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All Journal Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business Kainawa: Jurnal Pembangunan & Budaya Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Al-Buhuts (e-journal) Formosa Journal of Multidisciplinary Research (FJMR) International Journal Of Economics Social And Technology Jurnal Administrasi Bisnis Contemporary Journal on Business and Accounting Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Vifada Management and Social Sciences Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Syarifuddin Syarifuddin
Fakultas Ekonomi & Bisnis, Universitas Hasanuddin
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Good governance and fiscal capacity in regional expansion: A holistic analysis of qualitative perspective Syarifuddin Syarifuddin; Ratna Ayu Damayanti
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.378

Abstract

This study aims to analyze the problem in a holistic manner of good governance and fiscal capacities in territorial splits. This study is qualitative in which the researchers made a description of the phenomenon, as well as researching the words, a detailed report of the views of informants, and conducting analysis based on the natural set-ting. The study found that the territorial splits undertaken in the Province of West Sulawesi provides the government an opportunity to integrate the three pillars of good governance. These three pillars work together in planning and implementation of regional policy. The study concludes that the territorial splits in the Province of West Sulawesi are a policy that is responsible and important from the aspect of good gover-nance. On the other hand, the study shows that the territorial splits have led to weak local fiscal capacity. This is due to the territorial splits in the area of West Sulawesi province that has not been able to encourage the growth of local fiscal capacity, which in fact it is expected to encourage the degree of fiscal autonomy of the regions.
Sistematis Tinjauan Literatur tentang Kompetensi SDM, Pengendalian Intern, dan Pemanfaatan Sistem Informasi dalam Pengelolaan Barang Milik Negara: Menggali Moderasi Komitmen Pimpinan Masdayati Masdayati; Syarifuddin Syarifuddin; Darmawati Darmawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4982

Abstract

Artikel ini menyajikan tinjauan sistematis terhadap pengaruh kompetensi sumber daya manusia (SDM), sistem pengendalian intern, dan pemanfaatan sistem informasi dalam pengelolaan barang milik negara (BMN), dengan komitmen pimpinan sebagai variabel moderasi. Pengelolaan BMN yang efektif merupakan hal krusial untuk meningkatkan akuntabilitas dan transparansi dalam pengelolaan aset negara. Melalui pendekatan tinjauan literatur, artikel ini mengidentifikasi dan menganalisis temuan dari berbagai penelitian sebelumnya, menggarisbawahi pentingnya kompetensi SDM yang berkualitas, serta implementasi sistem pengendalian intern yang baik dan pemanfaatan sistem informasi yang optimal. Penelitian menunjukkan bahwa komitmen pimpinan berperan penting dalam memfasilitasi dan memperkuat hubungan antara variabel-variabel tersebut dalam konteks pengelolaan BMN. Dengan memahami interaksi antara variabel-variabel ini, diharapkan dapat memberikan wawasan yang berguna bagi pengambil kebijakan dan pemangku kepentingan dalam meningkatkan efektivitas pengelolaan BMN di Indonesia. Temuan dari tinjauan ini juga mengarah pada rekomendasi untuk penelitian lebih lanjut, serta praktik terbaik dalam pengelolaan BMN.
Understanding Profit from the Perspective of Women Daily Cake Sellers Masradin Masradin; Zainal Potton; Syarifuddin Syarifuddin; Darwis Said
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8585

Abstract

This study aims to uncover the meaning of profit from the perspective of home-based cake sellers in Rappocini District, Makassar, as household-based micro-enterprises who play dual roles in the family economy. Using an interpretive phenomenological approach and The Cultural Shaping of Accounting framework, this study explores how life experiences, cultural values, and domestic conditions shape the meaning of profit beyond formal accounting concepts. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using NVivo 12. The results of the study revealed five main themes of profit meaning, namely: as a means of fulfilling daily food needs, financing children's education, household needs, savings to face uncertainty, and as working capital for business sustainability. These findings indicate that profit is understood as a source of welfare, security, and family stability and links the household economy and business economy. This study contributes to the development of accounting studies with a cultural and gender perspective, and provides implications for mentoring MSMEs in the social behavior of micro enterprises.
Etika Etika ‘Tidak Enakan’ dalam Pencatatan Utang-Piutang: Sebuah Analisis Fenomenologis Sosial,Spiritual pada Komunitas Lokal Sitti Mispa; Alimuddin Alimuddin; Syarifuddin Syarifuddin
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7194

Abstract

Informal lending and borrowing practices are a social phenomenon that thrives within local communities and constitutes an important part of communities’ survival strategies. However, these practices are not merely viewed as economic transactions but as social relationships imbued with moral, cultural, and spiritual values. Nevertheless, most accounting literature continues to focus on economic and administrative aspects, leaving the social–spiritual dimensions of informal debt largely unexplored. This gap forms the basis for the urgency of this study. This research aims to uncover the subjective experiences of communities in interpreting debt-credit practices and to explain how the ethical norm of “feeling awkward” shapes the ways in which debts are given, recorded, and collected. A phenomenological approach was used to explore the depth of meaning and life experiences of those involved in debt within their social context. A total of 10 informants were involved, consisting of small shop owners, homemakers, and informal workers. Data were collected through in-depth interviews, participatory observation, and documentation of simple debt records, and then analyzed using Interpretative Phenomenological Analysis (IPA). The results indicate that debt is understood as a moral relationship rooted in empathy, solidarity, and a sense of responsibility. The ethic of “not wanting to cause discomfort” emerges as a social mechanism that regulates debt collection behavior with care in order to maintain harmony. Debt record-keeping is flexible, informal, and trust-based, while spiritual values such as trustworthiness, blessings, and the fear of disappointing others influence repayment priorities. This study contributes by expanding the understanding of social–spiritual accounting, demonstrating that accounting practices at the community level are shaped by morality, social relationships, and spiritual values embedded in local culture.
The Effect of Infrastructure Development by The Ministry of Public Works and Public Housing on Regional Economic Growth Mochammad Faizal Reza; Aini Indrijawati; Syarifuddin Syarifuddin; Darmawati Darmawati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 4 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i4.421

Abstract

Economic disparities between regions in Indonesia necessitate an evaluation of the impact of infrastructure development as a catalyst for growth. This study analyzes the effect of infrastructure development by the Ministry of Public Works and Public Housing (PUPR) across four sectors—road construction, water resources, public works, and housing—on Indonesia’s regional economic growth. Using a quantitative explanatory approach, secondary data from 18 provinces (54 observations) were collected for 2022–2024. Data included PUPR’s budget realization and Regional Domestic Product (GRDP) at constant prices from the Central Statistics Agency. Multiple regression analysis assessed sectoral impacts. Road infrastructure significantly boosted regional economic growth (? = 0.573, p = 0.000), contributing 37.82% to growth variation. Water Resources (? = 0.158, p = 0.034) and Public Facilities (? = 0.189, p = 0.019) also showed positive effects, contributing 6.35% and 9.41%, respectively. Housing development had no significant impact (p = 0.792) and a negative partial effect (–2.18%). Collectively, the four sectors explained 51.4% of GRDP variance (R² = 0.514, F = 12.934, p = 0.000). Road, Water Resources, and Public Facilities infrastructure are pivotal for economic growth, while Housing policies require reevaluation. Findings advocate prioritizing high-impact sectors to foster inclusive and sustainable regional development.
Beyond Materialistic Profit: The Meaning of Profit Based On Social And Spiritual Values Riyanti Riyanti; Alimuddin Alimuddin; Syarifuddin Syarifuddin; Sofyan Syamsuddin
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1727

Abstract

Prior studies on non-material profit generally affirm that profit is not merely money, yet few have empirically shown how informal micro-entrepreneurs construct this meaning through their day-to-day trading practices; this gap leaves the theoretical development of social-spiritual accounting largely conceptual rather than grounded in lived experience. This study addresses that gap by analyzing the meaning of profit in the practices of informal small businesses through the perspectives of social and spiritual accounting. This study employs a qualitative method using Husserl’s phenomenological approach. Data were collected through semi-structured interviews, observations, and documentation from four vegetable vendors at a traditional market, with credibility strengthened through source and method triangulation and member checking. The results indicate that profit is not merely understood as the difference between revenue and costs, but also as a blessing received with sincerity and gratitude. Profit is also perceived as the ability to meet family needs and ensure livelihood sustainability. Furthermore, unsold merchandise can be interpreted as a means of sharing, thereby transforming the potential for loss into social-spiritual benefits. Theoretically, this study contributes to social-spiritual accounting by showing that accountability to God and to fellow human beings can be enacted through everyday, undocumented micro-business practices rather than only through formal social or sustainability reporting, and it demonstrates the use of Husserlian phenomenology as a methodological pathway for uncovering such meanings. Practically, the findings suggest that micro-enterprise assistance programs and community-based financial literacy policies should recognize sincerity, gratitude, and sharing as legitimate parts of small traders' economic reasoning rather than treating informal record-keeping solely as a deficiency to be corrected. The novelty of this study lies in the interpretation of profit as social-spiritual accounting grounded in the lived experiences of vegetable vendors.
Co-Authors Ahmad Dzakwan Ahmad Saifur Rijal Aini Indrijawati Alimuddin Alimuddin Amiruddin Amiruddin Amiruddin Andi Firmansyah Andi Rahmatullah Arfandi Arfandi Arifuddin Arifuddin Cepi Pahlevi Darmawati Darmawati Darmawati Darwis Said, Darwis Desyandri Desyandri Fitriza Rahma Haerial Haerial Hilda Novitasari Isyraq Shalihah Jamaluddin Jamaluddin La Ode Kamaluddin Mursidi Lorensia Rampa' Mahlia Muis Masdayati Masdayati Masradin, Masradin Mochammad Faizal Reza Ratna Ayu Damayanti Reza Viola Purba Risha Aprilia Riyanti Riyanti Sitti Mispa Sofyan Syamsuddin Syamsuddin Syamsuddin Yudhi Syarif Rachman Zainal Potton