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All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Accounting and Investment SEIKO : Journal of Management & Business J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Tangible Journal International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Apssai Accounting Review (ApAR) Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manado (JAIM) Research Horizon Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis Antartika Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal Jurnal Bisnis, Manajemen, dan Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi AJCD
Abdul Pattawe
Department Of Accounting, Faculty Of Economics And Business, Universitas Tadulako, Central Sulawesi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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ANALYSIS OF PUBLIC SECTOR MANAGEMENT ACCOUNTING SYSTEM IN SUB-DISTRICT OFFICE MANTIKULORE, PALU CITY Ade Ainun Ariyanti; Fadhilla Septiani; Merinda Anisa; Ernawaty Usman; Abdul Pattawe; Sugianto
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22141489

Abstract

This study aims to analyze the implementation of a management accounting system in the public sector, specifically at the Mantikulore Village Office. The study used a qualitative approach with descriptive methods through observation, interviews, and documentation. The results indicate that the management accounting system has been implemented, but is not yet optimal, particularly in aspects of information timeliness, data integration, and the use of information technology. Furthermore, the main obstacles faced include limited human resources and weak internal control systems. Therefore, strengthening technology-based information systems and increasing human resource capacity are necessary to improve accountability and public service performance.
Strategi Penganggaran dalam Meningkatkan Efisiensi dan Produktivitas UMKM di Era Digital: Studi Kasus Pada Banana Candu Tondo Desak Gayatri; Niluh Diva Meiriani; Abdul Pattawe; Ernawaty Usman; Sugianto Sugianto
Jurnal Wahana Akuntansi Vol 10 No 2 (2025): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v10i2.43091

Abstract

Penelitian ini bertujuan untuk menganalisis strategi penganggaran dalam meningkatkan efisiensi dan produktivitas Usaha Mikro, Kecil, dan Menengah (UMKM) di era digital dengan studi kasus pada Banana Candu Tondo. Penelitian ini menggunakan metode kualitatif deskriptif melalui pendekatan studi kasus, dengan teknik pengumpulan data berupa wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa meskipun sistem penganggaran masih dilakukan secara manual, penerapan strategi efisiensi seperti pembelian bahan baku terencana, negosiasi biaya sewa, dan promosi digital mampu meningkatkan produktivitas usaha. Kendala utama meliputi rendahnya literasi digital dan kontrol keuangan yang belum optimal. Penelitian ini menegaskan pentingnya digitalisasi penganggaran serta peningkatan kapasitas sumber daya manusia guna memperkuat efisiensi dan daya saing UMKM di era digital.
ANALISIS FAKTOR RENDAHNYA TINGKAT PENYUSUNAN ANGGARAN PADA UMKM THRIFTINGAJA Ni Luh Sulastri; Ni Gusti Ayu; Ernawaty Usman; Abdul Pattawe; Sugianto Sugianto
Jurnal Wahana Akuntansi Vol 10 No 2 (2025): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v10i2.43092

Abstract

Penelitian ini bertujuan untuk menelaah secara mendalam berbagai faktor yang membuat praktik penyusunan anggaran pada Usaha Mikro, Kecil, dan Menengah (UMKM) Thriftingaja masih rendah. Melalui pendekatan kualitatif dengan metode deskriptif, penelitian ini mengungkap bagaimana pelaku UMKM mengelola keuangan dan sejauh mana mereka memahami peran anggaran dalam kegiatan operasional. Temuan penelitian menunjukkan bahwa penyusunan anggaran belum berjalan optimal karena pencatatan keuangan masih sederhana, kemampuan sumber daya manusia terbatas, serta rendahnya pemahaman pelaku usaha mengenai prinsip dasar akuntansi dan pentingnya perencanaan keuangan. Selain itu, anggaran belum dianggap sebagai alat strategis untuk mendukung pengambilan keputusan, sehingga banyak keputusan bisnis yang dibuat berdasarkan perkiraan atau intuisi semata. Situasi ini berpengaruh pada kurang efektifnya perencanaan biaya, pengendalian arus kas, dan penilaian kinerja usaha. Karena itu, diperlukan pelatihan, pendampingan, dan penggunaan alat bantu yang mudah dipahami agar pelaku UMKM dapat menyusun anggaran secara lebih terstruktur dan konsisten, sehingga mampu meningkatkan tata kelola keuangan dan memperkuat keberlanjutan usaha.
Strategi Penyusunan Anggaran Penjualan Dalam Mendukung Keberhasilan Usaha Bunga Apriliani; Sakina Sakina; Ernawaty Usman; Abdul Pattawe; Sugianto Sugianto
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1250

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis strategi penyusunan anggaran penjualan dalam mendukung keberhasilan usaha Sate Taichan Suprapto di Kota Palu. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara mendalam dengan pemilik usaha, observasi langsung pada operasional harian, dan dokumentasi catatan pemasukan serta pengeluaran. Hasil analisis memperlihatkan bahwa unit usaha ini masih belum mengimplementasikan sistem anggaran penjualan formal, dengan pencatatan keuangan sederhana menggunakan Microsoft Excel dan realisasi penjualan mencapai 80–85% dari target yang ditetapkan. Harga jual Rp2.500 per tusuk ditetapkan tanpa perhitungan Harga Pokok Penjualan (HPP) yang sistematis. Pemilik usaha menyadari pentingnya anggaran namun terkendala keterbatasan pengetahuan teknis dan ketersediaan data historis penjualan. Disimpulkan bahwa anggaran penjualan berperan strategis dalam meningkatkan efektivitas perencanaan usaha, efisiensi penggunaan bahan baku, dan pengendalian biaya operasional UMKM kuliner.   The aim of this research is to analyze sales budgeting strategies in supporting the business success of Sate Taichan Suprapto in Palu City. The method used is descriptive qualitative through in-depth interviews with the business owner, direct observation of daily operations, and documentation of income and expenditure records. The research findings indicate that this business has not implemented a formal sales budgeting system, with simple financial recording using Microsoft Excel and sales realization reaching 80–85% of the set targets. The selling price of IDR 2,500 per skewer is determined without systematic Cost of Goods Sold (COGS) calculation. The business owner acknowledges the importance of budgeting but is constrained by limited technical knowledge and availability of historical sales data. It is concluded that sales budgeting plays a strategic role in improving business planning effectiveness, raw material usage efficiency, and operational cost control in culinary MSMEs.
The Value of Local Wisdom in the Practice of Fine Fee Treatment at the Mosu`sa Festival, Traditional of the Kaili Da`a Inland Tribe Rahayu Indriasari; Andi Mattulada; Abdul Pattawe; Jurana N.S; Latifah Sukmawati Yuniar; Nurhaja Djasman; Andi Selviani; Mia Lestari Sangadji
AMCA Journal of Community Development Vol. 6 No. 2 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i2.462

Abstract

This study aims to reveal the practice of the treatment of fine costs at the Mosu'Sa Traditional Festival of the Kaili Da'a Inland Tribe, Kaliburu Village, Sindue Tombusabora District. Donggala Regency, Central Sulawesi. This research is a qualitative study with ethnographic study analysis techniques. The results of the study found that the traditional festival is not only about the costs in implementing the traditional festival but there is another burden that is an additional burden, namely the cost of customary fines that can occur in the process of implementing the traditional mosu`sa festival due to customary violations. The practice of the treatment of fine costs in the Da'a inland tribe, especially in Kaliburu Village, is about honor, responsibility, and solidarity of one tribe.
The Role of the "Taro Ada Taro Gau" Philosophy for Bugis Accountants Abdul PATTAWE; Muhammad DIN; Jurana JURANA; Nurainun HABIBA
International Journal of Environmental, Sustainability and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1660

Abstract

The philosophy of "taro ada taro gau" (determine words, determine actions) is part of Bugis culture. This philosophy is widely held by Bugis people in various professions. This also applies to Bugis accountants. This study aims to deeply understand and interpret the meaning of the "taro ada taro gau" philosophy for Bugis accountants in carrying out their profession. This study uses an interpretive paradigm with a transcendental phenomenological approach. Data collection was conducted through interviews, observation, and documentation to achieve the research objectives. The results of this study identified three research findings: 1) taro ada taro gau represents a consistent identity in interactions; 2) taro ada taro gau as self-reputation; 3) taro ada taro gau as a moral foundation.
Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Ade Ainun Ariyanti Ahmad Fauzi Yetta Andi Ainil Mufidah Tanra Andi Atira Andi Chairil Furqan Andi Mattulada Andi Mattulada Amir Andi Selviani Arung Gihna Mayapada Bakri, Mohammad Iqbal Bunga Apriliani Desak Gayatri Dewa Made Adi Dharma Dewi Muliyati Dina Ernawaty Usman Fadhilla Septiani Femilia Zahra Fikry Karim Furqan, Andi Chairil Hasyim, Wahyudin Jamaluddin Jamaluddin Jurana N.S Lasiewa, Wichencha Priskila Latifa, Latifa Latifah Sukmawati Yuniar M. Ikbal A Maharani, Adinda Mappanyukki, Andi Megawati - Megawati Megawati Meldawati, Lucyani Merinda Anisa MEZALUNA, Mezaluna Mia Lestari Sangadji Muh. Dzulkifli Muhammad Darma Halwi Muhammad Din Muhammad Ridwan Nasir Muliati Muliati Nanda, I Wayan Satya Ni Gusti Ayu Ni Luh Sulastri Niluh Diva Meiriani Nina Yusnita Yamin Nurainun HABIBA Nurdin, Jurana Nurhaja Djasman Nurhayati Haris Oktaviani Sultan, Resky Putri , Azzahra Annisa Rahayu INDRIASARI Rahayu Indriasari Rahma Masdar Rifka Khairunnisa Safriani, Lisda Sakina Sakina Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Supriadi Laupe Syafitri, Rahmi Tenripada, Tenripada Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin Hasyim