Article Per Year (5 Year)
p-Index From 2021 - 2026
3.207
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains International Journal of Science and Society (IJSOC) Economics and Business Journal Electronic Journal of Education, Social Economics and Technology Journal of Economics and Management Scienties IIJSE Sriwijaya Accounting Community Services E-Jurnal Akuntansi
Rudy Usman
Fakultas Ekonomi Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : IIJSE

 1 
Development of Government Accounting Modules to Improve Student Competence: A Conceptual Study Saleh, Fadli Moh.; Furqan, Andi Chairil; Masdar, Rahma; Usman, Rudy; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9446

Abstract

The development of government accounting learning modules is an urgent need to improve the quality of higher education, especially in accounting study programs in Indonesia. Structured, systematic, and real-practice-based learning modules are expected to be able to bridge the gap between the theory and implementation of government accounting. This article aims to conceptually analyze the urgency of developing government accounting learning modules, with an emphasis on needs evaluation, conceptual design, and technology-based implementation strategies. The research method used is quantitative - qualitative through literature review and evaluative analysis of previous research. The results of the analysis show that there are three main aspects that must be considered: (1) the integration of theory and practice through case studies and simulations, (2) the use of active learning methods to increase student involvement, and (3) the use of digital technology to expand access and flexibility of learning. This article provides a theoretical contribution in the form of a conceptual framework for the development of government accounting modules, while offering practical implications for lecturers and higher education institutions in improving learning effectiveness. The implications of this research are not only relevant for improving the quality of accounting graduates, but also support the achievement of transparent and accountable public financial governance in Indonesia.
Implementation of Green Accounting for MSMEs in and Outside the Mining Areas Palu City Ramadhan, Sahrul; Usman, Rudy; Indrisari, Rahayu; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9369

Abstract

This study aims to analyze the implementation of green accounting in MSMEs operating in the Poboya mining area and outside the mining area in Palu City. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews with six MSME informants from various business types. The results showed striking differences in environmental awareness, waste management, and readiness to implement green accounting. MSMEs in the mining area have a reactive environmental awareness due to exposure to the impacts of pollution, while MSMEs outside the mining area have a normative awareness driven by social values and business image. Waste management practices in MSMEs within the mining area emphasize pollution mitigation, while MSMEs outside the mining area focus on efficient use of materials. The study also found that all MSMEs have not implemented formal environmental cost recording due to limited knowledge and the absence of simple guidelines for green accounting. Nevertheless, all informants stated that the implementation of green accounting is important for business sustainability and environmental preservation. These findings emphasize the need for education, mentoring, and a simple recording model tailored to the capacity of MSMEs to support the implementation of green accounting in the future.
Analysis of Social and Environmental Impact of the Existence of PT Citra Palu Mineral (CPM) Gold Mine on the Community in Poboya Village Maulana, Alif; Usman, Rudy; Mustamin, Mustamin; Zahra, Femilia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9389

Abstract

This study aims to analyze the social, economic, and environmental impacts of PT Citra Palu Minerals (CPM) mining activities on the surrounding communities in Poboya Village, and to evaluate the extent to which the company implements environmental accounting in its practices and reporting. Using a qualitative, case study-based approach, this study combines in-depth interviews, field observations, and analysis of company documents, particularly CPM's sustainability report. The results indicate that mining activities have transformed the livelihood structure of local communities, from previously dependent on the agricultural sector and traditional activities to dependent on the mining industry. However, promised employment opportunities have not been fully absorbed due to limited education and skills of local communities, leading to demands for a Community Mining Area (WPR) as a form of economic resistance and survival strategy. Field findings also revealed serious complaints regarding dust pollution and declining river water quality, which have prompted the community to switch to using drilled wells as an alternative water source. Although CPM's sustainability report lists health, reclamation, and environmental management programs, the community believes that the real impact on quality of life has not been fully realized. From an environmental accounting perspective, the company has recorded an environmental budget, but the information presented does not comprehensively reflect the effectiveness of its ecological impact control. This research confirms that the sustainability of the mining industry requires integration between ecological accountability, reporting transparency, and community involvement as the main actors in the sustainable development process.
Co-Authors -, Famiono Abdul Hakim Abdul Pattawe Abdullah, M. Ikbal Aisyah Rizkina Alif Maulana, Alif Amir, Andi Mattulada Ananta, Hazel Nabil Andi Bayu Hamid Andi Indriani Ibrahim Andi Mappanyukki Astrialestari, Astrialestari Astrid, Astrid Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal betty betty Daud Ruranto Buntulabi Dg.Masese, Nur Fitriani Zziza Dian Safita Ernawaty Usman Erwinsyah Faizal Azdar Faizal, Saskia Islamay Femilia Zahra Furqan, Andi Chairil Hamdani, Sawitri Setiati Haryono Pasang Kamase Indrisari, Rahayu Jamaluddin Jamaluddin Jamaluddin Kusuma, I Made Ari Latifah Sukmawati Yuniar Manuhutu, Fenty Yoseph Marlon, Marlon Martinez, Deswita Masruddin Mattulada, Andi Meldawati, Lucyani Misbahul Aulia Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Mustamin Mustamin Mutmainah Mutmainah Nini Andriani Nur Hikmah NUR, MUFLIHA Nurhidayah Nurhidayah Okto Irianto, Okto Palawa, Muh Riswandi Pali, Fayza Parwati, Ni Made Suwitri Rahma Masdar Ramadhan, Sahrul Ridwan - Saleh, Fadli Moh. Septrilion Barengko Setiawan, Dina Faidahlya Putri Sri Wahyuni Syafitri, Dhiza Tandungan, Datu Putri Adela Tanra, Andi Ainil Mufidah Yuldi Mile Yuly Azahra Yuningsi, Yuningsi Zahara, Nurul