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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 International Journal of Economics, Business and Accounting Research (IJEBAR) 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 Jurnal Riset Akuntansi 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 Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Praktik Pengelolaan Keuangan Pribadi pada Komunitas K-popers di Kota Palu: Personal Financial Management Practices among K-Pop Fans in Palu City Tandungan, Datu Putri Adela; Aisyah Rizkina; Septrilion Barengko; Andi Bayu Hamid; Rudy Usman; Jamaluddin
Jurnal Kolaboratif Sains Vol. 9 No. 5: Mei 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i5.10813

Abstract

Fenomena meningkatnya minat terhadap budaya K-Pop di kalangan anak muda memengaruhi pola konsumsi dan gaya hidup, termasuk dalam pengelolaan keuangan pribadi. Penelitian ini bertujuan untuk mengeksplorasi praktik pengelolaan keuangan pribadi pada penggemar K-Pop di Kota Palu. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma interpretif dan metode etnometodologi melalui wawancara mendalam dan observasi. Hasil penelitian menunjukkan bahwa praktik pengelolaan keuangan dipengaruhi oleh keterikatan emosional terhadap idola, gaya hidup, serta tekanan sosial dalam komunitas, di mana informan menerapkan strategi seperti penyusunan anggaran dan pembatasan pengeluaran, namun juga menunjukkan perilaku konsumtif yang bersifat impulsif. Temuan ini menegaskan bahwa pengelolaan keuangan pribadi tidak hanya didasarkan pada pertimbangan rasional, tetapi juga dipengaruhi oleh faktor sosial dan budaya, sehingga memberikan kontribusi dalam memahami perilaku keuangan dalam konteks budaya populer.
MEMAHAMI DAMPAK PARADOKSAL INOVASI ANGGARAN TERHADAP KINERJA MANAJERIAL DALAM KONTEKS NEGARA BERKEMBANG Okto Irianto; Fenty Yoseph Manuhutu; Andi Mattulada; Muliati Muliati; Rudy Usman
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19446

Abstract

Despite widespread promotion of budgetary innovation in developing countries, empirical evidence reveals contradictory performance outcomes that remain inadequately explained. This study investigates budgetary innovation's paradoxical effects on managerial performance in developing country public sectors. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data from 230 structural officials across 27 Indonesian government agencies in Merauke Regency (100% response rate), we find that budgetary innovation produces significant negative direct effects on managerial performance (β = -0.156, p = 0.013) while simultaneously generating equally strong positive indirect effects through enhanced job satisfaction (β = +0.156, p < 0.001), resulting in complete offsetting with near-zero net impact. Grounded in the Job Characteristics Model and Affective Events Theory, findings demonstrate that innovations disrupt performance through operational challenges, learning demands, and resource constraints while enhancing performance through improved work meaningfulness, autonomy, skill variety, and feedback mechanisms. The paradox reconciles contradictory evidence in existing literature and suggests public sector leaders should anticipate temporary performance decrements while deliberately investing in participatory implementation, comprehensive training, and satisfaction enhancement strategies to achieve net positive outcomes in resource-constrained developing country contexts.
Payment System Management to Prevent Fraud in Micro, Small, and Medium Enterprises (MSMEs) at Disa Olshop Rudy Usman; Andi Indriani Ibrahim; Muh Riswandi Palawa; Dina Faidahlya Putri Setiawan; Sawitri Setiati Hamdani; Dhiza Syafitri
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: Oktober 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8191

Abstract

The development of e-commerce drives MSMEs to adopt digital payment systems, yet many still face fraud risks due to weak internal control mechanisms. This study aims to analyze how the payment system is managed by the MSME Disa Olshop in Palu City as a fraud prevention strategy. This research uses a qualitative approach with a phenomenological method, conducted through in-depth interviews with the business owner selected purposively. Data were analyzed thematically through transcription, coding, theme identification, and conclusion drawing. The findings indicate that the payment system remains manual and lacks verification technology, making it vulnerable to fraud such as fake transfer receipts. The absence of standard operating procedures and reliance on manual record-keeping increases the risk of financial loss. The business owner has acknowledged these weaknesses and is considering adopting digital systems such as QRIS and financial recording applications. This study concludes that strengthening the payment system through digital technology and internal controls is essential to prevent fraud and enhance consumer trust.
The Impact of Accountability and Transparency of Government Financial Reports on the Achievement of SDGs 2 in Indonesia Fitria Ramadhani; Muhammad Iqbal; Jurana Jurana; Rudy Usman
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3927

Abstract

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.
THE EFFECT OF TRUST AND PARTICIPATORY ATTITUDES ON VILLAGE FINANCIAL REPORTING TRANSPARENCY WITH THE PERCEPTION OF BUDGETARY FAIRNESS AS A MODERATING VARIABLE (A STUDY OF VILLAGES IN BALAESANG DISTRICT, DONGGALA REGENCY): Meilita, Findi; Usman, Rudy; Yamin, Nina Yusnita; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan (On Proses)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.54903

Abstract

Abstract This study aims to analyze the influence of public trust and participatory attitudes on the transparency of village financial reporting, with perceptions of budget fairness as a moderating variable. The study used a quantitative approach with a survey method in village communities in Balaesang District, Donggala Regency. The sample was determined using the Slovin formula with 100 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares with the help of WarpPLS. The results showed that public trust and participatory attitudes had a positive effect on the transparency of village financial reporting. Participatory attitudes had a more dominant influence than public trust. Perceptions of budget fairness did not act as a moderating variable in this relationship. Transparency of village financial reporting was more influenced by direct factors such as public trust and involvement than by assessments of budget fairness. The implications of this study indicate the importance of increasing public trust and participation in encouraging the transparency of village financial information. Village governments need to strengthen public communication and actively involve the community in the financial management process.  Keywords: Public Trust, Participation, Transparency, Budget Fairness, Village Financial Reporting.  
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 Andi Mattulada Astrialestari, Astrialestari Astrid, Astrid Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal betty betty Daud Ruranto Buntulabi Dg.Masese, Nur Fitriani Zziza Dhiza Syafitri Dina Faidahlya Putri Setiawan Ernawaty Usman Erwinsyah Faizal Azdar Faizal, Saskia Islamay Femilia Zahra Fenty Yoseph Manuhutu Fitria Ramadhani Furqan, Andi Chairil Indrisari, Rahayu Jamaluddin Jamaluddin Jamaluddin Kusuma, I Made Ari Latifah Sukmawati Yuniar Manuhutu, Fenty Yoseph Marlon, Marlon Martinez, Deswita Masruddin Mattulada, Andi Meilita, Findi Meldawati, Lucyani Muh Riswandi Palawa Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Iqbal Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Mutmainah Mutmainah Nina Yusnita Yamin Nur Hikmah NUR, MUFLIHA Nurdin, Jurana Nurhidayah Nurhidayah Okto Irianto Okto Irianto, Okto Pali, Fayza Parwati, Ni Made Suwitri Rahma Masdar Ramadhan, Sahrul Ridwan - Saleh, Fadli Moh. Sawitri Setiati Hamdani Septrilion Barengko Sri Wahyuni Tandungan, Datu Putri Adela Tanra, Andi Ainil Mufidah Yuldi Mile Zahara, Nurul