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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) 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 Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) 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) 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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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.
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.
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.
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 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 Briegita, Ruth Anindya 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 Fiona Elma Sabitah FITRI, RUHIL Furqan, Andi Chairil 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 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 Mattulada, Andi Mega Fatimah Rosana Meldawati, Lucyana Miftahul Jannah Miluana Miluana Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen 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 Naspia 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 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 Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada Tenripada, Tenripada Tina Sintiani Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yolanda Mitalova Ule Yuldi Mile Yuliana Yuliana Yusriyani, Yusriyani Herawaty Kurnia Zaidan, Muhammad Zuly Qodir ⁠Erviandy, ⁠Erviandy