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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Jurnal Kolaboratif Sains Indonesian Journal of Applied Accounting and Finance Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi IIJSE Jurnal Ekonomi Bisnis Antartika Equivalent : Journal of Economic, Accounting and Management Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Bisnis, Manajemen, dan Akuntansi JAS (Jurnal Akuntansi Syariah) PESHUM Jurnal Pengabdian Masyarakat Indonesia GoodWill Journal of Economics, Management, and Accounting
Sugianto Sugianto
Program Studi Akuntansi, Fakultas Ekonomi Dan BIsnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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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.
Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Sintiani, Tina; Sugianto; Kahar, Abdul; 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.v9i4.2834

Abstract

This research aims to analyze the application of environmental accounting in the management of cattle waste at the Harapan Baru II Farmers Group in Kabupaten Parigi Moutong. This research uses a qualitative approach with an exploratory case study method through interviews, observations, and documentation, which are analyzed using the Miles and Huberman model. The research results show that the group has processed livestock waste into economically valuable compost fertilizer, even tho they still use manual equipment. From a cost perspective, routine expenses such as the purchase of chalk and sacks have been recorded, but have not yet been separated from other operational costs. The group has also kept simple records through cash and asset books, but these are not fully compliant with PSAK 69. Socially, waste management receives community support because it does not cause pollution and increases income, but regulatory support from the government is still limited. This finding indicates that the application of environmental accounting among smallholder farmers is already happening in practice, but it needs to be strengthened through more detailed cost separation and the implementation of appropriate accounting standards.
Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia Usman, Ernawaty; Sugianto, Sugianto; Usman, Asri
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2196

Abstract

This study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates the relationship between budget participation and performance, suggesting that increased participation boosts performance through improved motivation. Furthermore, budget politics strengthens the effect of participation on motivation. The theoretical contributions of this study reinforce goal-setting theory and agency theory. Practical implications emphasize fostering greater budget participation by boosting employee motivation to improve performance. Local governments should aim to design more inclusive budgeting processes and consider political dynamics, as they can amplify the positive effects of participation. Additionally, implementing training and motivational programs can optimize the budgeting process and further improve the effectiveness of local governments.
Behind the Selling Price Determination in Commercial Photography Service Practice Sugianto, Sugianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1845

Abstract

The photography industry is part of the creative economy, especially the process of determining the selling price of a product is the main focus of photographers in setting product prices. The study aims to determine the effect of value, profit, and cost on the practice of setting the selling price of products in the commercial photography business. It uses a qualitative approach with a netnographic method. The results of the study show that the determination of the selling price can be based on values ​​and culture, as well as the philosophy of thought that exists in society, where a phase in business is not always about profit, but more than that. It means that the profession is not only talking about profits, but how the profession is lived, enjoyed.
Kepedulian Dan Pengetahuan Pelaku Usaha Mengenai Konsep Environmental Accounting Di Pabrik Tahu Afifah: The Concern And Knowledge Of Businesses About The Environmental Accounting Concept At Afifah Tofu Factory Amelia Fravitasari Todingallo; Gracia Carolina Yusuf; Ervina; Sugianto; Ernawaty Usman
Jurnal Kolaboratif Sains Vol. 8 No. 11: November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9322

Abstract

Penelitian ini ditujukan guna mengeksplorasi taraf kepedulian serta pemahaman pelaku usaha di Pabrik Tahu Super Afifah Kota Palu mengenai konsep akuntansi lingkungan dan dampaknya terhadap keberlanjutan usaha. Penelitian ini memanfaatkan pendekatan kualitatif deskriptif, dengan subjek penelitian yakni pimpinan pabrik dan dua orang pekerja produksi. Pengumpulan data diselenggarakan melalui observasi dan wawancara mendalam. Temuan penelitian menunjukkan bahwa Pabrik Tahu Super Afifah telah mengelola limbah secara efektif, limbah padat (ampas tahu) dijual menjadi pakan ternak, sedangkan limbah cair diolah menjadi biogas, sehingga mengurangi polusi dan memberikan manfaat ekonomi tambahan. Penerapan konsep akuntansi lingkungan juga terlihat dari investasi peralatan filtrasi dan pemeliharaan sistem pembuangan limbah, yang memastikan air limbah yang dibuang memenuhi standar lingkungan (tidak berwarna coklat dan tidak berbau). Namun, praktik akuntansi lingkungan belum sepenuhnya tercermin dalam catatan keuangan pabrik, biaya lingkungan seperti modifikasi peralatan tidak diidentifikasi atau dilaporkan, yang menunjukkan kurangnya pemahaman tentang pentingnya transparansi biaya lingkungan. Peningkatan penerapan formal akuntansi lingkungan di Pabrik Tahu Super Afifah dapat membantu proses pengidentifikasian serta pengelolaan biaya lingkungan dengan lebih efektif, membuat efisiensi biaya meningkat, memastikan kepatuhan pada peraturan, serta mendukung keberlanjutan lingkungan.
Pemberdayaan petani durian berbasis Neraca Modal Alam untuk Mewujudkan SDGs Pertanian Berkelanjutan Di Desa Malino Mustamin; Abdul Kahar; Ernawaty Usman; Sugianto; Nurhayati Haris
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 4 No. 11 (2025)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v4i11.2015

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan petani durian di Desa Malino melalui penerapan pendekatan Neraca Modal Alam (Natural Capital Accounting) sebagai strategi peningkatan kapasitas budidaya dan pengelolaan lahan petanian secara berkelanjutan. Fenomena awal menunjukkan bahwa meskipun Desa Malino memiliki tanah subur dan potensi agroklimat yang sangat mendukung, pemanfaatannya belum optimal karena keterbatasan pengetahuan teknis petani, minimnya modal, dan meningkatnya penjualan lahan akibat tekanan ekonomi. Melalui kegiatan survei, pelatihan, dan pendampingan berbasis partisipatif, dilakukan pemetaan modal alam, pelatihan budidaya durian montong, pembentukan kebun percontohan, serta penguatan manajemen usaha tani. Hasil kegiatan menunjukkan peningkatan signifikan pada pengetahuan petani (48% menjadi 86%), peningkatan keterampilan teknis budidaya, serta perubahan sikap terhadap pengelolaan modal alam dan pentingnya menjaga lahan produktif. Program ini berkontribusi terhadap pencapaian SDG 1, SDG 2, dan SDG 15 melalui peningkatan kapasitas petani, penguatan ekonomi lokal, dan pelestarian ekosistem
Reinterpreting Performance-Based Budgeting: A Study Of Budgeting Implementation At The Central Sulawesi Provincial Environment Agency Lasiewa, Wichencha Priskila; Putri , Azzahra Annisa; Usman, Ernawati; Sugianto, Sugianto; Pattawe, Abdul
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.467

Abstract

This research revisits the meaning of performance-based budgeting in public sector organizations, focusing on its implementation at the Environmental Agency Office (DLH) of Central Sulawesi Province. It was conducted qualitatively using an exploratory method through observation, interviews, and theoretical studies. The study results indicate that budget preparation is directed according to the region’s vision and mission and uses Key Performance Indicators to determine program priorities. Transparency and accountability are realized through the publication Center (SRC) as an innovation in converting plastic waste into fuel using pyrolysis technology. Although coordination challenges between fields and the need for system improvement remain, the Environmental Agency of Central Sulawesi Province continues to enhance budget management to support sustainable environmental development.
A Collaborative Accountability in Mosque Governance: Integrating the Value of Ta’awun and Agency Theory at the Muhammad Cheng Ho Mosque Maharani, Maharani; Sugianto, Sugianto; Kahar, Abdul; Usman, Ernawaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5770

Abstract

This study aims to reveal a collaborative accountability model in the governance of the Muhammad Cheng Ho Mosque through the integration of agency theory and Ta’awun values as the basis for ethical accountability. A ideographic configurative case study approach was used to explore patterns of relationships and accountability practices between mosque administrators, congregations, and companies as key actors in the religious non-profit accountability system. Data were obtained through in-depth interviews and documentation, then analyzed thematically to reveal the configuration of meanings that shaped accountability practices. The results show that accountability is carried out in two main dimensions: the formal dimension, through open financial recording and reporting to congregations and corporate partners; and the social-spiritual dimension, through the internalization of the values of trust, honesty, and the spirit of Ta’awun in mosque activities. The integration of these two dimensions gives rise to a collaborative accountability model that not only strengthens trust and moral legitimacy but also expands the function of accounting as a means of building social harmony. This study confirms that Islamic principles have the potential to harmonize modern governance mechanisms with spiritual ethics, while providing a foundation for the development of religious non-profit accountability practices that are locally relevant and adaptable to global demands.
Co-Authors Abdul Kahar Abdul Kahar Abdul Kahar Abdul Pattawe Abdul Pattawe Abdul, Abdul Kahar Adys, Himaya Afifa, Nur Amelia Fravitasari Todingallo Apriliani, Bunga Ayu, Ni Gusti Cakranegara, Pandu Adi Depita anggraini Eliyanti Agus Mokodompit Ernawaty Usman Ernawaty Usman Ernawaty Usman Ernawaty Usman Ervina Felicia Pavita Cendana Fidiatuljana, Fidiatuljana Fikry Karim Gayatri, Desak Gilang Yudistira, Fajar Gracia Carolina Yusuf Iftitah Azzahra Ilham Pakawaru Irwan Moridu Jamaluddin Jiantari, Jiantari Josua Gabriel Galamba Jurana N. S Kadeni Kadeni, Kadeni Lahabu, Selfina Lasiewa, Wichencha Priskila Latifah Sukmawati Yuniar Lely Kurnia Leny Yuliyani M. Ikbal A M. Sahrul Saleh Maharani Maharani, Maharani Maria Lusiana Yulianti Masruddin Meiriani, Niluh Diva Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Mustamin Ni Kadek Ayu Nirwana Nina Yusnita Yamin Nur Chairunnisa A. Tantu Nurhayati Haris Nurriskiana Akbar Purwanti, Dewi Junita Putri , Azzahra Annisa Ramlah Ramlah Revalino Juan Farel Rina Rio Bagas Maulana Rizqy Aiddha Yuniawati Sakina Sakina, Sakina Sarni Handayani Puspita Sari Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sintiani, Tina Sudamara, Jenalda Sulastri, Ni Luh Tenripada, Tenripada Tri Handayani Amaliah Usman, Asri Usman, Ernawati Yuldi Mile Yuly Azahra Zaidan, Muhammad