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All Journal Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekuilnomi RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Antong Antong
Universitas Muhammadiyah Palopo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KESADARAN SOSIAL DAN PRINSIP-PRINSIP TERHADAP KEPERCAYAAN NASABAH di BANK SYARIAH Sahwa Aulia S; Antong Antong; Halim Usman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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/costing.v7i6.12778

Abstract

This research aims to explore the influence of Social Awareness and Islamic Principles on Customer Trust in Sharia Banks. By involving a sample of 102 respondents, this research applies structural analysis and measurement models to test hypotheses and check the validity and consistency of the model. The results of the analysis show that Social Awareness has a positive and significant impact on Customer Trust, with the mediating role of Islamic Principles. Islamic Principles have also been proven to make a significant positive contribution to Customer Trust in Sharia Banks. However, there are several aspects that need to be considered in the measurement model, including further evaluation of its validity and reliability. Suggestions for further development include strengthening education on Social Awareness and Islamic Principles, implementing consistent internal policies, increasing customer involvement through social participation programs, reviewing measurement models, and evaluating and improving statistical fit. This research provides useful insights for Islamic banks in improving relationships with customers and strengthening their position as financial institutions that comply with social and Islamic values.
AKUNTABILITAS REFLEKTIF DAN PERTIMBANGAN ETIS DALAM PENGELOLAAN KEUANGAN PUBLIK DAN AUDIT Muhammad Ath Thaariq; Junaidi Junaidi; Antong Antong; Riyanti Riyanti
Jurnal Akunida Vol. 12 No. 1 (2026): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v12i1.24598

Abstract

Penelitian ini bertujuan menganalisis pengaruh sikap, norma subjektif, dan persepsi kontrol perilaku terhadap pertimbangan etis melalui peran mediasi akuntabilitas moral pada pengelola keuangan publik dan auditor internal. Penelitian ini dilatarbelakangi oleh masih adanya permasalahan akuntabilitas dalam tata kelola keuangan publik serta pentingnya integrasi dimensi perilaku, moral, dan spiritual dalam memperkuat pengambilan keputusan yang berintegritas. Penelitian menggunakan pendekatan metode campuran dengan mengombinasikan analisis kuantitatif melalui Structural Equation Modeling dan interpretasi tematik kualitatif dari wawancara semi terstruktur terhadap auditor internal dan pejabat pengelola keuangan. Hasil penelitian menunjukkan bahwa sikap dan persepsi kontrol perilaku berpengaruh signifikan terhadap akuntabilitas moral, sedangkan norma subjektif tidak menunjukkan pengaruh langsung. Akuntabilitas moral terbukti berperan kuat dalam membentuk pertimbangan etis serta memediasi hubungan antara faktor perilaku dan refleksi etis, yang menunjukkan bahwa keputusan etis lebih dipengaruhi oleh tanggung jawab moral yang terinternalisasi dibandingkan tekanan sosial eksternal. Penelitian ini menyimpulkan bahwa penguatan akuntabilitas moral melalui pengembangan profesional dan tata kelola berbasis etika dapat meningkatkan integritas, meminimalkan risiko perilaku tidak etis, dan memperkuat akuntabilitas dalam pengelolaan keuangan publik.
Pengaruh Infrastruktur Teknologi Informasi Dan Kemampuan Digital Aparatur Terhadap Keterbukaan Informasi Publik Anwar Hasan; Antong Antong; Muh Yusuf Q
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/35m23e64

Abstract

Penelitian ini bertujuan menganalisis pengaruh infrastruktur teknologi informasi (TI) dan kemampuan digital aparatur terhadap keterbukaan informasi publik di instansi pemerintah. Di era transformasi digital, ketersediaan perangkat keras dan jaringan yang mumpuni menjadi fondasi utama dalam mendistribusikan data secara transparan. Namun, aspek teknis tersebut harus diimbangi dengan kompetensi digital aparatur guna mengelola platform informasi secara efektif dan responsif. Menggunakan metode kuantitatif, hasil studi menunjukkan bahwa infrastruktur TI dan kemampuan digital berpengaruh positif dan signifikan terhadap kualitas keterbukaan informasi. Sinergi antara teknologi canggih dan sumber daya manusia yang literat digital terbukti mampu meminimalisir hambatan birokrasi serta meningkatkan kepercayaan masyarakat terhadap tata kelola pemerintahan
Pengaruh Etika dan Tekanan Waktu Terhadap Kualitas Audit Keuangan Pemerintah Daerah Elsa Tandi Sampe; Antong Antong; Erniyati Caronge
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30465

Abstract

This study aims to analyze the influence of ethics and time pressure on the quality of local government financial audits. This study is motivated by the importance of audit quality in realizing transparency and accountability in public financial management. This research method uses a quantitative approach with a purposive sampling technique on 59 local government auditors. Primary data were collected through questionnaires and analyzed using SPSS. The results of this study indicate that: (1) auditor ethics have a positive and significant effect on audit quality, (2) time pressure has a negative and significant effect on audit quality and (3) auditor ethics and time pressure simultaneously have a significant effect on audit quality. The coefficient of determination (R2) value of 0.847 indicates that the two independent variables are able to explain 84.7% of the variation in audit quality, while 15.3% is influenced by other factors outside this study. This finding confirms that improving audit quality can be achieved through strengthening auditor professional ethics and effective management of time pressure in the implementation of public sector audits.
Implikasi Komparatif Penerapan PSAK 239 dan PSAK 109 terhadap Penyajian Intrumen Keuangan Emiten BEI Muh. Azhar; Antong Antong; Halim Usman
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28601

Abstract

This study aims to analyze the differences in financial instrument presentation when accounting standards are applied in different periods, namely the application of PSAK 71 (109) in 2017–2019 when PSAK 55 (239) was still effective, and the application of PSAK 55 (239) in 2020–2022 when PSAK 71 (109) was already in force. The method used is descriptive comparative with a simulation on the financial statements of PT Medco Energi Internasional Tbk for the 2017–2022 period. The results show that PSAK 71 produces higher allowance for impairment losses (CKPN), while trade receivables and other financial assets are lower compared to PSAK 55, due to the difference between the forward-looking Expected Credit Loss (ECL) and the reactive Incurred Loss Model (ILM). For derivative liabilities, no difference was found as both are measured at fair value through profit or loss. The implication highlights that the change in standards mainly affects the presentation of financial assets, while derivative liabilities remain relatively unaffected
Simbolisme dalam Praktik Pengelolaan dan Komunikasi Keuangan di Kabupaten Luwu Eva Astria; Antong Antong; Halim Usman
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30231

Abstract

This study examines symbolism in the practice of village financial management and communication, as well as how these symbols are interpreted by village officials and the community in shaping transparency, accountability, and the legitimacy of village government. The study uses a qualitative approach with an interpretive paradigm based on symbolic interactionism theory. Data was collected through in-depth interviews, participatory observation, and document analysis of financial management in three villages in Luwu Regency and then analyzed interpretatively. The results show that accounting practices are interpreted in various ways, ranging from symbols of administrative order through reports and information boards, symbols of participation through deliberations, to symbols of morality and social trust through direct interaction between officials and villagers. Transparency in villages needs to consider the symbolic dimension and social communication in village accounting practices.
Pengaruh Implementasi E-Budgeting dan E-Procurement Terhadap Efisiensi Belanja Daerah dalam Akuntansi Keuangan Sektor Public Nurhuda Ardillah; Antong Antong; Junaidi Junaidi
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30248

Abstract

This study aims to determine the effect of e-budgeting and e-procurement implementation on regional spending efficiency in the context of public sector financial accounting. The study used a quantitative approach, with a population of all Regional Apparatus Organizations (OPD) in Palopo City, while the sample was determined using a purposive sampling technique of 60 respondents. Data were collected through questionnaires and analyzed using multiple linear regression using SPSS. The results indicate that e-budgeting and e-procurement have a significant effect on regional spending efficiency. The implementation of both systems has been shown to increase transparency, data accuracy, and the effectiveness of the budgeting and procurement processes. The implications of this study indicate that digital transformation in the public financial system is a strategic step in realizing efficient, transparent, and accountable budget governance. Therefore, local governments need to improve the competence of their apparatus and strengthen their technological infrastructure to optimize the implementation of both systems to support regional spending efficiency.
Dampak Program Pengembangan Karir dan Pelatihan terhadap Loyalitas Karyawan pada Perusahaan Retail di Kota Palopo Nur Pertiwi; Indra Kusdarianto; Antong Antong
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8363

Abstract

This study aims to examine the effect of career development programs and training on employee loyalty in retail companies in Palopo City. The background of this research is the high turnover rate in the retail sector, which can disrupt productivity and service quality. The study employed a descriptive quantitative method with a population of 325 Hypermart employees and a sample of 76 respondents selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that career development has a significant effect on employee loyalty, training has a significant effect on loyalty, and both simultaneously have a significant effect. In conclusion, career development and training programs effectively enhance employee loyalty. The novelty of this research lies in its focus on the retail industry in Palopo City, which remains underexplored, thereby contributing new empirical insights into employee loyalty in regional retail sectors.
Co-Authors Abid Ramadhan Anggi Febrianti Anwar Hasan Elsa Tandi Sampe Erniyati Caronge Eva Astria Firman Menne Halim Usman Hasnita Hasdi Hilda Guntur hildawati hildawati Indra Kusdarianto, Indra Junaidi, Junaidi Muh Yusuf Q Muh. Azhar Muhammad Ath Thaariq Muhammad Kasran Muslianti Middin Nur Fadhila Amri Nur Indah Astuti Pajar Nur Isra Purnamasari Nur Pertiwi Nurhuda Ardillah Riyanti Riyanti Sahwa Aulia S