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All Journal International Journal of Social Science Balance : Jurnal Akuntansi dan Manajemen
Andi Mattulada
Universitas Hasanuddin
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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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 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).
Co-Authors Abdul Kahar Alya Rahayu Ikbal Abdulla Ikbal B Maskuri Sutomo Muhammad Nasir Mustamin Mustamin Nurdin, Jurana Rahma Masdar