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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Bisnis dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Abdimas Sangkabira INVOICE : JURNAL ILMU AKUNTANSI JWM (JURNAL WAWASAN MANAJEMEN) SWARNA Proceeding National Conference Business, Management, and Accounting (NCBMA) Ekalaya : Jurnal Ekonomi Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Antonius Grivaldi Sondakh
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Manufacturing Industry Environment: The Effect of Incentive Structures on Group Performance Fahmi Rizani; Sondakh Grivaldi Antonius; Sarwani Sarwani
Jurnal Bisnis Manajemen Vol 19, No 1 (2018): March 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.169 KB) | DOI: 10.24198/jbm.v19i1.150

Abstract

In the manufacturing industry environment, assembly lines and teams are applied to several industries such as Ford's automotive industry that implements assembly lines and Volvo which implements teams (Libby and Thorne, 2009). This study aims to examine the effect of incentive structures on group performance in a manufacturing environment. The incentive structures used in this study are individual incentives, group incentives, and mixed incentives, while the manufacturing environment used is the assembly line and team. This research is a laboratory experiment which involved 150 students as the subject sample for the study and it used factorial design 3 x 2 between subjects. The subject sample was assigned to a create building using bricks in accordance with the instructions. The results showed that the incentive structure influenced the group performance on the assembly line and team. It was found that in a team, group incentives motivate group members to interact, share information, and work together to produce more wonderful results, group incentives produce higher group performance than individual and mixed incentives. In regard to assembly lines, individual incentives resulted into higher group performance than group and mixed incentives, since individual incentives tend to motivate individuals to work for better output(s).
Kebutuhan untuk Mengatasi Kecemasan pada Mahasiswa Baru Program Studi Akuntansi dengan Latar Belakang yang Berbeda: Suatu Penelitian Eksperimen-Kuasi Sondakh, Antonius Grivaldi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1393

Abstract

New students from SMU-IPA often worry about their ability to compete with peers from SMU-IPS and SMK-Accounting. This study employs a quasi-experimental method to address these concerns by extending previous findings on the relationship between school background and understanding of basic accounting. Introductory accounting education in the first year serves as the experimental manipulation. The experimental group consists of third-semester students, while the control group comprises first-semester students. Using prospect theory, this study reveals that the initial concerns of SMU-IPA students become unfounded after receiving basic accounting instruction. The findings of this research are beneficial for accounting programs to reassure prospective students and their parents about choosing accounting as a study option.  
ANALISIS PENERAPAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PT BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG BANJARMASIN PERIODE 2017 - 2019 Hardi, Enny; Susilowati, Pusvita Indria Mei; Sondakh, Antonius Grivaldi; Rahman, Ridha Banu
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.457

Abstract

The purpose of this study is to analyze the implementation of Corporate Social Responsibility (CSR) at PT Bank Negara Indonesia (Persero) Tbk Banjarmasin Branch Office for 2017-2019 period. The Global Report Initiative (GRI) G4 was used in this research. This research was a qualitative research with descriptive analysis. The data were obtained from primary and secondary data sources. Data collection techniques used in research were in-depth interviews and literature study. The data analysis technique used was interactive model. The results of this research showed that PT Bank BNI (Persero) Tbk Banjarmasin Branch has recorded and reported the performance of CSR based on GRI G4 indicators in its annual report. The CSR program and CSR reporting disclosure of good and meet the criteria of GRI-G4. It was proved by evaluation or scoring based on these 3 indicators with a value Economic indicator of 84.6%, 65.5% Environment indicator and 76.6% Social Indicator.
Riset Eksperimen-Kuasi: Perlukah Mahasiswa Baru Program Studi Akuntansi dari Latar Belakang Sekolah Berbeda kuatir? Sondakh, Antonius Grivaldi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 2 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

Some of new students, especially from SMU-IPA, are worried that they will not be able to compete with their colleagues from SMU-IPS and SMK-Accounting. Using a quasi-experimental method, this research aims to answer these concerns by extending previous findings regarding the relationship between school background and understanding of basic accounting. The introductory learning of accounting in the first year is experimental manipulation. The subjects who became the experimental group were 3rd-semester students, while the subjects who became the control group were 1st-semester students. Using prospect theory, this research proves that although initially these concerns were justified, after receiving basic accounting studies, these concerns became unreasonable. Apart from answering the concerns of new students, the results of this research are useful for the accounting study program to convince prospective new students and their parents not to hesitate in choosing accounting as a study option for future careers.
KETIKA KESENJANGAN GAJI GAGAL MEMOTIVASI: PERAN KEPASTIAN INFORMASI DALAM TURNAMEN PROMOSI Antonius Grivaldi Sondakh; Rizky Annisa Bella; Amalia Wulandari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Kesenjangan gaji yang besar secara teori seharusnya memotivasi karyawan untuk bersaing mendapatkan promosi. Namun dalam praktiknya, tidak jarang kesenjangan tersebut justru gagal mendorong perilaku kompetitif. Penelitian ini berargumen bahwa kegagalan tersebut disebabkan oleh ketidakpastian informasi tentang nilai hadiah promosi. Studi eksperimen ini bertujuan menguji bagaimana tingkat kepastian informasi berinteraksi dengan kesenjangan gaji dalam membentuk perilaku karyawan. Menggunakan desain eksperimen 2×2 antar-subjek dengan 90 mahasiswa akuntansi sebagai partisipan, penelitian ini memanipulasi kesenjangan gaji (tinggi vs. rendah) dan kepastian informasi (kuat vs. lemah) untuk mengamati pilihan partisipan antara strategi kompetitif dan kooperatif dalam turnamen promosi. Hasil menunjukkan pola interaksi yang signifikan: kesenjangan tinggi dengan kepastian kuat mendorong perilaku kompetitif (54,5%), tetapi ketika kepastian lemah, kesenjangan tinggi justru menghasilkan kerja sama tertinggi (84,6%). Temuan ini mengungkap bahwa kepastian informasi merupakan kondisi yang diperlukan agar insentif berbasis kesenjangan dapat memotivasi kompetisi. Dalam kondisi ketidakpastian, karyawan cenderung memilih kerja sama sebagai strategi aman. Penelitian ini berkontribusi pada akuntansi keperilakuan dengan mengintegrasikan rasionalitas terbatas ke dalam teori turnamen.
MEMBANGUN EMPLOYABILITY MELALUI KECAKAPAN KEUANGAN, KEWIRAUSAHAAN DAN KESADARAN PAJAK PADA SISWA PAKET Melinda Wijaya; Atma Hayat; Sarwani Sarwani; Lili Safrida; Antonius Grivaldi Sondakh; Dwianto Muhktar Latif; Muhammad Yasin; Wia Rizqi Amalia; Sunaryo Sunaryo; Muhammad Ferdy Putra Chandranata
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3203

Abstract

Keterbatasan akses terhadap pendidikan formal sering kali berdampak pada rendahnya kesiapan kerja dan kemandirian ekonomi warga belajar pendidikan kesetaraan. Kondisi tersebut dapat memengaruhi kemampuan peserta dalam memasuki dunia kerja maupun mengembangkan usaha secara mandiri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun employability siswa paket kesetaraan melalui penguatan kecakapan keuangan, kewirausahaan, dan kesadaran pajak. Kegiatan dilaksanakan di PKBM Al Azhar Banjarmasin dengan melibatkan 120 warga belajar Program Pendidikan Kesetaraan Paket A, Paket B, dan Paket C. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi kebutuhan, penyusunan materi, pre-test, pelatihan interaktif, diskusi, tanya jawab, dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan rata-rata nilai dari 65,00 pada saat pre-test menjadi 90,00 pada saat post-test atau meningkat sebesar 38,46%. Selain itu, hasil evaluasi menunjukkan tingkat kepuasan peserta mencapai 98%. Program yang dilaksanakan memberikan dampak positif terhadap pemahaman peserta terkait pengelolaan keuangan, pengembangan aktivitas kewirausahaan, dan aspek perpajakan yang diperlukan untuk menunjang kemampuan kerja dan keberdayaan ekonomi. Dengan demikian, kegiatan pengabdian ini berkontribusi dalam mendukung penguatan employability warga belajar pendidikan kesetaraan.
Meningkatkan Ketahanan Finansial: Peran Literasi Keuangan Digital dalam Mengatasi Risiko Pinjaman Online dan Paylater di Kota Banjarmasin Antonius Grivaldi Sondakh; Atma Hayat; Sarwani Sarwani; Lili Safrida; Enny Hardi; Wia Rizqi Amalia
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i3.1897

Abstract

The use of digital financial technologies, such as online lending platforms and paylater payment schemes, has significantly increased among the public, including residents of Banjarmasin City, particularly among younger generations such as Millennials and Generation Z. Although these services provide convenient access to financial resources, insufficient digital financial literacy has heightened financial risks, including debt entrapment associated with paylater services and online loans. This community engagement initiative aimed to enhance financial resilience through digital financial literacy education, with a focus on understanding potential risks and promoting prudent use of digital financial services. The program was implemented through a seminar primarily targeting young people in Banjarmasin City. The materials covered fundamental concepts of financial literacy, identification of illegal online lending platforms, budgeting simulations, and strategies to prevent dependency on paylater services. The results indicate an improvement in participants’ understanding of the risks associated with digital financial services and their ability to plan personal finances effectively. Furthermore, participants demonstrated a more critical attitude toward online loan offers and the use of paylater schemes. This initiative confirms that digital financial literacy represents a strategic approach to strengthening the financial resilience of young generations in Banjarmasin City.
PARADOKS NORMA SOSIAL DALAM KEPATUHAN SERTIFIKASI ISPO: BUKTI DARI AKUNTANSI KEPERILAKUAN Antonius Grivaldi Sondakh; Lili Safrida
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7839

Abstract

This study challenges the foundational assumption in behavioral accounting that social norms promote compliance. It investigates a paradoxical possibility: under certain conditions, social norms may inhibit compliance. Drawing on the theory of planned behavior, this research examines how social norms, conservation beliefs, and self-efficacy influence smallholders' intention to adopt Indonesian Sustainable Palm Oil (ISPO) certification. Survey data from 143 smallholders in South Kalimantan were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal a social norms paradox: perceived community pressure negatively influences certification intention. Conservation beliefs also exhibit a negative effect, indicating value-control misalignment when certification is perceived as disconnected from substantive outcomes. In contrast, self-efficacy positively influences intention. This study identifies boundary conditions for subjective norms and introduces the concept of value-control misalignment to explain resistance among environmentally committed actors.
Pengelolaan ESG dan Peran Dewan Pengawas dalam Strategi Perusahaan: Moderasi Gender Diversity terhadap Kinerja Perusahaan Antonius Grivaldi Sondakh; Lili Safrida; Sarwani Sarwani; Wia Rizqi Amalia
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 1 (2026):
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i1.429

Abstract

Perhatian terhadap praktik keberlanjutan perusahaan semakin meningkat seiring dengan berkembangnya permasalahan ekonomi, sosial, dan lingkungan dalam lingkup global. Untuk menjaga atau bahkan meningkatkan nilai keberlanjutannya pada persepsi pemangku kepentingan, manajemen perlu meninjau aspek ESG dalam strategi perusahaan dan juga tingkat pengawasan para dewan mengenai operasional perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh Environmental, Social, and Governance (ESG) dan ukuran dewan terhadap kinerja keuangan (Return on Assets/ROA), serta peran moderasi keberagaman gender dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan yang tergabung dalam indeks ESG Leader dengan periode observasi tahun 2021-2024. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria perusahaan yang memiliki laporan keuangan dan laporan keberlanjutan lengkap serta memuat data terkait ESG, ukuran dewan, diversitas gender, dan ROA. Data dianalisis menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa ESG berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, ukuran dewan tidak berpengaruh signifikan terhadap kinerja keuangan. Selain itu, diversitas gender tidak memoderasi hubungan antara ESG maupun ukuran dewan terhadap ROA. Temuan ini mengindikasikan bahwa praktik ESG menjadi faktor penting dalam mendorong kinerja keuangan perusahaan, sedangkan ukuran struktur dewan dan keberagaman gender belum menunjukkan kontribusi yang berarti dalam konteks penelitian ini.
Adoption of Digital Accounting Systems among Small and Medium Enterprises in Wetland Ecosystems Lili Safrida; Antonius Grivaldi Sondakh; Isnawati
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8x14hw30

Abstract

Digital accounting systems represent an important component of accounting information systems that support financial recording, reporting, and decision-making in small and medium enterprises (SMEs). However, SMEs operating in environmentally constrained regions may face contextual challenges that alter the determinants of digital accounting adoption. This study examines factors influencing digital accounting system adoption among SMEs in South Kalimantan's wetland ecosystems. Drawing on the Technology Acceptance Model, Diffusion of Innovation Theory, and the Resource-Based View, this research develops an integrated framework to assess the relative influence of perceived usefulness, perceived ease of use, digital infrastructure, and digital literacy on adoption intention. Survey data were collected from 86 SME owners and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital literacy (β = 0.439, p < 0.001) is the strongest predictor of adoption intention, followed by perceived usefulness (β = 0.310, p = 0.001) and digital infrastructure (β = 0.233, p = 0.004). Perceived ease of use is not significant (β = 0.092, p = 0.435), suggesting that in chronically volatile environments baseline expectations for technological friction may be elevated, a phenomenon we term friction tolerance. Wetland ecosystem characteristics show no direct or moderating effects. The model explains 72.4% of the variance in adoption intention, indicating strong explanatory power. These findings contribute to accounting information systems literature by demonstrating that capability-based mechanisms, particularly digital literacy, assume greater explanatory weight than perceptual mechanisms in environmentally constrained settings. Practical implications emphasize prioritizing capacity-building initiatives and strategic infrastructure investment to support SME digital accounting adoption in wetland regions.
Co-Authors Amalia Wulandari Atma Hayat Diah Fitriaty Dwianto Muhktar Latif Enny Hardi Fahmi Rizani Isnawati Lili Safrida Melinda Wijaya Muhammad Ferdy Putra Chandranata Muhammad Yasin Muhammad Yasin Rahman, Ridha Banu Rizky Annisa Bella Sarwani Sarwani Sarwani Sarwani Sunaryo Sunaryo Susilowati, Pusvita Indria Mei Wia Rizqi Amalia