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All Journal EKSPANSI Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) ACCRUALS (Accounting Research Journal of Sutaatmadja) Community Engagement and Emergence Journal (CEEJ) Tangible Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Madani: Jurnal Pengabdian Ilmiah. Jurnal Riset Akuntansi dan Auditing Panrita Inovasi: Jurnal Pengabdian Kepada Masyarakat Nobel Community Services Journal Journal of Business, Technology, & Social Science International Journal of Halal System and Sustainability IECON: International Economics and Business Conference Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Indonesian Journal of Taxation and Accounting
Daud, Dahniyar
STIEM Bongaya Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Physics Public Health Social Sciences Transportation Other

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IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT PLTD SUPPA (PERSERO) Daud, Dahniyar; Yusuf, Marwah; Sambo, Eva Marin; Lalo, Annas; Asgar, Muh Abduh Fuat
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1902

Abstract

ABSTRAKKehadiran perusahaan di tengah masyarakat dapat membawa dampak positif dan negatif. Positifnya perusahaan dapat menyediakan barang dan jasa yang dibutuhkan oleh masyarakat, namun sebaliknya, aktivitas perusahaan juga dapat memberikan dampak negatif seperti kesenjangan dan kerusakan lingkungan. Tujuan penelitian ini untuk mengetahui implementasi pelaksanaan Program Corporate Social Responsibility (CSR) yang dikenal dengan istilah Tanggung Jawal Sosial Lingkungan (TJSL) di PT. PLTD SuppaPersero). Jenis penelitian yang di gunakan adalah metode penelitian kualitatif dengan tipe penelitian deskriptif. Hasil penelitian tentang Implementasi CSR atau TJSL memenuhi 4 pilar yakni Pilar Sosial dimana PT. PLTD Suppa telah melaksanakan sejumlah kegiatan pemberdayaan dan pengembangan masyarakat dengan terukur dan terstruktur, Pilar Lingkungan PT PLTD telah membantu masyarakat untuuk menjalankan kegiatan usaha berwawasan lingkungan salah satunya adalah penangkaran penyu. Pilar Ekonomi, dimana dengan kegiatan penangkaran penyu membuat desa wiringtasi menjadi salah satu desa binaan oleh PT PLTD dan juga menjadikan wisatawan lokal maupun domestic menjadikan salah satu tujuan wisata pantai pesisir ataupun yang ingin melihat langsung proses penangkaran penyu. Pilar Hukum dan Tata Kelola. membuktikan komitmen PT PLN melalui PT PLTD senantiasa menerapkan prinsip-prinsip tata kelola Perusahaan yang baik.Kata Kunci: CSR, Sosial, Lingkungan, Ekonomi, Hukum.ABSTRACTThe presence of companies in the community can bring positive and negative impacts. Positively, companies can provide goods and services needed by the community, but on the contrary, company activities can also have negative impacts such as inequality and environmental damage. The purpose of this study was to determine the implementation of the implementation of the Corporate Social Responsibility (CSR) Program known as the Environmental Social Responsibility (TJSL) at PT. PLTD SuppaPersero). The type of research used is a qualitative research method with descriptive research type.  The results of research on the implementation of CSR or TJSL fulfills 4 pillars, namely the Social Pillar where PT PLTD Suppa has carried out a number of measurable and structured community empowerment and development activities, the Environmental Pillar of PT PLTD has helped the community to carry out environmentally sound business activities, one of which is turtle breeding. The Economic Pillar, where turtle breeding activities make wiringtasi village one of the villages fostered by PT PLTD and also make local and domestic tourists make one of the destinations for coastal beach tourism or who want to see the turtle breeding process directly. Legal and Governance Pillars. proves the commitment of PT PLN through PT PLTD to always apply the principles of good corporate governance.Keywords: CSR, Social, Environmental, Economic, Legal.
Pemberdayaan Masyarakat dalam Peningkatan Kualitas Hidup melalui Literasi Keuangan Sejak Dini dan Pembuatan Sabun Cuci Piring di Desa Borong Pa’la’la Daud, Dahniyar; Nur Uswatun Chasana; Mu’jizat; Nur Pausi; Andi Ashari; Naila Sasmita; Elina Sari Raimundus; Abdullah Al Ikhlas; Hendri Taufik; Ilham; Asrul Hasan
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025): Desember 2025
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v7i2.507

Abstract

The Field Work Program (KKL) Batch 51, Post 2, was conducted in Borong Pa’la’la Village, Patallassang District, Gowa Regency from July 24 to August 25, 2025, involving 10 students. The main issues addressed were limited financial literacy, low environmental awareness, and the need for women’s economic empowerment. The objective was to improve knowledge, independence, and community welfare. The program applied a participatory approach by engaging local residents in every activity. Strategies included early financial literacy education, the creation of waste bins, training in soap production for women’s groups (PKK), participation in the Independence Day celebration, and additional “Clean Saturday” activities. The outcomes showed improved community understanding of financial management, enhanced awareness of environmental hygiene, and increased skills among women in producing eco-friendly soap as a potential small business. Overall, the program contributed positively to capacity building and sustainable community development.
The Influence of Love of Money, Machiavellian, and Fraud on Ethical Behavior: A Case Study at The Regional Inspectorate of South Sulawesi Province, Indonesia Makgret, Jimmy; Sambo, Eva Marin; Daud, Dahniyar
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1875

Abstract

This study aims to analyze the influence of Love of Money, Machiavellian traits, and Fraud on the ethical behavior of auditors at the Regional Inspectorate of South Sulawesi Province. Auditors were chosen as the research subjects because they play a strategic role in maintaining the integrity of financial reports and public accountability. This research employs a quantitative approach using questionnaires distributed to auditors, with measurement items developed from each variable’s indicators. The data collected were analyzed using the Statistical Package for the Social Sciences (SPSS) version 27, applying multiple linear regression to test both partial and simultaneous effects among the variables. The results indicate that Love of Money has a positive but not significant effect on auditors’ ethical behavior. Meanwhile, Machiavellian traits have a negative yet insignificant effect, and Fraud also shows a negative but insignificant effect on ethical behavior. Simultaneously, the three independent variables collectively demonstrate a negative direction of influence on ethical behavior, although not statistically significant. These findings suggest that other factors, such as organizational culture, internal control systems, and professional commitment, may play a more dominant role in shaping auditors’ ethical behavior compared to the psychological factors examined. This study is expected to provide theoretical contributions to the development of behavioral accounting literature and practical contributions to strengthening ethical standards for auditors in the public sector.
The Effect of Auditor Turnover, Financial Distress, and Audit Delays on Audit Quality in Pharmaceutical Manufacturing Companies Listed on the Indonesia Stock Exchange (2020-2023) Suardi, Ryan Putra Hafikar; Yusuf, Marwah; Daud, Dahniyar
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1878

Abstract

This study examines the influence of auditor switching, financial distress, and audit delay on audit quality in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The issue of audit quality gained heightened attention following the investigative findings of Indonesia’s Supreme Audit Board (BPK) on PT Indofarma Tbk, which revealed significant financial irregularities despite the issuance of clean audit opinions by the same public accounting firm. Using a quantitative approach and secondary data obtained from audited annual reports, the study analyzes 44 firm-year observations drawn from 11 companies that met the sampling criteria. Logistic regression is employed to evaluate whether the independent variables significantly influence the likelihood of receiving a high-quality audit, measured through Big Four affiliation. The findings show that auditor switching and audit delay do not significantly affect audit quality, indicating that changes in audit firms and variations in audit completion time do not determine the rigor of audit outcomes. Conversely, financial distress demonstrates a significant negative effect, suggesting that firms facing higher financial pressure receive lower audit quality, potentially due to increased risk perceptions and stricter auditor scrutiny. These results contribute to the literature by providing updated empirical evidence from a highly regulated and vulnerable industrial subsector. The study offers theoretical reinforcement for agency theory and practical insights for regulators, auditors, and corporate management regarding factors that may influence audit quality reliability.
THE USE OF PAYMENT SYSTEM (QRIS) ON UMKM BUSINESS DEVELOPMENT AT STIEM BONGAYA CAMPUS Tenriola Tenriola; Dahniyar Daud; Angga Setiawan; Ahmad Duwaidar; Putri Pratiwi Amran
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1411

Abstract

Currently, QRIS has begun to be widely used by MSMEs as a more efficient non-cash payment system, but some parties have doubts about the security and effectiveness of this payment system. This study aims to determine how the QRIS Payment System affects MSME business development at the Stiem Bongaya Campus. In this study, the research method used was quantitative method, with data collection techniques through observation, questionnaires and documentation. The sample used is the sample formulated by Slovin, namely 100 Stiem Bongaya students. The data obtained from the research results and processed using data analysis and the help of the Microsoft Excel program and SPSS version26 which consists of validity and reliability tests, simple linear regression analysis and the coefficient of determination. The results of this study indicate that the perceived influence of the QRIS Payment System in Makassar City is in the good category with an achievement of 78.65% and MSME Business Development is also in the good category with an achievement of 77.25%. The QRIS Payment System variable has a positive and significant effect on the dependent variable MSME Business Development.
How Do Transparency, Accountability, And Zakat Literacy Influence Muzakki Trust In Islamic Organizations? A Case Study Of Lazismu Abid Ramadhan; Dahniyar Daud; Muh Akbar
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.504

Abstract

Purpose – This study examines the influence of financial reporting transparency, accountability in zakat fund management, and zakat literacy on muzakki trust in LAZISMu, South Sulawesi. Methods – A cross-sectional quantitative study was used. Data were collected using a structured online questionnaire, which was sent to 94 muzakki registered in the LAZISMu South Sulawesi database (N = 1,526). These muzakki were chosen through simple random sampling, with a 10% margin of error, as calculated using the Slovin formula. We used Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to test the proposed relationships between transparency, accountability, zakat literacy, and muzakki trust. Findings – Financial reporting transparency and zakat literacy both demonstrate a statistically significant positive relationship with muzakki trust; conversely, accountability in zakat fund management does not achieve statistical significance within this particular sample. Research implications – These findings suggest that zakat organizations should prioritize accessible financial communication and invest in zakat education programs, particularly in areas with moderate literacy levels, such as South Sulawesi. However, these conclusions are limited to LAZISMu in South Sulawesi. Originality – This study offers a contextual contribution by examining LAZISMu in South Sulawesi a regionally distinct and previously under-studied institutional context characterized by comparatively lower zakat literacy scores and provides evidence-based recommendations for trust-building in regional Islamic philanthropic institutions.
Pengaruh Literasi Keuangan dan Gaya Hidup Gen Z terhadap Perencanaan Keuangan Dahniyar Daud; Muh. Raswal Zulfitra; Ferdi Gogo Mendaun; Muh. Zulfikar Zaky Eppe
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.6895

Abstract

Financial planning is the process of evaluating and managing finances systematically and planfully to achieve short-term, medium-term, and long-term financial goals. This process involves arranging income, expenditures, investments, and managing financial risks with the aim of ensuring stability and meeting future financial needs. This study aims to analyze Financial Planning used to explain the influence of independent variables such as Financial Literacy and Lifestyle (A Study on Gen Z in Makassar City). The data collection in this study uses primary data obtained from findings collected through the distribution of questionnaires to Gen Z in Makassar City using Non-Probability Sampling Technique, specifically Purposive Sampling Technique. The population in this study is Gen Z located in Makassar city aged 20 to 29 years with a total of 249,969 individuals. This data is obtained from the Central Statistics Agency of Makassar (BPS). The sample taken for this study was 100 samples. The results of this study show that the Financial Literacy variable has a significant positive effect on Financial Planning, and Lifestyle has a significant positive effect on Financial Planning.
Menginterpretasikan Ulang Tanggung Jawab Sosial Perusahaan sebagai Strategi Keberlanjutan: Tinjauan Konseptual dari Perspektif RISAL di Indonesia Risal Risal; Marwah Yusuf; Dahniyar Daud
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 18 No 1 (2026)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v18i1.6857

Abstract

Corporate Social Responsibility (CSR) in Indonesia has shifted from being merely a legal obligation to a strategic instrument of sustainability. Regulations such as Law No. 40 of 2007 and Government Regulation No. 47 of 2012 mandate CSR implementation, yet practices in the field often remain symbolic. This article elaborates on the meaning of CSR from the “RISAL” perspective (Relevance of Environmental Accounting Strategy Implementation), emphasizing the integration of CSR with environmental accounting. The research method used is literature review with descriptive qualitative analysis. The findings highlight four key dimensions: (1) anxiety due to CSR being trapped in administrative compliance, (2) the need to search for clarity of meaning so CSR becomes an instrument of sustainability, (3) CSR as a compass guiding companies toward the horizon of the triple bottom line, and (4) small footprints of CSR programs that can create big waves in social legitimacy and business sustainability. This article asserts that CSR should not stop at the normative domain but must be lived as a meaningful sustainability strategy.
Co-Authors Abdul Gaffar Abdul Rival Abdullah Al Ikhlas Abid Ramadhan Ahmad Duwaidar Ahmad, Ruslan Akob, Rezki Arianty Andi Agus Andi Ashari Andi Sulfati Angga Setiawan Annas Lalo Arif Mashuri ARIFUDDIN Asgar, Muh Abduh Fuat Asrul Hasan Dahlia, Andi Amalia Dahliah, Andi Amaliah eldi Eldi, Eldi Elina Sari Raimundus Eva Marin Sambo Ferdi Gogo Mendaun Gunawan Gunawan. L. Pongkapadang Haliah, Haliah Hendri Taufik Hisnol Djamali Hisnol Jamali ILHAM Indah Sari Indra Santoso, Septy Indrijawati, Aini Istiqamah, Hadijah Nurul K, Siti Aini Handayani Kusumawati, Andi Lalo, Annas LAUNTU, ANSIR Magdalena Supranda Makgret, Jimmy Mappamiring Mappamiring Marwah Yusuf MS, Zainuddin Muh Akbar Muh. Raswal Zulfitra Muh. Syafruddin Muh. Zulfikar Zaky Eppe Muhammad Alif Muhammad Ilham Muis, Nurhasni Musdalifah Musdalifah Musdalifah Musdalifah Mu’jizat Naila Sasmita Noviyanti, Lili Nur Pausi Nur Uswatun Chasana Nuramal Nuramal Nuramal, Nuramal Nurlaely Razak Pongkapadang, Gunawan L. Putri Pratiwi Amran R, Mutiara Trie Ramadhany Rahman Pura Rasyid, Syarifuddin Razak, Nurlaely Ridwan, Rusdi Maulana Risal Risal Rizal Abas Rizky Aprilio Sakti Rumianti, Chaerunnisa Santoso, Septy Indra Sitti Mispa Suardi, Ryan Putra Hafikar Sufiati Sufiati, Sufiati Sugihartono, Egi Susiana Mochtar Susiana Muchtar Syach, Muh Aftharya Syamsuddin Syamsul Alam, Syamsul Tamsir, Andika Tangngisalu, Jannati Tenri Ola Tenriola Tenriola Yana Fajriah Yudi Akhmad Sadeli Yusuf, Marwah Zulfikry Sukarno