Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jesya (Jurnal Ekonomi dan Ekonomi Syariah) RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Antong Antong
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
PERAN FINTECH DAN KOPERASI DALAM PEMBERDAYAAN EKONOMI PEREMPUAN DI KAB. LUWU Cinta Ramadani Achmad; Antong Antong; I Ketut Patra
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7572

Abstract

Saat ini, banyak wanita yang mengelola usaha kecil dan menengah yang dapat meningkatkan perekonomian lokal. Namun, di Kabupaten Luwu, wanita masih sering menghadapi hambatan dalam akases sumber pendanaan, literasi keuangan, dan peluang ekonomi yang setara. Penelitian mengenai peran fintech dan koperasi menjadi alat ekonomi inklusif dalam mendorong pemberdayaan ekonomi perempuan yang masih mengalami ketimpangan. Tujuan penelitian ini untuk mengetahui bagaimana fintech dan koperasi dapat meningkatkan pemberdayaan ekonomi perempuan di Kabupaten Luwu, baik secara parsial maupun simultan. Analisis regresi adalah metode kuantitatif yang digunakan dalam penelitian ini untuk menyelidiki dampak setiap variabel. Hasil penelitian menunjukkan bahwa fintech secara signifikan berkontribusi terhadap perluasan akses keuangan perempuan melalui layanan keuangan mikro, kemudahan transaksi digital, serta peningkatan manajemen dan literasi keuangan. Sementara koperasi berkontribusi dalam peminjaman modal usaha, mengembangkan kemampuan kewirausahaan dan mendorong perempuan untuk aktif dalam kegiatan ekonomi daerah. Secara simultan, sinergi antara fintech dan koperasi memiliki dampak yang baik dan signifikan terhadap pemberdayaan ekonomi perempuan.Temuan ini memvalidasi efektivitas integratif fintech dan koperasi dalam meningkatkan kesejahteraan perempuan dan peran strategis mereka dalam pembangunan ekonomi lokal yang berkelanjutan di Kabupaten Luwu.
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): 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): 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.
Co-Authors Abid Ramadhan Andi Multasam Astrina Maharani Cinta Ramadani Achmad Duriani Duriani Eva Astria Halim Usman Hapid Hapid I Ketut Patra Indra Kusdarianto, Indra Junaidi Junaidi Lanteng Bustami Mediaty Milda Masri Muh. yusuf Qamaruddin Nur Pertiwi Nurhuda Ardillah Rosida Toselong Sahwa Hermila