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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Maspul Journal of Community Empowerment Economics and Digital Business Review RATIO: Reviu Akuntansi Kontemporer Indonesia Kontigensi: Jurnal Ilmiah Manajemen J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Andika Rusli
Universitas Muhammadiyah Palopo
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Role of Ethical Belief, Accounting Literacy, and Digital Literacy in Village Financial Management Arif, Ahmil Fauzan; sahrir; Andika Rusli
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23053

Abstract

This study is motivated by the need to strengthen accountable and transparent village financial management. The objective of this research is to examine whether ethical beliefs, accounting literacy, and digital literacy influence village financial management among village officials in North Luwu Regency. A quantitative associative approach was applied. The study involved 120 village officials directly involved in financial management, selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that ethical beliefs and digital literacy significantly affect village financial management, while accounting literacy does not show a significant partial effect. However, simultaneously, the three variables have a significant influence. These findings imply that ethical integrity and digital competence among village officials play a crucial role in improving the quality of village financial management practices.
Penerapan Standar Akuntansi Syariah untuk Menilai Kinerja Keuangan Baitul Maal wat Tamwil (BMT) di Lasusua, Kolaka Utara Iren Iren; Andika Rusli; Sultan Sultan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12166

Abstract

This study aims to analyze the application of Islamic accounting standards in assessing the financial performance of Baitul Maal wat Tamwil (BMT) in Lasusua, North Kolaka. The research method used is a qualitative approach with data collection techniques involving observation, interviews, and documentation of BMT’s financial statements for the years 2022–2024. The results of the study indicate that BMT Lasusua has utilized accounting software for recording financial transactions; however, the application of Sharia accounting standards has not yet fully complied with the Sharia PSAK, particularly regarding the recording of murabahah financing. The murabahah practice is conducted through a mechanism where the customer purchases the goods themselves and submits a receipt as proof of the transaction, which indicates the application of murabahah bil wakalah but is not yet administratively optimal. Furthermore, the 8% profit-sharing system lacks a clearly defined profit-sharing ratio, thereby affecting income stability. This situation impacts the quality of financial reports and the assessment of BMT performance, which are not yet fully accurate and transparent in accordance with Sharia principles.
Optimalisasi Peran Sistem Informasi Akuntansi Desa dalam Meningkatkan Akuntabilitas Keuangan (Kecamatan Larompong Selatan) Nispa Sari; Mutmainna Mutmainna; Altri wahida; Andika Rusli
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1010

Abstract

Penelitian ini mengeksplorasi peran krusial Sistem Informasi Akuntansi (SIA) dalam meningkatkan akuntabilitas keuangan di tingkat desa. Melalui pendekatan kualitatif dengan studi kasus, penelitian ini mencatat hasil positif dari desa-desa yang berhasil mengoptimalkan implementasi SIA. Temuan utama mencakup peningkatan transparansi, efisiensi, dan efektivitas dalam pengelolaan keuangan desa. Desa-desa yang mengadopsi SIA melaporkan pencatatan transaksi yang lebih akurat, menghasilkan laporan keuangan secara real-time, dan mempermudah pemantauan dana desa. Peningkatan transparansi laporan keuangan membuat informasi keuangan lebih mudah dipahami oleh masyarakat, meningkatkan tingkat kepercayaan terhadap pengelolaan keuangan desa. Dalam konteks ini, SIA juga terbukti efektif dalam membantu desa mengelola risiko keuangan dengan responsibilitas yang lebih cepat terhadap perubahan kondisi ekonomi. Meskipun berhasil, penelitian ini menyoroti tantangan seperti kurangnya pemahaman tentang SIA dan keterbatasan sumber daya teknis di beberapa desa. Oleh karena itu, untuk meningkatkan keberhasilan implementasi SIA, pendekatan yang holistik dan berkelanjutan diperlukan, termasuk pelatihan intensif, dukungan teknis berkelanjutan, dan manajemen perubahan yang efektif. Penelitian ini memberikan kontribusi pada pemahaman tentang bagaimana SIA dapat menjadi instrumen vital dalam meningkatkan akuntabilitas keuangan desa. Implikasi praktis dari penelitian ini dapat memberikan panduan bagi desa-desa lain yang berencana mengadopsi atau meningkatkan implementasi SIA, seiring dengan visi untuk menciptakan lingkungan keuangan yang lebih transparan, efisien, dan dapat dipercaya di tingkat lokal. Kata Kunci: Sistem Informasi Akuntansi, Akutanbilitas Keuangan.
Determinan Audit Delay Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023: Indonesia Piona Piona; Halim Usman; Andika Rusli
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30263

Abstract

This study aims to analyze the influence of company size, profitability, leverage, and Public Accounting Firm (KAP) size on audit delay in mining companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all mining sector companies listed on the IDX during a certain observation period. The sampling technique used a purposive sumpling method with the criteria of companies that published complete and consistent audited financial statements during the study period. The data analysis method used was panel data regression analysis with the help of Eviews software, through the stages of model selection testing, classical assumption testing, and hypothesis testing. The result of the study indicate that company size and KAP size have a negative effect on audit delay, while profitability and leverage have a positive effect on audit delay. This study provides practical implications for company management in improving the timeliness of financial reporting and for investors as a consideration in making investment decisions.
Kajian Partisipasi Masyarakat dan Inovasi Digital dalam Mencegah Penyelewengan Dana Desa di Desa Tirowali: Indonesia Alisa Alisa; Andika Rusli; Halim Usman
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30271

Abstract

Misappropriation of village funds remains a significant issue in village governance. This study aims to analyze the influence of community participation and digital innovation in preventing the misappropriation of village funds in Tirowali Village. The research employed a quantitative approach using a survey of 90 respondents. The data were analyzed using multiple linear regression after the research instruments were declared valid and reliable. The results indicate that, partially, community participation does not have a significant effect, whereas digital innovation through the utilization of the Village Information System (SID) and Siskeudes has a positive and significant effect. Simultaneously, both variables have a significant effect, as indicated by the Adjusted R² results. These findings emphasize that digital innovation plays a dominant role in enhancing transparency and accountability.
The Influence of Mental Well-Being and Financial Management on the Financial Literacy of MSMEs in Bajo District, Luwu Regency Ainul Magfirah; Asriany; Andika Rusli
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12130

Abstract

The purpose of this study is to analyze the influence of mental well-being and financial management on the financial literacy of MSMEs in Bajo District, Luwu Regency. Good mental well-being is expected to provide positive findings for MSMEs to manage their finances more effectively, while skilled financial management is expected to improve their understanding of financial concepts. This study used a quantitative approach with a survey methodology involving 60 MSMEs as respondents. Data were collected using a questionnaire measuring the level of mental well-being, financial management, and financial literacy. The findings show that both mental well-being and financial management have a positive influence on the financial literacy of MSMEs. These findings suggest that stable mental well-being and good financial management can improve the ability of MSMEs to manage and plan their business finances, which in turn can support the sustainability and growth of their businesses. This study has important implications for the development of education and training programs that combine aspects of mental well-being and financial management to improve the financial literacy of MSMEs in the region.
Co-Authors A. Dahri Adi Patra Abid Ramadhan Ahmad Rahman Ainul Magfirah Akbar Arif Ali Djamhuri Alisa Alisa Altri wahida Amanda Amanda Andi Dahri Adi Patra Arif, Ahmil Fauzan Asriany Asriany Asriany Ayu Budiana Subrata Dewi Sri Ervia Pratiwi Fikra Yanti Halim Usman Hapid Hapid Holyness Nurdin Singadimedja I Ketut Patra Ika Lestari Wara Imamma’ruf Imamma’ruf Indah Pratiwi Iren Iren Ita Purnamasari Jumawan Jasman M. Fachri Achmad Melisa Miftahul Khairah Mudinillah, Adam Muh Askin Mutmainna Mutmainna Nadila Nadila Nispa Sari Nur Vadillah Nurdea Sahib Nurfaidzin Nurfaidzin Piona Piona Radiatul Aziz Renaldy Makmur Rifqa Ayu Dasila Rismawati Rismawati Rismawati Rismawati Rismawati Sudirman Saharuddin Salju Salju Sardillah Syahril Sarmila Shinta Muhariati Sri Ayu Astuti AP Sultan Sultan Surianti Surianti Tarsan Dasar Tenri Andi Nur Tiara Madani. B Wahyuni Magfirah