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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JURNAL EKSBIS Al-Kharaj: Journal of Islamic Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini RATIO: Reviu Akuntansi Kontemporer Indonesia Bima Journal : Business, Management and Accounting Journal Journal of Applied Business, Taxation and Economics Reseach Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Entrepreneur, Business and Management Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Ekonomi, Manajemen, Akuntansi
Halim Usman, Halim
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Fear of Missing Out and Self Control on the Financial Behavior of Kpop Fans in Palopo City Azzahra, Andi Mutiara; Hapid, Hapid; Usman, Halim
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.461

Abstract

The phenomenon of Fear of Missing Out is now increasingly common, especially among lovers of popular culture such as Kpop. The purpose of this study is to analyze how Fear of Missing Out and self-control ability affect the financial behavior of KPop fans in the Palopo City area. The methodology of this study uses a quantitative approach by utilizing primary data collected directly through a questionnaire. The questionnaire contains a number of statements answered by the respondents. The population in this study was 684 people and the sampling technique was random sampling of 88 respondents using the slovin formula. The data collection technique in this study was through the distribution of questionnaires online using google form. Data analysis used various methods including validity tests, reliability tests, multiple linear regression analysis, t-tests, f-tests, determination coefficient tests with the help of the SPSS program. The findings of the study showed that there was a positive influence of Fear of Missing Out on the financial behavior of KPop fans in Palopo City, self-control had a positive effect on the financial behavior of KPop fans in Palopo City.
PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI : THE EFFECT OF INTERNAL CONTROL, FOLLOW-UP OF AUDIT FINDINGS ON FRAUD PREVENTION WITH THE QUALITY OF FINANCIAL REPORTS AS MEDIATION Middin, Muslianti; Antong, Antong; Usman, Halim
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.402-420

Abstract

This study examines the impact of internal control & follow-up audit findings on fraud prevention, with the quality of financial reports as mediation at the Luwu Raya Inspectorates, using quantitative methods & analyzed using a descriptive approach. The population includes all auditors at the Luwu Raya Inspectorates, the sampling technique uses a saturated sample where all members of the population are sampled, the sample in this study is all auditors at the Luwu Raya Inspectorates with 61 respondents. Data analysis using SEM-PLS (SmartPLS). The research results show that internal control, follow-up on audit findings and the quality of financial reports have a significant influence on fraud prevention. Then, internal control & the follow-up of audit findings have a significant effect on the quality of financial reports, as well as the relationship between follow-up audit findings through the quality of financial reports on fraud prevention where the quality of financial reports is able to mediate the follow-up of audit findings on fraud prevention. Meanwhile, the relationship between internal control through the quality of financial reports on fraud prevention does not have a significant effect.
Influence Of Machiavellianism, Love of Money, And Religiosity On The Tendency of Fraud Accounting In Luwu Raya: A Quantitative Study With Smart-PLS Widyananda, Indah; Antong, Antong; Usman, Halim
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.839-848

Abstract

Purpose: This study aims to examine the influence of Machiavellianism, love of money, and religiosity on the tendency of accounting fraud among public sector employees in the Luwu Raya area. Methodology: This research employs a quantitative approach with a survey design. Data were collected through purposive sampling using structured questionnaires distributed to public sector employees who met the research criteria. The data were analyzed using Partial Least Squares (PLS) with SmartPLS 4 to test the proposed hypotheses. Results: The results indicate that Machiavellianism has a positive and significant effect on the tendency of accounting fraud, while love of money shows no significant effect. Religiosity is found to have a negative and significant effect on fraud tendency, indicating its role in suppressing unethical behavior. Novelty: This study integrates psychological traits and moral values into a single empirical model to explain accounting fraud tendencies in the public sector context. Findings: Religiosity functions as a moral control mechanism that can reduce fraudulent behavior, while Machiavellian traits increase fraud risk. Originality: The originality of this study lies in its empirical evidence from Indonesian public sector employees, a context that remains underexplored in fraud behavior research. Conclusions: Strengthening ethical character and religious values is essential for fraud prevention in public sector organizations. Type of Paper: Empirical Research Paper.
Implikasi Komparatif Penerapan PSAK 239 dan PSAK 109 terhadap Penyajian Intrumen Keuangan Emiten BEI Azhar, Muh.; Antong; Usman, Halim
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28601

Abstract

This study aims to analyze the differences in financial instrument presentation when accounting standards are applied in different periods, namely the application of PSAK 71 (109) in 2017–2019 when PSAK 55 (239) was still effective, and the application of PSAK 55 (239) in 2020–2022 when PSAK 71 (109) was already in force. The method used is descriptive comparative with a simulation on the financial statements of PT Medco Energi Internasional Tbk for the 2017–2022 period. The results show that PSAK 71 produces higher allowance for impairment losses (CKPN), while trade receivables and other financial assets are lower compared to PSAK 55, due to the difference between the forward-looking Expected Credit Loss (ECL) and the reactive Incurred Loss Model (ILM). For derivative liabilities, no difference was found as both are measured at fair value through profit or loss. The implication highlights that the change in standards mainly affects the presentation of financial assets, while derivative liabilities remain relatively unaffected
Analisis Flypaper Effect : Dampak PAD dan DAU Terhadap Kemandirian Keuangan Daerah Provinsi Sulawesi Selatan Imran, Reski Pormadinah; Usman, Halim; Sultan
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28608

Abstract

The Purpose of this study is to examine how Regional Original Revenue (PAD) and General Allocation Fund (DAU) affect Regional Finance Independence. Additionally, it seeks to determine whether the Flypaper Effect phenomenon is present among South Sulawesi Province’s district and city goverments between 2020 and 2024. There is a knowledge gap on the true effect of PAD and DAU on local fiscal autonomy, as evidenced by the conflicting findings of earlier studies on fiscal decentralization in indonesia about the connection between intergovernmental transfer and regional fiscal performance. Panel data regression analisis was used in a quantitative manner. The TKKD data base and the DJPK portal of the ministry of finance provided secondary data. In order to identifity the Flypaper Effect, the study was conducted in two stages : first, to ascertain how PAD and DAU affected regional spending; second, to evaluate their influence on regional financial independence. Greater local revenue improves fiscal capasity and lessens reliance on central transfer, according to the findings, which show that PAD has a positive and significant impact on regional financial independence. DAU, on the other hand, has a negligible and smaller impact on regional spending, indicating that payments from the federal government are becoming less important in influencing local fiscal policy. This study offers policy suggestions for enhancing local financial sustainability as well as actual proof of South Sulawesi’s increasing fiscal independence.
Analysis of SIPD-RI Implementation on Financial Report Quality with Accountability as an Intervening Variable Satrio, Satrio; Usman, Halim; Ayu Dasila, Rifqa
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.v21i1.23302

Abstract

This study aims to analyze the direct and indirect influence of the implementation of the Regional Government Information System of the Republic of Indonesia (SIPD-RI) on the quality of financial reports, with accountability as an intervening variable, in the Palopo City Regional Government. This research uses a quantitative approach with a survey method applied to 157 respondents who are local government officials involved in financial management and reporting. Data was collected thru questionnaires and analyzed using path analysis to test the causal relationships between the research variables. The research results indicate that the implementation of SIPD-RI directly and significantly affects the quality of financial reports and accountability. Accountability was also proven to significantly influence the quality of financial reports and to mediate the effect of SIPD-RI implementation on the quality of financial reports. This finding confirms the importance of strengthening infrastructure, training, and management commitment in supporting the optimization of SIPD-RI and accountability to improve the quality of regional financial reports. This research contributes to the development of more transparent, accountable, and high-quality local financial governance, and serves as a reference for local governments and subsequent researchers in optimizing the implementation of SIPD-RI
The Effect of Work Environment and Supervisors' Support on Employee Retention in Indonesian Sharia Bank Palopo City Rohimah, Innayatul; Saharuddin, Saharuddin; Usman, Halim
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.593

Abstract

Source Power man is asset strategically decisive​ sustainability and excellence competitive organizations , including in industry Islamic banking . Bank Syariah Indonesia, Palopo City Keep going make an effort maintain power Work professional through creation environment conducive work​ as well as strengthening support leadership . Research This aim For analyze influence environment work and support superior to retention employees at Bank Syariah Indonesia in Palopo City . Research use approach quantitative with method survey through distribution questionnaire to all over population consisting of of 50 employees . Data processed use analysis multiple linear regression with SPSS software. Environment Work influential positive However No significant to retention employees . On the other hand , support superior influential positive and significant to retention employees . In simultaneous , both variables influential significant to retention employee with mark coefficient determination of 0.960, which means 96% of the variation retention employee can explained by the environment work and support superiors , while 4% is influenced by other variables outside the model. Findings This confirm that support superior is more factors​ dominant in increase retention employees at Bank Syariah Indonesia in Palopo City . Research This give implications for management For strengthening retention strategies through improvement quality connection Work between leaders and employees .
Influence Perception Employer Branding and Employer Experience to Turnover Intention Employee in PT. Kalla Arebama Rubo, Nurfadilla; Saharuddin, Saharuddin; Usman, Halim
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.599

Abstract

Study This aim For know influence Perception of employer branding and employer experience on turnover intention of PT Kalla employees Arebama which operates in the 3T sub-district area Rampi , Regency North Luwu . Research use design descriptive quantitative with population as many as 120 employees and samples 92 respondents which is determined through formula Slovin. Collection data done use questionnaire with the Pearson Product Moment validity test and the Cronbach Alpha reliability test which shows all over valid and reliable instruments . Data analysis using multiple linear regression, t-test, F-test, and coefficients determination. Research results show that employer branding and employer experience are partial and simultaneous influential significant towards turnover intention. The more positive perception employee to image company as well as the more Good experience the work they do feel , then the more low intention they For leave work . Coefficient determination show that second variables independent capable explains 75% of the variation in turnover intention, whereas the rest influenced other variables outside research . Findings study This confirm that success company in suppress turnover no only determined by compensation , but also by reinforcement image company as place interesting work​ as well as creation experience positive and meaningful work​ for employee .
Pengaruh Green Human Resource Management dan Penilaian Kinerja terhadap Kinerja Karyawan di PT PLN (Persero) UP3 Kota Palopo Dahlan, Rupiati Saputri; Kasran, Muhammad; Usman, Halim
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16452

Abstract

Tuntutan peningkatan kinerja karyawan yang selaras dengan prinsip keberlanjutan mendorong organisasi untuk menerapkan Green Human Resource Management (GHRM) dan sistem penilaian kinerja yang efektif. Namun, efektivitas keduanya terhadap kinerja karyawan disektor milik negara masih menunjukkan hasil yang tidak konsisten. Penelitian ini bertujuan untuk menganalisis pengaruh Green Human Resource Management dan penilaian kinerja terhadap Kinerja Karyawan pada PT PLN (Persero) UP3 Kota Palopo. Pendekatan penelitian menggunakan metode kuantitatif dengan survei kuesioner kepada 92 responden yang dipilih melalui rumus Slovin dari populasi 119 karyawan. Analisis data dilakukan menggunakan regresi linearr berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa Green Human Resource Management tidak berpengaruh signifikan secara parsial, sedangkan penilaian kinerja berpengaruh positif dan signifikan secara parsial, namun keduanya berpengaruh secara simultan terhadap kinerja karyawan. Hal ini menegaskan bahwa keberhasilan peningkatan kinerja karyawan pada PT PLN (Persero) lebih ditentukan oleh sistem penilaian kinerja yang objektif dibandingkan GHRM secara individual.
Co-Authors ADILA, NUR Ahmad Suardi, Ahmad Antong Antong Antong, Antong Anugrah Sari, Rinda Ayu Dasila, Rifqa Azhar, Muh. Azzahra, Andi Mutiara Dahlan, Rupiati Saputri Dasila, Rifqa Ayu Eldad Fachri, Andi Muhammad Hapid Hapid, Hapid Ikrianti, Ikrianti Imran, Reski Pormadinah Indah Pratiwi Juhria Jumawan Jasman Karisma, David Middin, Muslianti Muhammad Kasran Mustafa, Sri Wahyuny Rahmi Rahmi Riyanti Riyanti Rohimah, Innayatul Rosdiana, Siti Rubo, Nurfadilla Sabnur, Aulia Ihfa Saharuddin Sahrir, Sahrir Samsul Bachri, Samsul Satrio Satrio sukri Sukri, sukri sultan Widyananda, Indah