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All Journal Jurnal Bulletin Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Dharma Laksana JURNAL WIDYA GANESWARA International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Economic Reviews Journal Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Social Knowledge Education (JSKE) Jurnal Ekonomi Manajemen Akuntansi Jurnal Pengabdian Inovasi Masyarakat Indonesia IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal International Journal Business, Management and Innovation Review International Journal of Economics and Management Research Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Abdullah, Syahriar
Universitas Tunas Pembangunan Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Ontologi Laba: Dari Angka Akuntansi ke Realitas Sosial Muhammad Faiz Hardiansyah; Syahriar Abdullah
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.28.1.263

Abstract

This paper examines the ontological status of profit in accounting by addressing a fundamental philosophical question: does profit exist as an objective economic reality, or is it primarily a social construct produced through accounting practices? Using a qualitative literature review, this study synthesizes seminal and recent accounting scholarship on realism, interpretivism, performativity, and critical realism. The analysis shows that profit cannot be understood solely as a neutral reflection of underlying economic facts. Rather, profit is shaped by accounting conventions, institutional settings, and social interpretations that determine how economic events are recognized, measured, and communicated. At the same time, profit is not merely fictional, because once reported, trusted, and used, it produces real consequences for managerial decisions, investor judgments, organizational legitimacy, and public policy. Thus, profit should be understood as a conceptually constructed yet socially real phenomenon with performative and causal effects. This ontological perspective broadens the role of accounting from a technical measurement tool to a social mechanism that participates in shaping economic reality, accountability, and power relations in contemporary society.
Implementation and Benefits of Digital Accounting for the Development of Creative Industry MSMEs in Surakarta City Syahriar Abdullah; Atik Lusia; Dwinanda Ripta Ramadhan; Muhammad Faiz Hardiansyah; Muhammad Sultan; Dinda Mutiara Astuty; Audita Karisma Jati
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.614

Abstract

This study aims to analyze the effect of digital accounting implementation on the development of micro, small, and medium enterprises (MSMEs) in the creative industry sector in Surakarta City. A quantitative approach with a cross-sectional survey design was employed. Data were collected through a closed-ended questionnaire administered to 120 MSME actors who had implemented digital accounting applications, and were analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The findings indicate that digital accounting implementation has a significant effect on MSME development. The use of digital accounting systems has been proven to improve the efficiency of financial recording, support data-driven decision-making, and enhance both managerial capacity and market expansion. The path coefficient shows a strong positive relationship between the two variables, with a contribution of 46.8% to the variance in MSME development. These findings highlight the importance of digitalization in MSME financial governance, particularly in the innovation-driven and dynamic creative industry sector. Digital accounting serves not only as an administrative tool but also as a strategic instrument to strengthen business competitiveness and sustainability. Therefore, synergy among business actors, local government, and technology providers must be strengthened to create an inclusive and sustainable digital ecosystem.
Determinan Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris OPD Se-Kabupaten Wonogiri) Ischak Ischak; Supartini Supartini; Syahriar Abdullah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.2101

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan good governance, Kompetensi Aparatur Pengelola Keuangan, Sistem Pengendalian Intern Pemerintah dan Pemanfaatan teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah daerah di Kabupaten Wonogiri. Metode yang digunakan dalam penelitian ini adalah survey dengan menggunakan alat ukur kuesioner. Populasi penelitian ini adalah semua aparatur pengelola keuangan pada OPD Kabupaten Wonogiri. Teknik pengambilan sampel dengan sampling jenuh. Berdasarkan teknik tersebut, didapatkan sampel sebanyak 109 responden. Teknik analisis data yang digunakan adalah analisis regresi liniear berganda dengan menggunakan aplikasi IBM SPSS 27.0. Hasil penelitian ini secara parsial menunjukkan bahwa penerapan good governance (X1), Kompetensi Aparatur Pengelola Keuangan (X2), Sistem Pengendalian Intern Pemerintah (X3) dan Pemanfaatan teknologi Informasi (X4) berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Wonogiri (Y). Hasil penelitian ini secara simultan keempat variabel tersebut secara bersama-sama juga berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Wonogiri.
Co-Authors Achmad Choerudin Aning Lestari Atik Lusia Audita Karisma Jati Darsono Darsono Dinda Mutiara Astuty Dwinanda Ripta Ramadhan Dyah Ayu Kunthi Puspitasari Eni Maryanti, Istinganah Fatikha, Nadiya Nur Rahma Fatkhul Imron Hariyono Ischak Ischak Istinganah Eni Istinganah Eni Maryanti Jati, Audita Karisma Kurniawati Darmaningrum Kurniawati, Susilaningtyas B LAKSONO SUMARTO, LAKSONO Listia Riani Muhad Fatoni Muhammad Faiz Hardiansyah Muhammad Sultan Nabilla Aisyah Nori Nggir Evitria Nur Syarafina Dewi Okta Ginanjar Astuti Radita Anggi Budi Kartika Rahma Zuhria Ningrum Rahmatya Widyaswati Rahmatya Widyawati Rhobi Dwi Pamungkas RINI ADIYANI Riska Febriyanti Rissa Marina Rissa Marina Widodo Satrio Nararya Sri Wijiastuti SRI WIJIASTUTI Supartini Supartini Supartini Supartini Supartini Supartini Susilaningtyas B.Kurniawati Susilaningtyas Budi Kurniawati Susilaningtyas Budiana Kurniawati Susilaningtyas Budiana Kurniawati Suyamto Suyamto Vega Yuliana Warsina Warsina Warsina, Warsina Widyaswati, Rahmatya Zandra Dwanita Widodo