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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
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Implementasi Kompilasi Dan Aup Sebagai Solusi Layanan Profesional Akuntan Publik Masa Kini: Studi Pada Kap Supriadi Laupe Maria Sihombing; ansela kongkarawe; zefanya patricia; ernawaty usman; abdul kahar
Lex: Journal of Social Sciences and Humanities Perspectives Volume 1 Issue 1, 2026
Publisher : Ell Publication & Research Center for International Development Studies

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Abstract

Perkembangan kebutuhan informasi keuangan di era digital mendorong profesi akuntan publik untuk menyediakan layanan yang lebih fleksibel, efisien, dan adaptif terhadap kebutuhan dunia usaha. Penelitian ini bertujuan untuk menganalisis implementasi jasa kompilasi dan Agreed-Upon Procedures (AUP) sebagai solusi layanan profesional akuntan publik masa kini pada KAP Supriadi Laupe. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif  melalui studi kepustakaan dengan menggunakan data sekunder yang diperoleh dari buku, jurnal ilmiah, artikel profesional, serta publikasi resmi organisasi profesi akuntan. Hasil penelitian menunjukkan bahwa jasa kompilasi dan AUP  memberikan alternatif layanan non-audit yang relevan bagi perusahaan yang membutuhkan informasi keuangan yang cepat, sistematis, dan efisien tanpa harus melakukan audit penuh. Jasa kompilasi membantu penyusunan laporan keuangan yang lebih terstruktur sesuai standar akuntansi, sedangkan AUP memberikan fleksibilitas pemeriksaan berdasarkan prosedur yang disepakati sesuai kebutuhan  klien. Implementasi kedua layanan tersebut juga didukung oleh pemanfaatan teknologi digital seperti aplikasi akuntansi berbasis cloud dan sistem pencatatan otomatis yang meningkatkan efektivitas dan akurasi pelayanan. Kesimpulan  penelitian ini menunjukkan bahwa kompilasi dan AUP dapat menjadi solusi layanan profesional akuntan publik yang inovatif, efisien, dan sesuai dengan perkembangan kebutuhan bisnis modern
Implementasi Standar Jasa Konsultansi dalam Menjaga Profesionalisme dan Independensi Akuntan Publik: Studi Lapangan pada KAP Drs. Supriadi Laupe Regina Janictasya; Novryanti Buabangga; Almirah Maggie Tertialucy; Ernawaty Usman; Abdul Kahar
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9yjp4613

Abstract

Profesi akuntan publik di Indonesia tidak hanya bergerak dalam bidang audit, melainkan juga mencakup berbagai layanan non-audit yang diatur melalui Standar Jasa Konsultansi (SJK). Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana implementasi SJK dilaksanakan oleh Kantor Akuntan Publik (KAP) Drs. Supriadi Laupe di Palu dalam empat aspek utama, yakni ruang lingkup layanan, mekanisme pemberian jasa kepada klien audit, pengelolaan dokumentasi, serta bentuk pelaporan. Metode yang digunakan ialah penelitian kualitatif deskriptif dengan pendekatan studi lapangan melalui observasi langsung dan wawancara mendalam bersama Senior Auditor KAP. Hasil penelitian mengungkapkan bahwa KAP Drs. Supriadi Laupe telah menerapkan SJK secara terstruktur dengan menyediakan empat jenis layanan utama, yaitu konsultasi perpajakan, penyusunan laporan keuangan, perhitungan penggajian (payroll), dan standar perikatan reviu. Dalam menjaga independensi terhadap klien audit, KAP secara tegas membedakan jenis jasa yang dapat dan tidak dapat diberikan secara bersamaan. Dokumentasi dilaksanakan secara komprehensif sejak tahap perikatan hingga penyelesaian pekerjaan, sedangkan pelaporan bersifat fleksibel namun tetap mematuhi prinsip objektivitas dan kejelasan informasi. Temuan ini menegaskan bahwa implementasi SJK yang baik berperan krusial dalam menjaga kualitas layanan dan kepercayaan publik terhadap profesi akuntan publik.
THE INFLUENCE OF SOCIAL MEDIA AND THE SOCIAL ENVIRONMENT ON STUDENT FINANCIAL MANAGEMENT WITH FINANCIAL LITERACY AS A MODERATING VARIABLE (CASE STUDY OF ACCOUNTING STUDENTS OF THE CLASS OF 2024) Kurnia, Lely; Usman, Ernawaty; Din, Muhammad; Sugianto, Sugianto
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): 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.v15i02.54775

Abstract

Abstract This research investigates how social media exposure and the surrounding social environment shape financial management practices among university students, examining whether financial literacy serves as a moderating factor. Utilizing a quantitative design, the study gathered data via questionnaires from a sample of 127 students. Data were processed using multiple linear regression and Moderated Regression Analysis (MRA) within IBM SPSS. Findings reveal that both social media usage and financial literacy exert a positive and statistically significant impact on students' financial management. In contrast, the social environment demonstrated significance only in the initial model. When analyzed simultaneously, all three variables showed a significant collective influence on financial management outcomes. However, the moderation analysis indicated that financial literacy does not buffer or alter the relationship between social media/social environment and financial management. Consequently, this suggests that financial literacy functions primarily as an independent driver of financial behavior rather than as a moderating variable in this context.  Keywords: social media, social environment, financial literacy, college students' financial management, moderation.
Dampak Food Waste terhadap Biaya Operasional pada Usaha Kuliner Skala Kecil: Studi Kasus Donat Fitri Palu Felicia Pavita Cendana; Revalino Juan Farel; Ernawaty Usman; Abdul Pattawe; Sugianto
Tangible Journal Vol. 11 No. 1 (2026): (in press)
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.v11i1.727

Abstract

Food waste is often considered a significant operational cost burden for culinary businesses. This study analyzes the real impact of food waste on cost efficiency at Donat Fitri Palu, a small-scale culinary business. The researchers used a descriptive qualitative approach, collecting data through in-depth interviews, observation, and documentation of production activities. The main findings reveal an interesting fact: Donat Fitri Palu does not implement a formal cost accounting system, but instead uses “intuitive cost control” that relies heavily on market experience. This strategy is realized through dynamic adjustments to daily production volumes in order to proactively respond to consumer demand. This approach has proven successful in significantly reducing food waste, while unsold products that are still fit for consumption are not considered a total loss, but are managed as surplus food through discount pricing or distribution to employees. The results of this study prove that a targeted intuitive control strategy can minimize the impact of food waste losses and directly contribute to the cost efficiency of MSME operations.
The Influence of Work Environment and Internal Control on Employee Performance: A Study at Breaktime Reflexology in Palu City Moh Zuljalali Wal Irsyam; Ernawaty Usman; Rahayu Indriasari; Latifah Sukmawati Yuniar
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.438

Abstract

This study aims to examine and analyze the influence of the work environment and internal control on employee performance at Breaktime Reflexology in Palu City. Using a quantitative approach, data were collected through questionnaires and interviews from all 65 employees, applying a saturated sampling technique. The analytical method used was multiple linear regression with the aid of SPSS version 25. The results showed that the work environment and internal control simultaneously have a positive and significant effect on employee performance. Partially, both variables also have a positive and significant influence. These findings indicate that improvements in the physical and non-physical aspects of the work environment—such as cleanliness, comfort, and harmonious relationships—enhance employee motivation, job satisfaction, and productivity. Moreover, effective implementation of internal control mechanisms, including clear division of duties, supervision, and compliance procedures, fosters accountability, discipline, and organizational trust. The study supports Stewardship Theory, emphasizing that employees, when provided with a supportive environment and structured control system, are motivated to act in the organization’s best interest. This research contributes empirically to human resource management practices in service-based industries, particularly reflexology centers, by highlighting that organizational success depends on the synergy between conducive work conditions and robust internal controls. Future studies may include other performance determinants such as leadership, motivation, and organizational culture.
THE EFFECT OF EDUCATION AND TRAINING ON THE QUALITY OF MANAGERIAL DECISION MAKING WITH FINANCIAL MANAGEMENT PERFORMANCE AS AN INTERVENING VARIABLE (Study on Regional Device Organization in Palu City) Ahmad Fauzi Yetta; Muh. Dzulkifli; Andi Atira; Abdul Pattawe; Ernawaty Usman; Jurana N.S
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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Abstract

This study aims to highlight the influence of education and training on the quality of managerial decision-making through the performance of financial managers as an intervening variable. This study uses a quantitative method with a survey research design. The sample in this study was the Regional Apparatus Organization (OPD) of Palu City with a total of 41 respondents. The sample was taken based on a census technique in this study population. The data analysis technique used was Partial Least Square with the help of the WarpPLS program version 7.0. The results of this study indicate that the education variable has an influence but is not significant on the quality of managerial decision-making. Meanwhile, the training and performance variables of financial managers have a positive and significant effect on the quality of managerial decision-making, education and training have a positive and significant effect on the quality of managerial decision-making and financial manager performance mediates the relationship between education and training on the quality of managerial decision-making.
Implementation Of Insurance Agreements In The Compensation Services For Accident Victims At PT Jasa Raharja Central Sulawesi Andi Auliyah Nurul; Annisa Wahdania; Yolanda Mitalova Ule; Abdul Kahar; Ernawaty Usman
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v3i1.1664

Abstract

This research examines the deconstruction and evaluative analysis of the implementation of social insurance engagement principles in compensation services for traffic accident victims at PT Jasa Raharja Central Sulawesi Branch. The study employs an empirical juridical method with a descriptive qualitative approach, integrating field data through in-depth interviews as well as legal document and statistical studies. The findings indicate that compensation services are based on the principle of absolute liability, supported by a multi-tiered verification system to ensure the accountability of public funds. Digital transformation through the JR-Care, DASI-JR, and IRSMS platforms has accelerated the average settlement time for death claims to 1 day and 9 hours, while also achieving a 100 percent cashless overbooking rate. Geographical challenges along the extreme Kebun Kopi route and the public’s low level of legal literacy regarding the six-month claim expiration period remain the primary obstacles. Strengthening cross-sectoral coordination, implementing ISO 27001 standards, and fraud mitigation through a postpaid program are key factors in realizing distributive justice for the people of Central Sulawesi.
Menelusuri Akuntansi Biaya Pengolahan Limbah Plastik dalam Perspektif Sustainability Taufik Afdal; Nina Yusnita Yamin; Ernawaty Usman; Rahmi Syafitri
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.420

Abstract

This study aims to explore and analyze the cost structure of plastic waste processing through a sustainability perspective. The case study was conducted at the waste processing unit of the Central Sulawesi Provincial Environmental Agency from April to December 2025, to understand the economic efficiency behind environmental conservation efforts. Using a descriptive approach with the Activity-Based Costing (ABC) method, this study identified and allocated costs based on actual resource-consuming activities. Data were collected through field observations, interviews, and operational documentation. The results indicate that the main activities include collection, sorting, production through pyrolysis, feasibility testing, and machine maintenance. With a total processing cost of IDR 44,590,100, 283.93 liters of fuel oil were produced, resulting in a production cost of IDR 157,046 per liter. The largest burden lies in collection activities. Meanwhile, the production process is heavily dominated by energy consumption. Holistically, although current production costs are relatively high, from a sustainability perspective, this initiative proves its significance in three pillars of sustainability: the environmental aspect through reducing the waste burden, the economic aspect through creating new value, and the social aspect through empowering local communities. The results of this study imply that plastic waste management has the potential to be developed sustainably through increased operational efficiency and optimization of production scale, including the use of technology in plastic waste processing.
The Influence of Accounting Knowledge, Business Experience, and Business Mentoring on The Use of Accounting Information in MSMEs in Palu City Cahya Bilqis Syahrani; Muhammad Ilham Pakawaru; Ernawaty Usman; Muliati Muliati
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.448

Abstract

This study investigates how far accounting knowledge, business experience, business mentoring influence the use of accounting information MSMEs in Palu City. This study employs a quantitative approach using a survey method, in which data were collected through structured questionnaires distributed to respondents. The collected data were then analyzed using multiple linear regression techniques to examine the relationships between variables. The research subjects consist of 35 Micro, Small, and Medium Enterprises (MSMEs) operating in Palu City, which were selected based on purposive sampling criteria to ensure their relevance to the research objectives. Furthermore, data processing and statistical analysis were carried out using IBM SPSS Statistics version 27. The study shows that accounting knowledge positively and significantly contributes to the use of accounting information, indicating that a stronger understanding of accounting concepts encourages MSME actors to utilize financial data more effectively. In contrast, prior entrepreneurial business experience does not show a significant influence, suggesting that business longevity does not necessarily translate into better use of accounting information without adequate financial literacy. Meanwhile, business mentoring demonstrates a significant, revealing the essential role of external support in fostering better financial practices. These findings imply that efforts to enhance accounting information is used by MSMEs should focus on strengthening accounting knowledge and providing continuous business mentoring.
ANALYSIS OF PUBLIC SECTOR MANAGEMENT ACCOUNTING SYSTEM IN SUB-DISTRICT OFFICE MANTIKULORE, PALU CITY Ade Ainun Ariyanti; Fadhilla Septiani; Merinda Anisa; Ernawaty Usman; Abdul Pattawe; Sugianto
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22141489

Abstract

This study aims to analyze the implementation of a management accounting system in the public sector, specifically at the Mantikulore Village Office. The study used a qualitative approach with descriptive methods through observation, interviews, and documentation. The results indicate that the management accounting system has been implemented, but is not yet optimal, particularly in aspects of information timeliness, data integration, and the use of information technology. Furthermore, the main obstacles faced include limited human resources and weak internal control systems. Therefore, strengthening technology-based information systems and increasing human resource capacity are necessary to improve accountability and public service performance.
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