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All Journal Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Abdimas Bina Bangsa Jurnal Ekonomi International Journal of Economics, Management and Accounting IIJSE Equivalent : Journal of Economic, Accounting and Management Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting JAS (Jurnal Akuntansi Syariah)
Sugianto Sugianto
Universitas Tadulako
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Sosialisasi Penyusunan Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Pada Sekolah Dasar Negeri Donggala Kodi Kota Palu Muhammad Ilham Pakawaru; Muhammad Afdhal S; Ernawaty Usman; Sugianto; M. Sahrul Saleh; Yuldi Mile; Muhammad Darma Halwi; Nurhayati Haris
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 10 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v3i10.1459

Abstract

Penyelenggaraan pendidikan di SDN Donggala Kodi telah berjalan dengan baik, dan telah memanfaatkan sumber daya yang ada. Proses kegiatan belajar mengajar cukup kondusif, didukung kondisi lokasi yang tenang dan terbebas dari pusat keramaian dan kesibukan ekonomi, namun hasil outputnya belum seperti yang diharapkan. Kegiatan akademik dan non akademik belum mencapai prestasi yang optimal. Bentuk kebijakan itu berupa pembuatan perencanaan terpadu, sumber, dan penggunaan dana yang dituangkan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS), hal tersebut dimungkinkan sebab pendidikan merupakan tanggung jawab pemerintah, masyarakat, dan orangtua peserta didik. Bentuk kebijakan itu berupa pembuatan perencanaan terpadu, sumber, dan penggunaan dana yang dituangkan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS), hal tersebut dimungkinkan sebab pendidikan merupakan tanggung jawab pemerintah, masyarakat, dan orangtua peserta didik. Berdasarkan hasil pelaksanaan kegiatan pengabdian kepada masyarakat yang telah dilaksanakan, maka dapat diambil kesimpulan bahwa secara umum kegiatan ini memberikan peningkatan pemahaman dan pengetahuan mengenai penyusunan rencana kegiatan dan anggaran sekolah (ARKAS). Pemahaman dasar pengelolaan dana BOS yang belum optimal sehingga diperlukan sosialisasi kembali secara berkala.
Evaluation of Budget Realization in The Financial Statements of Bambalamotu Sub-District Based on PSAP No. 02 Shakira, Iin; Usman, Ernawaty; Sugianto; Jamaluddin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.944

Abstract

This study aims to examine the budget realization in the financial reports of Bambalamotu Sub-district against the implementation of Government Accounting Standards Statement (PSAP) No. 02. From the analysis, it is seen that even though not all of the items that are needed in PSAP No. 02 are presented-such as revenues, transfers, and net financing-the report preparation has been adapted to the actual fiscal situation of the area and still accommodates the principles of transparency and accountability. These modifications illustrate the necessity for contextualized and flexible application of accounting standards, specifically in areas of weak fiscal capacity. This research also constructs further the importance of the computerized system support for financial reporting but clarified that inadequate human resources continue to be the primary constraint in maximizing the system. The findings' implications assure that reporting that is customized according to local requirements and capacity can continue to be effective in the fulfillment of public accountability goals. The research is limited in the sense of having narrow geographical coverage and sparse primary data.
The Ups and Downs of Cocoa Prices on Farmers' Welfare: A Sustainability Accounting Perspective Nurriskiana Akbar; Sugianto; Muhammad Ikbal Abdullah; Ernawaty Usman
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/pgqdk843

Abstract

This research aims to understand the factors that influence the ups and downs of cocoa prices, their impact on farmers' welfare, and explore the role of sustainability accounting in strengthening the economic resilience of cocoa farmers. Using a descriptive qualitative approach, this study explores the experiences and adaptive strategies developed in dealing with price dynamics and maintaining sustainable plantation practices. The findings show that cocoa price volatility is influenced by imbalances between demand and supply, climate change, and global market volatility. These price fluctuations have an impact on the socio-economic conditions of farmers: when prices rise, farmers' incomes increase which allows the fulfillment of basic needs and sustainability investments; On the contrary, falling prices create economic pressures and a decrease in quality of life. The implementation of sustainability accounting has been proven to help farmers manage risks, as well as maintain sustainable plantation business practices amid market uncertainty. These findings are expected to contribute to the formulation of policies that are in favor of improving the welfare of cocoa farmers and strengthening sustainable plantation development.
Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/bhr62t09

Abstract

This study aims to understand the views of mine workers regarding environmental accounting using a phenomenological approach. The research was conducted at PT Sentral Labuan Tegar Mandiri, a C excavation mining company located in Labuan Main Village, Labuan District, Donggala Regency, Central Sulawesi. This study focuses on three main dimensions in the concept of the Triple Bottom Line, namely environmental, economic, and social aspects. Data collection was carried out through in-depth interviews and direct observations in the field. The findings of the study show that although workers' technical knowledge related to environmental accounting is still limited, they show a high level of concern and awareness of the impact of mining activities, both on the environment and society. The workers understand the importance of waste management, environmental preservation through tree planting, and the role of companies in improving the economic and social conditions of local communities. In general, environmental accounting is understood as a form of corporate commitment to environmental sustainability, social welfare, and regional economic development.
The Effect of Accountability on Investment in Encouraging Regional Independence (A Study on Provinces in Indonesia) Fidiatuljana, Fidiatuljana; Sugianto, Sugianto; Usman, Ernawaty; Gilang Yudistira, Fajar
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.254

Abstract

Decentralization in Indonesia over the past 50 years has undergone many changes and updates, reflecting the need to increase the role of local governments. This study analyzes the extent of the influence of accountability on investment in increasing regional independence in Indonesia. The study used data from 34 provinces (170 observations) using purposive sampling techniques. The results of the study show that better audit opinions increase regional investment opportunities, but audit opinions issued by BPK have a negative impact on regional independence. Meanwhile, investment has a positive effect on regional independence but does not mediate the relationship between accountability and regional independence. The implications of this study are closely related to efforts to encourage regional independence through increased investment, so that local governments need to increase accountability in financial management, as reflected in the audit opinion, in order to create a conducive investment climate.
The Meaning of Profit from the Perspective of Rice Farmers in Desa Kabalo, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una Afifa, Nur; Sugianto; Tenripada; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2813

Abstract

This study aims to explore the meaning of profit from the perspective of rice farmers in Kabalo Village, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una, by considering economic, social, and spiritual aspects. Unlike previous studies that tend to define profit narrowly as financial or accounting outcomes, this research highlights the multidimensional interpretation of profit based on local wisdom. Using a qualitative descriptive design with a phenomenological approach, data were obtained through field observations, in-depth interviews with three landowning farmers, and documentation. The analysis followed phenomenological stages, namely reduction, imaginative variation, and meaning synthesis, complemented by triangulation and member checks to ensure data validity. The findings reveal that profit is understood in three main dimensions: as a reserve for basic needs, as future savings that ensure security, and as the fruit of patience in the farming process. This study contributes to behavioral accounting literature by demonstrating how rural communities integrate material and immaterial values in defining profit, while also offering insights into the role of local wisdom in shaping accounting concepts in the farming economy.
VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING Sugianto, Sugianto; Usman, Ernawaty; Usman, Asri; Adys, Himaya
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25330

Abstract

Sustainability accounting has expanded beyond financial metrics to include environmental, social, and governance (ESG) dimensions. However, conventional ESG reports typically dominated by numerical indicators and textual descriptions, often fail to capture the emotional, symbolic, and cultural aspects that shape stakeholder understanding and engagement. This study aimed to explore the role of photography as both a narrative and an evidentiary tool in ESG reporting. Using a qualitative visual ethnography approach, the research analysed original photographs taken in urban and community settings to represent dynamics related to ESG, such as human–nature relationships, informal governance, and collective social actions. The images were collected through field immersion and contextual observation. Findings suggested that photography can enrich ESG reporting by adding emotional depth and ethical meaning, thereby enhancing communication and stakeholder connection. This study advocates for photography as a valid and verifiable method to support more inclusive and engaging sustainability disclosures.
Co-Authors Adys, Himaya Afifa, Nur Asri Usman Cakranegara, Pandu Adi Depita anggraini Ernawaty Usman Fidiatuljana, Fidiatuljana Gilang Yudistira, Fajar Irwan Moridu Jamaluddin Jiantari, Jiantari Josua Gabriel Galamba M. Ikbal A M. Sahrul Saleh Masruddin Muhammad Afdhal S Muhammad Darma Halwi Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Ni Kadek Ayu Nirwana Nurhayati Haris Nurriskiana Akbar Rahmi Dwi Novitasari Rina Rizqy Aiddha Yuniawati Sarni Handayani Puspita Sari Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Tenripada, Tenripada Tri Handayani Amaliah Usman, Asri Yuldi Mile