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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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The Meaning of Profit from the Perspective of Rice Farmers in Desa Kabalo, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una Nur Afifa; Sugianto; Tenripada; Ernawaty Usman
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.
Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Tina Sintiani; Sugianto; Abdul Kahar; Ernawaty Usman
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.
Financial Literacy, Fintech Adoption, and the Financial Performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia Sugianto; Maria Lusiana
Journal of Management Vol. 5 No. 2 (2026): July-December
Publisher : Yayasan Pendidikan Belajar Berdikari

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

Abstract

This study examines the influence of financial literacy and financial technology (fintech) adoption on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs constitute the backbone of the Indonesian economy, yet many continue to face constraints in accessing formal financial services and managing financial resources effectively. Using a quantitative approach with data collected from 150 MSME owners across West Java through a structured questionnaire, this study applies multiple linear regression to test the proposed hypotheses. The results indicate that both financial literacy and fintech adoption have a positive and significant effect on MSME financial performance, with fintech adoption showing a slightly stronger influence. These findings suggest that policies aimed at improving financial literacy and expanding access to digital financial services can meaningfully strengthen the resilience and growth of MSMEs. The study contributes to the growing body of literature on digital financial inclusion in emerging economies and offers practical implications for policymakers, financial institutions, and MSME actors.
Strategi Penganggaran dalam Meningkatkan Efisiensi dan Produktivitas UMKM di Era Digital: Studi Kasus Pada Banana Candu Tondo Desak Gayatri; Niluh Diva Meiriani; Abdul Pattawe; Ernawaty Usman; Sugianto Sugianto
Jurnal Wahana Akuntansi Vol 10 No 2 (2025): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v10i2.43091

Abstract

Penelitian ini bertujuan untuk menganalisis strategi penganggaran dalam meningkatkan efisiensi dan produktivitas Usaha Mikro, Kecil, dan Menengah (UMKM) di era digital dengan studi kasus pada Banana Candu Tondo. Penelitian ini menggunakan metode kualitatif deskriptif melalui pendekatan studi kasus, dengan teknik pengumpulan data berupa wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa meskipun sistem penganggaran masih dilakukan secara manual, penerapan strategi efisiensi seperti pembelian bahan baku terencana, negosiasi biaya sewa, dan promosi digital mampu meningkatkan produktivitas usaha. Kendala utama meliputi rendahnya literasi digital dan kontrol keuangan yang belum optimal. Penelitian ini menegaskan pentingnya digitalisasi penganggaran serta peningkatan kapasitas sumber daya manusia guna memperkuat efisiensi dan daya saing UMKM di era digital.
ANALISIS FAKTOR RENDAHNYA TINGKAT PENYUSUNAN ANGGARAN PADA UMKM THRIFTINGAJA Ni Luh Sulastri; Ni Gusti Ayu; Ernawaty Usman; Abdul Pattawe; Sugianto Sugianto
Jurnal Wahana Akuntansi Vol 10 No 2 (2025): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v10i2.43092

Abstract

Penelitian ini bertujuan untuk menelaah secara mendalam berbagai faktor yang membuat praktik penyusunan anggaran pada Usaha Mikro, Kecil, dan Menengah (UMKM) Thriftingaja masih rendah. Melalui pendekatan kualitatif dengan metode deskriptif, penelitian ini mengungkap bagaimana pelaku UMKM mengelola keuangan dan sejauh mana mereka memahami peran anggaran dalam kegiatan operasional. Temuan penelitian menunjukkan bahwa penyusunan anggaran belum berjalan optimal karena pencatatan keuangan masih sederhana, kemampuan sumber daya manusia terbatas, serta rendahnya pemahaman pelaku usaha mengenai prinsip dasar akuntansi dan pentingnya perencanaan keuangan. Selain itu, anggaran belum dianggap sebagai alat strategis untuk mendukung pengambilan keputusan, sehingga banyak keputusan bisnis yang dibuat berdasarkan perkiraan atau intuisi semata. Situasi ini berpengaruh pada kurang efektifnya perencanaan biaya, pengendalian arus kas, dan penilaian kinerja usaha. Karena itu, diperlukan pelatihan, pendampingan, dan penggunaan alat bantu yang mudah dipahami agar pelaku UMKM dapat menyusun anggaran secara lebih terstruktur dan konsisten, sehingga mampu meningkatkan tata kelola keuangan dan memperkuat keberlanjutan usaha.
The Influence of Internal Control Systems, Human Resource Competence and Work Motivation on the Quality of Financial Reports (Study of Regional Apparatus Organizations in the City of Palu) Ahmad Rusdiaman; Jurana; Femilia Zahra; Sugianto
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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

Abstract

This study aims to examine and analyze the partial and simultaneous effects of internal control systems, human resource competence, and work motivation on the quality of financial statements in Regional Apparatus Organizations (OPD) of Palu City. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to 82 respondents from 41 OPDs. The sampling technique used is a saturated sampling method. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. The results indicate that internal control systems, human resource competence, and work motivation have a positive and significant effect on the quality of financial statements, both simultaneously and partially. Human resource competence shows the most dominant influence compared to other variables. These findings suggest that improving the effectiveness of internal control systems, enhancing employee competencies, and strengthening work motivation are essential factors in producing reliable, relevant, and high-quality financial reports in the public sector. This study contributes to the public sector accounting literature by providing empirical evidence on the determinants of financial reporting quality at the local government level. Practically, the findings offer insights for policymakers to strengthen governance, accountability, and transparency in financial management.
Strategi Penyusunan Anggaran Penjualan Dalam Mendukung Keberhasilan Usaha Bunga Apriliani; Sakina Sakina; Ernawaty Usman; Abdul Pattawe; 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.
Financial Literacy: Its Paradoxical Effect on MSME Financial Management in the Digital Era Dhea Resthy Ananda; Muhammad Ilham Pakawaru; Sugianto Sugianto; Rika Febby Rhamadhani
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.954

Abstract

Purpose: This study investigates the effects of financial literacy and financial technology (e-wallet usage) on the financial management practices of micro, small, and medium enterprises (MSMEs) in Palu City. Research Method: A quantitative research design was employed using primary data collected through questionnaires administered to MSME owners. The proposed relationships were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS. Results and Discussion: The results indicate that financial literacy significantly influences MSME financial management. However, higher levels of financial knowledge do not automatically translate into more effective financial management practices. In contrast, e-wallet usage exhibits a positive but statistically insignificant effect, suggesting that digital payment adoption alone is insufficient to improve financial management. These findings reveal a persistent gap between financial capability, technology adoption, and the practical implementation of sound financial management. Implications: Policymakers should complement financial literacy and digitalization initiatives with practical training that strengthens MSMEs' ability to integrate financial knowledge and digital technologies into everyday financial decision-making. Originality: This study extends the MSME finance literature by simultaneously examining financial literacy and e-wallet adoption within an emerging economy context, demonstrating that digital financial technology does not necessarily enhance financial management unless supported by adequate financial capability and effective managerial application.
Analisis Penerapan Aplikasi Mobile banking pada Nasabah Bank Sulteng Cabang Sigi Yunita Angelika; Sugianto Sugianto; Abdul Pattawe; Ilham Pakkawaru
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.717

Abstract

The low level of mobile banking adoption at PT. Bank Sulteng Sigi Branch as a representative of regional banks in rural areas is the background of this study. This study aims to analyze the adoption of mobile banking applications and identify the factors that influence it, namely ease of use, perceived benefits, security, digital literacy, and technological infrastructure. A quantitative approach with a survey method was used through the distribution of a five-point Likert scale questionnaire to 85 customers, and analyzed using validity tests, reliability, classical assumption tests, and multiple linear regression assisted by SPSS. The results of the study indicate that all five variables simultaneously have a significant effect, while partially only perceived benefits, digital literacy, and technological infrastructure have a positive and significant effect. In conclusion, these three factors are the main drivers of mobile banking adoption at regional banks in rural areas, so it is expected to be a consideration for Bank Sulteng in designing strategies to improve mobile banking adoption that are appropriate to the characteristics of customers in the Sigi area.
Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada SD Islam Cahaya Khalifah Palu Afriani Afriani; Sugianto Sugianto; Betty Betty; Muhammad Iqbal
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.754

Abstract

Accountable and transparent management of School Operational Assistance (BOS) funds is essential to achieving good school financial governance and improving the quality of education. This study aims to analyze the implementation of accountability and transparency in the management of BOS funds at SD Islam Cahaya Khalifah Palu. A qualitative approach with a case study design was employed. Data were collected through interviews, observations, and documentation involving the principal, BOS treasurer, teachers, and the school committee. Data were analyzed using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing, while data validity was ensured through source triangulation. The findings indicate that accountability has been implemented through planning based on the School Activity and Budget Plan (RKAS), implementation in accordance with technical guidelines, proper financial administration, and reporting using the ARKAS application. Transparency is reflected in the involvement of the school committee in planning, dissemination of financial information to school stakeholders, the provision of information boards, and openness to supervision by the Education Office. The study concludes that the management of BOS funds at SD Islam Cahaya Khalifah Palu reflects the principles of good governance through accountability, transparency, and compliance with applicable regulations.
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