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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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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.
Implementation Of Insurance Agreements In The Compensation Services For Accident Victims At PT Jasa Raharja Central Sulawesi Andi Auliyah Nurul; Annisa Wahdania; Yolanda Mitalova Ule; Abdul Kahar; Ernawaty Usman
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v3i1.1664

Abstract

This research examines the deconstruction and evaluative analysis of the implementation of social insurance engagement principles in compensation services for traffic accident victims at PT Jasa Raharja Central Sulawesi Branch. The study employs an empirical juridical method with a descriptive qualitative approach, integrating field data through in-depth interviews as well as legal document and statistical studies. The findings indicate that compensation services are based on the principle of absolute liability, supported by a multi-tiered verification system to ensure the accountability of public funds. Digital transformation through the JR-Care, DASI-JR, and IRSMS platforms has accelerated the average settlement time for death claims to 1 day and 9 hours, while also achieving a 100 percent cashless overbooking rate. Geographical challenges along the extreme Kebun Kopi route and the public’s low level of legal literacy regarding the six-month claim expiration period remain the primary obstacles. Strengthening cross-sectoral coordination, implementing ISO 27001 standards, and fraud mitigation through a postpaid program are key factors in realizing distributive justice for the people of Central Sulawesi.
Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Tina Sintiani; Sugianto; Abdul Kahar; Ernawaty Usman
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.
Kekayaan Mangrove yang Tersembunyi: Peran Akuntansi Lingkungan dalam Penilaian dan Pelaporan Aset Karbon Biru di Kabupaten Donggala Miluana Miluana; Mustamin Mustamin; Betty Betty; Abdul Kahar
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 Moral Obligations, Quality Of Tax Services And Business Turnover On Taxpayer Compliance Putri, Ni Made Tia Aditya; Parwati, Ni Made Suwitri; Mattulada, Andi; Kahar, Abdul
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8900

Abstract

The objective of this research is to investigate the impact of ethical duties, tax administration service excellence, and corporate revenue on the level of tax fulfillment among food service owners within Banggai District.. A numerical methodology integrating an explanatory framework was utilized to scrutinize these interconnected dynamics. The study population comprised 538 restaurants recorded in the Regional Revenue Agency (BAPENDA). Sample size was determined through the Slovin formula, yielding 229 initial respondents, which was subsequently reduced to 216 after excluding 13 outlier data points. Instrument quality was verified through validity and reliability assessments to confirm data accuracy. The analytical procedure involved multiple linear regression alongside t-test-based hypothesis evaluation. Findings reveal that all three independent variables moral obligation, quality of tax services, and business turnover exert a mathematically meaningful and direct upward impact regarding the willingness of dining-place businesses level of compliance and help optimize regional tax revenues in Banggai Regency. Keywords: Moral Obligation, Quality of Tax Services, Business Turnover, Restaurant Taxpayer Compliance.
Analysis of Investigative Services in Disclosing State Financial Losses: A Case Study of the State Assets and Auction Services Office (KPKNL) Nayla Maulidya Safira; Adryan Gymnastiar; Aryo Andika Supari; Ernawaty Usman; Abdul Kahar
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1673

Abstract

This study aims to analyze the role of the Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) in supporting investigative services for uncovering state financial losses. The research employed a descriptive qualitative approach with a case study method through direct observation and interviews conducted at KPKNL. The findings indicate that KPKNL plays a significant role in supporting investigative processes through state asset management, state receivable administration, asset valuation, debtor tracing, field verification, document validation, and the auction of confiscated assets and court-decided properties. In addition, risk management of state receivables is implemented through collection procedures, field examinations, and legal actions against uncooperative debtors. Although KPKNL does not have direct authority to conduct investigations or criminal inquiries, its functions contribute substantially to asset recovery efforts and support transparent and accountable state financial governance. The study concludes that KPKNL serves as an important supporting institution in the process of uncovering and recovering state financial losses.
The Role Of Accounting Services Offices In Providing Non-Insurance Services To Clients Graciela Fiamey Baman; Fiona Elma Sabitah; Athaya Zayyan Bakulu; Ernawaty Usman; Abdul Kahar
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1674

Abstract

This study examines the role of non-assurance services provided by Accounting Service Offices (KJA) to clients in response to the increasing demand for professional consulting services beyond traditional audit activities. The objective of this study is to develop a conceptual framework and review previous research on the effects of non-assurance services on audit quality, auditor independence, and client satisfaction. The research employs a systematic literature review method by analyzing relevant academic journals and primary sources. The findings indicate that non-assurance services can enhance service efficiency and provide added value to clients through tax consulting, accounting systems, and other advisory services. However, these services may also create challenges related to auditor independence. Previous empirical studies in Indonesia report mixed results. Some studies suggest that non-audit services positively influence auditor independence and reduce earnings management practices, while others find negative or insignificant effects. These inconsistent findings highlight the need for a comprehensive research model that incorporates corporate governance and professional ethics perspectives. In conclusion, the implementation of non-assurance services in KJA should be supported by strong control mechanisms and adherence to the IAPI Code of Ethics to maintain audit quality, auditor independence, and stakeholder trust.
Beyond Mandatory Adoption: An Integrative Model of Post-Adoption Success for the Village Financial Information System in Indonesia Lucyani Meldawati; Andi Mattulada; Fikry Karim; Abdul Kahar; Muhammad Din
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1136

Abstract

Purpose – This study examines post-adoption information-system suc-cess in the mandatory implementation of Indonesia’s Village Financial System (SISKEUDES), assessing whether human, organizational, and tech-nological conditions remain associated with System Use, User Satisfaction, and perceived Net Benefits after implementation becomes institutionally required.Methods – A cross-sectional survey of 329 village governments in Central Sulawesi was analyzed using partial least squares structural equation modeling (PLS-SEM) with a disjoint two-stage reflective–formative hierar-chical component model. Bootstrapping, specific indirect effects, PLSpre-dict, and sensitivity analyses were used to assess the proposed relation-ships and their robustness.Findings – Technology Factors showed the strongest association with System Use (β=.558), followed by Human Factors (β=.308), whereas Or-ganizational Factors were nonsignificant (β=.039). Technology Factors (β=.521) and System Use (β=.428) were positively associated with User Satisfaction. User Satisfaction (β=.725) and System Use (β=.212) were as-sociated with Net Benefits. Significant sequential statistical associations linked Human and Technology Factors to Net Benefits through System Use and User Satisfaction. Sensitivity analyses showed comparatively stable upstream and use–satisfaction relationships, whereas the System Use–Net Benefits relationship was component-sensitive.Research implications – The cross-sectional, single-informant design, partial discriminant validity, downstream specification sensitivity, and nonprobability sampling constrain causal inference and statistical general-ization.Originality – The study advances the Beyond Mandatory Adoption per-spective by showing that mandatory implementation establishes institu-tional compliance but does not ensure uniform information-system suc-cess. Socio-technical heterogeneity persists after implementation becomes mandatory, although downstream relationships remain empirically quali-fied.
Proactive Fraud Audit, Whistleblowing, Pengendalian Internal terhadap Pencegahan Fraud dalam Pengelolaan Dana BOS dengan Moralitas Individu sebagai Variabel Moderasi Eusebius Alfonsus Rumengan; Rilman Ibnu Arfan; Abdul Kahar; Ernawaty Usman; Jamaluddin Jamaluddin
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3288

Abstract

This study aims to examine the effect of proactive fraud audit, whistleblowing system, and internal control on fraud prevention in the management of School Operational Assistance (BOS) funds at elementary schools in Palu City, with individual morality as a moderating variable. Misappropriation of BOS funds remains a relevant issue in Indonesia, particularly in post-disaster areas experiencing fluctuations in administrative capacity and weak supervisory mechanisms. This study employed a quantitative approach by distributing structured questionnaires to treasurers, operators, and administrative staff directly involved in BOS fund management. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results indicate that proactive fraud audit and internal control have a significant effect on fraud prevention, while the whistleblowing system does not have a significant effect. In addition, individual morality was proven to moderate the relationship between the independent variables and fraud prevention, thereby strengthening the effectiveness of control mechanisms in preventing fraud. These findings highlight the importance of strengthening structural and behavioral controls in school financial governance. The novelty of this study lies in the integration of audit mechanisms, internal control, and aspects of individual morality within the context of post-disaster education.
Makna Laba Dalam Perspektif “Pemulung” Tempat Pembuangan Akhir Kawatuna Aprilia Cristin Yansen Mongi; Sugianto Sugianto; Ernawati Usman; Abdul Kahar
Journal of Applied Accounting Vol. 3 No. 2 (2024): Journal of Applied Accounting
Publisher : Indonesia Society of Applied Science (ISAS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1081

Abstract

This study aims to reveal the meaning of profit in the perspective of scavengers. This study uses a qualitative method with a phenomenological approach to find out the meaning of profit for scavengers, to find out through interviews and in exploring in depth the individual's perspective on the phenomenon raised. The results of the study revealed that scavengers see several dimensions, namely the social dimension, the psychological dimension and the spiritual dimension which interpret it as profit forming profit forming scavenger self-love, Profit forming scavenger self-defense, Scavenger Emergency Fund Savings and Profit: The Foundation of Family Needs. Keywords: meaning of profit, scavenger, self-love, self-defense, family needs
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