Article Per Year (5 Year)
p-Index From 2021 - 2026
3.167
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-Finance Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Riset Terapan Akuntansi Jurnal Abdi Insani Jurnal Penelitian Ekonomi Akuntansi (JENSI) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Journal of Applied Sciences in Accounting, Finance, and Tax International Journal Of Economics Social And Technology Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) International Journal of Management and Business Economics Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Review of Management, Accounting, and Business Studies FISCAL: Jurnal Akuntansi dan Perpajakan Financial and Accounting Indonesian Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sultan Sultan
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Palopo
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Pengaruh Literasi Keuangan Terhadap Kesejahteraan Finansial Dengan Pengelolaan Keuangan Sebagai Variabel Intervening: Pada Ibu Rumah Tangga Di Dusun Wonosari Timur Marwa Marwa; Sultan Sultan; Sahrir Sahrir
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : 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.v5i2.5782

Abstract

This study aims to analyze the effect of financial literacy on financial well-being with financial management as an intervening variable. The method used in this study is quantitative. The population of this study consisted of housewives in Kamanre Village, Wonosari Timur Hamlet. The research sample was determined using the Slovin formula, so that 98 housewife respondents were obtained. Data collection was carried out through questionnaires, while data analysis included validity tests, reliability tests, regression analysis, and path analysis using SPSS 25. After that, the Sobel test was carried out using the Sobel calculator online. Based on the results of the analysis, financial literacy was proven to have an effect on financial well-being. Financial literacy also has an influence on financial management, which then acts as a mediating variable in the relationship between financial literacy and financial well-being. These findings underline the importance of increasing financial literacy among housewives, in order to encourage more optimal family financial management. Through adequate understanding of financial planning and saving habits, housewives have the potential to manage financial resources more efficiently to support family welfare.
Persepsi Wajib Pajak Usaha Mikro dan Kecil (UMK) terhadap Penerapan Peraturan Pemerintah Nomor 23 tahun 2018 (Studi Kasus UMK yang Terdaftar di KPP Pratama Makassar Utara) Sahrir Sahrir; Sultan Sultan; Sofyan Syamsuddin; Riyanti Riyanti
Financial and Accounting Indonesian Research Vol. 2 No. 1 (2022): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v2i1.1326

Abstract

Penelitian ini bertujuan untuk mengambarkan persepsi wajib pajak Usaha Mikro dan Kecil terhadap penerapan peraturan pemerintah No.23 tahun 2018. Metode yang digunakan adalah kualitatif deskriptif dengan lokasi di KPP Pratama Makassar Utara. Hasil penelitian menunjukan bahwa Persepsi Wajib Pajak Usaha Mikro dan kecil terhadap Peraturan Pemerintah Nomor 23 Tahun 2018 sepenuhnya telah berjalan dengan cukup baik ditinjau dari tarif, sanksi, kemudahan dan sosialisasi pajak. Dengan adanya peraturan ini wajib pajak pelaku usaha mikro dan kecil merasa mendapatkan kemudahan dalam pembayaran pajak, meskipun ada sebagian wajib pajak yang baru terdaftar masih kurang memahami terkait terkait peraturan ini.
IMPLEMENTASI GREEN ACCOUNTING UNTUK MENINGKATKAN KINERJA KEUANGAN DAN KEPATUHAN TERHADAP ESG DISCLOSURE Risal Risal; Antong Antong; Sultan Sultan
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11608

Abstract

This study evaluates the application of Green Accounting in improving financial performance and compliance with Environmental, Social, and Governance (ESG) disclosure in Indonesian energy companies. A quantitative method was used with secondary data from companies listed on the Indonesia Stock Exchange during the period 2021-2024. The sample was taken using purposive sampling techniques, resulting in 8 companies with a total of 32 annual reports as the object of study. The selected sample was relevant to the main variables, such as environmental performance, social performance, and financial ratios, including Return on Assets (ROA). The focus was on the impact of Green Accounting implementation on the quality of ESG reporting and company financial performance. The research findings show that the implementation of Green Accounting makes a significant positive contribution to ESG compliance and financial performance, although there are still several obstacles to implementation because the integration of environmental accounting in some companies is not yet optimal. Keywords: Environmental Performance, Social Performance, Financial Performance, ESG Disclosure
Pengaruh Akuntabilitas Pengelolaan Keuangan Desa, Trans-paransi, dan Kebijakan Desa Terhadap Kesejahteraan Masyarakat Kurnia Kurnia; Sultan Sultan; Rifqa Ayu Dasila
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.v6i1.9087

Abstract

This study examines the effects of accountability in village financial management, transparency, and village policy on community welfare. Using a quantitative approach and multiple linear regression analysis of 53 respondents in Ponrang Sub-district, Luwu Regency, the results show that accountability has a negative effect, while transparency and village policy have a significant positive effect on community welfare. Village policy is identified as the most dominant variable. These findings reinforce public sector governance theory, highlighting the important role of transparency and policy quality in improving community welfare. This study emphasizes the importance of balancing control and flexibility in village financial management.
Penerapan Standar Akuntansi Syariah untuk Menilai Kinerja Keuangan Baitul Maal wat Tamwil (BMT) di Lasusua, Kolaka Utara Iren Iren; Andika Rusli; Sultan Sultan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12166

Abstract

This study aims to analyze the application of Islamic accounting standards in assessing the financial performance of Baitul Maal wat Tamwil (BMT) in Lasusua, North Kolaka. The research method used is a qualitative approach with data collection techniques involving observation, interviews, and documentation of BMT’s financial statements for the years 2022–2024. The results of the study indicate that BMT Lasusua has utilized accounting software for recording financial transactions; however, the application of Sharia accounting standards has not yet fully complied with the Sharia PSAK, particularly regarding the recording of murabahah financing. The murabahah practice is conducted through a mechanism where the customer purchases the goods themselves and submits a receipt as proof of the transaction, which indicates the application of murabahah bil wakalah but is not yet administratively optimal. Furthermore, the 8% profit-sharing system lacks a clearly defined profit-sharing ratio, thereby affecting income stability. This situation impacts the quality of financial reports and the assessment of BMT performance, which are not yet fully accurate and transparent in accordance with Sharia principles.
Service Quality, Tourism Facilities, and Islamic Literacy Culture As Predictors Of Revisit Intention At Baloli Tourism Village Kasmiati; Edi Marzudi; Sultan
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1876

Abstract

This study aims to analyze the effect of service quality, tourism facilities, and Islamic literacy culture on tourists' revisit intention in Baloli Tourism Village, North Luwu Regency. It employs a quantitative explanatory approach using a survey method with 100 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS, including validity and reliability tests, classical assumption tests, as well as hypothesis testing through t-test, F-test, and coefficient of determination (R²). The results show that simultaneously, all three variables significantly influence revisit intention (R² = 93.3%). Partially, tourism facilities have a positive and significant effect, and Islamic literacy culture is the most dominant variable. Notably, service quality shows a significant negative effect (β = –0.162, p = 0.030), which is interpreted as a saturation effect: when tourists rate service quality as already meeting high expectations (mean = 4.70, strongly agree), it no longer serves as a primary differentiator but rather a baseline prerequisite, while Islamic literacy culture becomes the main driver of revisit intention. These findings suggest that tourism village development must integrate service, physical facilities, and Islamic values as a sustainable competitive strategy.
PRAKTEK AKUNTANSI DALAM RUMAH TANGGA Harun Alrasyid; Poppy Ruddin; Sultan Sultan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.784

Abstract

This study aims to explore how individuals apply household accounting practices and how these experiences shape families' financial management. Using a qualitative phenomenological approach, the research investigates participants' subjective experiences in recording, organizing, and analyzing their household finances. Data were collected through semi-structured in-depth interviews with individuals or couples responsible for managing family finances, complemented by observations and the analysis of financial documents. The findings reveal that household accounting practices offer significant benefits in enhancing financial awareness, controlling expenses, and supporting the achievement of both short-term and long-term financial goals. Despite several challenges, including limited accounting knowledge, consumerist habits, and differing financial perspectives between spouses, participants demonstrated the ability to adapt by relying on values such as responsibility, simplicity, and religious teachings. This study concludes that household accounting is not merely a technical activity but also a meaningful process that fosters financial awareness and family self-reliance. These insights are expected to serve as a foundation for developing more contextual and practical financial education for households.Penelitian ini bertujuan untuk memahami bagaimana individu menerapkan praktik akuntansi dalam rumah tangga dan bagaimana pengalaman tersebut memengaruhi pengelolaan keuangan keluarga. Menggunakan pendekatan kualitatif fenomenologi, penelitian ini menggali pengalaman subjektif partisipan dalam mencatat, mengatur, dan menganalisis keuangan rumah tangga mereka. Data dikumpulkan melalui wawancara mendalam semi-terstruktur kepada individu atau pasangan yang bertanggung jawab atas keuangan keluarga, dilengkapi dengan observasi dan analisis dokumen pengeluaran. Hasil penelitian menunjukkan bahwa praktik akuntansi rumah tangga memberikan manfaat nyata dalam meningkatkan kesadaran finansial, membantu pengendalian pengeluaran, serta mendukung pencapaian tujuan keuangan jangka pendek dan panjang. Meskipun ditemukan beberapa kendala seperti minimnya pengetahuan akuntansi, kebiasaan konsumtif, dan perbedaan persepsi antar pasangan, partisipan mampu mengembangkan strategi adaptif berbasis nilai-nilai tanggung jawab, kesederhanaan, dan ajaran agama. Penelitian ini menyimpulkan bahwa akuntansi rumah tangga bukan hanya aktivitas teknis, tetapi juga bagian dari proses pembentukan kesadaran dan kemandirian finansial keluarga. Temuan ini diharapkan dapat menjadi dasar bagi pengembangan edukasi keuangan rumah tangga yang lebih relevan dan membumi.
The impact of the COVID-19 pandemic on financial report MSMES business practices: A phenomenological analysis Harun Alrasyid; Abdul Malik; Sultan Sultan
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4852

Abstract

This study delved into the repercussions of the COVID-19 pandemic on the Financial Statements and Business Practices of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Utilizing a qualitative phenomenological approach within an interpretive paradigm, the study involved 3 business owners, 1 consumer, and 1 government representative as informants. Data collection methods included interviews, observation, and documentation. The interactive data analysis method, encompassing data reduction, presentation, conclusion, and verification, was employed. The findings indicated a profound impact of the COVID-19 pandemic on the financial reports and business practices of MSMEs. There was a substantial reduction in turnover across various MSME sectors, particularly affecting wholesale and retail traders, food and beverage, and tourism. According to LIPI's P2E data, micro food and beverage businesses experienced a 27% impact, small businesses at 1.77%, and medium-sized businesses at 0.07%. The study highlighted the pandemic's effects on MSMEs, including decreased sales, income reduction, employee cuts, weakened purchasing power, and increased expenditures.
Analisis Flypaper Effect : Dampak PAD dan DAU Terhadap Kemandirian Keuangan Daerah Provinsi Sulawesi Selatan Reski Pormadinah Imran; Halim Usman; Sultan Sultan
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.v7i1.28608

Abstract

The Purpose of this study is to examine how Regional Original Revenue (PAD) and General Allocation Fund (DAU) affect Regional Finance Independence. Additionally, it seeks to determine whether the Flypaper Effect phenomenon is present among South Sulawesi Province’s district and city goverments between 2020 and 2024. There is a knowledge gap on the true effect of PAD and DAU on local fiscal autonomy, as evidenced by the conflicting findings of earlier studies on fiscal decentralization in indonesia about the connection between intergovernmental transfer and regional fiscal performance. Panel data regression analisis was used in a quantitative manner. The TKKD data base and the DJPK portal of the ministry of finance provided secondary data. In order to identifity the Flypaper Effect, the study was conducted in two stages : first, to ascertain how PAD and DAU affected regional spending; second, to evaluate their influence on regional financial independence. Greater local revenue improves fiscal capasity and lessens reliance on central transfer, according to the findings, which show that PAD has a positive and significant impact on regional financial independence. DAU, on the other hand, has a negligible and smaller impact on regional spending, indicating that payments from the federal government are becoming less important in influencing local fiscal policy. This study offers policy suggestions for enhancing local financial sustainability as well as actual proof of South Sulawesi’s increasing fiscal independence.
Setting Selling Prices for Tempe Producers Based on Social and Spiritual Values Sahrir Sahrir; Alimuddin Alimuddin; Syarifuddin Syarifuddin; Sultan Sultan
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1740

Abstract

This study aims to uncover the social and spiritual values inherent in the pricing practices of tempeh entrepreneurs. This study is important because pricing decisions in microenterprises are often understood merely as economic mechanisms, whereas in practice, pricing also serves as a space for negotiation between business sustainability, concern for buyers, honesty, gratitude, and the responsibility to maintain product quality. Although prior accounting research on MSME pricing has largely emphasized formal cost structures and market mechanisms, limited attention has been given to how informal, values-laden reasoning shapes everyday price-setting among micro-entrepreneurs; this study addresses that gap by offering an interpretive, informant-grounded account of tempe producers' pricing practices. The research employs an interpretive qualitative approach, with data sources consisting of interview transcripts from three tempe business owners: Mr. Suyadi, Mrs. Ti, and Mrs. Kat. The data were analyzed through data reduction, thematic coding, presentation of a findings matrix, and interpretation using the perspectives of social-spiritual accounting and Islamic business ethics. The research findings indicate that the pricing of tempeh is not entirely based on detailed cost records, but rather on simple calculations based on soybean prices, ancillary costs, market prices, and an estimated margin deemed sufficient. Social values are evident in efforts not to burden buyers, maintain price affordability, offer incentives to bulk buyers, and sustain customer relationships through quality. Spiritual values are evident in expressions of gratitude, work as an effort to improve family life, honesty in explaining price increases, and an orientation toward a reasonable livelihood. This study concludes that selling prices in the tempeh business constitute a social-spiritual accounting practice that brings together cost logic, business sustainability, and market morality. Theoretically, these findings extend social-spiritual accounting and Islamic business ethics frameworks by grounding them in the lived pricing practices of tempe MSMEs; practically, they suggest that MSME coaching and support programs should recognize and reinforce these value-based pricing logics rather than replacing them with purely formal costing tools.
Co-Authors A. Dahri AP Abdul Malik Alimuddin Alimuddin Andika Rusli Antong Antong Edi Marzudi Halim Usman Harun Alrasyid Iren Iren Junaidi, Junaidi Kasmiati Kurnia Kurnia Marwa Marwa MUH. ISPA Baharuddin Nurdyanzah, Muh Poppy Ruddin Rahmad Solling Hamid Reski Pormadinah Imran Rifqa Ayu Dasila Risal Risal Riyanti Riyanti Sahrir, Sahrir Sofyan Syamsuddin Syarifuddin Syarifuddin Tariza Tariza Zikra Supri Zikra Supri