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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) Organum: Jurnal Saintifik Manajemen dan Akuntansi Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Sangkabira INVOICE : JURNAL ILMU AKUNTANSI KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Trilogi Accounting & Business Research SWARNA Media Ilmiah Akuntansi Basic and Applied Accounting Research Journal Carmin: Journal of Community Service JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Riset Akuntansi dan Keuangan Indonesia EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Lili Safrida
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MITIGASI SENGKETA ASET WAKAF MASJID MELALUI TATA KELOLA ASET YANG AKUNTABEL Hudaya, Muhammad; Nor, Wahyudin; Nordiansyah, Muhammad; Safrida, Lili; Yuliastina, Mellani; Aina, Hasnun Nida Qurrotul; Silva, Silva
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 8, No 1 (2024): June
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v8i1.1872

Abstract

Masjid tidak terbatas sebagai tempat ibadah atau ritual keagamaan, akan tetapi menjadi pusat peradaban dan pemberdayaan umat Islam. Masjid juga sebagai organisasi yang menghimpun dana dari publik serta mengelola aset untuk kepentingan keagamaan. Akuntabilitas dalam pengelolaan sumber daya yang dipercayakan semakin dituntut. Di samping itu terdapat fenomena berupa terjadinya sengketa aset wakaf masjid di beberapa tempat. Hal ini membuat pengurus masjid harus semakin memahami akan pentingnya pengelolaan atau manajemen aset terhadap masjid yang dikelola.Pengabdian kepada masyarakat ini dilakukan untuk meningkatkan kemampuan pengurus masjid dalam mengelola asetnya, agar dapat memitigasi sengketa aset masjid, khususnya apabila terdapat aset masjid berupa wakaf sebagaimana telah terjadi sengketa di beberapa tempat di Indonesia.Target luaran kegiatan ini adalah meningkatkan pencapaian pengetahuan, keterampilan dan kompetensi pengurus masjid di Kota Banjarmasin dalam mengelola atau manajemen aset. Kegiatan ini diawali dengan survei pendahuluan dan pelatihan akan dilakukan dengan pendekatan ceramah, tutorial dan diskusi seputar akuntansi dan manajemen aset untuk mengetahui pencapaian pengetahuan dan kompetensi peserta pelatihan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi para pengurus/takmir masjid.
PERAN PENGETAHUAN WAJIB PAJAK KENDARAAN BERMOTOR (PKB) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN INTEGRITAS SISTEM PEMUNGUTAN PAJAK PADA KANTOR SAMSAT HANDIL BAKTI UNIT PELAYANAN PENDAPATAN DAERAH(UPPD)2023-2024 Sarifah Fatimah; Lili Safrida
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.118

Abstract

This study discusses Motor Vehicle Tax (PKB), which is one of the factors that supports Regional Original Income (PAD), especially in Barito Kuala Regency. Although the number of vehicles continues to increase over time, this has not been in line with an increase in public compliance in paying taxes. This study aims to analyze the increase in taxpayer knowledge regarding compliance in paying PKB, as well as to evaluate how the integrity of the collection system impacts public trust. In this study, which applies a qualitative descriptive approach, data was obtained through interviews, observations, and document collection techniques. The results of this study indicate that increased taxpayer knowledge is directly proportional to increased taxpayer compliance. In addition, a collection system with integrity has also been proven to be able to build and strengthen public trust in collection institutions. Therefore, it is important to expand socialization activities and strengthen technology-based services as an effort to improve tax compliance.
MEMBANGUN EMPLOYABILITY MELALUI KECAKAPAN KEUANGAN, KEWIRAUSAHAAN DAN KESADARAN PAJAK PADA SISWA PAKET Melinda Wijaya; Atma Hayat; Sarwani Sarwani; Lili Safrida; Antonius Grivaldi Sondakh; Dwianto Muhktar Latif; Muhammad Yasin; Wia Rizqi Amalia; Sunaryo Sunaryo; Muhammad Ferdy Putra Chandranata
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3203

Abstract

Keterbatasan akses terhadap pendidikan formal sering kali berdampak pada rendahnya kesiapan kerja dan kemandirian ekonomi warga belajar pendidikan kesetaraan. Kondisi tersebut dapat memengaruhi kemampuan peserta dalam memasuki dunia kerja maupun mengembangkan usaha secara mandiri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun employability siswa paket kesetaraan melalui penguatan kecakapan keuangan, kewirausahaan, dan kesadaran pajak. Kegiatan dilaksanakan di PKBM Al Azhar Banjarmasin dengan melibatkan 120 warga belajar Program Pendidikan Kesetaraan Paket A, Paket B, dan Paket C. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi kebutuhan, penyusunan materi, pre-test, pelatihan interaktif, diskusi, tanya jawab, dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan rata-rata nilai dari 65,00 pada saat pre-test menjadi 90,00 pada saat post-test atau meningkat sebesar 38,46%. Selain itu, hasil evaluasi menunjukkan tingkat kepuasan peserta mencapai 98%. Program yang dilaksanakan memberikan dampak positif terhadap pemahaman peserta terkait pengelolaan keuangan, pengembangan aktivitas kewirausahaan, dan aspek perpajakan yang diperlukan untuk menunjang kemampuan kerja dan keberdayaan ekonomi. Dengan demikian, kegiatan pengabdian ini berkontribusi dalam mendukung penguatan employability warga belajar pendidikan kesetaraan.
Meningkatkan Ketahanan Finansial: Peran Literasi Keuangan Digital dalam Mengatasi Risiko Pinjaman Online dan Paylater di Kota Banjarmasin Antonius Grivaldi Sondakh; Atma Hayat; Sarwani Sarwani; Lili Safrida; Enny Hardi; Wia Rizqi Amalia
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i3.1897

Abstract

The use of digital financial technologies, such as online lending platforms and paylater payment schemes, has significantly increased among the public, including residents of Banjarmasin City, particularly among younger generations such as Millennials and Generation Z. Although these services provide convenient access to financial resources, insufficient digital financial literacy has heightened financial risks, including debt entrapment associated with paylater services and online loans. This community engagement initiative aimed to enhance financial resilience through digital financial literacy education, with a focus on understanding potential risks and promoting prudent use of digital financial services. The program was implemented through a seminar primarily targeting young people in Banjarmasin City. The materials covered fundamental concepts of financial literacy, identification of illegal online lending platforms, budgeting simulations, and strategies to prevent dependency on paylater services. The results indicate an improvement in participants’ understanding of the risks associated with digital financial services and their ability to plan personal finances effectively. Furthermore, participants demonstrated a more critical attitude toward online loan offers and the use of paylater schemes. This initiative confirms that digital financial literacy represents a strategic approach to strengthening the financial resilience of young generations in Banjarmasin City.
PARADOKS NORMA SOSIAL DALAM KEPATUHAN SERTIFIKASI ISPO: BUKTI DARI AKUNTANSI KEPERILAKUAN Antonius Grivaldi Sondakh; Lili Safrida
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7839

Abstract

This study challenges the foundational assumption in behavioral accounting that social norms promote compliance. It investigates a paradoxical possibility: under certain conditions, social norms may inhibit compliance. Drawing on the theory of planned behavior, this research examines how social norms, conservation beliefs, and self-efficacy influence smallholders' intention to adopt Indonesian Sustainable Palm Oil (ISPO) certification. Survey data from 143 smallholders in South Kalimantan were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal a social norms paradox: perceived community pressure negatively influences certification intention. Conservation beliefs also exhibit a negative effect, indicating value-control misalignment when certification is perceived as disconnected from substantive outcomes. In contrast, self-efficacy positively influences intention. This study identifies boundary conditions for subjective norms and introduces the concept of value-control misalignment to explain resistance among environmentally committed actors.
Pengelolaan ESG dan Peran Dewan Pengawas dalam Strategi Perusahaan: Moderasi Gender Diversity terhadap Kinerja Perusahaan Antonius Grivaldi Sondakh; Lili Safrida; Sarwani Sarwani; Wia Rizqi Amalia
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 1 (2026):
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i1.429

Abstract

Perhatian terhadap praktik keberlanjutan perusahaan semakin meningkat seiring dengan berkembangnya permasalahan ekonomi, sosial, dan lingkungan dalam lingkup global. Untuk menjaga atau bahkan meningkatkan nilai keberlanjutannya pada persepsi pemangku kepentingan, manajemen perlu meninjau aspek ESG dalam strategi perusahaan dan juga tingkat pengawasan para dewan mengenai operasional perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh Environmental, Social, and Governance (ESG) dan ukuran dewan terhadap kinerja keuangan (Return on Assets/ROA), serta peran moderasi keberagaman gender dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan yang tergabung dalam indeks ESG Leader dengan periode observasi tahun 2021-2024. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria perusahaan yang memiliki laporan keuangan dan laporan keberlanjutan lengkap serta memuat data terkait ESG, ukuran dewan, diversitas gender, dan ROA. Data dianalisis menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa ESG berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, ukuran dewan tidak berpengaruh signifikan terhadap kinerja keuangan. Selain itu, diversitas gender tidak memoderasi hubungan antara ESG maupun ukuran dewan terhadap ROA. Temuan ini mengindikasikan bahwa praktik ESG menjadi faktor penting dalam mendorong kinerja keuangan perusahaan, sedangkan ukuran struktur dewan dan keberagaman gender belum menunjukkan kontribusi yang berarti dalam konteks penelitian ini.
Adoption of Digital Accounting Systems among Small and Medium Enterprises in Wetland Ecosystems Lili Safrida; Antonius Grivaldi Sondakh; Isnawati
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8x14hw30

Abstract

Digital accounting systems represent an important component of accounting information systems that support financial recording, reporting, and decision-making in small and medium enterprises (SMEs). However, SMEs operating in environmentally constrained regions may face contextual challenges that alter the determinants of digital accounting adoption. This study examines factors influencing digital accounting system adoption among SMEs in South Kalimantan's wetland ecosystems. Drawing on the Technology Acceptance Model, Diffusion of Innovation Theory, and the Resource-Based View, this research develops an integrated framework to assess the relative influence of perceived usefulness, perceived ease of use, digital infrastructure, and digital literacy on adoption intention. Survey data were collected from 86 SME owners and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital literacy (β = 0.439, p < 0.001) is the strongest predictor of adoption intention, followed by perceived usefulness (β = 0.310, p = 0.001) and digital infrastructure (β = 0.233, p = 0.004). Perceived ease of use is not significant (β = 0.092, p = 0.435), suggesting that in chronically volatile environments baseline expectations for technological friction may be elevated, a phenomenon we term friction tolerance. Wetland ecosystem characteristics show no direct or moderating effects. The model explains 72.4% of the variance in adoption intention, indicating strong explanatory power. These findings contribute to accounting information systems literature by demonstrating that capability-based mechanisms, particularly digital literacy, assume greater explanatory weight than perceptual mechanisms in environmentally constrained settings. Practical implications emphasize prioritizing capacity-building initiatives and strategic infrastructure investment to support SME digital accounting adoption in wetland regions.
Financial and Non-Financial Incentive Mechanisms in ISPO Certification: A Management Control Systems Perspective Antonius Grivaldi Sondakh; Lili Safrida; Diah Fitriaty; Muhammad Yasin
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/b85nj883

Abstract

Sustainability certification has become a key governance instrument for aligning dispersed actors with environmental and regulatory objectives, particularly in agricultural value chains. However, the effectiveness of incentive mechanisms designed to support certification adoption remains insufficiently understood, especially when different types of incentives are evaluated within an integrated framework. Drawing on a management control systems (MCS) perspective, this study examines the comparative effects of financial, non-financial, and combination incentives on independent smallholders’ perceived effectiveness of support for Indonesian Sustainable Palm Oil (ISPO) certification. This study adopts a quantitative explanatory approach using survey data collected from 143 oil palm smallholders in South Kalimantan, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between incentive mechanisms and perceived effectiveness. The findings reveal that all three types of incentives have a positive and statistically significant influence. However, non-financial incentives demonstrate the strongest effect (β = 0.352, p < 0.001), followed by financial incentives (β = 0.261, p < 0.001), while combination incentives show a weaker effect (β = 0.165, p < 0.05). These results suggest that enabling controls, such as training, market access facilitation, and institutional recognition, play a more critical role than outcome-based financial incentives in shaping perceived effectiveness. Furthermore, the findings challenge the assumption of automatic complementarity in combined incentive designs, indicating that integration does not necessarily enhance effectiveness in fragmented institutional contexts. This study contributes to management accounting literature by extending the concept of control packages to extra-organizational sustainability governance and highlights the conditional nature of incentive complementarity. The findings offer important implications for designing more coherent and effective sustainability-oriented policy interventions in developing economies.
PARADOKS NORMA SOSIAL DALAM KEPATUHAN SERTIFIKASI ISPO: BUKTI DARI AKUNTANSI KEPERILAKUAN Antonius Grivaldi Sondakh; Lili Safrida
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7839

Abstract

This study challenges the foundational assumption in behavioral accounting that social norms promote compliance. It investigates a paradoxical possibility: under certain conditions, social norms may inhibit compliance. Drawing on the theory of planned behavior, this research examines how social norms, conservation beliefs, and self-efficacy influence smallholders' intention to adopt Indonesian Sustainable Palm Oil (ISPO) certification. Survey data from 143 smallholders in South Kalimantan were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal a social norms paradox: perceived community pressure negatively influences certification intention. Conservation beliefs also exhibit a negative effect, indicating value-control misalignment when certification is perceived as disconnected from substantive outcomes. In contrast, self-efficacy positively influences intention. This study identifies boundary conditions for subjective norms and introduces the concept of value-control misalignment to explain resistance among environmentally committed actors.
Co-Authors Aina, Hasnun Nida Qurrotul Ali Sadikin Andreini, Raya Mercury Ansyari, Muhammad Hafiz Antonius Grivaldi Sondakh Atma Hayat Ayu Prapitasari Dewi Lesmanawati Diah Fitriaty Diah Fitriaty Dwi Perwita Sari Sutono Dwianto Muhktar Latif Dzikri , Muhammad Enny Hardi Fahmi Rizani Firmansyah fitriaty, Diah Hudaya, Muhammad Isnawati Kadir Limarjan, Sustinah MARIA BINTANG Melinda Wijaya Mellani Yuliastina Muhammad Ferdy Putra Chandranata Muhammad Yasin Muhammad Yasin Nika Nurpersi Nordiansyah, Muhammad Novita W Respati Novita Weningtyas Respati Nurdin Salim Rahmi Nadiar Rasidah Rasidah Rasidah Rasidah, Rasidah Rifqi Novriyandana Sarifah Fatimah Sarwani Sarwani Sarwani Silva, Silva Sri Maryani Sri Maryani Sunaryo Sunaryo Syafitri, Dini Ulla Ramadini Umi Rizeki Hidayati Wahyudin Nor Wia Rizqi Amalia