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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 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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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.
Analysis of Photography Service Pricing at Grabedito Studio in Palu City Lahabu, Selfina; Sugianto, Sugianto; Usman, Ernawaty; Yuniar, Latifah Sukmawati
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8430

Abstract

This study analyzes the pricing process at Grabedito Studio in Palu and the factors influencing it. Using a qualitative case study approach, data were collected through interviews, observations, and documentation. COGS was calculated using the Full Costing method, while pricing followed the Cost Plus Pricing approach. Results show that the applied price exceeds COGS, indicating a Value-Based Pricing element, emphasizing skill and service quality. This suggests that photography pricing is shaped not only by costs but also by perceived value and professionalism, supporting fair, competitive, and sustainable pricing strategies.
Production Cost Analysis Using the Full Costing Method at Yabo Kopi Keliling Palu City Rio Bagas Maulana; Sugianto Sugianto; Abdul Kahar; Latifah Sukmawati Yuniar
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.442

Abstract

This study aims to analyze the determination of production costs at Yabo Kopi Keliling using the full costing method, in order to evaluate comprehensive cost calculations and identify cost management practices in a mobile coffee business. This study employed a descriptive qualitative approach, with data collected through direct observation, in-depth interviews, and documentation related to raw material costs, direct labor costs, and manufacturing overhead costs. Data analysis was conducted systematically through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that the full costing method enables business owners to obtain comprehensive and accurate production cost calculations, encompassing all fixed and variable cost components. This cost information is utilized to control operational expenses, assess production efficiency, and support strategic decision-making in business management. Overall, the findings confirm that the full costing method is effective as a tool for improving production cost efficiency and supporting the operational sustainability of mobile coffee businesses. Furthermore, the implementation of this method assists the owner in establishing more competitive and precise pricing strategies to optimize profit margins. The detailed cost breakdown also minimizes the risk of financial leakage caused by overlooked indirect expenses common in micro-enterprises.
Analisis Dampak ESOP Terhadap Kinerja Keuangan dan Produktivitas Karyawan PT BRI di BEI 2020-2024 Ramlah Ramlah; Sugianto Sugianto; Fikry Karim; Ilham Pakawaru
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.469

Abstract

This study analyzes the impact of the Employee Stock Ownership Plan (ESOP) on the financial performance and employee productivity of PT Bank Rakyat Indonesia (Persero) Tbk during the 2020–2024 period, employing a descriptive quantitative approach. Financial performance was measured via Return on Assets (ROA) and Return on Equity (ROE), while productivity was measured using operating income per employee. Analytical methods included descriptive statistics, a one-sample t-test, simple linear regression, and Pearson correlation analysis. Statistical results indicate that: (1) ROA and ROE did not differ significantly from national banking industry benchmarks (t-ROA=1.094, p=0.335; t-ROE=1.543, p=0.198; p>0.05), indicating financial performance stability; (2) the employee productivity trend showed a significant increase (β=73.644; R²=0.787; p=0.045), with a Pearson correlation of r=0.887 (p=0.045) and absolute growth of 96.90%-rising from IDR 334.12 million (2020) to IDR 658.02 million per employee (2024). These findings confirm hypotheses H1 and H2, support Agency Theory and Human Capital Theory, and imply that the ESOP serves as a strategic mechanism for corporate governance and human capital development in the post-pandemic recovery era.
THE INFLUENCE OF SOCIAL MEDIA AND THE SOCIAL ENVIRONMENT ON STUDENT FINANCIAL MANAGEMENT WITH FINANCIAL LITERACY AS A MODERATING VARIABLE (CASE STUDY OF ACCOUNTING STUDENTS OF THE CLASS OF 2024) Kurnia, Lely; Usman, Ernawaty; Din, Muhammad; Sugianto, Sugianto
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): 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.v15i02.54775

Abstract

Abstract This research investigates how social media exposure and the surrounding social environment shape financial management practices among university students, examining whether financial literacy serves as a moderating factor. Utilizing a quantitative design, the study gathered data via questionnaires from a sample of 127 students. Data were processed using multiple linear regression and Moderated Regression Analysis (MRA) within IBM SPSS. Findings reveal that both social media usage and financial literacy exert a positive and statistically significant impact on students' financial management. In contrast, the social environment demonstrated significance only in the initial model. When analyzed simultaneously, all three variables showed a significant collective influence on financial management outcomes. However, the moderation analysis indicated that financial literacy does not buffer or alter the relationship between social media/social environment and financial management. Consequently, this suggests that financial literacy functions primarily as an independent driver of financial behavior rather than as a moderating variable in this context.  Keywords: social media, social environment, financial literacy, college students' financial management, moderation.
Dampak Food Waste terhadap Biaya Operasional pada Usaha Kuliner Skala Kecil: Studi Kasus Donat Fitri Palu Felicia Pavita Cendana; Revalino Juan Farel; Ernawaty Usman; Abdul Pattawe; Sugianto
Tangible Journal Vol. 11 No. 1 (2026): (in press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v11i1.727

Abstract

Food waste is often considered a significant operational cost burden for culinary businesses. This study analyzes the real impact of food waste on cost efficiency at Donat Fitri Palu, a small-scale culinary business. The researchers used a descriptive qualitative approach, collecting data through in-depth interviews, observation, and documentation of production activities. The main findings reveal an interesting fact: Donat Fitri Palu does not implement a formal cost accounting system, but instead uses “intuitive cost control” that relies heavily on market experience. This strategy is realized through dynamic adjustments to daily production volumes in order to proactively respond to consumer demand. This approach has proven successful in significantly reducing food waste, while unsold products that are still fit for consumption are not considered a total loss, but are managed as surplus food through discount pricing or distribution to employees. The results of this study prove that a targeted intuitive control strategy can minimize the impact of food waste losses and directly contribute to the cost efficiency of MSME operations.
Analysis of the State Budget Management System Using the SAKTI Application : A Case Study at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province Widya Widya; Sugianto Sugianto; Masruddin Masruddin; Mustamin Mustamin
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.346

Abstract

This research aims to analyze the implementation of the State Institutional Financial Application System (SAKTI) in the management of the State Revenue and Expenditure Budget (APBN) at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province. The primary focus of this study is to identify the benefits obtained and the challenges faced during the application process. The research method used is descriptive qualitative, with data collection techniques involving interviews, observation, and documentation. The results indicate that the implementation of the SAKTI Application has provided significant positive impacts, particularly in increasing the efficiency of financial management. This is evidenced by the acceleration of administrative processes, more systematic preparation of financial reports, and a reduction in the potential for recording errors. Furthermore, the application also supports improved transparency and accountability in budget utilization, thereby contributing to the realization of more effective, efficient, and sustainable state financial governance within the maritime and fisheries sector. Nevertheless, the research also found constraints that require serious attention, including issues related to the stability of the system and network, which is not yet optimal. This obstacle frequently hinders smooth operations, especially during periods of high workload. Therefore, an improvement in technological infrastructure and adequate technical support is necessary to ensure the application can be implemented more maximally. The findings of this research are expected to serve as a reference for policymakers in formulating strategies to enhance the quality of APBN management through the utilization of information technology in regional government agencies.
ANALYSIS OF PUBLIC SECTOR MANAGEMENT ACCOUNTING SYSTEM IN SUB-DISTRICT OFFICE MANTIKULORE, PALU CITY Ade Ainun Ariyanti; Fadhilla Septiani; Merinda Anisa; Ernawaty Usman; Abdul Pattawe; Sugianto
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22141489

Abstract

This study aims to analyze the implementation of a management accounting system in the public sector, specifically at the Mantikulore Village Office. The study used a qualitative approach with descriptive methods through observation, interviews, and documentation. The results indicate that the management accounting system has been implemented, but is not yet optimal, particularly in aspects of information timeliness, data integration, and the use of information technology. Furthermore, the main obstacles faced include limited human resources and weak internal control systems. Therefore, strengthening technology-based information systems and increasing human resource capacity are necessary to improve accountability and public service performance.
Co-Authors 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 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 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 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, 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