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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 Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review 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 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 MANAJEMEN PENDIDIKAN 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 Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education 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 Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Fon; Jurnal Pendidikan Bahasa dan Sastra Indonesia
Darwis Said, Darwis
UNIVERSITAS HASANUDDIN
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 Mathematics Neuroscience Social Sciences Other

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The Meaning and Implementation of Green Accounting by Hospital Management: A Phenomenological Study at Labuang Baji Regional General Hospital, Makassar Saputra, Andi Rafiyadi Eka; Alimuddin, Alimuddin; Said, Darwis
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3355

Abstract

This study seeks to observe the conception and application of green accounting as interpreted and applied by executives at Labuang Baji Regional General Hospital in Makassar. The methodological approach adopted is Moustakas' transcendental phenomenology, with data collection facilitated through in-depth interviews, participatory observation, and document review. There were six key participants in this investigation, namely the director, head of the finance division, head of facilities, medical waste administrator, environment/CSR coordinator, and internal auditor. Data analysis was carried out through a series of stages, including epoché, phenomenological reduction, imaginative variation, and essential synthesis. The results of the study show three main findings: (1) green accounting is interpreted as an expression of the hospital's moral, professional, and social responsibility in maintaining environmental sustainability; (2) the implementation of green accounting is reflected in environmental cost recording activities, medical waste management, and energy efficiency efforts, although it has not been fully integrated into the formal reporting system; (3) the application of green accounting faces obstacles in the form of a lack of technical regulations, limited human resources, and the absence of a sustainability unit that is structurally responsible for environmental issues. This study contributes to the literature on environmental accounting in the health sector in Indonesia and recommends establishing a sustainability unit, strengthening employees' technical capacity, and developing environmental reporting guidelines for public hospitals.
Internal Control as ‘Restraint’ or ‘Guidance’: A Husserlian Phenomenological Study of the Experiences of Administrative Employees at PT Galva Makassar beloan, Bertha; Alimuddin, Alimuddin; Said, Darwis; Sani, Ahmad
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3357

Abstract

Internal Control (IC) is often seen as a helpful guideline for workflow, but in practice, administrative employees often view it as a restriction, leading to resistance and creative ways of following the rules. This qualitative study uses Husserlian Descriptive Phenomenology to explore how administrative employees at PT Galva Makassar experience the tension between seeing IC as a 'constraint' or a 'guideline' in their daily work. In-depth interviews with five participants showed that senior employees see PI, especially strict authorization and reconciliation, as 'guidelines for life' and a personal safety net. For them, PI helps avoid blame, builds professional pride, and encourages voluntary compliance. On the other hand, new employees or those with fast-paced targets, like Sales Staff, often feel that PI is too bureaucratic and signals a lack of trust from management. This can limit their initiative, lower efficiency, and hurt morale. Still, experienced employees also see these procedures as a way to ensure data accuracy and as a professional defense, finding positive value in the constraints. The study concludes that PI works best when employees internalize it, not just when the system is well-designed. Management should focus on communicating PI in a way that supports employees and acts as a professional guide, not just as a form of control.
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.
Examining the Value of Gratitude in Determining Selling Prices Riyanti; Syamsuddin, Sofyan; Said, Darwis; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8457

Abstract

This study attempts to explore and uncover the meaning of determining the selling price of fish traders.This study uses phenomenology as a method with data collection through interviews and documentation. The study shows that fish traders tend to ignore the calculation of the Cost of Goods Sold (COGS). The values ​​of gratitude and love expressed in the COGS are used as the basis for determining the selling price of fish. The low selling price of fish for informants is conceptualized as a "feeling" of mutual love for others. Several non-material aspects underlie the neglect of COGS, such as the attitude of fish traders and collectors who often express gratitude for the results of fish sales. The implied gratitude illustrates the neglect of the cost aspect in COGS in determining the selling price. This study reveals the phenomenon of determining COGS and fish selling prices for fish traders.
The Role of Management Accounting in Determining Dui'menre'in Bugis Traditional Wedding Traditions Nur'Illiyyien; Neks Triani; Syarifuddin; Darwis Said
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8538

Abstract

This research examines the shift in meaning of dui' menre' in Bugis society from a traditional symbol to a socio-economic burden. This tradition has serious consequences, including delayed marriage and elopement (silariang; Bugis), due to its often irrational nominal value and the pressure to maintain prestige. Through a qualitative approach, this study finds tension between the traditional meaning of dui' menre' as a marker of self-esteem (siri') and the financial reality of the younger generation, exacerbated by the gap with the principle of simplicity in Islam. As a solution, this study offers an alternative perspective by rationalizing its determination through a management accounting framework. Dui' menre' is analyzed as a project cost (wedding party) that requires strategic planning. The proposed framework combines target costing to set minimum costs based on real budgets, value-based pricing to calculate honor premiums fairly, and cost control mechanisms to ensure accountability. Thus, this study not only contributes academically by expanding the application of management accounting to the cultural realm, but also provides a practical framework for communities and traditional leaders to balance the preservation of traditions with financial sustainability and the alignment of Islamic values.
Understanding Profit from the Perspective of Women Daily Cake Sellers Masradin, Masradin; Potton, Zainal; Syarifuddin, Syarifuddin; Said, Darwis
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8585

Abstract

This study aims to uncover the meaning of profit from the perspective of home-based cake sellers in Rappocini District, Makassar, as household-based micro-enterprises who play dual roles in the family economy. Using an interpretive phenomenological approach and The Cultural Shaping of Accounting framework, this study explores how life experiences, cultural values, and domestic conditions shape the meaning of profit beyond formal accounting concepts. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using NVivo 12. The results of the study revealed five main themes of profit meaning, namely: as a means of fulfilling daily food needs, financing children's education, household needs, savings to face uncertainty, and as working capital for business sustainability. These findings indicate that profit is understood as a source of welfare, security, and family stability and links the household economy and business economy. This study contributes to the development of accounting studies with a cultural and gender perspective, and provides implications for mentoring MSMEs in the social behavior of micro enterprises.
Consequences of Adopting IFRS Accounting Standards in Member Countries of The Association of Southeast Asian Nations (ASEAN) Rizal Setiawan Amin; Muarif Leo; Syarifuddin; Darwis Said
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8645

Abstract

This research presents a comprehensive review of academic literature on the consequences of adopting accounting standards based on International Financial Reporting Standards (IFRS) in ASEAN member countries, covering the period from 2017 to 2025. The method used is a Systematic Literature Review (SLR), utilizing the PRISMA guidelines and a structured literature search strategy through the Publish or Perish 8 application. We analyzed 10 selected relevant empirical studies and classified them into three main economic consequence dimensions: 1) Foreign Direct Investment (FDI); 2) Earnings Quality; and 3) Value Relevance. The results of the literature review generally show that the adoption of IFRS has a positive and consistent impact on capital markets in ASEAN member countries. The main limitations of existing research were also identified and discussed to provide direction for future research agendas. Keywords: Adoption of IFRS, Foreign Direct Investment, Profit Quality, Value Relevance, ASEAN
Memaknai reliabilitas temuan audit berbasis machine learning: perspektif epistemik auditor dalam praktik audit modern Astuthy, Ritma Tri; Ahsan, Salsabila Adi; Said, Darwis; Syarifuddin, Syarifuddin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3025

Abstract

Perkembangan machine learning telah mengubah praktik audit modern dari pendekatan berbasis sampling menuju audit berbasis analitik algoritmik. Meskipun teknologi ini menjanjikan peningkatan efisiensi dan kemampuan deteksi anomali, masih terdapat pertanyaan mendasar mengenai bagaimana auditor memaknai reliabilitas temuan audit yang dihasilkan oleh algoritma, terutama ketika proses pengambilan keputusan sistem bersifat black box. Penelitian ini bertujuan untuk mengkaji bagaimana auditor membangun, menegosiasikan, dan mempertahankan makna reliabilitas temuan audit berbasis machine learning dalam kerangka legitimasi epistemik dan identitas profesional.Penelitian ini menggunakan pendekatan kualitatif dengan metode Interpretative Phenomenological Analysis (IPA) untuk mengeksplorasi pengalaman subjektif auditor dalam berinteraksi dengan temuan audit berbasis algoritma. Data diperoleh melalui wawancara mendalam terhadap delapan auditor dengan latar belakang pengalaman profesional yang beragam, mulai dari auditor junior hingga auditor senior dan manajerial. Analisis dilakukan secara idiografis untuk mengungkap tema-tema interpretatif yang merefleksikan cara auditor memahami, menerima, maupun meragukan reliabilitas hasil algoritma dalam praktik audit. Hasil penelitian menunjukkan bahwa reliabilitas temuan audit berbasis machine learning tidak dipahami auditor semata-mata sebagai akurasi teknis sistem, melainkan sebagai konstruksi makna yang berkaitan erat dengan transparansi epistemik, professional judgment, dan legitimasi peran auditor sebagai pengambil keputusan. Auditor dengan literasi teknologi yang lebih tinggi cenderung memandang algoritma sebagai sarana penguatan legitimasi profesional, sementara auditor berpengalaman mengekspresikan skeptisisme yang berakar pada ketidakpastian epistemik dan perlindungan identitas profesional. Temuan ini mengindikasikan bahwa penerimaan machine learning dalam audit berada pada fase transisi, di mana algoritma diintegrasikan sebagai alat pendukung keputusan, bukan pengganti penilaian profesional. Penelitian ini memperluas literatur algorithmic auditing dengan menegaskan bahwa reliabilitas temuan audit berbasis algoritma merupakan fenomena sosial-epistemik, bukan sekadar persoalan performa teknis. Implikasi penelitian ini menekankan pentingnya pengembangan explainable AI, pembaruan standar audit, serta peningkatan kompetensi auditor agar adopsi machine learning selaras dengan nilai profesional dan akuntabilitas audit.
Civil Servants' Interpretation of Gold Investment and Trading (Case Study of Civil Servants in South Sulawesi Province) Burhan, Dinah Diyanah; Alimuddin; Said, Darwis
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.274

Abstract

This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Understanding Accounting Practices in Culinary MSMEs In The Tanjung Bunga Metro Area, Makassar City Saleh, Andi Mulia; Alimuddin; Said, Darwis
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.275

Abstract

The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Co-Authors A. Alyani Achmad Abdul Rahman Aditiya, Roby Afifah Ahmad Sani Ahmad, A. Ikhwanul Ahsan, Salsabila Adi Aini Indrijawati Aini Indrijawati Akbar Yusuf Albahrun, Yudi Basma Alimuddin Alimuddin Alimuddin Amalia Nur Akhmadani Amiruddin Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Astuthy, Ritma Tri Aziz Thaba Azizah, Nabila Nurul Basalamah, Muhammad Syafi'i A. Beloan, Bertha Binti Johari, Fuadah Burhan, Dinah Diyanah Christian, Ferry Darmawan, Alif Isyawatul Depi, Sri Desi Nurdiyanti Devianti Tajuddin Edi Harsono edy susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Enrico Paul Erna Pasanda Farhan, Muh. Febriani Febrianti, Intan Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hidayat, Nurul Aulia Husein Afiat Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Jamsir, Muh Faiz Qaidhan Janide, Anugrah Junaid, Asriani Kaharuddin Kamal, Afrah Namirah Kamsinah Kamsinah Kartini Kartini Kartyaningsih Bela Khaerani Makbul Lopes, Rui Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Masradin, Masradin Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh. Arif Muhajir Muhajir, Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Nadhirah Nagu Nadila, Nadila Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Paledung, Marannu Panggeso, Anastasia Gloria Pontoh , Grace T. Potton, Zainal Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Riyanti Rizal Setiawan Amin S. Syarifuddin Saida Said Saleh, Andi Mulia Saleh, Firman Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Sofyan Syamsuddin Suci Amal Sudirman Suhardi, Mutiara Khairunnisa Sultan, Nurul Maghfirah Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin