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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JEA17: Jurnal Ekonomi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Office Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Jurnal Abdimas Sangkabira BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Accounting and Finance Studies Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan International Business and Accounting Research Journal Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) SWARNA Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Enigma in Economics Asian Journal of Management, Entrepreneurship and Social Science
Atma Hayat
Universitas Lambung Mangkurat
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Meningkatkan Ketahanan Finansial: Peran Literasi Keuangan Digital dalam Mengatasi Risiko Pinjaman Online dan Paylater di Kota Banjarmasin Antonius Grivaldi Sondakh; Atma Hayat; Sarwani Sarwani; Lili Safrida; Enny Hardi; Wia Rizqi Amalia
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i3.1897

Abstract

The use of digital financial technologies, such as online lending platforms and paylater payment schemes, has significantly increased among the public, including residents of Banjarmasin City, particularly among younger generations such as Millennials and Generation Z. Although these services provide convenient access to financial resources, insufficient digital financial literacy has heightened financial risks, including debt entrapment associated with paylater services and online loans. This community engagement initiative aimed to enhance financial resilience through digital financial literacy education, with a focus on understanding potential risks and promoting prudent use of digital financial services. The program was implemented through a seminar primarily targeting young people in Banjarmasin City. The materials covered fundamental concepts of financial literacy, identification of illegal online lending platforms, budgeting simulations, and strategies to prevent dependency on paylater services. The results indicate an improvement in participants’ understanding of the risks associated with digital financial services and their ability to plan personal finances effectively. Furthermore, participants demonstrated a more critical attitude toward online loan offers and the use of paylater schemes. This initiative confirms that digital financial literacy represents a strategic approach to strengthening the financial resilience of young generations in Banjarmasin City.
Early Adopters of Climate-Related Disclosures: Evidence From Indonesia Patricia Devina; Muhammad Hudaya; Wahyudin Nor; Atma Hayat
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2197

Abstract

The purpose of this study is to analyze environmental performance, environmental costs, and profitability in influencing firm value using greenhouse gas emission disclosure as a moderating variable. Data were collected from energy sector companies listed on the Indonesia Stock Exchange for the period 2016–2020. The results of this study indicate that many companies still have not disclosed their environmental performance management practices. This study provides a new perspective on corporate efforts to protect the environment by considering every aspect and policy, which benefits not only the environment and society in general but also the company itself.
Anteseden Kebijakan Dividen pada Perusahaan Konstruksi Periode 2015-2019 Muhammad Noviar Rahman; Atma Hayat
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 9 No. 2 (2025): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/1130032

Abstract

This research is aimed to analyze dividend policy’s antecedent variables which consists of capital structure, liquidity, company growth and profitability of construction companies listed in Indonesia Stock Exchange (BEI) in the 2015-2019 period. This research used secondary data which obtained using documentation techniques, namely taking the data from company’s annual reports published by Indonesia Stock Exchange in the 2015-2019 period. This research used Purposive Sampling as the sampling technique. The data obtained are 40 data from 8 construction company that became the sample. Multiple Linier Regression is used as the analysis technique and the hypothesis is tested using T Test with a significant level of 5%. The result shows that profitability has a significant effect on dividend policy of construction companies, while capital structure, liquidity and company growth do not have a significant effect on dividend policy of construction companies.
IMPLEMENTASI FRAUD CONTROL PLAN PADA RSUD SULTAN SURIANSYAH BANJARMASIN Rizki Aulia Rahmi; Atma Hayat; Muhammad Hudaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/b5afpj92

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mengetahui implementasi dan tantangan Fraud Control Plan pada RSUD Sultan Suriansyah Banjarmasin dalam upaya pencegahan dan pengendalian fraud. Penerapan Fraud Control Plan menjadi langkah penting dalam membangun sistem pengendalian yang efektif untuk mencegah dan mengendalikan fraud di lingkungan rumah sakit. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam dan dokumentasi terhadap pelaksanaan sepuluh atribut Fraud Control Plan. Penelitian ini terdari 6 informan dari RSUD Sultan Suriansyah Banjarmasin dan 1 informan BPKP Kalimantan Selatan sebagai informan pendukung. Hasil penelitian menunjukkan bahwa implementasi Fraud Control Plan di RSUD Sultan Suriansyah Banjarmasin telah menunjukkan komitmen awal yang positif. Telah diwujudkan melalui beberapa strategi di antaranya seperti penerapan sistem pelaporan, sosialisasi, dan upaya penguatan kembali pengawasan internal. Beberapa tantangan masih ditemukan di antaranya yaitu pelaksanaan atribut-atribut tersebut masih belum merata, belum sepenuhnya terdokumentasi dalam bentuk kebijakan dan SOP, belum terdapat tim anti-fraud yang menangani fraud secara menyeluruh, serta masih terdapat keterbatasan dalam pelatihan teknis terkait fraud.
Exploring Accountability and Transparency in Government Agency Management: A Literature Review Syati Irawati; Atma Hayat; Asrid Juniar; Sri Astuti Handayani
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1189

Abstract

Public bureaucratic practices are frequently criticized for being impolite, unfriendly, discriminatory, and for having service systems that are non-transparent, complicated, and do not guarantee certainty in terms of time and costs. These issues arise from a lack of transparency and accountability in public service implementation. Transparency involves the freedom to access information, while accountability ensures that activities are carried out responsibly and answerable to the public. This research explores the relationship between accountability and transparency in government agency management through a literature review. The study analyzes 30 journals from state and private universities, published between 2018 and 2023, to understand their impact on government performance. Data was collected from Google Scholar using the keywords "accountability and transparency." Strict criteria and limitations were applied to ensure the relevance and suitability of the data for this research. The findings emphasize the importance of accountability and transparency in improving the performance of government entities at various levels, including regional, city, and village governments, as well as organizations. These concepts are crucial for addressing issues related to performance, finance, and budget management. The study highlights the need for further research to explore these relationships in depth and to develop frameworks for better public service delivery. By integrating accountability and transparency into government operations, public trust can be restored, and the efficiency and effectiveness of public services can be significantly enhanced. This literature review serves as a reference for future studies and practical applications aimed at improving the management and performance of government agencies and organizations.
Co-Authors Ade Adriani Ainun Logitama Akhmad Sayudi Ali Sadikin Annisa Tri Hidhayati Antonius Grivaldi Sondakh Anwar, Kasyful Arifah Arifah Asrid Juniar Asrid Juniar Asrid Juniar Ayu Oktaviani Baharuddin Baharuddin Damanik, Eko Bastian Dwianto Muhktar Latif Enny Hardi Fauzi Sain Fitri, Eka Hamdani Hana, Nur Handayani, Sri Astuti Herlina Kristin Rahel Hesti Fibriasari Hidayat, Gusti Wahyu Irawati, Syati kasyful anwar Larosse, Gilang Cempaka Lili Safrida Lilik Setiawan Maharani, Frista Tiara Malem Pagi Sembiring Melinda Wijaya Monica Rahardian Ary Helmina Muhammad Agus Muhammad Ferdy Putra Chandranata Muhammad Hudaya Muhammad Noviar Rahman Muhammad Rusdiansyah Muhammad Yasin Muhammad Yasin Muhammad Yasin Nanda Oetari Triana Putri Norlena Nova Febriani Novika Rosari Novita Weningtyas Respati Patricia Devina Rahel, Herlina Kristin Rahma Yuliani Rasida, Rasida Ratna Juwita Ratna Juwita Ratna Juwita Ratna Juwita* Redawati, Redawati Restu, R. Rizki Aulia Rahmi Saiful Ruchiyat Cosahan Saiful Ruchiyat Cosahan Sanusi Sanusi Sarwani Sarwani Sayudi, Akhmad Sofina Azkia Sri Astuti Handayani Sunaryo Sunaryo Syaiful Hifni Syati Irawati Utomo, Wahyu Setio Wahyudin Nor Wia Rizqi Amalia Widitha Puteri Wadana Yuliani, Rahma Yuliani, Rahma Yuliani Zaki Mubarak Zulkarnain, Muhammad Aris