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All Journal Jurnal Sinar Manajemen International Journal of Social Science Jurnal Kolaboratif Sains Balance : Jurnal Akuntansi dan Manajemen
Andi Mattulada
Universitas Hasanuddin
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ENVIRONMENTAL ACCOUNTING: EXTERNALITY PLANNING MODEL FOR PALU SPECIAL ECONOMIC AREA (SEZ) Mustamin, Mustamin; Andi Mattulada; Maskuri Sutomo; Ikbal B; Abdul Kahar; Muhammad Nasir; Ikbal Abdulla
International Journal of Social Science Vol. 3 No. 4: December 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i4.6996

Abstract

The sustainability of the externalities of the Palu Special Economic Zone (KEK) provides legitimacy for managers, especially negative externalities, such as economic, social, environmental, legal and governance dimensions. Social dialogue really needs to be carried out to produce social license. As a result, the social license that has been obtained will become an important note as a reference and evaluation in assessing the performance of companies operating in the regional area. The role of environmental accounting for the sustainability of the externalities of the Palu Barus Special Economic Zone (KEK) focuses on processes that exert control over the impact of the company's production activities so that various negative externalities can be handled or minimized. Therefore, Estate managers must realize that they must increase profitability and take care of everything related to their survival in society directly or indirectly. This awareness produces a solution to the concept of sustainable development. Therefore, the managers of the Palu Special Economic Zone (KEK) and company owners operating within the area ensure that every decision is directed towards sustainability. Management accounting and control play a major role in creating information and therefore need to be considered as society seeks a transition to sustainability. Environmental accounting also plays an important role in trying to identify externalities, such as determining what is the subject of the account (the company's production activities, products produced by all companies operating within and outside the regional area, determining which externalities will be identified. The potential for negative externalities to occur if there is dialogue social services are not implemente
The Influence of Office Facilities, Work Discipline and Spatial Planning on the Performance of Administrative Employees at High Schools and Vocational Schools in Banggai Islands Regency Hafit Bokko; Andi Mattulada; Nursiah
Jurnal Sinar Manajemen Vol. 11 No. 3: November 2024
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v11i3.6833

Abstract

This study aims to find out and analyze office facilities, to find out that work discipline and office space layout partially affect the performance of administrative employees in high schools and vocational schools in Banggai Islands Regency and to find out and analyze office facilities, work discipline and office space simultaneously affect the performance of administrative employees in high schools and vocational schools in Banggai Islands Regency. Research sites in high school and vocational schools in Baggai Islands Regency. Validity and reliability test, the number of samples is 57 and the significance level is 5%, then the R table is 0.261 with the Cronbach Alpha method obtained a critical point of 0.6. So from all X1 obtained 0.808 > 0.6 (reliable), X2 obtained 0.801 > 0.6 (reliable) and X3 obtained 0.848 > 0.6 (reliable). And Y is obtained 0.870 > 0.6 (reliable) from each statement r calculation is greater than r table, so it is concluded that all data are valid. Variable X1 has a sig value of 0.001 and a calculated t-value of 3.422. Since the sig-value (0.001) is lower than 0.05 and the calculated t-value (3.422) is greater than the t-table (2.006), H01 is accepted, meaning that X1 exerts a significant influence on Y. Variable X2 has a sig value of 0.000 and a calculated t-value of 4.577. Since the value of its sig (0.000) is lower than 0.05 and the value of the calculated t (4.577) is greater than the t of the table (2.006), H02 is accepted, meaning that X2 exerts a significant influence on Y. Variable X3 has a sig value of 0.418 and a calculated t-value of -0.816. Since the sig value (0.418) is greater than 0.05 and the calculated t value (-0.816) is greater than the -t table (-2.006), H03 is rejected, meaning that X3 does not have a significant influence on Y.
The Influence of Self-Reward and Peer Support on Personal Financial Management of Generation Z with Financial Literacy as an Intervening Variable Alya Rahayu; Jurana, Jurana; Andi Mattulada; Rahma Masdar
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.869

Abstract

Personal financial management is an important skill that individuals must have, especially Generation Z students who are faced with financial and social challenges. This study aims to analyze the effect of self-reward and peers on personal financial management with financial literacy as an intervening variable. The population in this study were students of the Accounting Study Program at Tadulako University with a sample of 89 respondents determined using proportional stratified random sampling technique. Data collection was carried out through questionnaires and analyzed using the SEM-PLS method with the SmartPLS 4.0 application. The results showed that self-reward and peers have a significant effect on financial literacy and personal financial management. Self-reward and peers affect personal financial management through financial literacy as an intervening variable (partial mediation).
Pengaruh Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Dengan Sisa Lebih Pembiayaan Anggaran Sebagai Variabel Moderasi: The Influence of General Allocation Funds and Special Allocation Funds on Capital Expenditures with Budget Financing Surplus as a Moderating Variable Mutiara M. Diapati; Diarespati; Fitriana; Andi Mattulada
Jurnal Kolaboratif Sains Vol. 9 No. 3: Maret 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i3.9546

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Belanja Modal dengan Sisa Lebih Pembiayaan Anggaran sebagai variabel moderasi di 13 kabupaten/kota di Provinsi Sulawesi Tengah selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan analisis jalur melalui Structural Equation Modeling–Partial Least Square (SEM–PLS). Hasil penelitian menunjukkan bahwa dana alokasi umum berpengaruh negatif dan signifikan terhadap Belanja Modal, menunjukkan bahwa peningkatan Dana Alokasi Umum cenderung digunakan untuk belanja rutin daripada investasi pada aset daerah. Dana Alokasi Khusus berpengaruh positif tetapi tidak signifikan terhadap Belanja Modal, menunjukkan bahwa alokasi Dana Alokasi Khusus belum sepenuhnya terealisasi sebagai belanja modal karena keterlambatan penyerapan dan earmarking khusus. Surplus Pembiayaan Anggaran memoderasi secara negatif hubungan antara Dana Alokasi Umum dan Belanja Modal, yang berarti bahwa Surplus Pembiayaan Anggaran yang lebih tinggi melemahkan pengaruh Dana Alokasi Umum terhadap Belanja Modal. Sebaliknya, Surplus Pembiayaan Anggaran tidak memoderasi hubungan antara Dana Alokasi Khusus dan Belanja Modal secara signifikan. Temuan ini menyoroti bahwa efektivitas transfer pemerintah pusat sangat bergantung pada kapasitas pemerintah daerah dalam menyerap dan mengelola keuangannya. Pemerintah daerah disarankan untuk memperkuat tata kelola fiskal, mempercepat penyerapan anggaran, dan mengoptimalkan penggunaan Dana Alokasi Umum dan Dana Alokasi Khusus untuk investasi modal yang produktif.
Co-Authors Abdul Kahar Alya Rahayu Diarespati Fitriana Hafit Bokko Ikbal Abdulla Ikbal B Maskuri Sutomo Muhammad Nasir Mustamin Mustamin Mutiara M. Diapati Nurdin, Jurana Nursiah Rahma Masdar