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Pengaruh Kompetensi Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM Di Kelurahan Kambo Kota Palopo Hamka, Herika; Supri, Zikra; Sultan, Sultan; Zainal S, Muhammad; Astari, Chitra; Ervianingsih, Ervianingsih
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11022

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompetensi akuntansi terhadap penyusunan laporan keuangan. Variabel independent dalam penelitian ini adalah kompetensi akuntansi dan variabel dependen adalah penyusunan laporan keuangan. Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan analisis regresi linier sederhana. Teknik pengambilan sampel menggunakan teknik sampling jenuh. Responden penelitian ini adalah Pelaku UMKM di Kelurahan Kambo Kota Palopo dengan jumlah 40 responden. Dalam pengolahan data penelitian ini digunakan dengan aplikasi SPSS type 26. Hasil penelitian menunjukkan bahwa Kompetensi Akuntansi berpengaruh positif dan signifikan terhadap penyusunan laporan keuangan. Kata Kunci: Kompetensi Akuntansi, Penyusunan Laporan Keuangan ABSTRACT The purpose of this study was to determine the effect of accounting competence on the preparation of financial statements. The independent variable in this study is accounting competence and the dependent variable is the preparation of financial statements. This study uses quantitative research methods and uses simple linear regression analysis. The sampling technique uses saturated sampling technique. Respondents in this study were SMEs in the Kambo Village, Palopo City, with a total of 40 respondents. In processing research data used with the SPSS type 26 application. The results showed that Accounting Competence had a positive and significant effect on the preparation of financial reports. Keywords : Accounting Competence, Preparation of Financial Statements

Pengaruh Keterlibatan Mahasiswa dalam Program Green Accounting Society Terhadap Kesadaran Mereka Terhadap Isu Lingkungan Amelia Rahmayani; Rismawati; Zikra Supri
Income Journal: Accounting, Management and Economic Research Vol 3 No 3 (2024): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i3.77

This study aims to determine whether student participation in the green accounting society program can affect environmental awareness. This research method uses quantitative methods using purposive sampling method with a sample of respondents selected purposively. Data were collected through a questionnaire which included variables of student participation, Green Accounting Society, and environmental awareness. The population in this study were 7th semester class A students at the Faculty of Economics & Business, Universitas Muhammadiyah Palopo. Data analysis techniques were carried out using the Statistical Package for the Social Sciences (SPSS) 25th edition application. The results of this study indicate that student participation has no significant effect on environmental awareness, while the green accounting society has a significant effect on environmental awareness.

Drivers of Sharia P2P Lending Adoption in Indonesia: An AISAS Model Approach Ismail, Juniaty; Supri, Zikra; Dukalang, Hendra; Budianto, Rahman; Katili, Chitra Yuliashri
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.23438

The challenge of accessing capital for Micro, Small, and Medium Enterprises (MSMEs), compounded by low financial literacy, has led to limited awareness among MSME actors regarding sharia-based Peer-to-Peer (P2P) Lending. This study investigates the response of MSME actors on Sulawesi Island, Indonesia, to the adoption of fintech-based sharia P2P lending services using the AISAS (Attention, Interest, Search, Action, and Share) model. Distinct from previous research, this study specifically focuses on the utilization of sharia-based P2P fintech by MSMEs in Sulawesi, applying the AISAS model approach. A quantitative approach was employed, gathering data from 580 MSME respondents in Sulawesi, and analyzed using Smart-PLS 3.2.9 software. The results indicate that interest, search, and sharing behavior are significant predictors of sharia-compliant P2P lending adoption, while attention and action demonstrate no significant influence. This study offers valuable insights for sharia fintech P2P lending service providers and government bodies supporting MSMEs, particularly in Sulawesi, stressing the importance of enhancing outreach to promote sharia fintech P2P lending as a more accessible and efficient capital source.========================================================================================================ABSTRAK – Pendorong Adopsi P2P Lending Syariah di Indonesia: Pendekatan Model AISAS. Akses permodalan masih menjadi tantangan signifikan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Hal ini dipicu oleh rendahnya literasi keuangan para pelaku usaha yang berakibat pada rendahnya kesadaran akan produk keuangan syariah seperti layanan Peer-to-Peer (P2P) Lending. Penelitian ini mengkaji adopsi layanan P2P Lending Syariah di kalangan UMKM di Pulau Sulawesi, Indonesia, dengan menggunakan model Attention, Interest, Search, Action, and Share (AISAS). Berbeda dengan penelitian sebelumnya, studi ini berfokus pada pemanfaatan fintech P2P berbasis syariah oleh pelaku UMKM di Pulau Sulawesi. Menggunakan pendekatan kuantitatif, penelitian ini mengumpulkan data dari 580 pelaku UMKM dan dianalisis menggunakan Smart-PLS 3.2.9. Hasil penelitian menunjukkan bahwa minat, pencarian, dan berbagi berpengaruh signifikan terhadap adopsi P2P Lending syariah, sementara perhatian dan tindakan menunjukkan hal sebaliknya. Hasil penelitian ini berkontribusi kepada penyedia layanan P2P dan instansi pemerintah dalam mendukung pertumbuhan UMKM, khususnya di Sulawesi. Temuan ini menyoroti perlunya sosialisasi yang terarah untuk mempromosikan P2P Lending syariah sebagai solusi pembiayaan yang mudah diakses dan efisien.

Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework Hasinah Hasinah; Rismawati Rismawati; Zikra Supri
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p03

This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives are pivotal for the future of sustainable economics. Using a quantitative approach, this study involved 133 purposively sampled respondents. Multiple linear regression was used for data analysis. This research offers insight into how students' perceptions and attitudes towards green accounting can impact sustainable practices' adoption. It's among the few studies addressing students, future key players in the green economy. The findings contribute significantly to green accounting education and training. Moreover, it can aid policymakers and practitioners in designing more effective educational programs. Keywords: Knowledge; Attitude; Perception; green accounting; economics.

Application of Green Accounting Concepts through Accounting Education in Support of Green Economy Zara Agshari; Rismamati Rismawati; Zikra Supri
E-Jurnal Akuntansi Vol 34 No 3 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i03.p10

This research aims to investigate the significant influence of the application of green accounting concepts and accounting education in supporting the green economy. This research uses quantitative methods with multiple linear analysis techniques to analyze the data. The population of this study consisted of students from the Faculty of Economics and Business, Muhammadiyah University of Palopo. Research sampling was carried out using the Slovin formula, which resulted in a total sample of 133 respondents. The results of this research significantly show that the application of the green accounting concept has a positive impact on the green economy. Apart from that, accounting education also plays an important role in supporting the green economy. Thus, this research concludes that the application of green accounting concepts through accounting education can make a significant positive contribution in supporting green economic growth. Keywords: Green Accounting; Accounting Education; Green Economy

Determinan Niat Aparatur Daerah untuk Melakukan Whistleblowing pada Konteks Fraud Mardah Mardah; Zikra Supri; Nispa Sari
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p13

This study aims to analyze organizational commitment, level of seriousness of fraud, and personal costs on the intention of whistleblowing fraud by the local apparatus of Palopo City. Sampling using purposive sampling technique. A total of 120 respondents were used as research samples. The sample is local officials who work at the PUPR and BPKAD offices. The data analysis technique was carried out using multiple linear regression analysis method with SPSS V.22 application. The results of the study indicate that the seriousness of fraud affects the whistleblowing intention of the regional apparatus of Palopo City. Meanwhile, organizational commitment and personal costs have no effect on the intention of whistleblowing fraud by the Palopo City apparatus. Keywords : Organizational Commitment; Fraud Seriousness Level; Personal Costs; Intention of Whistleblowing Fraud.

Drivers of Sharia P2P Lending Adoption in Indonesia: An AISAS Model Approach Ismail, Juniaty; Supri, Zikra; Dukalang, Hendra; Budianto, Rahman; Katili, Chitra Yuliashri
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.23438

The challenge of accessing capital for Micro, Small, and Medium Enterprises (MSMEs), compounded by low financial literacy, has led to limited awareness among MSME actors regarding sharia-based Peer-to-Peer (P2P) Lending. This study investigates the response of MSME actors on Sulawesi Island, Indonesia, to the adoption of fintech-based sharia P2P lending services using the AISAS (Attention, Interest, Search, Action, and Share) model. Distinct from previous research, this study specifically focuses on the utilization of sharia-based P2P fintech by MSMEs in Sulawesi, applying the AISAS model approach. A quantitative approach was employed, gathering data from 580 MSME respondents in Sulawesi, and analyzed using Smart-PLS 3.2.9 software. The results indicate that interest, search, and sharing behavior are significant predictors of sharia-compliant P2P lending adoption, while attention and action demonstrate no significant influence. This study offers valuable insights for sharia fintech P2P lending service providers and government bodies supporting MSMEs, particularly in Sulawesi, stressing the importance of enhancing outreach to promote sharia fintech P2P lending as a more accessible and efficient capital source.========================================================================================================ABSTRAK – Pendorong Adopsi P2P Lending Syariah di Indonesia: Pendekatan Model AISAS. Akses permodalan masih menjadi tantangan signifikan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Hal ini dipicu oleh rendahnya literasi keuangan para pelaku usaha yang berakibat pada rendahnya kesadaran akan produk keuangan syariah seperti layanan Peer-to-Peer (P2P) Lending. Penelitian ini mengkaji adopsi layanan P2P Lending Syariah di kalangan UMKM di Pulau Sulawesi, Indonesia, dengan menggunakan model Attention, Interest, Search, Action, and Share (AISAS). Berbeda dengan penelitian sebelumnya, studi ini berfokus pada pemanfaatan fintech P2P berbasis syariah oleh pelaku UMKM di Pulau Sulawesi. Menggunakan pendekatan kuantitatif, penelitian ini mengumpulkan data dari 580 pelaku UMKM dan dianalisis menggunakan Smart-PLS 3.2.9. Hasil penelitian menunjukkan bahwa minat, pencarian, dan berbagi berpengaruh signifikan terhadap adopsi P2P Lending syariah, sementara perhatian dan tindakan menunjukkan hal sebaliknya. Hasil penelitian ini berkontribusi kepada penyedia layanan P2P dan instansi pemerintah dalam mendukung pertumbuhan UMKM, khususnya di Sulawesi. Temuan ini menyoroti perlunya sosialisasi yang terarah untuk mempromosikan P2P Lending syariah sebagai solusi pembiayaan yang mudah diakses dan efisien.

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