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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
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 Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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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 (Special Issue) - Jurnal Kolaboratif Sains (JKS) - 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.
Analisis Penerapan Sistem Pengendalian Manajemen Dalam Meningkatkan Efektivitas Operasional Dan Kinerja Karyawan Pada Umkm Multi-Unit Ananda Natasya; Rhesta Ayu Febriyanti; Intan Fadilah; Ridwan Syabandi; Fauzy Nugraha Pribadi Putra Sembiring; Ernawaty Usman; Abdul Razik Luneto
Jurnal Kolaboratif Sains (Special Issue) Jurnal Kolaboratif Sains (JKS) - July 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i7.11456

Abstract

Sistem Pengendalian Manajemen (SPM) adalah seperangkat mekanisme yang diterapkan oleh pihak manajemen guna mengatur, memantau, dan mengendalikan jalannya kegiatan operasional organisasi agar selaras dengan sasaran yang telah dirumuskan sebelumnya. Implementasi SPM berperan penting dalam memastikan seluruh proses kerja dalam organisasi berlangsung secara terarah, berdaya guna, dan berhasil guna. Penelitian ini bertujuan untuk mengkaji bagaimana penerapan SPM dapat berkontribusi terhadap peningkatan efektivitas operasional serta kinerja karyawan pada UMKM yang bergerak di beberapa unit usaha sekaligus. Pendekatan yang digunakan adalah kualitatif deskriptif, dengan perolehan data melalui wawancara mendalam, pengamatan langsung, dan studi dokumentasi yang dilaksanakan di Gurki Sunju Farm. Temuan penelitian mengindikasikan bahwa penerapan SPM yang mencakup tahapan perencanaan, penganggaran, pelaksanaan, hingga evaluasi mampu membentuk pola kerja yang lebih sistematis dan terpadu. Lebih lanjut, implementasi sistem tersebut terbukti meningkatkan efektivitas operasional melalui perbaikan koordinasi antarbagian, optimalisasi pemanfaatan sumber daya, serta keseragaman standar pelayanan. Di samping itu, penerapan SPM juga memberikan dampak positif terhadap kinerja karyawan, yang tercermin dari meningkatnya kedisiplinan, rasa tanggung jawab, dan produktivitas kerja secara keseluruhan.
The Transparency Dilemma: Accountable on Paper, Limited in the Public Eye Nur Avni Syamsuddin; Siti Atikah Rahayu; Hervy Sakinah; Ernawaty Usman; Abdul Kahar; Sugianto Sugianto
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4139

Abstract

This qualitative case study explores the transparency dilemma in the financial governance of Mokopido Regional General Hospital in Tolitoli Regency, where accountability is formally fulfilled but public access to information remains limited. The study examines how accountability and transparency are implemented across planning, administration, and reporting, using in-depth interviews, document review, and direct observation, including audited 2024 financial reports and relevant regulations. Findings indicate that the hospital’s accountability is supported by systematic financial processes and external auditing that resulted in a fair audit opinion, while transparency is largely confined to reporting to authorized institutions. Public access is constrained because financial and performance reports are not published through an official website or other online channels. Key barriers include manual transaction recording using spreadsheet software and limited human resource capacity, underscoring the need for digital information services, modernized financial systems, and staff capacity building to strengthen openness and timeliness.
Analysis of Investigative Services in Disclosing State Financial Losses: A Case Study of the State Assets and Auction Services Office (KPKNL) Nayla Maulidya Safira; Adryan Gymnastiar; Aryo Andika Supari; Ernawaty Usman; Abdul Kahar
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1673

Abstract

This study aims to analyze the role of the Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) in supporting investigative services for uncovering state financial losses. The research employed a descriptive qualitative approach with a case study method through direct observation and interviews conducted at KPKNL. The findings indicate that KPKNL plays a significant role in supporting investigative processes through state asset management, state receivable administration, asset valuation, debtor tracing, field verification, document validation, and the auction of confiscated assets and court-decided properties. In addition, risk management of state receivables is implemented through collection procedures, field examinations, and legal actions against uncooperative debtors. Although KPKNL does not have direct authority to conduct investigations or criminal inquiries, its functions contribute substantially to asset recovery efforts and support transparent and accountable state financial governance. The study concludes that KPKNL serves as an important supporting institution in the process of uncovering and recovering state financial losses.
The Role Of Accounting Services Offices In Providing Non-Insurance Services To Clients Graciela Fiamey Baman; Fiona Elma Sabitah; Athaya Zayyan Bakulu; Ernawaty Usman; Abdul Kahar
Journal of Accounting and Management Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jam.v3i1.1674

Abstract

This study examines the role of non-assurance services provided by Accounting Service Offices (KJA) to clients in response to the increasing demand for professional consulting services beyond traditional audit activities. The objective of this study is to develop a conceptual framework and review previous research on the effects of non-assurance services on audit quality, auditor independence, and client satisfaction. The research employs a systematic literature review method by analyzing relevant academic journals and primary sources. The findings indicate that non-assurance services can enhance service efficiency and provide added value to clients through tax consulting, accounting systems, and other advisory services. However, these services may also create challenges related to auditor independence. Previous empirical studies in Indonesia report mixed results. Some studies suggest that non-audit services positively influence auditor independence and reduce earnings management practices, while others find negative or insignificant effects. These inconsistent findings highlight the need for a comprehensive research model that incorporates corporate governance and professional ethics perspectives. In conclusion, the implementation of non-assurance services in KJA should be supported by strong control mechanisms and adherence to the IAPI Code of Ethics to maintain audit quality, auditor independence, and stakeholder trust.
The Meaning Of Profit From The Perspective Of Business Actors In The Canteen Of The Faculty Of Economics And Business Tadulako University Nurainun Habiba; Sugianto Sugianto; Ernawaty Usman; Latifah Sukmawati Yuniar
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10643

Abstract

This research aims to understand the meaning of profit from the perspective of business actors who carry out economic activities in the Canteen of the Faculty of Economics and Business, Tadulako University. This research uses a qualitative approach with phenomenological methods. Data were collected through semi-structured in-depth interviews, observations, and documentation conducted with two purposively selected informants. Data analysis uses the stages of data collection, data reduction, data presentation and conclusion drawn. The results of the study show that profit is interpreted multidimensionally, including interrelated material and non-material aspects. Functional material profit is understood as sustainability that supports the fulfillment of living needs and maintains business continuity. Meanwhile, non-material profits are interpreted as happiness, blessings and relationships. The campus environment as a social space also influences the way business actors view profits, so that business orientation is not solely directed at maximizing profits, but also at balancing economic interests and human values. This research contributes by broadening the understanding of profit as a contextual and social concept, especially in the practice of micro businesses operating in an environment full of social interaction.
Penerapan Konsep Entitas Ekonomi dalam Pengelolaan Keuangan UMKM Laundry Nadia Avlika; Ni Kadek Puspitasari; Putri Maharani; Putri; Jamaluddin; 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.v4i2.1988

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian, namun masih menghadapi berbagai permasalahan dalam pengelolaan keuangan, terutama terkait pencatatan transaksi dan pemisahan keuangan usaha dengan keuangan pribadi. Penerapan konsep entitas ekonomi merupakan salah satu prinsip akuntansi yang dapat membantu pelaku usaha mengelola keuangan secara lebih terstruktur. Penelitian ini bertujuan untuk menganalisis penerapan konsep entitas ekonomi dalam pengelolaan keuangan pada UMKM laundry. Penelitian menggunakan pendekatan kualitatif deskriptif dengan studi kasus pada satu UMKM laundry di Kota Palu. Data dikumpulkan melalui wawancara semi terstruktur dan dokumentasi, kemudian dianalisis menggunakan model analisis interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diuji melalui triangulasi teknik. Hasil penelitian menunjukkan bahwa UMKM laundry telah menerapkan konsep entitas ekonomi melalui pemisahan keuangan usaha dan keuangan pribadi serta pencatatan transaksi secara rutin. Penerapan tersebut membantu pelaku usaha memperoleh informasi keuangan yang lebih terstruktur, mengendalikan arus kas, dan mendukung pengambilan keputusan usaha. Namun, masih ditemukan kendala berupa ketidakkonsistenan dalam pencatatan dan rekapitulasi transaksi ketika aktivitas usaha meningkat. Penelitian ini menunjukkan bahwa penerapan konsep entitas ekonomi berperan penting dalam meningkatkan kualitas pengelolaan keuangan UMKM dan mendukung keberlangsungan usaha.
The Effect of Accountability on Investment in Encouraging Regional Independence (A Study on Provinces in Indonesia) Fidiatuljana Fidiatuljana; Sugianto Sugianto; Ernawaty Usman; Fajar Gilang Yudistira
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.254

Abstract

Decentralization in Indonesia over the past 50 years has undergone many changes and updates, reflecting the need to increase the role of local governments. This study analyzes the extent of the influence of accountability on investment in increasing regional independence in Indonesia. The study used data from 34 provinces (170 observations) using purposive sampling techniques. The results of the study show that better audit opinions increase regional investment opportunities, but audit opinions issued by BPK have a negative impact on regional independence. Meanwhile, investment has a positive effect on regional independence but does not mediate the relationship between accountability and regional independence. The implications of this study are closely related to efforts to encourage regional independence through increased investment, so that local governments need to increase accountability in financial management, as reflected in the audit opinion, in order to create a conducive investment climate.
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 (Special Issue) - Jurnal Kolaboratif Sains (JKS) - 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.
VISUALIZING SUSTAINABILITY IN ACCOUNTING: INTEGRATING PHOTOGRAPHY INTO ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING Sugianto Sugianto; Ernawaty Usman; Asri Usman; Himaya Adys
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25330

Abstract

Sustainability accounting has expanded beyond financial metrics to include environmental, social, and governance (ESG) dimensions. However, conventional ESG reports typically dominated by numerical indicators and textual descriptions, often fail to capture the emotional, symbolic, and cultural aspects that shape stakeholder understanding and engagement. This study aimed to explore the role of photography as both a narrative and an evidentiary tool in ESG reporting. Using a qualitative visual ethnography approach, the research analysed original photographs taken in urban and community settings to represent dynamics related to ESG, such as human–nature relationships, informal governance, and collective social actions. The images were collected through field immersion and contextual observation. Findings suggested that photography can enrich ESG reporting by adding emotional depth and ethical meaning, thereby enhancing communication and stakeholder connection. This study advocates for photography as a valid and verifiable method to support more inclusive and engaging sustainability disclosures.
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