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Journal : IIJSE

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Development of Government Accounting Modules to Improve Student Competence: A Conceptual Study Saleh, Fadli Moh.; Furqan, Andi Chairil; Masdar, Rahma; Usman, Rudy; Betty, Betty
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.v9i1.9446

Abstract

The development of government accounting learning modules is an urgent need to improve the quality of higher education, especially in accounting study programs in Indonesia. Structured, systematic, and real-practice-based learning modules are expected to be able to bridge the gap between the theory and implementation of government accounting. This article aims to conceptually analyze the urgency of developing government accounting learning modules, with an emphasis on needs evaluation, conceptual design, and technology-based implementation strategies. The research method used is quantitative - qualitative through literature review and evaluative analysis of previous research. The results of the analysis show that there are three main aspects that must be considered: (1) the integration of theory and practice through case studies and simulations, (2) the use of active learning methods to increase student involvement, and (3) the use of digital technology to expand access and flexibility of learning. This article provides a theoretical contribution in the form of a conceptual framework for the development of government accounting modules, while offering practical implications for lecturers and higher education institutions in improving learning effectiveness. The implications of this research are not only relevant for improving the quality of accounting graduates, but also support the achievement of transparent and accountable public financial governance in Indonesia.
Implementation of Green Accounting for MSMEs in and Outside the Mining Areas Palu City Ramadhan, Sahrul; Usman, Rudy; Indrisari, Rahayu; Betty, Betty
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.v9i1.9369

Abstract

This study aims to analyze the implementation of green accounting in MSMEs operating in the Poboya mining area and outside the mining area in Palu City. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews with six MSME informants from various business types. The results showed striking differences in environmental awareness, waste management, and readiness to implement green accounting. MSMEs in the mining area have a reactive environmental awareness due to exposure to the impacts of pollution, while MSMEs outside the mining area have a normative awareness driven by social values and business image. Waste management practices in MSMEs within the mining area emphasize pollution mitigation, while MSMEs outside the mining area focus on efficient use of materials. The study also found that all MSMEs have not implemented formal environmental cost recording due to limited knowledge and the absence of simple guidelines for green accounting. Nevertheless, all informants stated that the implementation of green accounting is important for business sustainability and environmental preservation. These findings emphasize the need for education, mentoring, and a simple recording model tailored to the capacity of MSMEs to support the implementation of green accounting in the future.
Co-Authors Abda Abda Abdul Hakim Abdul Kahar Abdullah, M. Ikbal Adelse Prima Mulya Adelse Prima Mulya, Adelse Adfiyani Fadjar Alamanda, Intan Nefia Alannuwari, Alannuwari Alferraly, Ibnu Alferraly, T. Ibnu Alifia, Eva Putri Angkasa, Dennis Astuti, Vina Catur Ayamah, Ayamah Bitaria Febrawati, Eka Chrestela, Jessy Chrestella, Jessy Dahlan, Nadjib Delyuzar, Delyuzar Erwinsyah Erwinsyah Femilia Zahra Femilia, Femilia Fiandani, Fatma FIDROTIN AZIZAH Fikry Karim Fikry, Fikry Fitri Desimilani, Fitri Desimilani Furqan, Andi Chairil Ginting, Rehulina Gugun Mangesa Gunarsa, Arif Halim, Andrian Harnida Wahyuni Adda Haryono Pasang Kamase Hasibuan, Arie Widiansyah Indrisari, Rahayu Intan, T. Kemala Ira Ira, Ira Ketty Suketi Kharismawaty, Dina Kristiyowati, Anis Dwi Laksmi, Lidya Imelda Latifah Sukmawati Yuniar Lestari, Ni Komang Sindy Listiyaningsih, Listiyaningsih Lubis, H. M. Nadjib Dahlan Lucyani, Meldawati Lukito, Joko S. M. Iqbal A Mariedina, Causa Trisna Marlon, Marlon Marpaung, Fenny Krisna Masriana Masriana, Masriana Masruddin Megawati, Nani Meldawati, Lucyani Michelle, Michelle Mile, Yuldi Miluana, Miluana Muhammad Din Munawarah Munawarah, Munawarah Mustamin Mustamin Nadhira Afdalia, Nadhira Nasrun Naida Ni Bodro Ardi Nina Yusnita Yamin Nur Hasanah Poddar, Sandeep Puji, Lela Kania Rahsa Putra, Yosua Angkasa Putri Handayani Putri, Amelia Hamdani Putri, Arla Amalia Putri Putri, Marissa Yolanda Rafika Dora Wijaya Rahma Masdar Rahmawati, Rahmawati, Ramadhan, Sahrul Rezeki, Dewi Sri Ridwan, Ridwan Rinawati Kasrin Rinawati Kasrin Rinawati Kasrin Rinawati Kasrin, Rinawati Kasrin Rita Dwi Pratiwi Rizki Handayani Fasimi Rizki, Diana Rosita Rosita Rudy Usman Rusli, Riswandi S Lukito, Joko S. Lukito, Joko Saleh, Fadli Moh. SALMAN FARIS Sandra Arifin Aziz Sansuwito, Tukimin bin Sayyidah, Sayyidah Shafira, Anggriana Sihotang, Marisi Cintya Debby Siregar, Denny Rifsal Siti Aisyah Siti Novy Romlah Soekimin Soekimin, Soekimin Sri Wahyuni Suriati Tirawani Suryadi Hadi Tirawani, Suriati TITA HARDIANTI Unayah, Maelia Uswatun Hasanah Utami Utami Vandi Saputra Very, Very Vike Dwi Hapsari Vira, Natalin Wardini, Indah Astri Widyakusuma, Annastry Zindy Kaludia