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All Journal Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Tangible Journal Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Kolaboratif Sains Indonesian Journal of Applied Accounting and Finance West Science Accounting and Finance International Journal of Economics, Management and Accounting Equivalent : Journal of Economic, Accounting and Management Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
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 Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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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): Maret
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.
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.
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.
THE INFLUENCE OF ACCOUNTING KNOWLEDGE AND BUSINESS EXPERIENCE ON THE PERCEPTION OF ACCOUNTING INFORMATION USE AMONG MICRO-ENTERPRISES AND SMALL IN ULUJADI DISTRICT Kiki Berlian Sari; Merinda Anisa; Andi Atirah; Jamaluddin; Ernawaty Usman; Ridwan
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.v5i5.4443

Abstract

This study aims to analyze the influence of accounting knowledge and business experience on the perception of accounting information use among micro and small business owners in Ulujadi District. Micro and small businesses play a vital role in the local economy, but often face challenges in effective financial management. Using a quantitative approach, data were collected through questionnaires distributed to micro and small business owners in the area. Data analysis was conducted using multiple linear regression to test the influence of each independent variable on the dependent variable. The results indicate that both accounting knowledge and business experience have a positive and significant influence on the perception of accounting information use. This finding indicates that increased accounting understanding and accumulated entrepreneurial experience can encourage business owners to utilize accounting information more effectively in business decision-making. This study provides important implications for policymakers and training institutions in designing small business capacity-building programs.
The Ups and Downs of Cocoa Prices on Farmers' Welfare: A Sustainability Accounting Perspective Nurriskiana Akbar; Sugianto; Muhammad Ikbal Abdullah; Ernawaty Usman
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/x63h7c65

Abstract

This research aims to understand the factors that influence the ups and downs of cocoa prices, their impact on farmers' welfare, and explore the role of sustainability accounting in strengthening the economic resilience of cocoa farmers. Using a descriptive qualitative approach, this study explores the experiences and adaptive strategies developed in dealing with price dynamics and maintaining sustainable plantation practices. The findings show that cocoa price volatility is influenced by imbalances between demand and supply, climate change, and global market volatility. These price fluctuations have an impact on the socio-economic conditions of farmers: when prices rise, farmers' incomes increase which allows the fulfillment of basic needs and sustainability investments; On the contrary, falling prices create economic pressures and a decrease in quality of life. The implementation of sustainability accounting has been proven to help farmers manage risks, as well as maintain sustainable plantation business practices amid market uncertainty. These findings are expected to contribute to the formulation of policies that are in favor of improving the welfare of cocoa farmers and strengthening sustainable plantation development.
Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5k5xj226

Abstract

This study aims to understand the views of mine workers regarding environmental accounting using a phenomenological approach. The research was conducted at PT Sentral Labuan Tegar Mandiri, a C excavation mining company located in Labuan Main Village, Labuan District, Donggala Regency, Central Sulawesi. This study focuses on three main dimensions in the concept of the Triple Bottom Line, namely environmental, economic, and social aspects. Data collection was carried out through in-depth interviews and direct observations in the field. The findings of the study show that although workers' technical knowledge related to environmental accounting is still limited, they show a high level of concern and awareness of the impact of mining activities, both on the environment and society. The workers understand the importance of waste management, environmental preservation through tree planting, and the role of companies in improving the economic and social conditions of local communities. In general, environmental accounting is understood as a form of corporate commitment to environmental sustainability, social welfare, and regional economic development.
Kepedulian Dan Pengetahuan Pelaku Usaha Mengenai Konsep Environmental Accounting Di Pabrik Tahu Afifah: The Concern And Knowledge Of Businesses About The Environmental Accounting Concept At Afifah Tofu Factory Amelia Fravitasari Todingallo; Gracia Carolina Yusuf; Ervina; Sugianto; Ernawaty Usman
Jurnal Kolaboratif Sains Vol. 8 No. 11: November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9322

Abstract

Penelitian ini ditujukan guna mengeksplorasi taraf kepedulian serta pemahaman pelaku usaha di Pabrik Tahu Super Afifah Kota Palu mengenai konsep akuntansi lingkungan dan dampaknya terhadap keberlanjutan usaha. Penelitian ini memanfaatkan pendekatan kualitatif deskriptif, dengan subjek penelitian yakni pimpinan pabrik dan dua orang pekerja produksi. Pengumpulan data diselenggarakan melalui observasi dan wawancara mendalam. Temuan penelitian menunjukkan bahwa Pabrik Tahu Super Afifah telah mengelola limbah secara efektif, limbah padat (ampas tahu) dijual menjadi pakan ternak, sedangkan limbah cair diolah menjadi biogas, sehingga mengurangi polusi dan memberikan manfaat ekonomi tambahan. Penerapan konsep akuntansi lingkungan juga terlihat dari investasi peralatan filtrasi dan pemeliharaan sistem pembuangan limbah, yang memastikan air limbah yang dibuang memenuhi standar lingkungan (tidak berwarna coklat dan tidak berbau). Namun, praktik akuntansi lingkungan belum sepenuhnya tercermin dalam catatan keuangan pabrik, biaya lingkungan seperti modifikasi peralatan tidak diidentifikasi atau dilaporkan, yang menunjukkan kurangnya pemahaman tentang pentingnya transparansi biaya lingkungan. Peningkatan penerapan formal akuntansi lingkungan di Pabrik Tahu Super Afifah dapat membantu proses pengidentifikasian serta pengelolaan biaya lingkungan dengan lebih efektif, membuat efisiensi biaya meningkat, memastikan kepatuhan pada peraturan, serta mendukung keberlanjutan lingkungan.
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
Co-Authors Abdul Kahar Abdul Kahar Abdul Pattawe Ade Ainun Ariyanti Adys, Himaya Afifa, Nur Alfrianti, Alda Amelia Fravitasari Todingallo Andi Atirah Asrabiya Azzahra, Iftitah Betty Cakranegara, Pandu Adi Ervina Fadhilla Septiani Fidiatuljana, Fidiatuljana Furqan, Andi Chairil Gilang Yudistira, Fajar Gracia Carolina Yusuf Haryono Pasang Kamase Irwan Moridu Jamaluddin Jamaluddin Jamaluddin Judijanto, Loso Kiki Berlian Sari Latifah Sukmawati Yuniar Loso Judijanto M. Sahrul Saleh Maharani, Adinda Mappanyukki, Andi Merinda Anisa Muhammad Afdhal S Muhammad Darma Halwi Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Mustafa, Fahrina Mustafa, Riad Mustamin Nina Yusnita Yamin Nurhayati Haris Nurhayati Haris Nurriskiana Akbar Oktaviani Sultan, Resky Rais, Nur Triany Ridwan Rina Sediawan, MN Lisan Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sintiani, Tina Siti Atikah Rahayu Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Tenripada, Tenripada Usman, Asri Vinny Anggitresia, Thalia Yuldi Mile