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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 International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) 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 Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Jurnal Ekonomi Bisnis Antartika Equivalent : Journal of Economic, Accounting and Management Advances in Taxation Research Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Bisnis, Manajemen, dan Akuntansi JEKAMI: Journal of Accounting JAS (Jurnal Akuntansi Syariah) PESHUM Journal of Management Jurnal Ekonomi, Manajemen, dan Bisnis Jurnal Pengabdian Masyarakat Indonesia Harmoni Economics: International Journal of Economics 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.
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.
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.
SHIFT IN THE MEANING OF COSTS AT THE NGABEN CEREMONY Purwanti, Dewi Junita; Usman, Ernawaty; Sugianto, Sugianto; Kahar, Abdul
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51782

Abstract

This study aims to uncover the meaning of costs in the Ngaben ceremony in Palu City. A qualitative ethnographic approach was used in the Hindu community in Palu City. The informants were objective. Data were obtained through interviews, observation, and documentation, explained interactively. Costs are understood as sacred offerings to honor ancestors and a manifestation of the sincerity of family yadnya. Costs also serve as a means of collective solidarity through shared contributions. Thus, costs are not only financial but also contain spiritual, symbolic, and social values ​​that strengthen community cohesion and the preservation of minority Hindu traditions in Palu City. These findings emphasize the importance of cultural accounting that accommodates spiritual and social dimensions and supports the preservation of minority Hindu culture. This study presents the view that ritual expenditures reflect religious expressions, social solidarity, and cultural identity.
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 : Politeknik Pratama Purwokerto

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.
PENGARUH FOMO DAN BIAS EMOSIONAL TERHADAP NIAT INVESTASI SAHAM GENERASI Z PADA MAHASISWA AKUNTANSI UNTAD Zaidan, Muhammad; Sugianto, Sugianto; Kahar, Abdul; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.47-61

Abstract

The rapid expansion of stock investment participation among Generation Z has drawn attention to the growing importance of behavioral factors in financial decision-making. Despite having formal knowledge in accounting and finance, young investors may still be influenced by psychological tendencies when forming investment intentions. This study investigates the effect of investment-related fear of missing out and emotional bias on stock investment intentions among undergraduate accounting students at Tadulako University. A quantitative research approach with an associative design was employed, utilizing data obtained from a self-administered questionnaire distributed to accounting students. The collected data were examined using multiple linear regression analysis. The findings reveal that investment-related fear of missing out and emotional bias contribute positively to students’ intentions to invest in stocks. These results indicate that investment intentions are not solely driven by rational financial considerations, but are also shaped by emotional and behavioral influences. The study underscores the need for financial education programs to incorporate behavioral awareness alongside technical knowledge in order to promote more informed and balanced investment decisions. As the research was conducted within a single institutional setting, future studies are encouraged to expand the scope of respondents and explore additional psychological or social determinants of investment behavior.
Sustainable Costs Based on the Wisdom Value 'Melopei' in the Metompa Ada Tradition of the Mori Impo Tribe Sudamara, Jenalda; Abdul, Abdul Kahar; Paranoan, Selmita; Sugianto, Sugianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9265

Abstract

This ethnographic study investigates sustainable cost practices in the Melopei ritual of the Mori impo tribe's Metompa Ada marriage tradition in North Morowali Regency, Central Sulawesi. Through participant observation and in-depth interviews with four key informants, this research examines how traditional costs integrate economic, social, environmental, and spiritual dimensions. The Melopei ritual involves three symbolic fortresses with progressive payments (IDR 150,000, IDR 120,000, and IDR 100,000 respectively) plus a long batik cloth, representing the groom's readiness to build a household. These costs function not as mere expenses but as social investments that legitimize marriage and honor women's dignity. The symbolism is profound: the first two fortresses represent respect for breasts as sources of nourishment, while the third honors the womb as the origin of life. The findings demonstrate that Melopei operates as a traditional social accounting system incorporating profit (economic readiness), people (kinship strengthening), planet (sustainable resource use), and spirituality (recognition of life's sanctity). This research concludes that indigenous cost practices offer a more holistic sustainability accounting framework than the conventional Triple Bottom Line, enriching global accounting discourse with culturally-grounded perspectives.
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.
Co-Authors Abdul Kahar Abdul Kahar Abdul Kahar Abdul Kahar Abdul Pattawe Abdul Pattawe Abdul Pattawe Abdul, Abdul Kahar Ade Ainun Ariyanti Afriani Afriani Ahmad Rusdiaman Amelia Fravitasari Todingallo Asri Usman Betty Betty Bunga Apriliani Cakranegara, Pandu Adi Daud Ruranto Buntulabi Depita anggraini Desak Gayatri Dhea Resthy Ananda Eliyanti Agus Mokodompit Erna Pujianti Ernawati Usman Ernawaty Usman Ernawaty Usman Ervina Fadhilla Septiani Fajar Gilang Yudistira Felicia Pavita Cendana Femilia Zahra Fhara Oktavia Sari Fidiatuljana Fidiatuljana Fidiatuljana, Fidiatuljana Fikry Karim Gilang Yudistira, Fajar Gracia Carolina Yusuf Himaya Adys I Putu Pari Sutrisna Iftitah Azzahra Ilham Pakkawaru Irwan Moridu Jamaluddin Jiantari, Jiantari Josua Gabriel Galamba Jurana N. S Kadeni Kadeni, Kadeni Kristin Natalia Ingkiriwang Lahabu, Selfina Lasiewa, Wichencha Priskila Latifah Sukmawati Yuniar Lely Kurnia Leny Yuliyani M. Ikbal A M. Sahrul Saleh Maharani Maharani Maria Lusiana Maria Lusiana Yulianti Masni Masruddin Merinda Anisa Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Iqbal Mustamin Mustamin Mustamin Ni Gusti Ayu Ni Kadek Ayu Nirwana Ni Luh Sulastri Niluh Diva Meiriani Nina Yusnita Yamin Nina Yusnita Yamin Nur afifa Nur Chairunnisa A. Tantu Nurdin, Jurana Nurhayati Haris Nurriskiana Akbar Purwanti, Dewi Junita Putri , Azzahra Annisa Rahmi Syafitri Ramlah Ramlah Revalino Juan Farel Rika Febby Rhamadhani Rina Rio Bagas Maulana Rizqy Aiddha Yuniawati Sakina Sakina Sarni Handayani Puspita Sari Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sudamara, Jenalda Suhartini Tenripada Tenripada, Tenripada Tina Sintiani Tri Handayani Amaliah Usman, Asri Usman, Ernawati Widya Widya Yuldi Mile Yuly Azahra Yunita Angelika Zaidan, Muhammad