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All Journal Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Indonesian Journal of Applied Accounting and Finance International Journal of Economics, Management and Accounting IIJSE Equivalent : Journal of Economic, Accounting and Management Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) PESHUM Jurnal Pengabdian Masyarakat Indonesia
Sugianto Sugianto
Program Studi Akuntansi, Fakultas Ekonomi Dan BIsnis, Universitas Tadulako
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics 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.
Training in Data Processing using Smart PLS Software Eliyanti Agus Mokodompit; Kadeni Kadeni; Maria Lusiana Yulianti; Sugianto Sugianto; Leny Yuliyani
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i2.2100

Abstract

officers' limitations in their analysis of data at the population and civil registry service in Bandung. The majority of these issues are brought on by the apparatus's lack of knowledge and skill as well as the sparse availability of computers. The sub-district office does not have adequate data storage, and data management and display are not supported by technology. Implementation strategy using coaching and training. The instruction offered takes the form of fundamental knowledge on how to show district population data using Smart PLS. Its operations include instruction and support for using the Smart PLS application in the Cipadung Village to present and process data. To determine how well the trainees understood how to use the Smart PLS program, interviews and questionnaires were administered as part of the service. The customer assistance team provides clear and comprehensive explanations of the data display. The use of this Smart PLS software aids Kelurahan staff in comprehending and processing data. It is beneficial to sub-district authorities in their work with the taught apps.
Unraveling The Social And Economic Dimensions In Determining The Selling Price Of Makeup Artist Services (MUA) Yuly Azahra; Sugianto Sugianto; Nina Yusnita Yamin; Ernawaty Usman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9697

Abstract

This study aims to uncover the factors that determine the selling price of Make Up Artist (MUA) services. Using a qualitative approach with a case study method, data was collected through in-depth interviews, observations, and documentation on the two main informants who were purposively selected. Data analysis was carried out thematically with coding techniques to identify pricing patterns. The results of the study identified six main themes that affect the pricing of MUA services: (1) Motivation as the foundation of professionalism and the determination of service value; (2) The type of service that correlates with the complexity and duration of the work; (3) Pricing Strategy that takes into account quality, market demand, and customer expectations; (4) The Role of Social Media and Testimonials in Building a Professional Image and Price Legitimacy; (5) Ethics and Professionalism as the foundation for maintaining price fairness; and (6) Challenges related to consumer purchasing power, reputation, and consistency of service quality. These findings confirm that the price of MUA services is a multidimensional construct, determined not only by cost-based economic calculations, but also by social and symbolic factors that reflect skills, professional image, and perceived value by consumers. Theoretically, this study enriches the pricing literature in the creative services industry driven by personal branding and non-monetary value. Practically, the results of this study provide strategic implications for MUA actors to formulate a fair, competitive, and sustainable price structure.
Mengungkap Dinamika Penentuan Tarif Jasa Content Writer Di Kota Palu: Analisis Kualitatif Berbasis Akuntansi Manajemen Iftitah Azzahra; Sugianto; Ernawaty Usman; Abdul Kahar
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore the dynamics of service pricing among content writers in Palu City from a management accounting perspective. A qualitative approach was employed to gain an in-depth understanding of the social and economic phenomena surrounding the content writing service industry. Data were collected through in-depth interviews with content writing practitioners based in Palu. The findings reveal that pricing decisions are influenced by relational dimensions such as feelings of discomfort or reluctance when dealing with friends, empathy toward clients’ financial conditions, and the general lack of appreciation for creative processes. In addition, work experience plays a central role in shaping value perception and price legitimacy. These findings underscore the significance of relational approaches in understanding pricing structures within the creative service sector and highlight the need to integrate social values into management accounting practices. The absence of standardized pricing leads to high variability in service rates, posing challenges particularly for novice writers in determining fair compensation. From a management accounting standpoint, rational pricing requires an understanding of cost structures, profit margin calculations, and the evaluation of efficiency and competitiveness. The study concludes that implementing cost-based pricing and cost behavior analysis is highly relevant to enhance transparency and fairness in service fee structures. These insights are expected to serve as a foundation for developing more systematic pricing guidelines and promoting greater professionalism within the local creative industry, particularly in Palu City.
Kritik Terhadap Kinerja Sumber Daya Manusia menurut Dessler (2013) dalam Penyusunan Laporan Keterangan Pertanggungjawaban di Lingkungan Pemerintah Daerah Provinsi Sulawesi Tengah Nur Chairunnisa A. Tantu; Jurana N. S; Sugianto Sugianto
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16970

Abstract

Penelitian ini menganalisis secara kritis kinerja sumber daya manusia (SDM) dalam penyusunan Laporan Keterangan Pertanggungjawaban (LKPJ) di lingkungan Sekretariat Daerah Provinsi Sulawesi Tengah dengan menggunakan kerangka konsep pemikiran Dessler (2013). Penelitian ini menggunakan pendekatan kualitatif kritis melalui wawancara mendalam. Hasil Penelitian ini menyimpulkan bahwa persoalan kinerja pada dasarnya berakar pada lemahnya SDM sebagaimana dikritisi melalui perspektif Konsep Pemikiran Dessler (2013). SDM seharusnya dibangun di atas kompetensi yang substantif, bukan sekadar legitimasi kualifikasi formal, sehingga aparatur mampu menunjukkan kapasitas analitis dan profesional yang relevan dengan tuntutan kerja. Integritas dan etika seharusnya berfungsi sebagai standar operasional yang terukur, bukan berhenti pada tataran normatif dan simbolik. Motivasi kerja seharusnya lahir dari komitmen profesional yang diperkuat oleh sistem kinerja yang adil, bukan semata kepatuhan administratif. Selain itu, kemampuan adaptasi dan pengembangan seharusnya menjadi mekanisme institusional yang berkelanjutan untuk mencegah stagnasi kapasitas aparatur. Dengan demikian, kinerja organisasi publik pada hakikatnya merefleksikan kualitas sistem manajemen SDM; tanpa penguatan kompetensi, integritas, motivasi, dan adaptabilitas, perbaikan kinerja akan tetap bersifat semu.
Co-Authors Abdul Kahar Adys, Himaya Afifa, Nur Cakranegara, Pandu Adi Depita anggraini Eliyanti Agus Mokodompit Ernawaty Usman Ernawaty Usman Ernawaty Usman Fidiatuljana, Fidiatuljana Gilang Yudistira, Fajar Iftitah Azzahra Irwan Moridu Jamaluddin Jiantari, Jiantari Josua Gabriel Galamba Jurana N. S Kadeni Kadeni, Kadeni Leny Yuliyani M. Ikbal A M. Sahrul Saleh Maria Lusiana Yulianti Masruddin Muhammad Afdhal S Muhammad Darma Halwi Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Ni Kadek Ayu Nirwana Nina Yusnita Yamin Nur Chairunnisa A. Tantu Nurhayati Haris Nurriskiana Akbar Rina Rizqy Aiddha Yuniawati Sarni Handayani Puspita Sari Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Tenripada, Tenripada Tri Handayani Amaliah Usman, Asri Yuldi Mile Yuly Azahra