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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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Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5k5xj226

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.
Strategi Penyusunan Anggaran Penjualan Dalam Mendukung Keberhasilan Usaha Apriliani, Bunga; Sakina, Sakina; Usman, Ernawaty; Pattawe, Abdul; Sugianto, Sugianto
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1250

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis strategi penyusunan anggaran penjualan dalam mendukung keberhasilan usaha Sate Taichan Suprapto di Kota Palu. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara mendalam dengan pemilik usaha, observasi langsung pada operasional harian, dan dokumentasi catatan pemasukan serta pengeluaran. Hasil analisis memperlihatkan bahwa unit usaha ini masih belum mengimplementasikan sistem anggaran penjualan formal, dengan pencatatan keuangan sederhana menggunakan Microsoft Excel dan realisasi penjualan mencapai 80–85% dari target yang ditetapkan. Harga jual Rp2.500 per tusuk ditetapkan tanpa perhitungan Harga Pokok Penjualan (HPP) yang sistematis. Pemilik usaha menyadari pentingnya anggaran namun terkendala keterbatasan pengetahuan teknis dan ketersediaan data historis penjualan. Disimpulkan bahwa anggaran penjualan berperan strategis dalam meningkatkan efektivitas perencanaan usaha, efisiensi penggunaan bahan baku, dan pengendalian biaya operasional UMKM kuliner.   The aim of this research is to analyze sales budgeting strategies in supporting the business success of Sate Taichan Suprapto in Palu City. The method used is descriptive qualitative through in-depth interviews with the business owner, direct observation of daily operations, and documentation of income and expenditure records. The research findings indicate that this business has not implemented a formal sales budgeting system, with simple financial recording using Microsoft Excel and sales realization reaching 80–85% of the set targets. The selling price of IDR 2,500 per skewer is determined without systematic Cost of Goods Sold (COGS) calculation. The business owner acknowledges the importance of budgeting but is constrained by limited technical knowledge and availability of historical sales data. It is concluded that sales budgeting plays a strategic role in improving business planning effectiveness, raw material usage efficiency, and operational cost control in culinary MSMEs.
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 (Accepted)
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 (Accepted)
Publisher : SAFE-Network

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

Abstract

This study examines 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. The primary objective is to evaluate how equity-based compensation serves as a strategic tool for corporate governance and human capital optimization in the Indonesian state-owned banking sector. Using a quantitative descriptive approach, the study utilizes secondary data sourced from the company’s audited annual reports. Financial performance is measured through Return on Assets (ROA) and Return on Equity (ROE), while employee productivity is assessed using operating revenue per employee. Data analysis was conducted via descriptive statistics and trend analysis to observe longitudinal shifts. The results indicate that financial performance remained robust and stable, with ROA averaging 2.39% (SD=0.82%) and ROE averaging 14.93% (SD=4.66%), thereby confirming H1. Furthermore, employee productivity showed a significant upward trajectory, increasing by 96.90% from Rp334.12 million in 2020 to Rp658.02 million per employee in 2024, confirming H2. In conclusion, the findings provide strong empirical support for Agency Theory and Human Capital Theory, suggesting that ESOP effectively aligns employee interests with shareholder goals, particularly during the post-pandemic recovery phase. This study implies that ESOP is a viable mechanism for maintaining competitive advantage in large-scale financial institutions.
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 (On Proses)
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.
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