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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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Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

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.
The Influence of Accounting Knowledge, Business Experience, and Business Mentoring on The Use of Accounting Information in MSMEs in Palu City Syahrani, Cahya Bilqis; Pakawaru, Muhammad Ilham; Usman, Ernawaty; Muliati, Muliati
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.v8i3.448

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.
Strategi Penyusunan Anggaran Penjualan Dalam Mendukung Keberhasilan Usaha Apriliani, Bunga; Sakina, Sakina; Usman, Ernawaty; Pattawe, Abdul; Sugianto, Sugianto
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1250

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis strategi penyusunan anggaran penjualan dalam mendukung keberhasilan usaha Sate Taichan Suprapto di Kota Palu. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara mendalam dengan pemilik usaha, observasi langsung pada operasional harian, dan dokumentasi catatan pemasukan serta pengeluaran. Hasil analisis memperlihatkan bahwa unit usaha ini masih belum mengimplementasikan sistem anggaran penjualan formal, dengan pencatatan keuangan sederhana menggunakan Microsoft Excel dan realisasi penjualan mencapai 80–85% dari target yang ditetapkan. Harga jual Rp2.500 per tusuk ditetapkan tanpa perhitungan Harga Pokok Penjualan (HPP) yang sistematis. Pemilik usaha menyadari pentingnya anggaran namun terkendala keterbatasan pengetahuan teknis dan ketersediaan data historis penjualan. Disimpulkan bahwa anggaran penjualan berperan strategis dalam meningkatkan efektivitas perencanaan usaha, efisiensi penggunaan bahan baku, dan pengendalian biaya operasional UMKM kuliner.   The aim of this research is to analyze sales budgeting strategies in supporting the business success of Sate Taichan Suprapto in Palu City. The method used is descriptive qualitative through in-depth interviews with the business owner, direct observation of daily operations, and documentation of income and expenditure records. The research findings indicate that this business has not implemented a formal sales budgeting system, with simple financial recording using Microsoft Excel and sales realization reaching 80–85% of the set targets. The selling price of IDR 2,500 per skewer is determined without systematic Cost of Goods Sold (COGS) calculation. The business owner acknowledges the importance of budgeting but is constrained by limited technical knowledge and availability of historical sales data. It is concluded that sales budgeting plays a strategic role in improving business planning effectiveness, raw material usage efficiency, and operational cost control in culinary MSMEs.
Analysis of Photography Service Pricing at Grabedito Studio in Palu City Lahabu, Selfina; Sugianto, Sugianto; Usman, Ernawaty; Yuniar, Latifah Sukmawati
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8430

Abstract

This study analyzes the pricing process at Grabedito Studio in Palu and the factors influencing it. Using a qualitative case study approach, data were collected through interviews, observations, and documentation. COGS was calculated using the Full Costing method, while pricing followed the Cost Plus Pricing approach. Results show that the applied price exceeds COGS, indicating a Value-Based Pricing element, emphasizing skill and service quality. This suggests that photography pricing is shaped not only by costs but also by perceived value and professionalism, supporting fair, competitive, and sustainable pricing strategies.
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 : Lex: Journal of Social Sciences and Humanities Perspectives

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 (On Proses)
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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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