Article Per Year (5 Year)
p-Index From 2021 - 2026
1.829
P-Index
This Author published in this journals
All Journal Gorontalo Accounting Journal YUME : Journal of Management JURNAL MANAJEMEN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal
Shella Budiawan
Universitas Ichsan Gorontalo
Religion Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : Amsir Accounting

 1 
Professional And Ethical Influences on the Accounting Profession Hasmi, Nurul; Winda, Winda; Ongku, Sartina Abd R.; Hasan, Septianti D. Sinta; R, Desak Ayu Kompyang; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i1.393

Abstract

Every profession providing services to the public must have a code of ethics, a set of moral principles that govern professional behaviour. This study aims to determine how professional and ethical influences the accounting profession. The method in this research is to use a literature review by using secondary data, namely from literature studies through scientific articles, research journals and Google Scholar. The results of this study indicate that of the eight articles used in this literature review, 7 have a significant relationship or influence between professional behaviour and the ethics of the accounting profession, including public accountants, teaching accountants, auditor professionals, forensic accountants, and tax consultants. Everything is related to professional behaviour to support the achievement of professional responsibility properly, especially in accounting.
The Influence of Understanding The Accountant Profesional Code of Ethics On Students Tahaku, Nur Diyanti; Leofandy, Faidz; J, Juwita; Panto, Natasya Yuliana; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 2 No 1 (2024): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i1.394

Abstract

This research discusses the important role of understanding the code of ethics in shaping the ethical behavior of accounting students. The code of ethics for the accounting profession, which includes aspects of integrity, objectivity, professional responsibility, public interest, professional competence, confidentiality, technical standards and professional behavior, is the main focus in guiding student behavior. However, there are challenges in implementing this code of ethics, such as a lack of understanding which gives rise to dishonest behavior during exams or quizzes. This raises concerns about the quality of behavior in the future when students enter the world of work as accountants. Apart from understanding the code of ethics, variables such as love of money (tendency towards money) and religiosity are also important highlights in shaping the behavior of accounting students. The research methods used include reviews of previous journals and data sources from Google search results, providing a comprehensive picture of the role of understanding the code of ethics in the context of accounting student behavior. This research aims to gain a deeper understanding of how ethics and understanding the code of ethics can shape professionalism among accounting students.
The Influence of Financial Literacy and Access to Financing on the Profitability of MSMEs in Gorontalo: An Empirical Analysis Kamaru, Izmiranty Putri; Hasri, Nurhalisa; Hanapi, Nurisrawati; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.569

Abstract

This study aims to analyze the influence of financial literacy and access to financing, primarily through People's Business Credit, on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In the context of the significant development of MSMEs in various regions, good financial literacy is expected to increase financial inclusion and, in turn, support business growth. The method used in this study was a survey with a questionnaire distributed to 100 MSME actors in Bandar Lampung and Gorontalo. Data analysis used linear regression techniques to identify the relationship between variables. The study results indicate that high financial literacy and reasonable access to financing positively increase MSME's profitability. These findings emphasize the importance of increasing financial literacy and access to funding for MSMEs to encourage local economic growth. Policy recommendations are aimed at the government and financial institutions to improve financial education programs and facilitate access to financing for MSMEs.
Measuring the Impact of Digital Technology Adoption on the Operational Efficiency of MSMEs in Indonesia Saleh, Citra; Mohamad, Santi; Talipi, Nuzlan; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.570

Abstract

This study aims to analyze the level of adoption of digital technology by MSMEs in Gorontalo and its impact on operational efficiency. Data was obtained through questionnaires and interviews involving MSMEs in various sectors, such as food and beverages, handicrafts, and services. The study results show that adopting digital technology includes using QRIS as a payment method, digital financial management applications such as SI APIK, and digital marketing through social media. The adoption of this technology has proven to have a positive impact on MSME operational efficiency, including reducing operational costs, increasing time efficiency, and improving the quality of service to customers. A simple linear regression analysis revealed a significant influence between the adoption rate of digital technology and the operational efficiency of MSMEs, with a p < p-value of 0.05 and a positive coefficient. The discussion showed that QRIS speeds up transactions and reduces the risk of losing cash, financial management applications increase accuracy and efficiency in financial management, and digital marketing increases the competitiveness of MSMEs. However, implementation costs and lack of digital literacy are still obstacles. These findings support previous research on the benefits and challenges of digitalization for MSMEs.
Pengaruh Penerapan Sistem Akuntansi Keuangan Desa Terhadap Kualitas Laporan Keuangan Ningko, Trislawati; Budiawan, Shella
Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.192

Abstract

This study aims to find to what extent the effect of the Village Financial Accounting System on the Quality of Financial Reports of village apparatuses in Bolaang Uki Subdistrict, South Bolaang Mongondow District. The results show that the Village Financial Accounting System simultaneously has a positive and significant effect on the Quality of Financial Reports of village apparatus in Bolaang Uki Subdistrict, South Bolaang Mongondow District, Namely 0.709 (70.9%). The other variables unexplored explain the remained value of 0.291 (29.1%). The suitability of the Financial Accounting System (X1) BY 0.236 (23.6%), Transaction Recording Procedures (X2) by 0.242 (24.2%), Preparation of Financial Statement (X3) by 0.231 (23.1%) partially affect Reprt Preparation Finance (Y).
Production Cooperative Development Strategies: Management, HR, Digitalization, and Partnerships Hasyim, Nurhasmi; Budiawan, Shella; Piola, Marina Paramitha S.; Islaku, Nadia Pratiwi
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.700

Abstract

Production cooperatives in Indonesia through an examination of various empirical studies and relevant literature. The focus of the study is directed at cooperatives in the production sector such as handicrafts, food, and processing of agricultural products that represent the potential of a community-based economy. The research method uses a literature study approach by combining sources from scientific journals, research reports, and credible digital references. The results of the study show that production cooperatives face various obstacles, including weak institutional management, limited access to capital, low capacity of human resources, and the suboptimal use of digital technology in marketing and production. In addition, the low level of member participation in decision-making and supervision also affects the performance of cooperatives. On the other hand, cooperatives that are able to implement good organizational governance, innovate products and marketing, and build partnerships with the government, universities, and the private sector have proven to be more adaptive and competitive. Thus, the production cooperative development strategy needs to be directed at strengthening internal capacity, increasing innovation, and optimizing partnership networks to encourage business sustainability and improve member welfare
Co-Authors Aggriani Matowa, Regina Ahmad, Cahyani Hanapi, Nurisrawati Hasan, Septianti D. Sinta Hasmi, Nurul Hasri, Nurhalisa Hasyim, Nurhasmi Islaku, Nadia Pratiwi J, Juwita Kamaru, Izmiranty Putri Leofandy, Faidz Mohamad, Santi Ningko, Trislawati Ongku, Sartina Abd R. Panto, Natasya Yuliana Piola, Marina Paramitha S. R, Desak Ayu Kompyang Ridho Rahmayanti, Siti Rizka Yunika Ramly Saleh, Citra Tahaku, Nur Diyanti Talipi, Nuzlan Winda Winda