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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) 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 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 Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Physics Public Health Social Sciences Transportation Other

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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.
Biodecolorization of Azo Dye using Trametes sp. UM 12 Isolated from East Kalimantan Wulandari, Retno; Mitha, Mitha; Kahar, Abdul; Heryadi, Eko; Fahmi, Muhammad; Fathoni, Rif'an; Firyaal, Rosa Assyifa; Rangga, Wahyudi
International Journal of Engineering, Science and Information Technology Vol 6, No 1 (2026)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v6i1.1777

Abstract

The textile industry releases substantial amounts of azo dyes, including Reactive Black 5 (RB5), which persist in the environment due to their stable chemical structures and toxic properties. White-rot fungi-based biological treatment serves as an environmentally friendly and affordable method for removing dyes from water through the production of ligninolytic enzymes, including laccases. The research assesses Trametes sp. UM 12's decolourisation ability compared to Phanerochaete chrysosporium for RB 5 decolourisation efficiency. The research examined the effects of pH, temperature, agitation speed, and initial RB5 concentration on fungal decolourisation. The optimal removal of Trametes sp. was achieved at pH 5 and 30–35°C with 150 rpm agitation, resulting in more than 95% colour removal within 48–72 hours, and it reached 99.7% decolourization after 96 hours at 100 mg/L RB5. The process removed 98.7% and 96.8% of the dye at 100 mg/L and 250 mg/L after 120 hours, but only 52.1% and 31.8% at 500 mg/L and 1000 mg/L, respectively. The process shows substrate inhibition and enzyme saturation at high pollutant concentrations. The research shows Trametes sp. UM 12 outstanding performance, making it suitable for treating wastewater in tropical environments. 
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.
Does Profitability Really Matter? Unmasking the Mediating Path Between Market Performance and Firm Value Briegita, Ruth Anindya; Kahar, Abdul; Parwati, Ni Made Suwitri; Pakawaru, Muhammad Ilham
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6682

Abstract

This study analyzes the role of profitability in mediating the effects of stock price, liquidity, and asset growth on firm value in the healthcare subsector of the Indonesia Stock Exchange for the period 2021-2024. The sample was selected using purposive sampling, resulting in 67 annual reports from 17 companies. Data analysis included descriptive statistic, classical assumption test, and path analysis using SPSS 25. The results indicate that stock price has a significant effect on profitability but does not directly affect firm value. Liquidity has a significant effect on both profitability and firm value. Conversely, asset growth does not affect either profitability or firm value. Profitability mediates the effects of stock price and liquidity on firm value but does not mediate the relationship between asset growth and firm value. these findings indicate that profitability acts as an important mediating variable in the relationship between stock price and liquidity. This study is expected to serve as a reference for companies and investors in making more accurate and strategic decisions, particularly in optimizing financial performance to enhance firm value.
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 (Accepted)
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 Kasus 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 (Accepted)
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.
Implementasi Standar Jasa Konsultansi dalam Menjaga Profesionalisme dan Independensi Akuntan Publik: Studi Lapangan pada KAP Drs. Supriadi Laupe Regina Janictasya; Novryanti Buabangga; Almirah Maggie Tertialucy; Ernawaty Usman; Abdul Kahar
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9yjp4613

Abstract

Profesi akuntan publik di Indonesia tidak hanya bergerak dalam bidang audit, melainkan juga mencakup berbagai layanan non-audit yang diatur melalui Standar Jasa Konsultansi (SJK). Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana implementasi SJK dilaksanakan oleh Kantor Akuntan Publik (KAP) Drs. Supriadi Laupe di Palu dalam empat aspek utama, yakni ruang lingkup layanan, mekanisme pemberian jasa kepada klien audit, pengelolaan dokumentasi, serta bentuk pelaporan. Metode yang digunakan ialah penelitian kualitatif deskriptif dengan pendekatan studi lapangan melalui observasi langsung dan wawancara mendalam bersama Senior Auditor KAP. Hasil penelitian mengungkapkan bahwa KAP Drs. Supriadi Laupe telah menerapkan SJK secara terstruktur dengan menyediakan empat jenis layanan utama, yaitu konsultasi perpajakan, penyusunan laporan keuangan, perhitungan penggajian (payroll), dan standar perikatan reviu. Dalam menjaga independensi terhadap klien audit, KAP secara tegas membedakan jenis jasa yang dapat dan tidak dapat diberikan secara bersamaan. Dokumentasi dilaksanakan secara komprehensif sejak tahap perikatan hingga penyelesaian pekerjaan, sedangkan pelaporan bersifat fleksibel namun tetap mematuhi prinsip objektivitas dan kejelasan informasi. Temuan ini menegaskan bahwa implementasi SJK yang baik berperan krusial dalam menjaga kualitas layanan dan kepercayaan publik terhadap profesi akuntan publik.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Aida Farida Alim, Saskia S Almirah Maggie Tertialucy Amir, Andi Mattulada Anatasya, Anatasya Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Anggy Giri Prawiyogi Ardiah, Rida Ari Susandy Sanjaya, Ari Susandy Arum Azahrah 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 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 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 Mega Fatimah Rosana Meldawati, Lucyana Miftahul Jannah 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 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 Rahma Masdar Rangga, Wahyudi 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 Sintiani, Tina Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada Tenripada, Tenripada Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yuldi Mile Yuliana Yuliana Yusriyani, Yusriyani Herawaty Kurnia Zaidan, Muhammad Zuly Qodir ⁠Erviandy, ⁠Erviandy