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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 Jurnal Pengabdian kepada Masyarakat IJORER : International Journal of Recent Educational Research JCA (Jurnal Cendekia Akuntansi) JURNAL ILMIAH GLOBAL EDUCATION Unram Journal of Community Service (UJCS) International Journal of Social Science, Education, Communication and Economics Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) Journal of Management and Administration Provision Journal of Applied Accounting Research Horizon Journal of Economics and Management Scienties Akuntansi: Jurnal Riset Ilmu Akuntansi Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of English Education Forum (JEEF) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Accounting and Management (JAM) Welfare: Jurnal Pengabdian Masyarakat Indonesia Economic Journal Indonesian Journal of Taxation and Accounting
Abdul Kahar
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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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.
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.
THE EFFECT OF INCOME EXPECTATIONS, FINANCIAL LITERACY, AND FAMILY ENVIRONMENTAL ON ENTREPRENEURIAL INTEREST AMONG ACCOUNTING STUDENTS AT TADULAKO UNIVERSITY Jannah, Miftahul; Mile, Yuldi; Kahar, Abdul; Jamaluddin, Jamaluddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (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.v15i01.53182

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ekspektasi pendapatan, literasi keuangan, dan lingkungan keluarga terhadap minat berwirausaha mahasiswa Program Studi Akuntansi Universitas Tadulako. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linear berganda. Sampel penelitian terdiri dari mahasiswa yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa ekspektasi pendapatan berpengaruh positif dan signifikan terhadap minat berwirausaha dengan koefisien regresi sebesar 0,327 (p = 0,008). Literasi keuangan juga berpengaruh positif dan signifikan terhadap minat berwirausaha (koefisien = 0,492, p = 0,016), sedangkan lingkungan keluarga memiliki pengaruh positif dan signifikan serta menjadi faktor dominan (koefisien = 0,511, p = 0,000). Temuan ini menegaskan bahwa mahasiswa cenderung memilih kewirausahaan sebagai jalur karier berdasarkan potensi penghasilan, kemampuan pengelolaan keuangan, dan dukungan keluarga. Berdasarkan hasil penelitian, disarankan agar mahasiswa meningkatkan literasi keuangan, membangun ekspektasi pendapatan yang realistis, dan memanfaatkan dukungan keluarga, serta pihak universitas menyediakan program pembelajaran kewirausahaan yang aplikatif
THE EFFECT OF FINANCIAL LITERACY AND THE USE OF CORETAX ON PERCEPTIONS OF TAX COMPLIANCE (A STUDY OF SME TAXPAYERS IN SIGI REGENCY) Anatasya, Anatasya; Parwati, Ni Made Suwitri; Kahar, Abdul; Masruddin, Masruddin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (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.v15i01.53305

Abstract

Tax compliance in the Small and Medium Enterprises (SME) sector presents a unique challenge in the era of tax digitalization in Indonesia. This study examines whether financial literacy and Coretax usage influence perceptions of tax compliance among culinary SMEs in Dolo District, Sigi Regency. Using a quantitative approach with multiple linear regression analysis, the research discovered that financial literacy takes a significant role in shaping positive perceptions of tax compliance. Similarly, Coretax usage has been shown to contribute to increased perceptions of compliance. However, these two factors only describe a small portion of the variation in tax compliance, indicating the presence of other external factors that need to be considered in further studies. The outcomes of this research are relevant for tax authorities in designing strategies to improve compliance by strengthening financial literacy capacity and optimizing digital tax systems, especially in regions with diverse geographic and economic characteristics. Kata kunci: Coretax, Tax Digitalization, Tax Compliance, Financial Literacy, SMEs
PENGARUH FOMO DAN BIAS EMOSIONAL TERHADAP NIAT INVESTASI SAHAM GENERASI Z PADA MAHASISWA AKUNTANSI UNTAD Zaidan, Muhammad; Sugianto, Sugianto; Kahar, Abdul; Pakawaru, Muhammad Ilham
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.47-61

Abstract

The rapid expansion of stock investment participation among Generation Z has drawn attention to the growing importance of behavioral factors in financial decision-making. Despite having formal knowledge in accounting and finance, young investors may still be influenced by psychological tendencies when forming investment intentions. This study investigates the effect of investment-related fear of missing out and emotional bias on stock investment intentions among undergraduate accounting students at Tadulako University. A quantitative research approach with an associative design was employed, utilizing data obtained from a self-administered questionnaire distributed to accounting students. The collected data were examined using multiple linear regression analysis. The findings reveal that investment-related fear of missing out and emotional bias contribute positively to students’ intentions to invest in stocks. These results indicate that investment intentions are not solely driven by rational financial considerations, but are also shaped by emotional and behavioral influences. The study underscores the need for financial education programs to incorporate behavioral awareness alongside technical knowledge in order to promote more informed and balanced investment decisions. As the research was conducted within a single institutional setting, future studies are encouraged to expand the scope of respondents and explore additional psychological or social determinants of investment behavior.
Governance Mechanisms and Financial Reporting Quality: The Moderating Role of Leadership Commitment Tenripada; Andi Mattulada; Abdul Kahar; Andi Chairil Furqan; Muhammad Ikbal Abdullah
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.349

Abstract

Purpose – This study examines how internal governance mechanisms and leadership commitment influence the quality of financial reporting in Indonesian local governments. While prior studies emphasize the role of internal control systems and internal audit functions in strengthening public sector accountability, empirical evidence on how leadership commitment interacts with these mechanisms remains limited. This study therefore investigates whether leadership commitment strengthens or alters the relationship between audit findings, internal control maturity, internal audit capability, and financial reporting quality. Methods – This research employs a quantitative approach using panel data from Indonesian local governments. The dataset consists of 2,580 observations derived from audit reports, SPIP maturity assessments, APIP capability evaluations, and local government financial statements. To examine the moderating role of leadership commitment, this study employs Moderated Regression Analysis (MRA) using an interaction approach. Findings – The results show that audit findings are negatively associated with financial reporting quality, whereas SPIP maturity and APIP capability exhibit positive and statistically significant effects. Leadership commitment, proxied by the rate of follow-up on audit recommendations, functions as a conditional moderator. It significantly mitigates the adverse impact of audit findings but simultaneously weakens the positive influence of institutional oversight mechanisms on financial reporting quality.Research implications – The findings highlight that improving financial reporting quality in local governments requires strengthening internal control maturity and internal audit capability while ensuring that leadership commitment reinforces, rather than substitutes, institutional governance mechanisms to sustain effective and credible public financial accountability.Originality – This study contributes to public sector accounting literature by demonstrating that leadership commitment does not always reinforce governance mechanisms and may instead create a decoupling effect between formal institutional controls and financial reporting outcomes.
The The Free Nutritious Meal Policy in Primary Education Institutions in South Sulawesi (Evaluation of the First Semester of MBG Implementation): The Free Nutritious Meal Policy in Primary Education Institutions in South Sulawesi Kahar, Abdul; Giri Prawiyogi, Anggy
IJORER : International Journal of Recent Educational Research Vol. 7 No. 2 (2026): March
Publisher : Faculty of Teacher Training and Education Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46245/ijorer.v7i2.1103

Abstract

This study aims to evaluate the implementation of the Free Nutritious Meal (Makan Bergizi Gratis/MBG) policy in elementary schools across South Sulawesi Province during its first semester of execution. The research background stems from the urgency of improving school-age children’s nutrition as part of a broader human resource development strategy. This study employs a descriptive qualitative approach using an evaluation study design. Data were collected through in-depth interviews with principals, teachers, and parents; direct observation of meal distribution processes; and analysis of policy documents and implementation reports. The evaluation approach adopted in this study is the Discrepancy Evaluation Model (DEM) developed by Malcolm Provus. This model focuses on analyzing the gap between the established standards of the MBG policy and its actual implementation in schools. The evaluation process includes: (1) identifying program standards or criteria, such as meal portions, nutritional content, and distribution mechanisms; (2) measuring actual performance through observations and interviews; (3) comparing standards and implementation outcomes to detect discrepancies; and (4) analyzing the causes of these discrepancies and providing recommendations for improvement. This approach allows the researcher to systematically identify areas of strength as well as areas needing improvement, providing a strong basis for data-driven decision-making. Data analysis employed Miles and Huberman’s interactive model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that the MBG program has had a positive impact on student attendance, learning motivation, and nutritional awareness among pupils. However, challenges were identified, including budget constraints, unequal distribution of food supplies, and a lack of training for school nutrition staff. This study provides practical contributions for local governments and education offices to improve program effectiveness, as well as academic contributions for developing school-based nutrition policy studies. Recommendations include strengthening cross-sectoral coordination, optimizing budget allocation, and enhancing the capacity of school personnel. Thus, this initial evaluation serves as an important foundation for formulating sustainable policies to support children’s optimal growth and development.
The Influence Of Profitability, Leverage And Company Size On Company Value With Asset Growth As A Moderator Sinta Veronika Tumiwa; Abdul Kahar; Selmita Paranoan; Andi Ainil Mufidah Tanra
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.5386

Abstract

This study examines the extent to which profitability, leverage, and firm size contribute to changes in firm value, while also evaluating the role of asset growth as a moderating variable in this relationship. Using a quantitative positivist approach, data analysis used moderated regression (MRA), where data sources were obtained through documentation of financial statements and annual reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Purposive sampling was used to select the sample in this study based on several predetermined criteria, resulting in the selection of 11 companies as the research sample. The test results found that firm value was positively and significantly influenced by profitability and firm size, while leverage showed no significant effect. Asset growth did not moderate the relationship between profitability and firm value, but was shown to strengthen the effect of leverage and weaken the effect of firm size on firm value. Practically, this confirms that efforts to increase firm value can be directed through profitability optimization and better asset management, so that business expansion can run efficiently and increase investor confidence.
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.
Anteseden Green Intellectual Capital pada Kinerja Keuangan dan Konsekuensinya terhadap Nilai Perusahaan (Studi pada Perusahaan Manufaktur di Indonesia Tahun 2022-2024) Arum Azahrah; Abdul Kahar; Muliati Muliati; I Putu Edi Darmawan
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.v8i3.457

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green intellectual capital yang terdiri atas Green Human Capital (GHC), Green Structural Capital (GSC), dan Green Relational Capital (GRC) terhadap nilai perusahaan dengan kinerja keuangan yang diproksikan melalui Return on Investment (ROI) sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh 205 observasi setelah eliminasi data outlier. Analisis data meliputi statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, uji simultan, uji parsial, dan uji sobel untuk menguji peran mediasi. Hasil penelitian menunjukkan bahwa green human capital dan green relational capital berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan green structural capital tidak berpengaruh signifikan. Return on investment juga terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, return on investment mampu memediasi pengaruh green human capital dan green relational capital, namun tidak pada green structural capital. Temuan ini mengindikasikan bahwa peningkatan nilai perusahaan lebih efektif dicapai melalui penguatan sumber daya manusia berwawasan lingkungan, hubungan eksternal yang berkelanjutan, serta peningkatan kinerja keuangan. Penelitian ini menegaskan pentingnya pengelolaan green intellectual capital secara strategis dalam meningkatkan nilai perusahaan.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Adryan Gymnastiar Aida Farida Alim, Saskia S Almirah Maggie Tertialucy Amir, Andi Mattulada Anatasya, Anatasya Andi Ainil Mufidah Tanra Andi Auliyah Nurul Andi Chairil Furqan Andi Mattulada Anggy Giri Prawiyogi Annisa Wahdania Aprilia Cristin Yansen Mongi Ardiah, Rida Ari Susandy Sanjaya, Ari Susandy Arum Azahrah Aryo Andika Supari Athaya Zayyan Bakulu AYU LESTARI Ayu, Yessika Putri Azhari, Rudi 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 Ernawati Usman Ernawaty Usman Eusebius Alfonsus Rumengan Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim Fiona Elma Sabitah FITRI, RUHIL Gafar, Masrin Graciela Fiamey Baman Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin I Putu Edi Darmawan Indah Prihatiningtyas Jamaluddin Jamaluddin 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 Lucyani Meldawati M, Usman Machfudz, Machfudz Maharani, Adinda Makmur, Syarif Mappanyukki, Andi Masruddin Mattulada, Andi Mega Fatimah Rosana Meldawati, Lucyana Miftahul Jannah Miluana Miluana Mohammad Sawir Monareh, Desya Marcella Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad Muhammad Din 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 Mustamin Mustamin Mustika Mustika Mustofik, Feri Nabilah Nabilah Nayla Maulidya Safira Novryanti Buabangga 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 Putri, Ni Made Tia Aditya Rahma Masdar Regina Janictasya Retno Wulandari Ridwan, Arif Rilman Ibnu Arfan Rio Bagas Maulana Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sinta Veronika Tumiwa Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada Tenripada, Tenripada Tina Sintiani Urfan, M. Yahdi Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yolanda Mitalova Ule Yuldi Mile Yuliana Yuliana Zaidan, Muhammad Zuly Qodir ⁠Erviandy, ⁠Erviandy