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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL MANAJEMEN MOTIVASI Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics and Management Scienties West Science Accounting and Finance International Journal of Economics, Management and Accounting Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi IIJSE Jurnal Ekonomi Bisnis Antartika Equivalent : Journal of Economic, Accounting and Management Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Indonesia Economic Journal GoodWill Journal of Economics, Management, and Accounting Lex Journal of Social Sciences and Humanities Perspectives
Ernawaty Usman
Universitas Tadulako, Palu, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Evaluation of Budget Realization in The Financial Statements of Bambalamotu Sub-District Based on PSAP No. 02 Shakira, Iin; Usman, Ernawaty; Sugianto; Jamaluddin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.944

Abstract

This study aims to examine the budget realization in the financial reports of Bambalamotu Sub-district against the implementation of Government Accounting Standards Statement (PSAP) No. 02. From the analysis, it is seen that even though not all of the items that are needed in PSAP No. 02 are presented-such as revenues, transfers, and net financing-the report preparation has been adapted to the actual fiscal situation of the area and still accommodates the principles of transparency and accountability. These modifications illustrate the necessity for contextualized and flexible application of accounting standards, specifically in areas of weak fiscal capacity. This research also constructs further the importance of the computerized system support for financial reporting but clarified that inadequate human resources continue to be the primary constraint in maximizing the system. The findings' implications assure that reporting that is customized according to local requirements and capacity can continue to be effective in the fulfillment of public accountability goals. The research is limited in the sense of having narrow geographical coverage and sparse primary data.
Pengaruh Pemahaman dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Restoran Di Kota Palu Asrabiya; Jamaluddin; Ernawaty Usman
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i1.303

Abstract

This study aims to determine the effect of taxpayer understanding and awareness on restaurant tax compliance in Palu City. The population studied were restaurant taxpayers in the Palu City area. The data collection method used was a survey by distributing questionnaires to respondents met by researchers. The number of respondents in this study was 56 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software. The results of the study showed that taxpayer understanding and awareness had a positive and significant effect on restaurant tax compliance in Palu City.
The Effect of Accountability on Investment in Encouraging Regional Independence (A Study on Provinces in Indonesia) Fidiatuljana, Fidiatuljana; Sugianto, Sugianto; Usman, Ernawaty; Gilang Yudistira, Fajar
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.254

Abstract

Decentralization in Indonesia over the past 50 years has undergone many changes and updates, reflecting the need to increase the role of local governments. This study analyzes the extent of the influence of accountability on investment in increasing regional independence in Indonesia. The study used data from 34 provinces (170 observations) using purposive sampling techniques. The results of the study show that better audit opinions increase regional investment opportunities, but audit opinions issued by BPK have a negative impact on regional independence. Meanwhile, investment has a positive effect on regional independence but does not mediate the relationship between accountability and regional independence. The implications of this study are closely related to efforts to encourage regional independence through increased investment, so that local governments need to increase accountability in financial management, as reflected in the audit opinion, in order to create a conducive investment climate.
EFEKTIVITAS PEMBIAYAAN KEPEMILIKAN RUMAH MELALUI KREDIT PERUMAHAN RAKYAT (KPR) DI KALUKUBULA RESIDENCE SIGI (STUDI PADA KONSUMEN DEVELOPER PT APININDO CIPTA SEJATI) Suriyadewi, Suriyadewi; Usman, Ernawaty; Kahar, Abdul; Yuniar, Latifah Sukmawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3243

Abstract

Introduction: The purpose of this study is to assess how well the subsidized Sharia Home Ownership Credit (KPR) financing was distributed at BTN Green Kalukubula Residence in Sigi Regency. Methods: Descriptive qualitative methodology is employed, and data is directly gathered through in-depth interviews and the distribution of questionnaires to 47 informants. As a supplementary analysis, the Artificial Neural Network (ANN) method is also employed. Results: The study's findings demonstrate that the Subsidized Sharia Mortgage financing scheme is seen to be quite successful in assisting those with low incomes in becoming homeowners. The amount of financing margin, the implementation of late installment penalties, and information openness are some of the remaining challenges that must be taken into account. Therefore, in order to boost potential customers' trust, banks and developers are advised to promote information openness. Conclusion and suggestion: This study's drawback is that it was challenging to contact certain respondents since many of them were at work or not at home, which made the data gathering method less than ideal.
Empirical Study of Social Budget And Regional Wealth In Achieving SDG 1 (No Poverty) in Indonesia Rais, Nur Triany; Furqan, Andi Chairil; Betty; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2789

Abstract

This study attempts to explore the influence of social budget and regional wealth on the achievement of Sustainable Development Goals (SDGs) 1 “No Poverty” in Indonesia, which is an important issue considering the high poverty rate and the suboptimal utilization of regional budgets and wealth. This study uses secondary data from local governments in Indonesia in 2018–2022 with a total sample of 2.320 observations, and is analyzed using a panel data regression model with the Random Effect Generalized Least Squares (GLS) regression approach. The results of the study indicate that social budget and regional wealth have a significant influence on the achievement of SDGs 1. Specifically, the panel regression result show that social budgets and Regional Government Expenditure (APBD) are significant at the 1% level with an Adjusted R2 of 0,147. By increasing the allocation of social budgets and managing and utilizing regional wealth optimally, local governments can carry out poverty alleviation efforts more effectively, accelerate poverty reduction, and aid in the region’s attainment of Sustainable Development Goals. This study emphasizes the importance of local governments to increase targeted social budget allocations, manage regional wealth more productively, and design policies that focus on sustainable poverty reduction to support the achievement of SDGs 1 targets.
The Meaning of Profit from the Perspective of Rice Farmers in Desa Kabalo, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una Afifa, Nur; Sugianto; Tenripada; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2813

Abstract

This study aims to explore the meaning of profit from the perspective of rice farmers in Kabalo Village, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una, by considering economic, social, and spiritual aspects. Unlike previous studies that tend to define profit narrowly as financial or accounting outcomes, this research highlights the multidimensional interpretation of profit based on local wisdom. Using a qualitative descriptive design with a phenomenological approach, data were obtained through field observations, in-depth interviews with three landowning farmers, and documentation. The analysis followed phenomenological stages, namely reduction, imaginative variation, and meaning synthesis, complemented by triangulation and member checks to ensure data validity. The findings reveal that profit is understood in three main dimensions: as a reserve for basic needs, as future savings that ensure security, and as the fruit of patience in the farming process. This study contributes to behavioral accounting literature by demonstrating how rural communities integrate material and immaterial values in defining profit, while also offering insights into the role of local wisdom in shaping accounting concepts in the farming economy.
VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING Sugianto, Sugianto; Usman, Ernawaty; Usman, Asri; Adys, Himaya
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25330

Abstract

Sustainability accounting has expanded beyond financial metrics to include environmental, social, and governance (ESG) dimensions. However, conventional ESG reports typically dominated by numerical indicators and textual descriptions, often fail to capture the emotional, symbolic, and cultural aspects that shape stakeholder understanding and engagement. This study aimed to explore the role of photography as both a narrative and an evidentiary tool in ESG reporting. Using a qualitative visual ethnography approach, the research analysed original photographs taken in urban and community settings to represent dynamics related to ESG, such as human–nature relationships, informal governance, and collective social actions. The images were collected through field immersion and contextual observation. Findings suggested that photography can enrich ESG reporting by adding emotional depth and ethical meaning, thereby enhancing communication and stakeholder connection. This study advocates for photography as a valid and verifiable method to support more inclusive and engaging sustainability disclosures.
Kinerja Keuangan PT Industri Jamu dan Farmasi Sido Muncul,TBK Periode 2017-2021 Haris, Nurhayati; Alfrianti, Alda; Yamin, Nina Yusnita; Natsir, Muhammad; Usman, Ernawaty; Kamase, Haryono Pasang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1862

Abstract

The purpose of this research is to describe and analyze the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021. The research method used is quantiative descriptive, using financial ratio analysis and trend analysis. The research data used is financial reports. The results of reseacrh on financial ratio analysis show the financial performance of PT Industri Jamu dan Farmasi Sido Muncul,Tbk for the 2017-2021 periode as a whole is in goos condition except for the receivable turnover ratio which has experienced an increase which shows that the company is not good at managing it’s receivable. The results of the trend analysis show that the financial performance of PT  Industri Jamu dan Farmasi Sido Muncul,Tbk for the period 2017-2021 tends to decrease in terms of current ratio, cash ratio, dan receivables turnover.The debt to asset ratio and debt to equity ratio are experiencing an increasing trend, this condition is not good because the company debt burden is increasing every year. Total asset turnover, net profit margin, and return on investment tend to increase, indicating better managemen of total assets. So that company gets better profits every year. Keywords: Finacial Performance, Liquidity, Activity, Solvency, Profitability
Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Sintiani, Tina; Sugianto; Kahar, Abdul; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2834

Abstract

This research aims to analyze the application of environmental accounting in the management of cattle waste at the Harapan Baru II Farmers Group in Kabupaten Parigi Moutong. This research uses a qualitative approach with an exploratory case study method through interviews, observations, and documentation, which are analyzed using the Miles and Huberman model. The research results show that the group has processed livestock waste into economically valuable compost fertilizer, even tho they still use manual equipment. From a cost perspective, routine expenses such as the purchase of chalk and sacks have been recorded, but have not yet been separated from other operational costs. The group has also kept simple records through cash and asset books, but these are not fully compliant with PSAK 69. Socially, waste management receives community support because it does not cause pollution and increases income, but regulatory support from the government is still limited. This finding indicates that the application of environmental accounting among smallholder farmers is already happening in practice, but it needs to be strengthened through more detailed cost separation and the implementation of appropriate accounting standards.
Bibliometric Study on The Role of Management Accounting in Business Decision Making in the Manufacturing Industry Judijanto, Loso; Usman, Ernawaty
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1414

Abstract

This bibliometric analysis explores the evolving field of management accounting by examining the co-occurrence of keywords in the literature from the past two decades. Using VOSviewer, the study maps the interconnections between traditional and emerging themes within management accounting, revealing a significant shift from conventional practices to a broader focus that incorporates strategic decision-making, technological advancements, and sustainability concerns. The visualization highlights the central role of traditional terms like cost and financial management while underscoring the growing importance of big data, artificial intelligence, and environmental management. The findings illustrate the discipline's response to the complexities of modern business environments, emphasizing the need for management accountants to develop skills in strategic analysis, technology, and sustainability integration. The study not only provides insights into the thematic evolution of the field but also suggests directions for future research and the necessary adaptation of professional training and education in management accounting.
Co-Authors Abdul Kahar Abdul Kahar Abdul Pattawe Ade Ainun Ariyanti Adys, Himaya Afdal, Taufik Afifa, Nur Ahmad Fauzi Yetta Alfrianti, Alda Almirah Maggie Tertialucy Amelia Fravitasari Todingallo Amirul Afif Fatihah Andi Atira Andi Atirah ansela kongkarawe Apriliani, Bunga Asrabiya Ayu, Ni Gusti Betty Buntulabi, Daud Ruranto Cakranegara, Pandu Adi Dzulkifli, Muh Ervina Fadhilla Septiani Fidiatuljana, Fidiatuljana Furqan, Andi Chairil Gayatri, Desak Gilang Yudistira, Fajar Gracia Carolina Yusuf Haryono Pasang Kamase Ingkiriwang, Kristin Natalia Irwan Moridu Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Judijanto, Loso Kiki Berlian Sari Lahabu, Selfina Latifah Sukmawati Yuniar Lely Kurnia Loso Judijanto M. Sahrul Saleh Maharani Maharani, Maharani Maharani, Adinda Manuhutu, Fenty Yoseph Mappanyukki, Andi Maria Sihombing Mattulada, Andi Meiriani, Niluh Diva Merinda Anisa Moh Zuljalali Wal Irsyam Muh. Dzulkifli Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Muliati Muliati, Muliati Mustafa, Fahrina Mustafa, Riad Mustamin MUTHMAINNAH Ngkolu, Emilia Margaretha Nina Yusnita Yamin Novryanti Buabangga Noy, Ismail Nur Handayani Nurdin, Jurana Nurhayati Haris Nurhayati Haris Nurriskiana Akbar Oktaviani Sultan, Resky Okto Irianto, Okto Purwanti, Dewi Junita Rahayu Indriasari Rais, Nur Triany Regina Janictasya Ridwan Ridwan, Ridwan Rina Rudy Usman Sakina Sakina, Sakina Sediawan, MN Lisan Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sintiani, Tina Siti Atikah Rahayu Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sulastri, Ni Luh Suriyadewi, Suriyadewi Sutrisna, I Putu Pari Syafitri, Rahma Syahrani, Cahya Bilqis Tamsir, Anjas Putra Tenripada, Tenripada Usman, Asri Vinny Anggitresia, Thalia Wulandari, Niluh Merthi Yetta, Ahmad Fauzi Yuldi Mile Zalzabila, Putri Zefanya Patricia