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All Journal Jurnal Manajemen Terapan dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL MANAJEMEN MOTIVASI Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aktiva : Riset Akutansi dan Keuangan Perspektif Akuntansi Maqdis: Jurnal Kajian Ekonomi Islam Management Studies and Business Journal Accounting Studies and Tax Journal
Latifah Sukmawati Yuniar
Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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DETERMINAN KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIGI Antika, Rindi; Muliati, Muliati; Din, Muhammad; Yuniar, Latifah Sukmawati
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
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.v14i04.51655

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor penentu yang mempengaruhi kualitas laporan keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Sigi sepertisistem akuntansi keuangan daerah, sistem pengendalian internal, komptensi SDM, komitmen organisasi dan pengawasan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer. Populasi dalam penelitian ini terdiri dari kasubag keuangan dan aset serta pegawai yang bekerja pada sub bagian keuangan di 48 OPD Kabupaten Sigi. Sampel pada penelitian ini menggunakan nonprobability sampling dengan teknik purposive sampling dengan jumlah sampel adalah 96 responden. Data analisis menggunakan regresi linier berganda melalui software IBM SPSS versi 25. Hasil penelitian menunjukan bahwa sistem pengendalian internal, kompetensi SDM dan pengawasan keuangan bepengaruh secara signifikan terhadap kualitas laporan keuangan. Sebaliknya, sistem akuntansi keuangan daerah dan komitmen organisasi tidak menunjukan pengaruh signifikan terhadap kualitas laporan keuangan. Temuan ini menegaskan perlunya pengendalian internal, pengembangan komptensi SDM, dan pengawasan keuangan yang efektif di OPD Kabupaten Sigi. Kata kunci: kualitas laporan keuangan, sistem akuntansi keuangan daerah, sistem pengendalian internal, komptensi SDM, komitmen organisasi, pengawasan
CONTINGENCY STUDY OF FINANCIAL FRAUD IN VILLAGES: THE ROLE OF LOVE OF MONEY, RELIGIOSITY, AND MORALITY Liise, Sesika; Yamin, Nina Yusnita; Abdullah, M. Ikbal; Paranoan, Selmita; Yuniar, Latifah Sukmawati
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.724

Abstract

Grounded in contingency theory, this study explores how religious beliefs and the love of money affect the propensity to commit fraud within the context of Village Financial Management, with morality examined as a moderating variable. Contingency theory posits that organizational behaviour and control effectiveness depend on situational factors; therefore, differences in moral standards, religious values, and financial attitudes may lead to varying tendencies toward fraudulent behaviour. The research was conducted in 64 village administrations in Sigi Regency, involving 117 village officials as respondents. SEM–PLS was used to analyze the data. The results show that love of money has a positive and significant effect on fraud tendency. In contrast, religiosity has no significant effect, indicating that religious values are not always reflected in financial behaviour. Morality also fails to moderate the impact of love of money on fraud. These findings highlight the dysfunction of authority and lack of functional separation that weaken anti-fraud efforts. The study emphasizes the need to strengthen internal control systems and cultivate ethics and integrity among village officials as part of improving accountability and supporting sustainable village development.
Implementation Blue Accounting For Economic and Environmental Sustainability (Case Study of Salt Ponds at Talise Beach, Palu City) Ulva, Ulva; Yamin, Nina Yusnita; Indriasari, Rahayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9480

Abstract

Blue accounting, which integrates accounting principles with sustainability aspects, provides a holistic perspective on natural resource and environmental management. This study explores the application of blue accounting in the salt ponds of Talise Beach, Palu City, a coastal marine ecosystem rich in blue economy potential. Using qualitative methods, this study involved in-depth interviews, observations, and document analysis to examine blue accounting practices from a sustainability perspective. Interview data were analyzed thematically using the NVivo application, based on ecophenomenology theory to understand the interaction between humans (salt farmers) and the natural environment. The results show that salt farmers in Talise Beach live in a complex and profound interaction with their environment, especially seawater, land, and weather conditions. Salt farmers strive to manage natural resources effectively to improve production quality and yields, while facing evolving ecological and technological challenges. The salt production process still relies heavily on natural cycles and simple technology. Therefore, the production and quality of salt produced are also highly dependent on natural cycles. The quality of salt will impact its economic value and usefulness. This study provides a rich understanding of how local practices can reflect blue accounting principles, highlights the ecological and technological challenges faced, and offers insights for the development of a more holistic blue economy sustainability model.
Analysis of Photography Service Pricing at Grabedito Studio in Palu City Lahabu, Selfina; Sugianto, Sugianto; Usman, Ernawaty; Yuniar, Latifah Sukmawati
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8430

Abstract

This study analyzes the pricing process at Grabedito Studio in Palu and the factors influencing it. Using a qualitative case study approach, data were collected through interviews, observations, and documentation. COGS was calculated using the Full Costing method, while pricing followed the Cost Plus Pricing approach. Results show that the applied price exceeds COGS, indicating a Value-Based Pricing element, emphasizing skill and service quality. This suggests that photography pricing is shaped not only by costs but also by perceived value and professionalism, supporting fair, competitive, and sustainable pricing strategies.
Co-Authors Abdul Kahar Abdul Kahar Abdullah, M. Ikbal Amalia Putri, Amalia Andi Ainil Mufida Tanra Andi Chairil Furqan Antika, Rindi Arif Gunarsa betty betty Ernawaty Usman Erwan Sastrawan Erwinsyah Erwinsyah Gunarsa, Arif Hartanti, Firli Adelia Ibrahim Ibrahim Lahabu, Selfina Lembah, Amelia Amanda Liana Liise, Sesika Mapparessa, Nurlaela Masruddin Meldawati, Lucyani Muhammad Ansar, Muhammad Muhammad Din Muliati Muliati, Muliati Muslimin, Ulfah Rizky Mustamin Mustamin Nadhira Afdalia, Nadhira Nichen, Nichen Nina Yusnita Yamin Parwati, Ni Made Suwitri Putra, Yosua Angkasa Rahayu Indriasari Satriani Satriani Selmita Paranoan Sri Rahayu Syah Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Syah, Sultan - Tanra, Andi Ainil Mufidah Ulva, Ulva Usman, Ernawati