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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 Effect of Accountability on Investment in Encouraging Regional Independence (A Study on Provinces in Indonesia) Fidiatuljana Fidiatuljana; Sugianto Sugianto; Ernawaty Usman; Fajar Gilang Yudistira
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
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.
Balanced Scorecard as a Performance Measurement Tool for PT Aneka Tambang Tbk Listed on the Indonesia Stock Exchange Fhara Oktavia Sari; Sugianto Sugianto; Nina Yusnita Yamin; Muhammad Ilham Pakawaru
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.255

Abstract

This research aims to assess the performance of PT. Antam Tbk uses the Balanced Scorecard as a performance measurement tool for 2021-2023. The company's performance measurement will utilize four perspectives from the Balanced Scorecard, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. This study adopts a descriptive design and relies on secondary data, including annual reports and financial statements of PT. Antam Tbk for 2021-2023. The results show that the company's financial perspective shows a strong ability to generate profits. However, there was a significant decline in performance in 2023. Both the customer perspective and the internal business process perspective show similar results, experiencing a considerable decline every year. Regarding the perspective of learning and growth, it can be concluded that PT. Antam Tbk showed inconsistent performance in human resource development, which was reflected in fluctuations in employee productivity.
Penerapan Perhitungan Biaya Relevan Dan Non Relevan Dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Cv Ady Irma Tadulako: The Application of Relevant and Non-Relevant Cost Calculation in Decision Making to Accept or Reject Special Orders at CV Ady Irma Tadulako Erna Pujianti; Suhartini; Masni; Ernawati Usman; Sugianto
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9320

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengevaluasi bagaimana penerapan perhitungan biaya relevan dan nonrelevan dapat mempengaruhi pengambilan keputusan terkait penerimaan atau penolakan pesanan khusus di CV Ady Irma Tadulako. Penelitian menggunakan pendekatan deskriptif kualitatif, dengan metode analisis data berupa pemisahan biaya produksi tirai kayu anyaman ke dalam kategori relevan dan tidak relevan.Temuan dari penelitian ini menunjukkan bahwa setiap ukuran pesanan khusus, mulai dari tirai berukuran 2 x 1 meter hingga 2 x 3 meter, menghasilkan keuntungan bersih apabila perhitungan hanya memperhitungkan biaya relevan. Biaya relevan meliputi bahan baku langsung, upah tenaga kerja langsung, dan overhead variabel, sedangkan beban seperti penyusutan aset dan biaya tetap lainnya tergolong ke dalam biaya nonrelevan.Oleh karena itu, keputusan untuk menerima pesanan menjadi rasional secara finansial jika pendapatan yang diperoleh melebihi jumlah biaya relevan yang dikeluarkan. Kesimpulannya, analisis biaya relevan terbukti menjadi alat bantu manajemen yang efektif dalam pengambilan keputusan jangka pendek, serta berkontribusi terhadap peningkatan efisiensi operasional dan profitabilitas perusahaan.
Kepedulian Dan Pengetahuan Pelaku Usaha Mengenai Konsep Environmental Accounting Di Pabrik Tahu Afifah: The Concern And Knowledge Of Businesses About The Environmental Accounting Concept At Afifah Tofu Factory Amelia Fravitasari Todingallo; Gracia Carolina Yusuf; Ervina; Sugianto; Ernawaty Usman
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9322

Abstract

Penelitian ini ditujukan guna mengeksplorasi taraf kepedulian serta pemahaman pelaku usaha di Pabrik Tahu Super Afifah Kota Palu mengenai konsep akuntansi lingkungan dan dampaknya terhadap keberlanjutan usaha. Penelitian ini memanfaatkan pendekatan kualitatif deskriptif, dengan subjek penelitian yakni pimpinan pabrik dan dua orang pekerja produksi. Pengumpulan data diselenggarakan melalui observasi dan wawancara mendalam. Temuan penelitian menunjukkan bahwa Pabrik Tahu Super Afifah telah mengelola limbah secara efektif, limbah padat (ampas tahu) dijual menjadi pakan ternak, sedangkan limbah cair diolah menjadi biogas, sehingga mengurangi polusi dan memberikan manfaat ekonomi tambahan. Penerapan konsep akuntansi lingkungan juga terlihat dari investasi peralatan filtrasi dan pemeliharaan sistem pembuangan limbah, yang memastikan air limbah yang dibuang memenuhi standar lingkungan (tidak berwarna coklat dan tidak berbau). Namun, praktik akuntansi lingkungan belum sepenuhnya tercermin dalam catatan keuangan pabrik, biaya lingkungan seperti modifikasi peralatan tidak diidentifikasi atau dilaporkan, yang menunjukkan kurangnya pemahaman tentang pentingnya transparansi biaya lingkungan. Peningkatan penerapan formal akuntansi lingkungan di Pabrik Tahu Super Afifah dapat membantu proses pengidentifikasian serta pengelolaan biaya lingkungan dengan lebih efektif, membuat efisiensi biaya meningkat, memastikan kepatuhan pada peraturan, serta mendukung keberlanjutan lingkungan.
Pengaruh Kemandirian Fiskal dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah dengan Rasio Keserasian Belanja sebagai Variabel Intervening Daud Ruranto Buntulabi; I Putu Pari Sutrisna; Kristin Natalia Ingkiriwang; Ernawaty Usman; Sugianto Sugianto; Rahmi Syafitri
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3265

Abstract

. This study aims to examine the effects of fiscal autonomy and capital expenditure on the financial performance of local governments, with the expenditure consistency ratio as an intervening variable. The study employs a quantitative approach using an explanatory research design. The research data consists of secondary data obtained from the Central Statistics Agency (BPS) for the period 2021–2022. Data analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with the assistance of the WarpPLS software. The results indicate that fiscal autonomy and capital expenditure have a positive and significant effect on the expenditure consistency ratio. Furthermore, both variables were also found to have a positive and significant effect on local government financial performance. Conversely, the expenditure consistency ratio has a negative and significant effect on local government financial performance. These findings suggest that the balance of local government expenditure structure does not necessarily reflect the effectiveness and efficiency of local financial management. This study also demonstrates that the expenditure balance ratio mediates the effects of fiscal autonomy and capital expenditure on local government financial performance through a partial mediation mechanism that tends to weaken these relationships. Thus, improvements in local government financial performance are influenced not only by fiscal capacity and the magnitude of expenditure allocations but also by the quality of budget management.
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