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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
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Problematik Sistem Bagi Hasil dan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah Melalui Idealisme Tamsir, Anjas Putra; Yetta, Ahmad Fauzi; Dzulkifli, Muh; Ridwan, Ridwan; Jamaluddin, Jamaluddin; Usman, Ernawaty
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.314

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji secara kuantitatif pengaruh problematika Sistem Bagi Hasil dan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah dengan Idealisme sebagai variabel moderasi. Penelitian ini menggunakan data primer yang diperoleh dari teknik pengumpulan data dengan cara wawancara dan juga pembagian kuesioner dengan populasi Meliputi Pihak – Pihak Yang Berkontribusi secara Langsung terhadap Praktik Akuntansi Syariah baik pegawai bank syariah, Akuntan Syariah, Nasabah yang terlibat dengan praktik akuntansi syariah. Serta jumlah sampel yang dipilih untuk mewakili dari populasi yang ada yakni seluruh dari 100 responden melalui survei dan menerapkan analisis regresi linear berganda melalui pendekatan alat analisis aplikasi WarpPLS 7.0. Hasil penelitian yang diperoleh dari uji hipotesis menunjukkan bahwa Problematik Sistem Bagi Hasil Manusia secara parsial berpengaruh secara positif dan signifikan terhadap Perkembangan Praktik Akuntansi Syariah, Kompetensi Sumber Daya Manusia secara parsial berpengaruh secara positif dan signifikan terhadap Perkembangan Praktik Akuntansi Syariah. Serta hasil penelitian juga menunjukkan hal yang penting adalah bahwa Idealisme memoderasi hubungan antara Problematik Sistem Bagi Hasil terhadap Perkembangan Praktik Akuntansi Syariah dan hubungan Kompetensi Sumber Daya Manusia terhadap Perkembangan Praktik Akuntansi Syariah secara negatif dan signifikan.
Pengaruh Anggaran Kas Terhadap Efektivitas Sistem Pengendalian Manajemen Pada Perusahaan: Literatur Review Akuntansi Manajemen: The Effect of Cash Budgeting on the Effectiveness of Management Control Systems in Companies: A Management Accounting Literature Review Amirul Afif Fatihah; Ernawaty Usman; Latifah Sukmawati Yuniar
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9623

Abstract

Literatur review ini bertujuan menganalisis bagaimana anggaran kas memengaruhi efektivitas sistem pengendalian manajemen (MCS) pada organisasi melalui sintesis sistematis penelitian yang dipublikasikan antara 2015-2025. Menggunakan metodologi kualitatif, studi ini secara sistematis meninjau 11 artikel penelitian di berbagai sektor dan konteks geografis untuk mengidentifikasi mekanisme dan faktor kontekstual. Penelitian ini mengungkapkan lima mekanisme kunci bagaimana anggaran kas memengaruhi efektivitas MCS yaitu perencanaan dan alokasi sumber daya, pemantauan dan pengendalian arus kas, pengukuran kinerja dan akuntabilitas, dukungan pengambilan keputusan strategis, dan mitigasi risiko likuiditas. Selain itu, lima faktor moderasi kontekstual diidentifikasi yaitu ukuran organisasi, kompetensi sumber daya manusia, infrastruktur teknologi informasi, budaya organisasi, dan ketidakpastian lingkungan, yang menentukan kuatnya hubungan ini. Review ini berkontribusi pada pemahaman bahwa anggaran kas merupakan komponen kritis sistem pengendalian manajemen yang efektif ketika diintegrasikan dengan struktur kontrol pendukung dan pertimbangan kontekstual, memberikan panduan berharga bagi praktisi dan peneliti masa depan dalam akuntansi manajemen.
Strategi Penganggaran dalam Meningkatkan Efisiensi dan Produktivitas UMKM di Era Digital: Studi Kasus Pada Banana Candu Tondo Gayatri, Desak; Meiriani, Niluh Diva; Pattawe, Abdul; Usman, Ernawaty; Sugianto, Sugianto
Jurnal Wahana Akuntansi Vol 10 No 2 (2025): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v10i2.43091

Abstract

Penelitian ini bertujuan untuk menganalisis strategi penganggaran dalam meningkatkan efisiensi dan produktivitas Usaha Mikro, Kecil, dan Menengah (UMKM) di era digital dengan studi kasus pada Banana Candu Tondo. Penelitian ini menggunakan metode kualitatif deskriptif melalui pendekatan studi kasus, dengan teknik pengumpulan data berupa wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa meskipun sistem penganggaran masih dilakukan secara manual, penerapan strategi efisiensi seperti pembelian bahan baku terencana, negosiasi biaya sewa, dan promosi digital mampu meningkatkan produktivitas usaha. Kendala utama meliputi rendahnya literasi digital dan kontrol keuangan yang belum optimal. Penelitian ini menegaskan pentingnya digitalisasi penganggaran serta peningkatan kapasitas sumber daya manusia guna memperkuat efisiensi dan daya saing UMKM di era digital.
ANALISIS FAKTOR RENDAHNYA TINGKAT PENYUSUNAN ANGGARAN PADA UMKM THRIFTINGAJA Sulastri, Ni Luh; Ayu, Ni Gusti; Usman, Ernawaty; Pattawe, Abdul; Sugianto, Sugianto
Jurnal Wahana Akuntansi Vol 10 No 2 (2025): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v10i2.43092

Abstract

Penelitian ini bertujuan untuk menelaah secara mendalam berbagai faktor yang membuat praktik penyusunan anggaran pada Usaha Mikro, Kecil, dan Menengah (UMKM) Thriftingaja masih rendah. Melalui pendekatan kualitatif dengan metode deskriptif, penelitian ini mengungkap bagaimana pelaku UMKM mengelola keuangan dan sejauh mana mereka memahami peran anggaran dalam kegiatan operasional. Temuan penelitian menunjukkan bahwa penyusunan anggaran belum berjalan optimal karena pencatatan keuangan masih sederhana, kemampuan sumber daya manusia terbatas, serta rendahnya pemahaman pelaku usaha mengenai prinsip dasar akuntansi dan pentingnya perencanaan keuangan. Selain itu, anggaran belum dianggap sebagai alat strategis untuk mendukung pengambilan keputusan, sehingga banyak keputusan bisnis yang dibuat berdasarkan perkiraan atau intuisi semata. Situasi ini berpengaruh pada kurang efektifnya perencanaan biaya, pengendalian arus kas, dan penilaian kinerja usaha. Karena itu, diperlukan pelatihan, pendampingan, dan penggunaan alat bantu yang mudah dipahami agar pelaku UMKM dapat menyusun anggaran secara lebih terstruktur dan konsisten, sehingga mampu meningkatkan tata kelola keuangan dan memperkuat keberlanjutan usaha.
Accounting Information System and Internal Control as Determinants of Financial Statement Quality Wulandari, Niluh Merthi; Usman, Ernawaty; Yamin, Nina Yusnita; Pakawaru, Muhammad Ilham
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9203

Abstract

Good governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi Moutong. The study relies on a quantitative method of research with sample data coming from 72 participants who are the heads of centers, administrative head and treasurer. The data were analyzed by multiple regression analysis with F-test, t-test, and coefficient of determination (R²). The finding indicates that both AIS and Internal Control significantly affect financial reporting quality (F = 53.245; Sig. 0.000). Part of Internal Control has positively and significantly influence (t = 7.378; Sig. 0.000) and AIS has no effect (t = 0.417; Sig. 0.678). The R² value (0.607) is equal to the proportion of both variables that account for 60.7% from financial report quality variance. These observations validate that enhancing internal controls is the main approach to reliable transparent and accountable financial reports among Public Health facilities.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Muthmainnah; Noy, Ismail; Usman, Ernawaty; Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7718

Abstract

An auditor is an attractive choice for accounting graduates in Indonesia. This profession is useful in auditing the financial statements. An auditor must have high integrity to detect fraud and risk. In addition, the mental attitude and professionalism are highly to maintain professionalism and liquidity. This study is a survey-based quantitative research that seeks to look at how competence, auditor independence, time pressure, and experience affect auditors' ability to find fraud. The effect of these factors is looked at through the lens of professional skepticism, and the research is focused on a representative financial audit body in Papua Province. The research design uses probability with purposive sampling techniques and the sample unit in Inspection Officers (BPK) Papua Province. The institution has a total of 88 auditors. The research data is sourced from primary data collected using questionnaire instruments. The moderation analysis in this study uses the Partial Least Square (PLS) approach. The results of the study found that the competence, independence and experience of auditors have a positive and significant influence on the ability of auditors to detect fraud at the Papua Province Financial Audit Agency (BPK).
Unveiling the Values Behind Blood Pricing Zalzabila, Putri; Jurana, Jurana; Din, Muhammad; Usman, Ernawaty
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.009

Abstract

Purpose: This study aims to uncover the factors influencing blood pricing at the Indonesian Red Cross (PMI) Blood Donor Unit in Central Sulawesi.Method: Using an ethnomethodological approach with interviews and observations.Results: The results of this study show that there are 4 values behind determining the price of blood, namely economic value, social humanitarian value, policy value, and health value.Novelty: This research helps enhance transparency and public understanding of blood pricing.Contribution: This research provides deep insights into the values underlying blood pricing, highlighting its economic, social, humanitarian, policy and health aspects, which contribute positively to society and relevant institutions by promoting voluntary blood donation. Abstrak: Menguak Nilai Dibalik Penentuan Harga DarahTujuan: Penelitian ini bertujuan untuk mengungkap faktor-faktor yang memengaruhi penetapan harga darah di Unit Donor Darah Palang Merah Indonesia (PMI) di Sulawesi Tengah.Metode: Pendekatan etnometodologi dengan wawancara dan observasi.Hasil: Hasil dari penelitian ini menunjukan bahwasanya ada 4 nilai dibalik penentuan harga darah yaitu nilai ekonomi, nilai sosial kemanusiaan, nilai kebijakan dan nilai Kesehatan.Kebaruan: Penelitian ini membantu meningkatkan transparansi dan pemahaman publik terkait penentuan harga darah.Kontribusi: Penelitian ini memberi wawasan mendalam mengenai nilai-nilai yang mendasari penetapan harga darah, termasuk aspek ekonomi, sosial kemanusiaan, kebijakan dan kesehatan, yang berkontribusi positif bagi masyarakat dan lembaga terkait dalam meningkatkan partisipasi donor darah secara sukarela.
Menelusuri Akuntansi Biaya Pengolahan Limbah Plastik dalam Perspektif Sustainability Afdal, Taufik; Yamin, Nina Yusnita; Usman, Ernawaty; Syafitri, Rahma
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
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 ROLE OF BUDGET PARTICIPATION IN ENHANCING MANAGERIAL PERFORMANCE OF LOCAL GOVERNMENT AGENCIES MEDIATED BY JOB SATISFACTION Irianto, Okto; Manuhutu, Fenty Yoseph; Mattulada, Andi; Muliati, Muliati; Jamaluddin, Jamaluddin; Usman, Ernawaty; Usman, Rudy
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.v10i2.776

Abstract

Despite extensive research on budget participation and managerial performance, critical gaps remain regarding the psychological mechanisms through which participation influences performance, particularly in public sector contexts where fiscal decentralization is formal rather than operational. This issue is especially pronounced in Indonesian Special Autonomy regions, where substantial fiscal transfers coexist with persistent performance and accountability challenges. This study investigates whether behavioral engagement mechanisms or structural fiscal arrangements play a more decisive role in shaping managerial performance in Merauke Regency, South Papua. Using cross-sectional survey data from 346 structural officials across 26 government agencies and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM), the results show that budget participation significantly enhances job satisfaction (β = 0.326, p < 0.001) and managerial performance (β = 0.554, p < 0.001). Job satisfaction partially mediates this relationship, accounting for 21% of the total effect. In contrast, fiscal decentralization exhibits no significant effect on either job satisfaction or managerial performance. These findings highlight that, within transitional governance and Special Autonomy contexts, behavioral mechanisms embedded in participatory processes exert stronger influence on performance than formal structural decentralization. By demonstrating the limited effectiveness of fiscal decentralization in the absence of genuine operational autonomy, this study extends goal-setting theory and the two-factor theory to underexplored public-sector contexts. It provides policy-relevant insights for improving governance performance beyond structural reform alone.
The Ups and Downs of Cocoa Prices on Farmers' Welfare: A Sustainability Accounting Perspective Nurriskiana Akbar; Sugianto; Muhammad Ikbal Abdullah; Ernawaty Usman
Journal GoodWill Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Amerta Insan Unggul

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.
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