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All Journal Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Senarai Kearifan Lokal Akuntansi
Muhammad Ansar
Universitas Tadulako
Economics, Econometrics & Finance

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Strategi rantai nilai untuk keberlangsungan usaha industri rumah cokelat di Kota Palu Gusman Sunding; Chalarce Totanan; Mustamin Aras; Rahayu Indriasari; Muhammad Ansar; Jurana Jurana
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9393

Abstract

The purpose of this study was to determine the strategic value chain for the sustainability of the Chocolate House Industry business in the city of Palu, which is located on Jalan Setia Budi, East Palu, Central Sulawesi. The number of respondents was 4 people consisting of 1 leader, 1 head of production and 2 employees. Data analysis technique uses descriptive qualitative.The value chain strategy at Rumah Coklat can be seen from the supporting (secondary) activities which include Infrastructure, HR Management, Technology Development and Procurement activities. Primary (primary) involvement includes raw material handling, production process, service and marketing. The Value Chain Strategy activities as a whole support each other to create chocolate products. The results of the assessment of the value chain strategy in the continuity of the Chocolate House Industry business are 3, namely: (1) Competitive advantage, namely by utilizing the original taste of the original cocoa beans, Utilizing the original cocoa butter as a raw material for making chocolate to give a distinctive taste from chocolate so that it is preferred the community, continue to maintain and improve product quality so that it becomes a superior product for the Palu city government. (2) Differentiation Strategy, namely by paying attention to the quality of the ingredients used and always maintaining the taste produced, (3) Cost advantage strategy, namely producing authentic chocolate from Central Sulawesi which is processed into chocolate with levels of 56 percent, 80 percent and 90 percent. Thus producing premium chocolate, not compound chocolate. The value chaos strategy all synergizes to shape, support and support the chocolate manufacturing process in order to gain margins/profits. Optimal margin provides the sustainability of the chocolate house industry in maintaining existence and maintaining business (Going Concern).
Sosialisasi Penguatan Fungsi Pengawasan dalam Pengelolaan Keuangan Desa di Desa Wera Kecamatan Pamona Pusalemba Nina Yusnita Yamin; Muhammad Ansar; Latifah Sukmawati Yuniar; Nurlaela Mapparessa
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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Pengawasan keuangan desa menjadi sebuah tanggung jawab untuk memastikan bahwa dana yang dikelola dilakukan secara transparan, akuntabel, tertib, dan partisipatif. Pengawasan keuangan desa melibatkan seluruh stakeholders, termasuk masyarakat desa sebagai upaya untuk membantu pemerintah desa dalam melaksanakan penyelengaraan pemerintahan dan pembangunan desa itu sendiri. Banyaknya kasus penyelewengan dana desa mengindikasikan lemahnya pengawasan atas pengelolaan keuangan desa. Kasus korupsi dana desa di salah satu pemerintah desa di Kecamatan Pamona Puselemba, Kabupaten Poso, menjadi pembuktian atas lemahnya pengawasan. Untuk itu, kegiatan sosialisasi fungsi pengawasan keuangan desa kepada aparat pemerintah desa menjadi bagian dari upaya untuk memberi pemahaman dan penguatan fungsi pengawasan. Sosialisasi ini didukung oleh Pemerintah Kecamatan Pamona Puselemba, Kabupaten Poso. Sehingga aparat pemerintah desa se kecamatan Pamona Puselemba, khususnya yang terlibat langsung dalam pengelolaan keuangan desa, yaitu Kepala desa, Sekretaris desa, kepala urusan keuangan, dan kepala urusan perencanaan hadir dalam kegiatan sosialisasi. Hasil sosialisasi itu memberikan pemahaman kepada aparat pemerintah desa tentang pengawasan sebagai bentuk pengendalian. Sosialisasi ini juga memberi implikasi untuk dibuatnya sistem dan operasional prosedur (SOP) sebagai mekanisme check and balances.
DIGITALIZATION ACCOUNTANCY: REVIEW LITERATURE SYSTEMATIC ON ITS IMPACT ON THE QUALITY OF FINANCIAL INFORMATION Iren Citra Dewi; Kiki Berlian Sari; Jamaluddin; Muhammad Ansar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

This study aims to systematically folder the evolution of accounting digitization through a Systematic Literature Review (SLR)approach. The review analyzed 30 peer-reviewed articles published between 2018 and 2025 consisting of 20 Scopus-indexed international and 10 SINTA-indexed national journals, sourced from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and SINTA databases. The analysis identified five dominant research themes: big data analytics, artificial intelligence (AI), blockchain, cloud-based accounting, and socio-institutional dimensions. Among these, AI and big data emerged as the most prominent topics, reflecting a technological shift in accounting practices. The findings demonstrate that accounting digitalization not only enhancesefficiency and transparency but also transforms the accountant's role and regulatory landscape. This study contributes by synthesizing research trends, identifying thematic gaps, and proposing a future research agenda to strengthen the digital transformation of accounting in the Industry 4.0 era (Bellucci et al., 2022)
The The Dark Side of Village Governance: Analyzing the Paradoxical Effects of Discretion and Accountability on the Fraud Pentagon Model in Village Funds (A Study in Banawa Tengah District, Donggala Regency) Muhammad Baihaqy Syam; Muhammad Ansar; Muhammad Din; Andi Ainil Mufidah Tanra; Lucyani Meldawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (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.v8i2.10337

Abstract

Purpose: This study aims to examine the influence of discretion and accountability on fraud pentagon model practices in village fund management. The primary focus is to explore the interaction of these variables with the risk of fraud at the village level, testing the general assumption of whether these variables serve as preventive tools or, conversely, as facilitators. Methods: This study employs a quantitative approach with a sample size of 97 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), operated through SmartPLS 4 software. Results: The findings reveal significant yet paradoxical results. First, discretion has a positive and significant effect on fraud (0.445), indicating a loophole for the abuse of authority (opportunity). Second, accountability also has a positive and significant effect on fraud (0.504), demonstrating a phenomenon of "symbolic accountability" where administration is utilized as a facade to conceal irregularities. Overall, these two variables contribute 54.1% to the variance of the fraud pentagon model in village funds. Implications: These results indicate that strengthening accountability that is merely formalistic without substantive oversight actually increases the risk of fraud. It is recommended that local governments tighten the boundaries of discretion (bounded discretion) and transition the oversight system from mere document audits to more stringent physical field verification.
Co-Authors Gusman Sunding Iren Citra Dewi Jamaluddin Jamaluddin Kiki Berlian Sari Lucyani Meldawati Muhammad Baihaqy Syam Muhammad Din Mustamin Aras Nina Yusnita Yamin Nurdin, Jurana Nurlaela Mapparessa Rahayu Indriasari Tanra, Andi Ainil Mufidah Totanan, Chalarce