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All Journal Juara: Jurnal Riset Akuntansi Infestasi Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Economic Education Analysis Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Resona : Jurnal Ilmiah Pengabdian Masyarakat Journal of Accounting Science Jurnal Akuntansi Aktual EKONOMIS : Journal of Economics and Business EBSJ Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Ilomata International Journal of Management AKSELERASI: Jurnal Ilmiah Nasional AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Keuangan dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Media Riset Bisnis & Manajemen JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Publicuho Pena Dimas: Jurnal Pengabdian Masyarakat JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Riset Akuntansi dan Keuangan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Wahyudin Nor
Universitas Lambung Mangkurat, Banjarmasin, Indonesia
Religion Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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IDENTIFIKASI HUTAN MANGROVE AIR TAWAR SEBAGAI GREEN ASSETS UNTUK INCOME GENERATING DESA YANG BERKELANJUTAN Hudaya, Muhammad; Nor, Wahyudin; Kadir, Kadir; Nordiansyah, Muhammad; Yuliastina, Mellani
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 3, No 2 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v3i2.26434

Abstract

Village tourism has significant potential to enhance Village Original Revenue (PADes), particularly through the optimization of local assets and community involvement. Tatah Makmur Sub-district possesses natural resources that have not been fully utilized, notably a unique fresh-water mangrove forest. This community service activity aims to explore the tourism potential in the area as an effort to increase PADes. The partners involved are the village government and local communities. A participatory approach based on Participatory Rural Appraisal (PRA) was employed, including tourism potential surveys, green tourism site mapping, focused group discussions (FGDs), and training focused on tourism income potential and the importance of preserving village green assets. The results identified two promising green tourism sites: the fresh-water mangrove forest in Tatah Bangkal Tengah Village and river punting tourism in Pandan Sari Village. Moreover, the pohon rambai tree dominating the mangrove area can be developed into environmentally friendly ventures such as ecotourism and honeybee farming. This activity also contributes to community empowerment through the establishment of tourism awareness groups (Pokdarwis), tourism management training, and promotion of transparent village financial planning. With government support and active community participation, Tatah Makmur is expected to develop into a sustainable tourism destination that improves local welfare
Driving Sustainable Development Through MFCA and Green Accounting: The Role of Resource Efficiency Sartika, Dewi; Helmina, Monica Rahardian Ary; Nor, Wahyudin
Economics and Business Solutions Journal Vol. 9 No. 1 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i1.11917

Abstract

This study aims to analyze the influence of Material Flow Cost Accounting (MFCA) and Green Accounting on Sustainable Development, with Resource Efficiency as a moderating variable. The independent variables in this study are Material Flow Cost Accounting and Green Accounting, while the dependent variable is Sustainable Development. Resource Efficiency serves as the moderating variable. The population in this study consists of employees working in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a simple random sampling technique, with a total of 84 respondents. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that Material Flow Cost Accounting and Green Accounting have a significant influence on Sustainable Development. Furthermore, Resource Efficiency strengthens the relationship between MFCA and Green Accounting with Sustainable Development
Pengaruh Skeptisisme, Kompetensi, Time Budget Pressure, Kecerdasan Intelektual terhadap Kualitas Audit Jarak Jauh Maharani, Ainayah Diva; Nor, Wahyudin
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.17856

Abstract

Kualitas audit jarak jauh merupakan tingkat kecukupan dan kewajaran bukti audit yang diperoleh auditor saat melaksanakan audit jarak jauh dengan memanfaatkan teknologi digital untuk menggantikan kehadiran fisik di lokasi klien. Penelitian ini bertujuan untuk menganalisis pengaruh sikap skeptis, kompetensi, tekanan anggaran waktu, dan kecerdasan intelektual terhadap kualitas audit jarak jauh. Populasi penelitian ini termasuk dalam penelitian kuantitatif dan menggunakan desain studi kausalitas dimana terdapat hubungan antar variabel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan IBM SPSS Statistics. Ukuran sampel yang digunakan sebanyak 60 respon auditor di Badan Pemeriksa Keuangan Republik Indonesia Provinsi Kalimantan Selatan. Hasil penelitian ini menunjukkan bahwa variabel sikap skeptis, kompetensi, dan tekanan anggaran waktu berpengaruh terhadap kualitas audit jarak jauh, sedangkan variabel kecerdasan intelektual tidak berpengaruh terhadap kualitas audit jarak jauh. Kata Kunci: Kualitas Audit Jarak Jauh, Sikap Skeptis, Kompetensi, Tekanan anggaran waktu, Kecerdasan Intelektual.
ANALISA PENERIMAAN PAJAK RESTORAN DI KANTOR BAPENDA KOTAWARINGIN TIMUR Felin Tri Rahayu; Wahyudin Nor; Isnawati
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.106

Abstract

ABSTRACT This research has the specific objective of understanding restaurant tax revenue in East Kotawaringin Regency during the Covid-19 pandemic and the concrete efforts implemented by Bapenda (Regional Revenue Agency), the Regional Revenue Agency, to maximize regional revenue targeting this sector. The COVID-19 pandemic, which was confirmed in early 2020, has had a number of significant impacts, particularly on the economy, including the restaurant sector, which is a major source of regional tax revenue. This study employed descriptive methods, with data collection techniques including observation, interviews, and documentation studies. The research findings confirm that restaurant tax revenue declined during the pandemic, but began to increase significantly in 2022 and 2023 in line with the recovery of economic activity and support from the government's National Economic Recovery (PEN) program. Bapenda East Kotawaringin has also taken strategic steps to support local economic recovery, particularly in the restaurant sector. In conclusion, collaboration between central government policies and regional implementation can encourage post-pandemic tax revenue recovery.
Exploring Stunting in South Kalimantan Province Using R Programming-Based Data Visualization Hudaya, Muhammad; Nor, Wahyudin; Yuliastina, Mellani; Nordiansyah, Muhammad
Kesmas Vol. 20, No. 3
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

South Kalimantan Province continues to face the challenge of relatively high stunting prevalence despite being endowed with abundant coal resources that could serve as a source of funding for public health. Therefore, this study aimed to examine differences in stunting prevalence among cities, mining districts, and non-mining districts in South Kalimantan to raise stakeholder awareness of disparities across these regional types. This study was conducted between April and December 2024, using secondary data obtained from the Indonesian Ministry of Health and the South Kalimantan Provincial Government. R programming was used to process the data, generate visualizations, and perform analysis of variance (ANOVA) and Tukey’s honestly significant difference (HSD) tests. Following the significant ANOVA result, Tukey’s HSD test was conducted to identify specific regional pairs that differed significantly following the ANOVA result. The results showed that cities had significantly lower mean stunting prevalence than non-mining districts (p-value0.05). Additionally, no significant difference was observed between mining and non-mining districts (p-value >0.05). In conclusion, abundant coal resources in mining districts have not translated into more effective stunting reduction efforts.
Determinants of Sustainability Report Disclosure in Financial Companies Suharni, Suharni; Nor, Wahyudin
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75398

Abstract

The purpose of this study was to examine and analyze the influence of human resource slack, gender diversity, feminism of the board of directors, feminism of the board of commissioners and sustainability officer on the disclosure of the Sustainability Report. The population for this research is financial sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. The research sample selection method used is purposive sampling. This study used descriptive statistical analysis and logistic regression analysis, using SPSS data processing software version 26 as an analysis tool. The results of the study show that feminism of the board of directors influences the disclosure of the Sustainability Report positively and significantly. In addition, the results also show that gender diversity affects the disclosure of the Sustainability Report in a negatively significant manner, henceforth human resources slack, feminism of the board of commissioners and the sustainability officer does not affect the disclosure of the Sustainability Report. This study contributes to management accounting research by increasing understanding of the factors that influence the disclosure of Sustainability Report in financial sector companies.
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.
UNPACKING USER SATISFACTION IN MANDATORY E-GOVERNMENT: TESTING IS SUCCESS MODEL ON INDONESIA’S REGIONAL SYSTEM Annisa, Rizqi; Nor, Wahyudin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.621-637

Abstract

The Regional Government Information System (RGIS) plays a crucial role in improving efficiency, transparency, and accountability in financial management. Research advances IS success model by validating DeLone & McLean framework in unique context of Indonesia’s compulsory e-government system. This study examines the effects of system quality, information quality, service quality, content relevance, and ease of use on user satisfaction, and the impact of user satisfaction on net benefits. It also investigates the mediating role of user satisfaction between these factors and net benefits. Data from 458 users across South Kalimantan’s provincial and regional governments analyzed using SEM-PLS. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate content relevance and ease of use significantly affect user satisfaction; system quality, information quality, and service quality do not. User satisfaction strongly influences net benefits. User satisfaction mediates the relationship between content, ease of use, and net benefits. These findings contribute theoretically by highlighting content and ease of use as key determinants in government information system success models. Practically, the study stresses prioritizing relevant content and usability in RGIS development to enhance benefits. This research improves understanding of how user satisfaction drives value creation in public sector information systems.
FAKTOR-FAKTOR YANG MEMENGARUHI TRANSPARANSI ANGGARAN BERBASIS WEBSITE: STUDI PADA PEMERINTAH PROVINSI DI INDONESIA Mutma’innah, Siti; Nor, Wahyudin; Helmina, Monica Rahardian Ary
AKSELERASI: Jurnal Ilmiah Nasional Vol 7 No 3 (2025): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v7i3.1470

Abstract

Transparansi anggaran berbasis website pemerintah provinsi merupakan bagian penting dari upaya mewujudkan tata kelola yang akuntabel. Namun, tingkat keterbukaan antar provinsi masih bervariasi. Penelitian ini menganalisis pengaruh belanja daerah, media coverage, dan tingkat kesejahteraan masyarakat (PDRB) terhadap transparansi anggaran berbasis website, serta menilai peran tingkat pembangunan teknologi informasi dan komunikasi (TIK) sebagai variabel moderasi. Penelitian menggunakan data 34 provinsi selama 2014-2023 (340 observasi) dan dianalisis dengan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa media coverage dan PDRB berpengaruh signifikan terhadap transparansi anggaran digital, sedangkan belanja daerah tidak berpengaruh signifikan. TIK terbukti memperkuat pengaruh media coverage, namun tidak memoderasi pengaruh belanja daerah maupun PDRB. Temuan ini menegaskan bahwa infrastruktur teknologi tidak otomatis meningkatkan transparansi, karena keberhasilan transparansi digital bergantung pada komitmen organisasi, kesiapan SDM, dan budaya birokrasi.
Pengaruh CSR, Kepemilikan, Dividen & Profitabilitas terhadap Nilai Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2021-2024 Rahmat Rinaldi; Novita Weningtyas Respati; Wahyudin Nor
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7923

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), managerial ownership, institutional ownership, independent board of commissioners, dividend policy, and profitability on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. A quantitative approach was used with multiple linear regression analysis. The sample consisted of 10 companies selected through purposive sampling, using secondary data from annual financial statements and sustainability reports. The results show that, partially, managerial ownership, independent commissioners, and profitability have a significant positive effect on firm value. Meanwhile, CSR, institutional ownership, and dividend policy do not have a significant effect. Simultaneously, all independent variables collectively influence firm value, with an adjusted R² value of 0.507, indicating that the model explains 50.7% of the variation in firm value. These findings suggest that internal governance mechanisms such as managerial shareholding, effective independent oversight, and the ability to generate profits play a more dominant role in determining firm value compared to CSR practices or dividend distribution. The implications of this study are expected to provide insights for management and stakeholders in improving firm value by strengthening ownership structure and profitability performance.
Co-Authors Abdul Kadir Ade Adriani Aina, Hasnun Nida Qurrotul Alfian Alfian Annisa, Rizqi Atma Hayat Banjar Nahor, Josmar Lambok Basyirah Ainun Devina, Patricia Dewi Lesmanawati Dewi Lesmanawati DEWI SARTIKA Diah Fitriaty Dwi Puspita Sari Elvira Anggreini Fahmi Rizani Felin Tri Rahayu G. Gunawan Gusti Indira Alhajjriana Hidayat, Gusti Wahyu Hudaya, Muhammad ISNAWATI Josmar Lambok Banjar Nahor Kadir Kadir Kadir Lesmanawati, Dewi Lili Safrida Maharani, Ainayah Diva Mellani Yuliastina Melllani Yuliastina MOCHAMAD NOVELSYAH Monica Rahardian Ary Helmina Mutma’innah, Siti Nada Khamilia Noor, Syamsu Rizal Nordiansyah, Muhammad Novita Weningtyas Respati Puspita Wulan Dari Rahmah, Linda Rahmat Rinaldi Rahmi Nadiar Rano Wijaya Rara Gustiana Rasidah Rasidah Rasidah Reny Marliadi Rifqi Novriyandana Rizqi Annisa Rusma Nailiah Saprudin Saprudin Silva, Silva Siti Mutmainnah Suharni Suharni Titin Sumarni Umi Rizeki Hidayati Ummi Hanie Vika Frassasti Wia Rizqi Amalia WULAN PURNAMASARI, WULAN