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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Jurnal Studi Manajemen dan Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) FINANCIAL : JURNAL AKUNTANSI JURNAL EKSBIS Jurnal Abdi Insani Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Bisnis Media Bina Ilmiah Riwayat: Educational Journal of History and Humanities Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomika dan Bisnis FISCAL: Jurnal Akuntansi dan Perpajakan Financial and Accounting Indonesian Research
Sahrir, Sahrir
Program Studi Akuntansi Universitas Muhammadiyah Palopo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analysis of the Role of Spiritual Well-Being on Ethical Judgment Among Accounting Students Rosdiana, Siti; Junaidi, Junaidi; Anwar, Suhardi M.; Sahrir, Sahrir
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.77030

Abstract

The purpose of this study was to determine how the spiritual well-being (SWB) variable as a personal factor affects the ethical judgment of accounting students both directly and through mediating variables such as materialism, ethical ideology, and ethical beliefs. Structural Equation Modeling (SEM) was used to test the research hypothesis model. A total of 288 survey data were collected from accounting students from universities in Sulawesi and outside Sulawesi. The results showed that the variables of spiritual well-being and ethical ideology and ethical beliefs of accounting students have a positive and significant relationship; however, the variables of spiritual well-being and materialism show an insignificant relationship. The moral factors of ethical ideology and ethical beliefs of accounting students show a positive and significant influence on ethical considerations; the materialism variable is rejected because it shows an insignificant relationship to students' ethical judgments. The implications of this study are that it can be a reference for further researchers related to the proposed variables. Keywords: Spiritual Well-Being, Ethical Ideology, Ethical Judgment, Accounting, SEM ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui bagaimana variabel kesejahteraan spiritual (SWB) sebagai faktor pribadi mempengaruhi penilaian etis mahasiswa akuntansi baik secara langsung maupun melalui variabel mediasi seperti materialisme, ideologi etika, dan keyakinan etika. Structural Equation Modeling (SEM) digunakan untuk menguji model hipotesis penelitian. Sebanyak 288 data survei dikumpulkan dari mahasiswa akuntansi dari universitas di Sulawesi dan di luar Sulawesi. Hasil penelitian menunjukkan bahwa variabel kesejahteraan spiritual dan ideologi etika serta keyakinan etika mahasiswa akuntansi memiliki hubungan yang positif dan signifikan; namun, variabel kesejahteraan spiritual dan materialisme menunjukkan hubungan yang tidak signifikan. Faktor moral ideologi etika dan keyakinan etika mahasiswa akuntansi menunjukkan pengaruh positif dan signifikan terhadap pertimbangan etis; variabel materialisme ditolak karena menunjukkan hubungan yang tidak signifikan terhadap penilaian etis siswa. Implikasi dari penelitian ini adalah dapat menjadi dasar acuan untuk peneliti selanjutnya yang berkaitan dengan variabel diajukan. Kata Kunci: Kesejahteraan Spiritual, Ideologi Etis, Penilaian Etis, Akuntansi, SEM
THE EFFECT OF INVESTMENT UNDERSTANDING, MINIMUM INVESTMENT CAPITAL, MOTIVATION AND RISK PERCEPTION ON INVESTMENT INTEREST Pratista Ramadhani, Anggi; Jasman, Jumawan; Sahrir, Sahrir
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to analyze the influence of investment understanding, minimum investment capital, motivation, and risk perception on the investment interest of the millennial generation in the capital market. This study uses a quantitative approach with a cross-sectional design. The research sample was 97 respondents from the millennial generation in Palopo City, who were selected using a purposive sampling technique. Data collection was carried out by distributing questionnaires with a Likert scale, while data analysis used multiple linear regression with the help of SPSS software. The results of the study showed that partially, investment understanding, minimum investment capital, motivation, and risk perception had a positive and significant effect on investment interest. Simultaneously, the four independent variables contributed significantly to investment interest with an influence level of 66%. This shows that the millennial generation tends to be interested in investing if they have a good understanding of investment, affordable initial capital, high motivation, and well-managed risk perception.
PENINGKATAN KAPASITAS PENGELOLAAN KEUANGAN, PERPAJAKAN, DAN MANAJEMEN RISIKO PADA UMKM SPBU PERDANA SAWERIGADING Sultan, Sultan; Kasran, Muhammad; Thamrin, Andi Nurlinda; Riyanti, Riyanti; Syamsuddin, Sofyan; Sahrir, Sahrir; Patra, I Ketut; Patangkin, Imelda; Irma, Irma
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1982

Abstract

Every company, including MSMEs, must have accurate financial statements that comply with financial accounting standards, as this is important to maintain the financial health of the business. In addition, tax compliance and the implementation of good risk management are also challenges that must be faced by MSMEs to ensure business continuity in the midst of various operational risks. This service program aims to increase the capacity of financial management, tax understanding, and risk management in partners, The activities carried out include the creation and implementation of a simple financial system, tax training, and the implementation of risk management strategies that are tailored to the characteristics of the partner's business. The process of implementing the activity was carried out in several stages of activities, including Focus Group Discussion (FGD), the creation and implementation of financial system applications, taxation training, and risk management training, followed by socialization through training. Monitoring and evaluation are carried out to ensure that partners are able to use the system properly, as well as benefit from the technical training provided. The results of this service activity show that partners have experienced significant improvements in financial management, including more orderly recording and reporting of finances and in accordance with accounting standards. In addition, partners' understanding of tax obligations has also improved, shown by better compliance in complying with tax regulations. Not only that, partners' awareness of business risks is also increasing, where they are now better equipped to identify, analyze, and mitigate risks that may arise in daily operations. This program is expected to be a model of service that can be applied to other MSMEs in similar sectors..
Pengaruh Pelatihan Aparatur Desa, Ketersediaan Fasilitas Teknologi dan Pendampingan Pemerintah terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Ponrang Selatan Hijerah, Nur; Sahrir, Sahrir; Patra, Andi Dahri Adi
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.48270

Abstract

Village fund management has become a crucial issue in Indonesia's rural development agenda, particularly following the enactment of Law No. 3 of 2024 on Village Fund Management, which mandates transparent and accountable financial governance. However, implementation challenges persist, including delayed financial reporting, limited transparency, and suspected fund misuse, particularly in South Ponrang District. This study aims to comprehensively examine the influence of village apparatus training, technology facility availability, and government assistance on village fund management accountability using a quantitative approach. The research employed an associative-causal design with a saturated sampling technique, involving 58 respondents comprising village heads, secretaries, treasurers, and staff involved in village financial management in South Ponrang District, Luwu Regency, South Sulawesi. Data were collected through structured questionnaires and analyzed using descriptive statistics, validity and reliability tests, multiple linear regression, t-tests, F-tests, and coefficient of determination. The findings reveal that technology facility availability and government assistance have significant positive effects on village fund management accountability, while village apparatus training shows no significant influence. The regression model explains 96.4% of accountability variations with an R value of 0.964. The study concludes that investment in technological infrastructure such as computers, Siskeudes applications, and internet access, combined with intensive government assistance programs, are key factors in enhancing transparency and accountability in village fund management, while formal training programs require substantial evaluation and improvement
Analisis Perspektif Akuntansi Lingkungan PT Sumber Graha Sejahtera Luwu Sahrir, Sahrir; Sultan, Sultan; Syamsuddin, Sofyan; Riyanti, Riyanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1417

Abstract

This study aims to find out how the application of environmental accounting at PT Sumber Graha Sejahtera Luwu, as well as what are the cost components related to waste management, and how to treat environmental accounting. This research method uses qualitative research methods. Where the researcher describes the findings that come from the results of interviews, field observations, and documentation. The result of this research is that the company recognizes environmental costs by creating a Waste Management structure by recording transactions for B3 waste management which are then disclosed in the company's financial statements. Cost components related to waste management consist of land, buildings, machinery and IPAL structure equipment, as well as operational costs for waste management. The results showed that PT SGS had implemented environmental accounting, in practice the company had incurred environmental costs related to waste management and included it in the financial statements. The operational costs of waste management itself consist of labor costs, building maintenance costs, costs of spare parts and auxiliary materials, energy costs, retribution and testing costs, expedition and cleaning costs, and depreciation costs. The accounting treatment for waste management costs is in accordance with the relevant PSAK.
The Influence of Financial Literacy, Financial Attitude and Financial Planning on Financial Management of Students at Cokroaminoto University, Palopo Haq, Muhammad Fauzan; Bachri, Samsul; Sahrir, Sahrir
Jurnal Studi Manajemen dan Bisnis Vol 12, No 1 (2025): Juni
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v12i1.29749

Abstract

The purpose of this study is to determine how financial literacy, financial attitude, and financial planning affect the financial management of students enrolled at Cokroaminoto Palopo University's physics program. employing a quantitative methodology and information gathered from an online survey with 80 participants, with an emphasis on students as research subjects. Multiple linear regression was used for data analysis in order to assess each variable's contribution to financial management. The study's findings indicate that student financial management is significantly impacted by financial literacy, financial attitude, and financial planning. These results demonstrate the significance of financial literacy, financial attitude, and financial planning in student financial management.
Co-Authors Azizah, Rafika Fachri, Andi Muhammad Halim Usman, Halim Haq, Muhammad Fauzan Hijerah, Nur I Ketut Patra, I Ketut Indri Lia Aprilia Irma Irma Jumawan Jasman Junaidi Junaidi Muhammad Kasran Patangkin, Imelda Patra, Andi Dahri Adi Pratista Ramadhani, Anggi Rahmad Solling Hamid Riyanti . Riyanti Riyanti Riyanti Riyanti Rosdiana, Siti Salsabilah, Fatimah Sita Samsul Bachri, Samsul Sari, Nispa Sofyan Syamsuddin Sofyan Syamsuddin Suhardi M. Anwar, Suhardi M. Sultan . Sultan Sultan Sultan Sultan Sultan Sultan Thamrin, Andi Nurlinda Zahran, Izal Zikra Supri Zikra Supri