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All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Konversi JURNAL AGRILAND Journal of Governance and Public Policy Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Chemurgy Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Pusaka : Jurnal Khazanah Keagamaan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Civics Education And Social Science Journal (CESSJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Engineering, Science and Information Technology Jurnal Pengabdian kepada Masyarakat IJORER : International Journal of Recent Educational Research JURNAL ILMIAH GLOBAL EDUCATION Unram Journal of Community Service (UJCS) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) Indonesian Journal of Applied Accounting and Finance 12 Waiheru Journal of Management and Administration Provision Amkop Management Accounting Review (AMAR) Journal of Applied Accounting Research Horizon Journal of Economics and Management Scienties Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of English Education Forum (JEEF) Welfare: Jurnal Pengabdian Masyarakat Indonesian Journal of Taxation and Accounting
Abdul Kahar
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
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Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Sintiani, Tina; Sugianto; Kahar, Abdul; Usman, Ernawaty
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.
Postponement of the Inauguration of the Council Secretary at Bone Regency DPRD: Impact on Government Administration Yusmar, Syarifuddin; Kahar, Abdul; HM, Syarifuddin; Asdar, Muhammad; ⁠Erviandy, ⁠Erviandy
Journal of Management and Administration Provision Vol. 4 No. 3 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i3.286

Abstract

The delay in opening the DPRD Secretary in Bone Regency also underscores the issue of bureaucratic processes and how it affects governance more generally. This paper evaluates administrative, political and social consequences of the delay through a qualitative literature review approach that relies on accredited national and international journals and applicable regulatory documents. The results indicate that the unfilled office of the Secretary interfered with the administrative coordination between the executive and the legislative branch and caused delays in making decisions, budget planning, and even formulating legislative policies. Politically, this demotion of the Speaker of the DPRD to provide a recommendation without a valid reason served only to create more tension between the two branches, undermine cooperation, and extend the periods of political confrontations. In social terms, the halted process gave the impression of lack of transparency and political interference, as it weakened the institutional trust of the population in government and destroyed the reputation of democratic governance. The analysis of regulatory institutions also demonstrates that Government Regulation No. 18 of 2016 allows the Speaker a high degree of discretionary power, which, when abused, may hinder the running of the administrative machinery and undermine institutional credibility. To overcome these, the research suggests reforms to demystify the processes, improve communication between the executive and legislative departments, redefine the power of the Speaker to be objective and improve transparency with oversight and mediation procedures. It is also necessary not only to avoid administrative stalemates but also to ensure that people have faith in democratic procedures. The example of Bone Regency can therefore underpin valuable lessons regarding the connection between procedural compliance, institutional stability and the quality of governance during the era of decentralization in Indonesia.
Uji Konsentrasi Ekstrak Daun Serai (Cymbopogon citratus) Terhadap Mortalitas Hama Ulat Api (Setothosea asigna) Pada Pembibitan Kelapa Sawit (Elaeis guineensis Jacq.) Farida, Aida; Parinduri, Sulthon; Kahar, Abdul; Handoko, Habib
AGRILAND Jurnal Ilmu Pertanian Vol 11, No 3 (2023): Agriland: Jurnal Ilmu Pertanian
Publisher : Universitas Islam sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/agr.v11i3.9000

Abstract

Tujuan penelitian ini adalah untuk mengetahui konsenterasi ekstrak daun serai (Cymbopogon citratus) terhadap mortalitas hama ulat api (Setothosea asigna), Daun serai (Cimbopogon citratus) berpotensi sebagai insektisida nabati karena kandungan alkaloid, terpenoid dan flavonoid yang sangat beracun bagi serangga. Penelitian dilaksanakan kebun Praktek Institut Teknologi Sawit Indonesia (ITSI) Medan. Waktu penelitian selama Mei sampai Juni 2020. Penelitian ini menggunakan Rancangan Acak Kelompok Non Faktorial dengan jumlah taraf 5, dengan perlakuan S0 (Kontrol), S1 (10%), S2 (20%), S3 (30%), dan S4 (40%). Parameter yang di amati yaitu : Mortalitas ulat api, Intensitas serangan ulat api, dan Kecepatan kematian. Hasil penelitian ini disimpulkan bahwa ekstrak daun serai (Cymbopogon citratus) dapat mengendalikan ulat api, dengan konsentrasi 40% efektif meningkatkan mortalitas ulat api sebesar 100% pada hari ke 5 dan menekan intensitas serangan ulat api sebesar 27.17 % pada daun bibit kelapa sawit dan kecepatan kematian terbesar 3.06 hari
Vegetable Cultivation Using Residents' Yard Land to Increase Food Security in Gelanggang Village, East Sakra District, East Lombok Regency Kahar, Abdul; Hanani, Hulfiatun; Rizwan, Mohamad Rido; Juniarti, Juniarti; Yuliana, Yuliana; Fitri, Ruhil; Nabilah, Nabilah; Komalasari, Ulvi Intan; Fathan, Muhammad; Azhari, Rudi; Hikmawati, Hikmawati
Unram Journal of Community Service Vol. 5 No. 1 (2024): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i1.571

Abstract

Gelanggang Village is one of the villages located in East Sakra District, East Lombok Regency, which has great potential in the agricultural sector and almost 90% of the people living in Gelanggang village work as farmers. However, other plants such as vegetables, which are one of the food necessities, are not widely planted and cultivated, because they are considered less productive for the community. Apart from that, the people of Gelanggang village also have large plots of land which are not utilized. The aim of the main KKN-PMD program activities in Gelanggang Village is to provide education regarding the use of residents' yards for cultivating vegetable crops and increasing the food security of the Gelanggang Village community. The stages in carrying out the main KKN-PMD work program activities in Gelanggang Village are the first stage sowing vegetable seeds, the second stage making Verticulture shelves and the last stage carrying out outreach. The result obtained from this activity is that by conducting outreach related to vegetable cultivation, this can provide education regarding the use of residents' yard land for cultivating vegetable plants. Apart from that, this outreach is also an effort to increase the food security of the Gelanggang village community
Socialization Writing Work Write Scientific Based Class Action Research For Teacher School Base In Rijang Panua Village Hermansyah, Sam; M, Usman; Kahar, Abdul; .Lababa, Lababa
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2023): Welfare : September 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i3.542

Abstract

Tujuan dari kegiatan ini adalah membuat guru mampu melakukan penelitian ilmiah, termasuk PTK, sehingga dapat dimanfaatkan untuk pengembangan profesionalisme. Masalah yang dihadapi oleh guru adalah bagaimana mengoptimalkan pembuatan Penelitian Tindakan Kelas bagi guru SD di Desa Rijang Panua. Kegiatan pengabdian dilakukan dengan pendekatan sosialisasi. Metode yang digunakan adalah ceramah, diskusi, dan praktik. Hasil dari kegiatan ini mencapai target yang ditetapkan. Prestasi yang dicapai adalah guru mampu menghasilkan PTK yang berkualitas. Pelaksanaan pengabdian masyarakat diikuti oleh 25 guru dari target 30 guru. Dengan demikian, capaian peserta mencapai 83% atau dapat dinilai baik. Kesimpulan dari kegiatan ini adalah pencapaian target materi telah sesuai dengan yang direncanakan dalam kegiatan pengabdian ini dan dapat dinilai baik.
Akuntabilitas dan Trasparansi Pengelolaan Keuangan Partai Politik (Studi Kasus DPC Partai Demokrat Provinsi Sulawesi Tengah) Mappanyukki, Andi; Vinny Anggitresia, Thalia; Oktaviani Sultan, Resky; Maharani, Adinda; Suci Rahmadani, Indah; Pattawe, Abdul; Kahar, Abdul; Usman, Ernawaty
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
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.v10i2.668

Abstract

This study aims to understand how political party administrators understand political party financial reporting. In addition, it continues with a discussion on understanding the principles of transparency and accountability in political party financial reporting. The object of research in this study is the branch representative council (DPC) of the Democratic Party of Central Sulawesi Province. This qualitative study uses a phenomenological approach, data collection techniques using interviews, documentation, and direct observation. The results of the study show that: The understanding of political party administrators in the Democratic DPC of Central Sulawesi Province regarding financial reporting obligations according to Law Number 2 of 2011 is quite good. The Democratic DPC of Central Sulawesi Province has also presented financial reports according to Article 39 of Law Number 2 of 2011 concerning Political Parties. In terms of transparency and accountability, political parties have presented financial reports that can meet these criteria. However, this study also found that the transparency aspect in political party financial reporting is still not optimal.
A Collaborative Accountability in Mosque Governance: Integrating the Value of Ta’awun and Agency Theory at the Muhammad Cheng Ho Mosque Maharani, Maharani; Sugianto, Sugianto; Kahar, Abdul; Usman, Ernawaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5770

Abstract

This study aims to reveal a collaborative accountability model in the governance of the Muhammad Cheng Ho Mosque through the integration of agency theory and Ta’awun values as the basis for ethical accountability. A ideographic configurative case study approach was used to explore patterns of relationships and accountability practices between mosque administrators, congregations, and companies as key actors in the religious non-profit accountability system. Data were obtained through in-depth interviews and documentation, then analyzed thematically to reveal the configuration of meanings that shaped accountability practices. The results show that accountability is carried out in two main dimensions: the formal dimension, through open financial recording and reporting to congregations and corporate partners; and the social-spiritual dimension, through the internalization of the values of trust, honesty, and the spirit of Ta’awun in mosque activities. The integration of these two dimensions gives rise to a collaborative accountability model that not only strengthens trust and moral legitimacy but also expands the function of accounting as a means of building social harmony. This study confirms that Islamic principles have the potential to harmonize modern governance mechanisms with spiritual ethics, while providing a foundation for the development of religious non-profit accountability practices that are locally relevant and adaptable to global demands.
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.
Kekayaan Mangrove yang Tersembunyi: Peran Akuntansi Lingkungan dalam Penilaian dan Pelaporan Aset Karbon Biru di Kabupaten Donggala Miluana, Miluana; Mustamin, Mustamin; Betty, Betty; Kahar, Abdul
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.336

Abstract

Perubahan iklim menuntut strategi mitigasi yang efektif melalui pemanfaatan ekosistem pesisir sebagai penyerap karbon berkapasitas tinggi. Penelitian ini bertujuan untuk mengidentifikasi kondisi ekosistem karbon biru di Desa Surumana, mengestimasi penyerapan karbon biru serta valuasi ekonominya, serta menyusun kerangka pelaporan akuntansi lingkungan untuk pemerintah daerah. Penelitian ini menggunakan metode campuran (Mixed Methods), yang mengombinasikan kuantitatif data biofisik melalui plot sampling dan persamaan alometrik, dengan analisis kualitatif melalui wawancara mendalam. Hasil kuantifikasi menunjukkan total cadangan karbon yang tersimpan pada biomassa Mangrove Desa Surumana mencapai 153,97 ton CO2e. Nilai ekonomi karbon menggunakan Market Price Method Rp 144.000 (IDX Carbon), diestimasi menjadi Rp 22.171.680. Temuan ini menunjukkan bahwa penyerapan karbon memiliki nilai ekonomi yang signifikan namun belum tercatat dalam sistem pencatatan. Penelitian ini menghasilkan kerangka pelaporan berbasis SEEA-EA sebagai acuan penyajian aset karbon biru dalam neraca lingkungan daerah
The Influence Of E-Wallet Usage And Financial Literacy On Personal Financial Behavior Among Accounting Students Of The Faculty Of Economics And Business Tadulako University Yusriyani, Yusriyani Herawaty Kurnia; Mile, Yuldi; Kahar, Abdul; Masdar, Rahma; Furqan, Andi Chairil
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3443

Abstract

The purpose of this study is to analyze the financial literacy of accounting students at the Faculty of Economics and Business, Tadulako University and how they use e-wallets. This study uses quantitative techniques to synthesize the results of experiments that test the influence of financial literacy and digital wallet use on personal financial behavior (variable Y). We used a sample size of 90 people for this study. Simple random sampling was used in this study for sampling purposes. The essence of simple random sampling is to randomly select a subset of the population from a larger population without considering demographic factors. Each research instrument has been proven to be valid and reliable based on the results of the research. Financial literacy and the use of digital wallets have a positive and significant impact on students' personal financial behavior. Research also shows that financial literacy has a great influence, suggesting that digital wallets and a strong understanding of money can shape students' spending habits to be more responsible and focused.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Aida Farida Alim, Saskia S Amir, Andi Mattulada Anatasya, Anatasya Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Anggy Giri Prawiyogi Ardiah, Rida Arfan Arfan Ari Susandy Sanjaya, Ari Susandy AYU LESTARI Ayu, Yessika Putri Azhari, Rudi Azzahra, Iftitah Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf betty betty Daniati Hi Arsyad Daniel Happy Putra Danijubal, Muhammad Vikar Dewa Made Adi Dharma Eka De Patmonsela Liow eko heryadi, eko Ernawaty Usman Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim Firyaal, Rosa Assyifa FITRI, RUHIL Furqan, Andi Chairil Gafar, Masrin Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jannah, Aulia Miftahul Jayawarsa, A.A. Ketut Juniarti Juniarti Karmila, Karmila mil Khoiroh, Ianatul Komalasari, Ulvi Intan Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar M, Usman Machfudz, Machfudz Maharani Maharani, Maharani Maharani, Adinda Makmur, Syarif Mappanyukki, Andi Masruddin Meldawati, Lucyana Miftahul Jannah Mile, Yuldi Miluana, Miluana Mitha Mitha, Mitha Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad Muhammad Din MUHAMMAD FAHMI Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Nasir Muhammad Riduan, Muhammad Muhammad Takdir, Muhammad Muliati Muliati Muliati Muliati, Muliati Mulyani, Nunuk Muslimin Muslimin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustika Mustika Mustofik, Feri Nabilah Nabilah Naspia Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa Nursifa NURWAHIDAH NURWAHIDAH Oktaviani Sultan, Resky Palampanga, Anhulaila M. Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Purwanti, Dewi Junita Putri, Dwi Thia Rahma Masdar Rangga, Wahyudi Retno Wulandari Retno Wulandari Ridwan, Arif Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sintiani, Tina Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tanra, Andi Ainil Mufidah Tenripada Tenripada, Tenripada Tumiwa, Sinta Veronika Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yuliana Yuliana Yusriyani, Yusriyani Herawaty Kurnia Zaidan, Muhammad Zuly Qodir ⁠Erviandy, ⁠Erviandy