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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia FINANCIAL : JURNAL AKUNTANSI JURNAL EKSBIS Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Dinamika Informatika: Jurnal Ilmiah Teknologi Informasi Jurnal Minfo Polgan (JMP) Jurnal Pengabdian Masyarakat UNIPOL Riwayat: Educational Journal of History and Humanities Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomika dan Bisnis Journal Artificial: Informatika dan Sistem Informasi Financial and Accounting Indonesian Research
Sahrir, Sahrir
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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 Transportation 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..
Pengembangan Aplikasi Absensi Mahasiswa Realtime Menggunakan SMS Gateway Berbasis Android Sahrir, Sahrir; Thamrin, Andi Nurlinda
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13562

Abstract

Kehadiran mahasiswa tiap perkuliahan didata pada suatu absensi. Pengambilan data masih menggunakan sistem manual. Peran serta orangtua diperlukan untuk tetap mengawasi kehadiran anaknya selama proses perkuliahan. Tidak sedikit mahasiswa gagal karena mengabaikan kewajiban memenuhi frekuensi kehadiran. Penggunaan absensi menggunakan handphone berbasis android dengan layanan sms gateway diharapkan menjadi solusi dari permasalahan yang ada. Penelitian ini bertujuan untuk merancang aplikasi absensi mahasiswa PTIK secara realtime melalui SMS gateway berbasis Android. Jenis penelitian yang digunakan adalah Research and Development dengan model pengembangan sistem prototyping. Hasil dari penelitian ini adalah sebuah aplikasi absensi berbasis android disertai dengan adanya pemberitahuan ketidakhadiran mahasiswa tersampaikan kepada orangtua melalui layanan teknologi SMS gateway secara realtime. Pengujian sistem yang dilakukan menggunakan pengujian black box, validasi ahli (expert), dan tanggapan pengguna (user. Hasil dari ketiga pengujian dapat disimpulkan bahwa aplikasi layak digunakan dan berada pada kategori sangat baik.
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
Co-Authors A. Morang, Dwi Senjaya Alferi , Alferi Ali, Baso Azizah, Rafika Fachri, Andi Muhammad Halim Usman, Halim Hamzah, Hamdan Hasbi Hijerah, Nur I Ketut Patra, I Ketut Idris, Salma Irma Irma Jumawan Jasman Junaidi Junaidi Muhammad Kasran Patangkin, Imelda Patra, Andi Dahri Adi Pratista Ramadhani, Anggi Riyanti Riyanti Rosdiana, Siti Salsabilah, Fatimah Sita Sari, Nispa Siswanto, Rahmat Sofyan Syamsuddin Suhardi M Anwar, Suhardi M Suhardi M. Anwar, Suhardi M. Sultan Sultan Thamrin, Andi Nurlinda Zahran, Izal