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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
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Integrasi Strategi Korporasi dan Unit Bisnis Untuk Keunggulan Berkelanjutan: Studi PT Indofood CBP Siti Cahya Junita Korompot; Deslin Ellen Gabriela; Siti Aisah; Anisa Agustina Putri; Ernawaty Usman; Phatra Anggana Djuri
Journal of Economics and Business Vol. 4 No. 1 (2026): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v4i1.2004

Abstract

Penelitian ini mengkaji mekanisme integrasi strategi korporasi dan unit bisnis dalam menciptakan keunggulan kompetitif berkelanjutan pada PT Indofood CBP Sukses Makmur Tbk. (ICBP). Menggunakan pendekatan kualitatif dengan desain studi kasus tunggal, penelitian ini menganalisis dokumen perusahaan periode 2019-2023. Kerangka teoritis menggabungkan Resource-Based View (VRIO), Strategic Alignment Theory, dan konsep strategi korporasi multi-unit. Hasil penelitian mengungkap empat mekanisme integrasi strategis: sentralisasi pengadaan bahan baku, berbagi platform distribusi, transfer kapabilitas manajerial lintas unit, serta manajemen portofolio merek berjenjang. Analisis VRIO menunjukkan keempat mekanisme tersebut menghasilkan sumber daya yang bernilai, langka, sulit ditiru, dan didukung organisasi membentuk keunggulan kompetitif defensif. Penyelarasan strategi berlangsung melalui struktur divisionalisasi dan sistem pengendalian manajemen yang memadukan kontrol strategis dengan otonomi operasional terbatas. Bukti empiris mengonfirmasi keunggulan kompetitif ICBP: pangsa pasar mi instan konsisten di atas 70%, margin laba kotor di atas rata-rata industri, serta ketahanan strategis saat pandemi COVID-19. Penelitian ini mengisi celah literatur tentang mekanisme integrasi internal korporasi multi-unit di negara berkembang dan memberikan implikasi praktis bagi perancangan sistem penyelarasan strategi yang efektif.   
Implementasi Sistem Pengendalian Manajemen dalam Meningkatkan Kinerja Karyawan pada Industri Tahu Afifah Palu Nur Indah; Nayla Ramadani; Risky Polimengo; Wulandari L; Ernawaty Usman
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (2026): 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.v4i2.1919

Abstract

This study aims to analyze the implementation of a management control system in improving employee performance at Afifah Tofu Industry in Palu. The research employed a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and documentation involving the business owner, operational manager, administration and finance staff, production staff, marketing and distribution staff, employees, and regular customers. Data analysis was conducted through the stages of data reduction, data display, and conclusion drawing. The results indicate that the implementation of the management control system has been carried out effectively through market demand-based production planning, direct and indirect supervision, periodic performance evaluation, the application of a reward and punishment system, the implementation of Standard Operating Procedures (SOPs), and the utilization of technology in the production process. The implementation of these systems has positively contributed to improving employee productivity, discipline, and work quality. However, challenges remain, particularly regarding the low level of discipline among some employees, which may affect the effectiveness of the management control system. This study concludes that the management control system implemented by Afifah Tofu Industry plays a significant role in supporting employee performance improvement and enhancing the company's operational effectiveness. Abstrak Penelitian ini bertujuan untuk menganalisis implementasi sistem pengendalian manajemen dalam meningkatkan kinerja karyawan pada Industri Tahu Afifah Palu. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi yang melibatkan pemilik usaha, manajer operasional, bagian administrasi dan keuangan, bagian produksi, bagian pemasaran dan distribusi, karyawan, serta pelanggan tetap. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi sistem pengendalian manajemen telah berjalan cukup baik melalui penerapan perencanaan produksi berbasis permintaan pasar, pengawasan langsung dan tidak langsung, evaluasi kinerja secara berkala, sistem reward dan punishment, penerapan standar operasional prosedur (SOP), serta pemanfaatan teknologi dalam proses produksi. Implementasi sistem tersebut memberikan dampak positif terhadap peningkatan produktivitas, disiplin, dan kualitas kerja karyawan. Namun demikian, masih ditemukan kendala berupa rendahnya tingkat kedisiplinan sebagian karyawan yang dapat memengaruhi efektivitas sistem pengendalian manajemen. Penelitian ini menyimpulkan bahwa sistem pengendalian manajemen yang diterapkan Industri Tahu Afifah berperan penting dalam mendukung peningkatan kinerja karyawan dan efektivitas operasional perusahaan.    
Empirical Study of Social Budget And Regional Wealth In Achieving SDG 1 (No Poverty) in Indonesia Nur Triany Rais; Andi Chairil Furqan; Betty; Ernawaty Usman
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 Nur Afifa; Sugianto; Tenripada; Ernawaty Usman
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.
Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Tina Sintiani; Sugianto; Abdul Kahar; Ernawaty Usman
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.
Analysis of financial ratios as determinants of stock price changes Alisa Amelia; Muhammad Ansar; Ni Made Suwitri Parwati; Ernawaty Usman
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.737

Abstract

Focusing on banking companies listed on the IDX from 2021 to 2025, this study aims to analyze the impact of the LDR, NPL, NIM, and CAR on their stock prices. A panel data regression model and a quantitative methodology are used in this investigation. 41 businesses that satisfied the requirements during the study period were chosen using the purposive sample technique; as a result, the dataset had 205 data points. The findings show that whereas CAR significantly and favorably affects stock prices, LDR, NPL, and NIM have no influence. The variables examined in this study were restricted to LDR, NPL, NIM, and CAR, and cannot yet be applied to the whole banking sector, among other constraints. In order to present a more complete picture, future study is urged to incorporate more factors and prolong the observation duration.
Persepsi Kesenjangan Kompetensi Akademik Mahasiswa Akuntansi dengan Kebutuhan Dunia Kerja di Era Digital: Perceptions of The Gap Between Accounting Students Academic Competencies And The Needs Of The Workplace In The Digital Era Rahmania Ramdani; Citra Lestari; Nurafifa; Valentino Pandeirot; Jamaluddin; Ernawaty Usman
Jurnal Kolaboratif Sains (Special Issue) Jurnal Kolaboratif Sains (JKS) - Juni 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11252

Abstract

Era transformasi digital telah mengubah standar kompetensi lulusan akuntansi secara fundamental, namun pendidikan tinggi akuntansi di Indonesia dinilai belum sepenuhnya responsif terhadap perubahan tersebut. Penelitian ini bertujuan menganalisis kesenjangan antara kompetensi akademik mahasiswa akuntansi Universitas Tadulako dengan kebutuhan dunia kerja di era digital. Penelitian menggunakan pendekatan kualitatif eksploratoris dengan pengumpulan data melalui wawancara mendalam, observasi non-partisipan, dan studi dokumentasi terhadap lima mahasiswa aktif semester 4 dan 6 yang dipilih secara purposif. Hasil penelitian menunjukkan bahwa kurikulum dinilai memadai dalam memberikan dasar teori akuntansi, namun terdapat kesenjangan signifikan pada praktik berbasis teknologi, di mana penguasaan perangkat lunak akuntansi dan sistem digital masih sangat terbatas dan bergantung pada inisiatif belajar mandiri mahasiswa. Pengembangan soft skills berjalan relatif baik melalui pembelajaran aktif, meskipun belum sepenuhnya siap diterapkan dalam konteks profesional. Pengalaman magang berkontribusi positif terhadap kesiapan kerja, sementara seluruh informan menyadari ancaman disrupsi kecerdasan buatan terhadap profesi akuntan. Penelitian ini merekomendasikan pembaruan kurikulum yang mengintegrasikan teknologi digital secara sistematis, perancangan program magang yang lebih terstruktur, serta pengembangan soft skills yang lebih terarah sebagai kebutuhan mendesak agar lulusan akuntansi benar-benar siap memasuki dunia kerja modern.
Analisis Pendapatan Dan Pengeluaran Dalam Menyusun Laporan Laba Rugi: Studi Kasus UMKM Rumah Kost Azkiya: Analysis Of Revenue And Expenses In Preparing An Income Statement: A Case Study Of The Azkiya Boarding House Smethe Zulkifli; Reren Anggreini; Grafelia Dundea; Rionaldy Arvelino Du'o; Jamaluddin; Ernawaty Usman
Jurnal Kolaboratif Sains (Special Issue) Jurnal Kolaboratif Sains (JKS) - Juni 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11263

Abstract

Sektor penyewaan properti atau bisnis rumah kost adalah salah satu jenis Usaha Mikro, Kecil, dan Menengah (UMKM) yang memiliki potensi pertumbuhan ekonomi yang stabil. Namun, banyak pelaku usaha di sektor ini yang mengabaikan pencatatan keuangan secara sistematis, sehingga menyulitkan evaluasi profitabilitas bisnis dengan tepat. Penelitian ini memiliki tujuan untuk menganalisis proses pencatatan pendapatan dan pengeluaran dalam menyusun laporan laba rugi pada UMKM Rumah Kost Azkiya. Metode Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, yang melibatkan teknik pengumpulan data yang meliputi observasi, wawancara, dan dokumentasi. Temuan dari penelitian ini menunjukkan bahwa Rumah Kost Azkiya sebelumnya hanya menerapkan sistem pencatatan yang sederhana dan kurang terstruktur, serta sering mencampurkan keuangan pribadi dengan bisnis. Setelah dilakukan analisis dan penyusunan laporan laba rugi secara formal untuk periode Maret, diketahui bahwa usaha ini menghasilkan laba bersih sebesar Rp2.650.000 dari total pendapatan Rp3.450.000 setelah dikurangi beban operasional sebesar Rp800.000. Penelitian ini menyimpulkan bahwa penyusunan laporan laba rugi yang sistematis sangat penting bagi UMKM untuk menilai kinerja keuangan dan mendukung pengambilan keputusan bisnis yang lebih efektif.
The Use of Sustainability Management Accounting Information Systems for Decision Making in Government Organizations Renal Pradisti; Sri Adelia Bailia; Riflah Salsabila R. Hi. Wahid; Rania Mutiara Tirza; Jamaluddin; Ernawaty Usman; Rahmi Syafitri
Journal of Economics and Business Vol. 4 No. 1 (2026): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v4i1.1952

Abstract

This study examines the role of the Sustainability Management Accounting Information System (MAIS) in supporting decision-making within government organizations through a descriptive qualitative approach based on a literature review and document analysis. The results show that MAIS provides relevant, accurate, and timely financial data, thereby improving the quality of local government financial reports, transparency, and public accountability as pillars of good governance. The effectiveness of MAIS is influenced by human resource capacity, institutional commitment, leadership support, and an adaptive organizational culture. Challenges include resistance to change, budget constraints, and data security. Therefore, the continuous development and improvement of civil servant competencies are strategic steps toward effective, transparent, and accountable governance.  
Fluctuation in the Income of Rubber Farmers in Tingkea’o Village: The Contribution of Production Costs and Selling Price Emilia Margaretha Ngkolu; Selmita Paranoan; Rahayu Indriasari; Ernawaty Usman
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4948

Abstract

This study aims to analyze the contribution of production costs, particularly fertilizer and pesticide costs, as well as the selling price of rubber sap to the income fluctuations of rubber farmers in Tingkea'o Village, North Morowali. Using a quantitative descriptive analysis approach with SEM PLS analysis processed through WarpPLS V.8.0 software. Data were collected from 34 rubber farmers randomly through structured interviews, direct observation, and documentation. The results show that fertilizer and pesticide costs contribute significantly and positively to rubber farmers' income, with path coefficients of 0.419 and 0.342, respectively (p-value < 0.001). Conversely, the selling price has no significant effect (p-value = 0.205). The independent variable model explains 41.5% of the variation in income, with the remainder influenced by other external factors. This study reinforces the farming theory of optimizing production costs to improve farmers' livelihoods, while also revealing the limited influence of selling prices due to market structure and the role of middlemen. The strategic recommendations provided can form the basis for policies to support the development of sustainable rubber farming and improve the welfare of farmers in the region.
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