandy; Pontoh , Grace T.; Said, Darwis
SUBSTANSI Vol 8 No 1 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i1.2604

Abstract

Research objective: This article discusses the importance of fraud prevention in organizations, focusing on both public and non-public sectors. A deep literature review explores factors influencing the successful implementation of fraud prevention systems, such as the fraud triangle theory, attribution theory, stewardship theory, and organizational culture. Method: The research employs a Systematic Literature Review (SLR) method to identify, evaluate, and synthesize findings from 32 journals related to fraud prevention. The study highlights the need for increased investment in developing and promoting effective whistleblowing systems, e-Procurement implementation, and fostering an organizational culture that supports ethical values as strategies for fraud prevention in both public and non-public sectors. Research findings: It provides policy recommendations and conclusions based on the findings of various related studies, emphasizing the effectiveness of fraud prevention measures. Practical implication: The research also lays a strong foundation for the development of more effective and comprehensive fraud prevention policies and practices, ultimately enhancing integrity and transparency across various organizational and governmental levels.
AKUNTANSI UNTUK CULTURAL HERITAGE ASSETS: INTERAKSI SIMBOLIK TERHADAP AKUNTABILITAS DAN KEBERLANJUTAN ASET BUDAYA DALAM UPACARA GAUKANG TU BAJENG Ashar, Muhammad; Maghfirah, Annesa Tasya; Said, Darwis; Alimuddin, Alimuddin
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.49589

Abstract

Penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi budaya dalam Upacara Gaukang tu Bajeng dengan mengungkap makna simbolik dan nilai-nilai kearifan lokal yang membentuk mekanisme akuntabilitas dan keberlanjutan keuangan masyarakat Bajeng di Gowa. Penelitian ini menggunakan metodologi kualitatif interpretif dengan pendekatan interaksionisme simbolik. Lokasi penelitian berpusat di Bajeng dengan melibatkan pemuka adat, tokoh masyarakat, pewaris pusaka, serta warga yang terlibat aktif dalam prosesi ritual yang dipilih melalui teknik purposive sampling. Pengumpulan data dilakukan melalui observasi non partisipatif, wawancara semi terstruktur, dan dokumentasi. Analisis data dilakukan melalui lima tahapan: deskripsi naratif, analisis proses interaksi, pemaknaan simbol, kategorisasi tema, serta analisis mind, self, and society. Hasil penelitian menunjukkan bahwa Gaukang tidak hanya berfungsi sebagai pusaka sakral, tetapi juga sebagai medium simbolik dan sosial tempat praktik akuntabilitas dijalankan dan nilai budaya diwariskan. Penghormatan spiritual terhadap pusaka, ritual kolektif, serta mekanisme pembiayaan partisipatif mencerminkan nilai pengabdian, solidaritas, dan tanggung jawab komunal. Nilai-nilai ini mempengaruhi cara komunitas mengorganisasi, mengalokasikan, dan mempertanggungjawabkan sumber daya keuangan, melampaui praktik akuntansi teknis, serta merepresentasikan makna bersama dan legitimasi budaya
The Meaning of Environmental Accountability in Daily Practice: A Phenomenological Study of Cleaning Officers Khairum Nadila Sandy; Lilis Karfina Ar; Darwis Said; Alimuddin Alimuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9133

Abstract

This study aims to explore the meaning of environmental accountability based on the lived experiences of janitorial staff at Hasanuddin University using an interpretive phenomenological approach. Environmental accountability in higher education has generally been understood through formal policies, reporting systems, and green campus programs, while the experiences of frontline actors who maintain environmental sustainability on a daily basis remain underexplored. Through in-depth interviews, observations, and documentation, this research examines how janitors construct ecological awareness, moral responsibility, and the personal meaning of their work. The findings reveal that environmental accountability is understood as a moral, social, and spiritual responsibility. Janitors perceive campus cleanliness as an act of worship, stewardship, and a contribution to environmental preservation. Local Bugis-Makassar cultural values sipakatau, siri' na pacce, and sipakainge strongly shape their work ethics and collective sense of responsibility. The study also identifies a gap between formal environmental accountability and lived experience, as janitors are not significantly involved in campus sustainability policymaking despite their vital operational role. This research highlights that environmental accountability is phenomenological, moral, and cultural in nature. It suggests the need for a more inclusive accountability model grounded in the lived experiences of frontline environmental actors.
WHISTLEBLOWING AND FINANCIAL FRAUD: A LOOK BACK AT MOTIVATIONS, PROTECTIONS, AND CHALLENGES (A SYSTEMATIC LITERATURE REVIEW) A. Alyani Achmad; Darwis Said
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3378

Abstract

This study aims to review the motivation, protection, and challenges faced by whistleblowers in exposing financial fraud, using the Systematic Literature Review (SLR) approach. This study reviews relevant literature in the period 2005-2025 to identify various factors that influence an individual's decision to report, as well as the effectiveness of the existing reporting system. The results of the study indicate that whistleblower motivation is strongly influenced by a combination of moral, social, and material factors, where moral motivation is often the main driver to report fraud in order to maintain organizational integrity. In addition, financial incentives and legal protection also play an important role in encouraging reporting. Although many countries have adopted whistleblower protection policies, the main challenge is in developing countries, where the implementation of legal protection is often ineffective. This study also found that individual personality and organizational culture also influence the decision to whistleblow. Therefore, this study suggests the need for an improved protection system that is more effective, both in terms of law and organizational culture, to support the success of whistleblowing in preventing financial fraud.
Siri" Na Pacce in Tax Compliance: An Ethnographic Study of The Bugis-Makassar Community Masrullah; Alimuddin; Darwis Said; Amir
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3578

Abstract

This study explores how the cultural values of Siri’ na Pacce shape tax compliance behavior within the Bugis-Makassar community by employing a qualitative ethnographic approach. Data were collected through participatory observation, in-depth interviews with taxpayers, MSME owners, community leaders, and tax officials, as well as analysis of socio-cultural documents in Makassar City. The findings reveal that Siri’, which embodies shame, honor, and personal dignity, functions as an internal moral regulator that encourages individuals to act honestly and responsibly in fulfilling their tax obligations. Conversely, Pacce, which reflects empathy and social solidarity, fosters the understanding that taxation is a collective contribution to public welfare. The interaction between these cultural values generates two forms of compliance: value-based voluntary compliance driven by internal moral awareness, and community norm–based social compliance reinforced by social pressure, reputation, and collective expectations. The study demonstrates that Siri’ na Pacce not only shapes personal behavior but also forms social norms and community-based monitoring that strengthen collective commitment to tax compliance. These values act as social capital, enhancing public trust in tax authorities and supporting voluntary compliance beyond legal enforcement. The findings further indicate that cultural-based communication strategies used by tax officials increase public receptiveness and legitimacy of tax policies. This study concludes that integrating local cultural values into tax education and outreach programs can effectively promote sustainable moral-based compliance and strengthen fiscal governance, particularly in Eastern Indonesia where Siri’ na Pacce remains deeply embedded in social identity.  
Co-Authors A. Alyani Achmad A. Ikhwanul Ahmad Abdul Rahman Adnan AS Afdal Afifah Afrah Namirah Kamal Ahmad Sani Aini Indrijawati Aini Indrijawati Akbar Yusuf Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Allfina Mudasir Amalia Nur Akhmadani Amir Amiruddin Anastasia Gloria Panggeso Andhyka Bayu Aprilyanto Andi Ayu Frihatni Andi Kusumawati Andi Muhammad Dahlan Andi Mulia Saleh Andi Nurul Tenriwali Hasanuddin Andi Rafiyadi Eka Saputra Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arianti ARIFUDDIN Arifuddin Arifuddin Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Aunneke J Paembonan Ayu Dhina Anggraeni Aziz Thaba Azizah, Nabila Nurul Binti Johari, Fuadah Buya Rama Ismail Christian, Ferry Cindy Nur Azaria Mansa Depi, Sri Desi Nurdiyanti Devianti Tajuddin Dinah Diyanah Burhan Edi Harsono Edy Susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Elsa Imelda Enrico Paul Erna Pasanda Febrianti, Intan Fiona Octaviani Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Gratia Triyana Nusa Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hernandi Julius Sousa Do Carma Hidayat, Nurul Aulia Huriyn Putri Askiah Juhari Husein Afiat Icha Mustamin Ikhwan M. Said Inayah Chintaki MZ Indarwati Indarwati Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irensa Femmy Irwan Pratama Ivan Kanel Janide, Anugrah Junaid, Asriani Kaharuddin Kamsinah Kamsinah Kartika Septiary Pratiwi Musa Kartini Kartini Kartyaningsih Bela Khaerani Makbul Khairum Nadila Sandy Khatmi Tamtami Nisa Lilis Karfina Ar Madrianah Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Mariani Salle Pasulu Masradin, Masradin Masrullah, Masrullah Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh Faiz Qaidhan Jamsir Muh. Arif Muh. Farhan Muhajir Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Nurwahyudi Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Syafi'i A. Basalamah Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Mutiara Khairunnisa Suhardi Nadhirah Nagu Nadhirah Nagu Nadhirah Nagu Nadila Nadila Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Khaerunnisa Zakir Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurhayati Nurhayati Nurhikmah Dewi Anugrah Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Pagayang, Fierenza Capirossy Fran Pontoh , Grace T. Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Ritma Tri Astuthy Riyanti Rizal Setiawan Amin Roby Aditiya Rousilita Suhendah Rui Lopes S. Syarifuddin Saida Said Saleh, Firman Salsabila Adi Ahsan Santiadji Mustafa Santoso, Steven Miracle Sari, Andi Novia Kartika Serilia Tangalayuk Siska Apriana Siti Maryam M. Sillehu Sofyan Syamsuddin Sri Mulyani Latjompo Suci Amal Sudirman Sudirman Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifah Fatimiyah Syarifuddin Syarifuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Wa Ode Rayyani Widyantono Arif Wilda Yohanis Rura Yudi Basma Albahrun Yuliana Tahir Yulita, Elvin Zainal Potton Zuhalwah Yuliah Ilham