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Factors Affecting The Quality of Regional Financial Statements of Luwu Regency Safitri, Alya; Caronge, Erniyati; Sultan, Sultan
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.585

Abstract

This study aims to analyze the influence of understanding of Government Accounting Standards (SAP), the use of the Regional Financial Accounting Information System (SIAKD), internal control systems, and human resource competencies on the quality of regional financial statements. This study uses a quantitative approach with a type of causal associative research. The research was carried out at the Regional Finance and Assets Agency (BKAD) of Luwu Regency. The research population was all employees of BKAD Luwu Regency totaling 43 people, which were also used as samples with saturated sampling techniques. The data used were primary data obtained through a questionnaire with a five-point Likert scale. Data analysis was carried out using descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis through t-tests, F tests, and determination coefficients. The results of the study show that the understanding of SAP, the use of SIAKD, the internal control system, and the competence of human resources have a positive and significant effect on the quality of regional financial statements. The implications of this study show the importance of improving human resource competence, strengthening SAP understanding, optimizing SIAKD, and strengthening the internal control system to improve the quality of regional financial reports.
The Influence of Financial Literacy and Gender on Financial Behavior with Financial Technology as A Mediating Variable Fauziyah, Nabil Nur; Sultan, Sultan; Dasila, Rifqa Ayu
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.586

Abstract

This study analyzes the effect of financial literacy and gender on students’ financial behavior with financial technology as a mediating variable. A quantitative approach was employed through a survey of 96 students at Universitas Muhammadiyah Palopo who actively use fintech services. The data were analyzed using multiple linear regression. The results indicate that financial literacy and gender influence students’ financial behavior, and financial literacy also affects the use of financial technology. Financial technology acts as a mediating variable that strengthens the relationship between financial literacy and students’ financial behavior. Therefore, improving financial literacy and the wise use of financial technology are essential to promote healthier and more responsible financial behavior among students.
PATRIARCHAL IDEOLOGY AND GENDERED AUTHORITY IN BUGIS PAPPASENG: A CRITICAL DISCOURSE ANALYSIS OF CLASSICAL TEXTS Syamsudduha, Syamsudduha; Muhammad Irawan, Andi; Sultan, Sultan
Jurnal Gramatika Vol 12, No 1 (2026): Spring Issue (April-September)
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/jg.2026.v12i1.10542

Abstract

Gender inequality and patriarchal social order continue to shape many contemporary societies, often rooted in long-standing cultural texts that are rarely questioned critically. In Bugis society, pappaseng, classical advisory texts transmitted across generations, are widely regarded as sources of moral guidance and social values. However, limited scholarly attention has been given to how these texts discursively construct and legitimize gendered power relations. Addressing this gap, this study investigates how patriarchal ideology and gendered authority are embedded and normalized in Bugis pappaseng. Drawing on Critical Discourse Analysis (CDA), particularly van Dijk’s socio-cognitive framework and the ideological square of self- and other-presentation, this study analyses eleven selected pappaseng excerpts that explicitly or implicitly articulate gender roles, moral expectations, and social authority. The analysis reveals two dominant discourse constructions: the discourse of the ideal woman and the discourse of male domination. Women are represented as morally regulated subjects whose social value is defined by obedience, restraint, and their role in maintaining siri’ (honour and shame), whereas men are constructed as legitimate authority holders associated with leadership, control, and public power. Through polarized discursive strategies, pappaseng texts naturalize and moralize patriarchal relations, presenting gender hierarchy as culturally appropriate and divinely sanctioned. This study argues that pappaseng functions not only as cultural wisdom but also as an ideological apparatus that reproduces gender inequality over time. By focusing on classical texts, this research extends feminist CDA beyond contemporary discourse and underscores the importance of critically re-examining traditional narratives in efforts toward gender justice. Future research is encouraged to explore comparative ethnic texts and alternative or resistant readings within classical discourse traditions.
Co-Authors A. M. Shiddiq Yunus Abdul Haliq, Abdul Abdul Malik Abdullah, Andi Aziz Achzan, Andi Muhammad Adi Adi Adi Adi, Panggi Nur Adrianto, Adrianto Afdalia, Afdalia Agil, Madalle Agung Budi Muljono Agusman, Yudi Ahmad Fathoni AJ., Andi Agussalim Akbar, Zaenul Akmal Hamsa Akmaluddin Akmaluddin Alam, Anisa Maulidiah Alamsyah, Muh. Nur Alfandi, Ahmad Nova Alfiyah, Faridah Ali, Asmi Aulia Alief Dizatul Alif, Jeffits Khusnu Alifiah Pratiwi Amanda Amanda Amany, Rana Gyazki Amelia, Ayu Reski Aminuyati Amiriddin, Amiriddin Amriani, Rina Andharwati, Siti Aminah Andika Rusli, Andika Anshari Anshari, Anshari Anti, Amri Anti, Amri Anugerah, Fitra Anugerah, Muh. Fahmi Anwar, Thaibil Aqzhariady Khartha Arafat Arfail, Arfail Arif Mulyanto, Arif Arifin, Suryanto Arini Junaeny Aris Munandar Arnawan Hasibuan Arwansah, Arwansah Asgaf, Khalifah Asriani Asriani, Asriani Astari, Chitra Astiantih, Susi Astuti Umar Astuti, Andi Atiqah, Ramdani Aulia, A Syiva Beby Aulia, Laila Ayu Puspitasari, Ayu Azis Azis, Azis Azizah, Rafika Azzahra, Andi Afifah Baharman Baharman, Baharman Barhun, Mohamad Syahrul Basri, Muh. Bahly Bayu Lesmana, Bayu Burhanuddin, Muh Sulhuzair Busthan Azikin Busthan, Busthan Candra Kirana Caronge, Erniyati Citrayanti, Citrayanti Dasila, Rifqa Ayu David, Muhammad Dedi Gunawan Saputra Dedy Kurniadi Desi Widianty Dewi Puspitasari Dhian Herdhiansyah Dollah, Alfina Ali Duryana, Duryana Dwi Surya Atmaja Dwi Yulianingsih Dzaky, Muh. Hilmi Eka Farpina, Eka Farpina Ervianingsih, Ervianingsih Etty Puji Lestari Fadilah, Husni Farhan, Aan Abdullah Faridah Faridah Faris, M Salman Farpina, Eka Fathurrahman, Riyan Fatmiah Utami, Andi Rachma Fattah, Rakazeta Yusuf Fauziyah, Nabil Nur Febriyanti, Ekea Multi Fifi Arfini, Fifi Firdaus Firdaus Fitrawansah, Fitrawansah Fitri Fitri Fitri Yunita Gaffar, Muh Syukri Gairi, Indar Hadi A, Muh. Saihul Hamka, Herika Harjian, Muhammad Rivaldi Harviani, Evi Hasanuddin Hasanuddin HASIM, CDEFGHI Hasnatan, Hasnatan Hasnawati Hasnawati HASNAWI HARIS, HASNAWI Hasnidar Hasriani Hasriani, Hasriani Heni Pujiastuti Heri Alfian Heryani, Heryani Hidayah, Bahrul Hijrah Hijrah Husein, Sudi Yahya Hutabarat, Zuhri Saputra I Ketut Patra, I Ketut I Ketut Wiryajati I Made Ari Nrartha I Made Ginarsa I Nyoman Wahyu Satiawan Ibrahim, Aprilyanti Nurna Nengsi Ida Ayu Sri Adnyani Ida Bagus Fery Citarsa IDK Okariawan, IDK Iin Nur Yasinta Ikbal Syukroni Ilyas Ilyas Imran Imran Imran, A M Ina Damayanti Iqbal, Muh. Iqbal Asdiawan Irawan, Farhah Fauziyah Irma Irma Irwansyah Irwansyah Isma, Aam Azatil Ismail Ismail Jamil, Arifuddin Jaya Jaya Johar Amir Jufri Jufri Jumarlang, Indriani Junaidi Junaidi Junior, M. Fadil Jusri, Jusri Kahfi, Kahfi Kamarullah, Muhammad Khusnul Alief Karim, Deden Hidayati Karyani, Syntha Esterlita Karyawan, I Dewa Made Alit Kembong Daeng Kesuma, Suryanata Khairiyah, Nurlatifah Kharisma, Nanda KHUMAIRAH, Adelia Rizky Kisman Salija, Kisman Korompot, Chairil Anwar Kumala Sari, Atisa La Ode Asrun Azis R La Ode Hasnuddin S. Sagala La Rianda Laju, I Kadek Lestari. MS, Habibah Luwisky Harwis, Ayudia M. Faisal Made Sutha Yadnya Magvira, Magvira Mahbub Arfah Mahendra, Aldi Aryanugraha Mahmudah Mahmudah Maknun, Tadjuddin Maliq Almadani Mansyur Radjab, Mansyur Mardiana Marina Marina Masse, Asti Gindasari Massiseng, Andi Nur Apung Maujud, Fathul Mayong Maman Mayong Maman Meutia Farida Mubaraq, Lutfi Fadhel Muh Alamsyah Muh Syahrul Muh. Ali Imran, Muh. Ali Muh. Bahly Basri Muhamad Ali Imron Muhammad Ilham Muhammad Ilham Muhammad Irawan, Andi Muhammad Kasran Muhammad Nur Alamsyah Muhammad Nurman Muhammad Rapi Muhammad Saleh Mukrimin MUKRIMIN MUKRIMIN Mulijono, Agung Budi Muljono, Agung B Mulya, Rachmy Hidayatul Munsir, Mulawarman Murdianto, Deny Muzakkar, Muzakkar Nababan, Sabar Nabilah, Naimah Zhahratun Natsir, Abdul Nensilianti Nensilianti Netty Huzniati Andas Ningsi, Nurma Nope, Juita Aldiron Nugraha, Wandi Nugraha, Yohanes Nur, Muhammad Fajrin Nurcahaya, Nurcahaya Nurdayanti, Siti Nurfatimah Nurfatimah Nurhusna Nuriyanti Nuriyanti NURLAELA NURLAELA Nurlina Nurlina Nurmala, Eka Nurmati, Nurmiati Nurul Yakin Nurwina, Nurwina Ohorella, Fadjriah Osea Zebua Paewai, Rusman Pakkua, Aski Tenri Pali', Arnovlin Evilin Patangkin, Imelda Patta, Andi Muh. Nur Takbir Pebrianti, Ina Pratiwi, Alifiah Pratiwi, Asti Pusparini, Nur Nawaningtyas Putra, I Ketut Perdana Putri, Selma Raisaniva Qhatimah, Husnul R., Mantasiah Rahim, ilma Rahma, Nur Rahman, Sundari Rahmani, Siti Rahmi Rahmi Ramadani, Rani Ramadhan, Muh Fajrin Ramadhoni, Dita Ramly Ramly Ramly, Ramly Ratna Wardani Ratnaningsih, Tri Kurniawati Ray Suryadi, Ray Reni Fatmasari Syafruddin, Reni Fatmasari Reskiawan, Bimas - Rianti, Marlia Ridwan, Ridwan Riska Riska Risman Risman Risman, Cecep Tatang Ritonga, Arifin Riyanti Riyanti Romadhoni, Dita Ruddin, Poppy Rudini, Peggi Melati Rufi'i Rumbewas, Trisye Yolanda Rurisfiani, Andi Ryan Rayhana Sofyan, Ryan Rayhana Safira, Intan Mutiara Safitri, Alya Safitri, Susiana Nur Safruddim, Safruddim Sahrir, Sahrir Said Munzir Said, M. Ikhwan Sakaria Sakaria Sakinah Fitri, Sakinah Salam Salam Salam, Salam Saleh, Muhammad Saleh Salman Salman Salsananda, Dixie Samsudin Samsudin Samuel Samuel Santi, Andi Santos, Hezron Alhim Dos Sari R, Putri Sari, Dini Rosita Sarungu, JJ. Sasongko, Sudi M. Al. Sasongko, Sudi Mariyato Al Sasongko, Sudi Maryanto Al Satriadi, Satriadi Saudi, A. Nur Aulia Sayuti Sayuti Seniari, Ni Made Sidiq, Alif Muhammad Sinarep Sinarep Soesilo, AM. Sofyan Syamsuddin Sri Aisyah Sri Hardiyanti, Sri Sri Indriati sri, ida ayu Sriwati Malle St Syamsudduha Suardi Sudi Mariyanto Al Sasongko Sudirman Sudirman Sugeng Santoso suhartatik suhartatik Suksmadana, I Made Budi Sunusi, M. Syafril Sunusi, Sahabuddin Supriono Supriono Syahrul Syahrul Syam, Ridwan Syamsiar, Syamsiar Syamsuddin Millang, Syamsuddin Syamsyddin, Sofyan Syarifuddin, Purnama Syari’udin, Akhmad Syukri, Mohammad T. M. Jamil Taharuddin Taharuddin Tarmizi Tarmizi Tasik, Meisya Bura Thamrin, Andi Nurlinda Tohri, M. Tri Joko Raharjo Ulva Ria Irvan Umar Umar Usman Usman Wahjuni Hartati Wibisono, Yohan Wijayanti, Tuti Wirdani, Wirdani Wiryanto Wiryanto Wiwi Handayani Wulandari Wulandari Wulandari, Arbiana Putri Yope, Sri Aisyah Yunidia, Yunidia Zainal Arifin Zainal S, Muhammad Zainuddin, Abdullah Zikra Supri Zikrullah, Muhammad Zultan Mansur, Achmad