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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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) Indonesian Journal of Applied Accounting and Finance Indonesia Auditing Research Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset Akuntansi 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 Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Jurnal Ekonomi Bisnis Antartika Equivalent : Journal of Economic, Accounting and Management Journal of Economics and Business Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Journal of Accounting and Management (JAM) JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Indonesia Economic Journal Journal of Strategic Innovation in Economics and Business GoodWill Journal of Economics, Management, and Accounting Lex Journal of Social Sciences and Humanities Perspectives
Ernawaty Usman
Department Of Accounting, Faculty Of Economics And Business, Tadulako University, Central Sulawesi
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.
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
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.
Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia Usman, Ernawaty; Sugianto, Sugianto; Usman, Asri
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2196

Abstract

This study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates the relationship between budget participation and performance, suggesting that increased participation boosts performance through improved motivation. Furthermore, budget politics strengthens the effect of participation on motivation. The theoretical contributions of this study reinforce goal-setting theory and agency theory. Practical implications emphasize fostering greater budget participation by boosting employee motivation to improve performance. Local governments should aim to design more inclusive budgeting processes and consider political dynamics, as they can amplify the positive effects of participation. Additionally, implementing training and motivational programs can optimize the budgeting process and further improve the effectiveness of local governments.
Pemberdayaan petani durian berbasis Neraca Modal Alam untuk Mewujudkan SDGs Pertanian Berkelanjutan Di Desa Malino Mustamin; Abdul Kahar; Ernawaty Usman; Sugianto; Nurhayati Haris
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 4 No. 11 (2025)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v4i11.2015

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan petani durian di Desa Malino melalui penerapan pendekatan Neraca Modal Alam (Natural Capital Accounting) sebagai strategi peningkatan kapasitas budidaya dan pengelolaan lahan petanian secara berkelanjutan. Fenomena awal menunjukkan bahwa meskipun Desa Malino memiliki tanah subur dan potensi agroklimat yang sangat mendukung, pemanfaatannya belum optimal karena keterbatasan pengetahuan teknis petani, minimnya modal, dan meningkatnya penjualan lahan akibat tekanan ekonomi. Melalui kegiatan survei, pelatihan, dan pendampingan berbasis partisipatif, dilakukan pemetaan modal alam, pelatihan budidaya durian montong, pembentukan kebun percontohan, serta penguatan manajemen usaha tani. Hasil kegiatan menunjukkan peningkatan signifikan pada pengetahuan petani (48% menjadi 86%), peningkatan keterampilan teknis budidaya, serta perubahan sikap terhadap pengelolaan modal alam dan pentingnya menjaga lahan produktif. Program ini berkontribusi terhadap pencapaian SDG 1, SDG 2, dan SDG 15 melalui peningkatan kapasitas petani, penguatan ekonomi lokal, dan pelestarian ekosistem
Akuntabilitas dan Trasparansi Pengelolaan Keuangan Partai Politik (Studi Kasus DPC Partai Demokrat Provinsi Sulawesi Tengah) Mappanyukki, Andi; Vinny Anggitresia, Thalia; Oktaviani Sultan, Resky; Maharani, Adinda; Suci Rahmadani, Indah; Pattawe, Abdul; Kahar, Abdul; Usman, Ernawaty
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.668

Abstract

This study aims to understand how political party administrators understand political party financial reporting. In addition, it continues with a discussion on understanding the principles of transparency and accountability in political party financial reporting. The object of research in this study is the branch representative council (DPC) of the Democratic Party of Central Sulawesi Province. This qualitative study uses a phenomenological approach, data collection techniques using interviews, documentation, and direct observation. The results of the study show that: The understanding of political party administrators in the Democratic DPC of Central Sulawesi Province regarding financial reporting obligations according to Law Number 2 of 2011 is quite good. The Democratic DPC of Central Sulawesi Province has also presented financial reports according to Article 39 of Law Number 2 of 2011 concerning Political Parties. In terms of transparency and accountability, political parties have presented financial reports that can meet these criteria. However, this study also found that the transparency aspect in political party financial reporting is still not optimal.
THE MEANING OF PROFIT FROM THE PERSPECTIVE OF FRESH FISH TRADERS IN THE TRADITIONAL INPRES MARKET Siti Atikah Rahayu; Fadhilla Septiani; Ade Ainun Ariyanti; Ernawaty Usman; Jamaluddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4414

Abstract

Background In the context of traditional traders, profit is understood not only as the difference between revenue and costs, but also has social, psychological, and spiritual significance inherent in their daily lives. Fresh fish traders in traditional markets view profit not simply as a measure of financial gain, but as a symbol of gratitude, a form of self-defense, and a foundation for family well-being. This phenomenon demonstrates that the concept of profit in the informal sector differs from the conventional, numbers-oriented accounting perspective. Objective This study aims to reveal the meaning of profit from the perspective of fresh fish traders at the Inpres Traditional Market through a phenomenological approach, as well as to explain how profit is understood in the economic and social life of traders. Research methods This research employed qualitative methods with a transcendental phenomenological approach. Data were obtained through in-depth interviews and observations of trading activities. Analysis was conducted by reducing traders' subjective experiences to key themes that fully illustrate the meaning of profit. Research result The research results show that profit is interpreted in five main forms: self-love (a form of self-respect), self-defense (defense against life's pressures), emergency savings (a strategy for dealing with unexpected situations), a foundation for family needs (a source of household economic needs), and spiritual steadfastness (a sense of gratitude for the sustenance received). The meaning of profit is not only economic but also emotional and spiritual. Originality/Novelty of Research This research provides a new perspective: profit for fresh fish traders is not simply an indicator of economic performance but also a reflection of the social, cultural, and spiritual values ​​that shape the identity of traders in traditional markets. These findings enrich contextual accounting studies that focus on human values.
Co-Authors Abdul Kahar Abdul Kahar Abdul Kahar Abdul Pattawe Abdul Pattawe Abdul Razik Luneto Abdul Razik Luneto Ade Ainun Ariyanti Adryan Gymnastiar Ahmad Fauzi Yetta Alfrianti, Alda Alisa Amelia Almirah Maggie Tertialucy Amelia Fravitasari Todingallo Amirul Afif Fatihah Ananda Natasya Andi Atira Andi Atirah Andi Auliyah Nurul Andi Chairil Furqan Anisa Agustina Putri Anjas Putra Tamsir Annisa Wahdania ansela kongkarawe Aryo Andika Supari Asrabiya Asri Usman Athaya Zayyan Bakulu Betty Bunga Apriliani Cahya Bilqis Syahrani Cakranegara, Pandu Adi Citra Lestari Daud Ruranto Buntulabi Desak Gayatri Deslin Ellen Gabriela Emilia Margaretha Ngkolu Ervina Eusebius Alfonsus Rumengan Fadhilla Septiani Fajar Gilang Yudistira Fathia Fauzy Nugraha Pribadi Putra Sembiring Felicia Pavita Cendana Fidiatuljana Fidiatuljana Fidiatuljana, Fidiatuljana Fiona Elma Sabitah Gilang Yudistira, Fajar Gracia Carolina Yusuf Graciela Fiamey Baman Grafelia Dundea Haryono Pasang Kamase Hervy Sakinah Himaya Adys I Putu Pari Sutrisna Iftitah Azzahra Intan Fadilah Ira Astriyani Irwan Moridu Ismail Noy Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Judijanto, Loso Jurana Jurana Jurana Kiki Berlian Sari Kristin Natalia Ingkiriwang Lahabu, Selfina Latifah Sukmawati Yuniar Latifah Sukmawati Yuniar Latifah Sukmawati Yuniar Lely Kurnia Loso Judijanto M. Sahrul Saleh Maharani Maharani, Maharani Maharani, Adinda Manuhutu, Fenty Yoseph Mappanyukki, Andi Maria Sihombing Mattulada, Andi Merinda Anisa Moh Zuljalali Wal Irsyam Muh Dzulkifli Muh. Dzulkifli Muhammad Afdhal S Muhammad Ansar Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdullah Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustafa, Fahrina Mustafa, Riad Mustamin Mustamin Mustamin Mustamin Muthmainnah Mutmainnah Nadia Avlika Nadia Avlika Nayla Maulidya Safira Nayla Ramadani Ni Gusti Ayu Ni Kadek Puspitasari Ni Luh Sulastri Ni Made Suwitri Parwati Niluh Diva Meiriani Nina Yusnita Yamin Nina Yusnita Yamin Nina Yusnita Yamin Novryanti Buabangga Nur afifa Nur Avni Syamsuddin Nur Farizha Nur Handayani Nur Indah Nur Triany Rais Nurafifa Nurainun Habiba Nurdin, Jurana Nurhayati Haris Nurhayati Haris Nurriskiana Akbar Nurriskiana Akbar Oktaviani Sultan, Resky Okto Irianto, Okto Phatra Anggana Djuri Purwanti, Dewi Junita Putri Putri Maharani Putri Maharani Putri Zalzabila Rahayu Indriasari Rahayu Indriasari Rahmania Ramdani Rahmi Syafitri Rahmi Syafitri Rahmi Syafitri Rania Mutiara Tirza Regina Janictasya Renal Pradisti Reren Anggreini Revalino Juan Farel Rhesta Ayu Febriyanti Ridwan Ridwan Ridwan Ridwan Syabandi Riflah Salsabila R. Hi. Wahid Rilman Ibnu Arfan Rina Rina Rionaldy Arvelino Du'o Riski Megawati Pandeirot Risky Polimengo Rudy Usman Sakina Sakina Sediawan, MN Lisan Selmita Paranoan Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Siti Aisah Siti Atikah Rahayu Siti Atikah Rahayu Siti Cahya Junita Korompot Sri Adelia Bailia Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Taufik Afdal Tenripada Tenripada Tenripada, Tenripada Tina Sintiani Usman, Asri Valentino Pandeirot Vinny Anggitresia, Thalia Wulandari L Wulandari, Niluh Merthi Yolanda Mitalova Ule Yuldi Mile Yuly Azahra Zefanya Patricia Zulkifli