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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Proaksi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdi Insani Jurnal Ekonomi Global Review of Tourism and Social Sciences
Indra Basir
Universitas Sulawesi Barat
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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DAMPAK INVASI RUSIA TERHADAP REAKSI PASAR PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA Muhammad Afdhal; Indra Basir; Muhammad Agung Mubarak
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine and analyze the impact of the Russian invasion of Ukraine on market reactions to mining sector companies in Indonesia. This research was conducted by examining the market reaction of the period before and after the Russian invasion of Ukraine on February 24, 2022. The market reaction in this study was calculated through abnormal stock returns using the single index model method. The research data were analyzed using the paired sample t-test. The results of this study reveal that there are differences in abnormal returns between before and after the Russian invasion of Ukraine on February 24, 2022. These results indicate that investors in the mining sector were reactive in the early period of the Russian invasion of Ukraine on companies in Indonesia.
PENDAMPINGAN TATA KELOLA KEUANGAN DAN PEMASARAN BERBASIS DIGITAL DALAM MENINGKATKAN PENJUALAN Nurwahyuni Syahrir; Muhammad Ihsan Ansari; Indra Basir
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1083

Abstract

Renggeang Village is one of the villages that produce the most silkworms in Polewali Mandar Regency. However, raising silkworms is not very popular among people in Polewali Mandar Regency, West Sulawesi. Even though it has been established for more than 9 years, the main obstacle faced is the lack of understanding of recording financial reports, the business is still on the Home Industry scale, business capital is limited, product marketing is still carried out by word of mouth so production is still Pre Order. Community Service activities aim to provide training and assistance on financial governanc. and digital-based marketing Training and assistance in the form of preparing simple financial reports and digital marketing (social media and e-commerce). The method of implementing community service is training and mentoring with a chronological strategy. Stages The method of implementing this service is identifying problems, analyzing needs and solutions, training and mentoring involving all members of farmer groups, and monitoring evaluations to monitor and assist farmer groups The implementation of community service for the Renggeang Mandiri Farmer Group has gone well and received a positive response from all group members. It is hoped that proper implementation of training and mentoring activities will encourage Renggeang Mandiri Farmer groups to prepare financial reports and market their products by utilizing digital media platforms. The results expected to be obtained from this service are increased sales of Renggeang Mandiri Farmer Group products, increased digital technology skills, increased understanding of good financial governance. Therefore these results are expected to have an impact on the economic welfare of the Renggeang Mandiri Farmer Group. The implementation of community service has gone well with a positive response from partners. The implementation of community service is expected to increase the income and welfare of partners.
INTERNALIZATION OF THE VALUE OF MAKKULIWA SMART INDONESIA CARD RECIPIENTS AT THE UNIVERSITY OF WEST SULAWESI: AN ECONOMIC VERSUS INVESTMENT PERSPECTIVE ON STUDENT PARENTS Indra Basir; Yudia Fatih Afandi Putri; Puspa Alma; Muhammad Ariyanto Yahya; M. Rifqi Auliya; Hendri Pradana Montoya
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The Indonesia Smart College Card (KIP-Kuliah) is useful for young people who want to continue their studies in college, as a government effort to increase access to education for students from underprivileged but outstanding backgrounds. The purpose of this research is to reveal the perspective of parents of KIP-College recipient students at Unsulbar in viewing KIP-College from an economic or investment perspective by internalizing the value of the makkuliwa tradition in Mandar land. This research uses qualitative methods through a phenomenological approach. Data collection techniques through observation, literature studies and interviews (in-depth interviews), determining informants using purposive sampling method. Data processing techniques using Nvivo12 plus. Interactive model of analysis technique. The results of this research show that parents of students predominantly view KIP-College as an economic perspective that becomes additional family income. Meanwhile, the view of the investment perspective from the parents of students in managing KIP-College funds is still very minimal. Therefore, building parents' perspectives through the application of the value of the makkuliwa tradition can have a domino effect, namely increasing the enthusiasm of students in pursuing education so that they have achievements and have greater opportunities in achieving their careers in the future.
PENYULUHAN SERTIFIKASI BIJI KAKAO PADA KELOMPOK TANI SIAMASEI DI DESA TENGGELAN KECAMATAN LUYO KABUPATEN POLEWALI MANDAR Indra Basir; Mujirin M Yamin; Wahyu Maulid Adha
Jurnal Abdi Insani Vol 10 No 4 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i4.1266

Abstract

Cocoa certification is regulated through the Decree of the Minister of Agriculture of the Republic of Indonesia Number 314/Kpts/KB.020/10/2015 concerning Guidelines for Production, Certification, Distribution and Supervision of Cocoa Plant Seeds (Theobroma cacao L.). The general aim of cocoa certification is to create sustainable agriculture to improve the welfare of farmers and at the same time provide a guarantee for consumers that the cocoa products they consume are obtained from sustainable sources. One of the cocoa producing areas in Polewali Mandar Regency is Luyo District, there are several farmer groups that have not participated in the cocoa certification program. One of the farmer groups that has not participated in this program is the Siamasei Farmer Group. The Siamasei Farmers Group was founded in 2005 through establishment Decree Number 6/04/10/2002/KTH.147/2005. This service activity is to increase the knowledge of the farmer group members’ knowledge of the Siamasei Farmer Group members about the cocoa bean certification program from the egulation aspect, what the certification procedures are and the economic benefits of the program. The method of implementing service is training and mentoring with a chronological strategy. The first stage is questions and answers related to the problems faced by the Siamasei Farmers Group, the second stage the service team provides counseling material, then the third stage is sharing samples of certified cocoa and the fourth stage is monitoring and evaluation. The benefit and hope of this service activity is to increase the Siamasei Farmers Group’s understanding of the Cocoa bean product certification program. Apart from that, group members can increase the economic value of the cocoa bean products they produce. The expected result of this service activity is increased understanding of the Siamasei Farmers Group regarding the Cocoa bean product certification program. Apart from that, group members can increase the economic value of the cocoa bean products they produce.
Akselerasi Pembangunan Berkelanjutan Melalui Kebijakan Anggaran Berkeadilan: Pendekatan Gender di Pemerintah Daerah Muhammad Ihsan Ansari; Indra Basir
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7951

Abstract

This study examines the implementation of Gender-Responsive Budgeting (GRB) as a strategy to accelerate the achievement of the Sustainable Development Goals (SDGs), particularly Goal 5 on gender equality, in Majene Regency, Indonesia. Employing a qualitative approach with policy discourse analysis, the research explores the formulation, implementation, and evaluation processes of GRB through document reviews, in-depth interviews, and source triangulation. Findings reveal that integrating the Gender Analysis Pathway (GAP) and Gender Budget Statement (GBS) into regional planning documents has driven positive shifts toward more inclusive program designs, especially in health and education sectors. However, effectiveness remains constrained by limited sex-disaggregated data, low technical capacity among officials, and weak inter-agency coordination. The novelty of this study lies in applying policy discourse analysis to uncover how GRB is interpreted and practiced locally, a perspective rarely explored in previous studies. These findings highlight the need for institutional capacity strengthening, improved data systems, and evidence-based evaluations to optimize GRB as a fiscal policy instrument for fostering inclusive, equitable, and sustainable development.
Pembiayaan Hijau sebagai Moderator: Literasi Keuangan dan Kebijakan Pemerintah dalam Keberlanjutan UMKM Nur Fitriani; Ridha Anugerah Putra; Indra Basir
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8034

Abstract

Main Purpose - The objectives of this study are to examine financial literacy and government policies on the sustainability of MSMEs and the role of green financing as a moderator in West Sulawesi. Method – The research method used quantitative explanatory using a structural equation modelling-partial least square (SEM-PLS) approach. Main Findings –  Although green financing has been implemented nationally, at the regional level, such as in West Sulawesi Province, the policy has not been translated into operational guidelines and applicable products for MSME actors. This condition has resulted in low indicators of access and ease of distribution (range restriction), so that direct and moderating effects are not statistically detectable, and the impact of green financing on MSME sustainability has not been empirically identified.Theory and Practical Implications –  The results of the study imply the need to strengthen the financial literacy of MSME actors in sustainable business management. Government policies need to focus on simple procedures and easily accessible incentives, while the implementation of green financing in the regions needs to be accelerated through the development of adaptive products and assistance so that its contribution to the sustainability of MSMEs can be measured. Novelty – The novelty of this research is green finance policies for sustainability of green MSMEs in emerging regions such as Province of West Sulawesi in terms of the relationship between the variables related to this research. 
GOOD GOVERNANCE IS NOT ENOUGH: SUSTAINABILITY GOVERNMENT GOVERNANCE AS THE FOUNDATION OF SUSTAINABILITY REPORTING FOR ACHIEVING THE SDGS Indra Basir; Nur Fitriani; Muhammad Ihsan Ansari
Jurnal Akuntansi Vol 12, No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i2.2828

Abstract

ABSTRAKKrisis iklim, degradasi lingkungan, ketimpangan sosial, dan ketidakpastian ekonomi menuntut tata kelola pemerintahan yang melampaui good governance menuju keberlanjutan. Meskipun Tujuan Pembangunan Berkelanjutan (SDGs) telah diadopsi sebagai agenda nasional, implementasinya di tingkat daerah masih terbatas dan pelaporan keberlanjutan (Sustainability Reporting/SR) sektor publik belum banyak dikaji, khususnya pada pemerintah daerah. Penelitian ini bertujuan mengeksplorasi peran SR dalam membangun kerangka Sustainability Government Governance (SGG) sebagai instrumen percepatan pencapaian SDGs.Penelitian menggunakan desain explanatory sequential mixed method. Pada fase pertama, kuesioner terstruktur dengan pertanyaan tertutup berskala ordinal dan multirespons disebarkan kepada 178 responden 143 pegawai pemerintah daerah, 14 akademisi, 9 anggota legislatif, dan 12 perwakilan NGO yang dipilih secara purposive di tiga kabupaten di Sulawesi Barat. Fase kedua berupa wawancara mendalam dengan enam informan kunci. Data kuantitatif dianalisis secara deskriptif; data kualitatif dianalisis tematik dengan bantuan NVivo, dan integrasi kedua fase disajikan melalui joint display. Hasil penelitian menunjukkan empat temuan utama: kesadaran pembangunan berkelanjutan di daerah masih bersifat semu (pseudo-awareness); tata kelola tidak cukup berhenti pada good governance tetapi harus bertransformasi menjadi sustainability governance; tata kelola merupakan instrumen kunci yang menentukan kredibilitas pelaporan keberlanjutan; dan praktik SR yang fragmentaris perlu diarahkan menuju substansi melalui model integratif SGG–SR yang mentransformasikan lima prinsip good governance. Implikasi penelitian ini adalah perlunya pedoman nasional SR, penguatan kapasitas aparatur, penyediaan anggaran khusus, serta integrasi SR dalam dokumen perencanaan jangka panjang. Penelitian ini berkontribusi pada pengembangan tata kelola pemerintahan berkelanjutan yang substantif untuk mendukung visi Indonesia Emas 2045.Kata kunci: Tata Kelola Pemerintahan Berkelanjutan; Laporan Keberlanjutan; Tujuan Pembangunan Berkelanjutan; Pemerintah Daerah; Akuntansi.ABSTRACTThe climate crisis, environmental degradation, social inequality, and economic uncertainty demand government governance that moves beyond good governance toward sustainability. Although the Sustainable Development Goals (SDGs) have been adopted as a national agenda, their implementation at the local government level remains limited, and public sector sustainability reporting (SR) particularly by local governments is still underexamined. This study explores the role of SR in developing a Sustainability Government Governance (SGG) framework as an instrument to accelerate SDG achievement. An explanatory sequential mixed-methods design was employed. In the first phase, a structured questionnaire with closed-ended ordinal and multiple-response items was administered to 178 purposively selected respondents 143 local government officials, 14 academics, 9 legislators, and 12 NGO representatives across three districts in West Sulawesi. In the second phase, in-depth interviews were conducted with six key informants. Quantitative data were analyzed descriptively; qualitative data were analyzed thematically with NVivo, and the two strands were integrated through a joint display. The findings reveal four interrelated results: awareness of sustainable development at the local level remains a form of pseudo-awareness; governance cannot be confined to good governance but must transform into sustainability governance; governance is the key instrument determining the credibility of sustainability reporting; and fragmented SR practices need to be directed toward substance through an integrative SGG–SR model that transforms the five principles of good governance. The study highlights the need for national SR guidelines, capacity-building for public officials, dedicated financial resources, and the integration of SR into long-term regional planning. This research contributes to advancing substantive sustainable governance to support Indonesia’s Vision 2045.Keywords: Sustainability Government Governance; Sustainability Reporting; Sustainable Development Goals; Local Government; Accounting
Understanding User Acceptance of AI-Powered Financial Advisory: A Dual-Process Model Integrating Trust, Satisfaction, and Perceived Risk Nur Fitriani; Indra Basir
Global Review of Tourism and Social Sciences Vol. 1 No. 3 (2025): Global Review of Tourism and Social Sciences
Publisher : Yayasan Ghalih Pelopor Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/grtss.v1i3.402

Abstract

This study examines user acceptance of AI-powered financial advisory tools by applying a dual-process trust model. Systematic cues, such as performance efficacy and personalisation, are proposed to influence cognitive trust, while heuristic cues, including anthropomorphism and social influence, shape emotional trust. Additionally, AI-specific attributes trendiness, visual attractiveness, and problem-solving capability are assessed for their impact on user satisfaction, which in turn drives adoption intention and acceptance. Perceived financial risk is introduced as a moderating variable that may weaken trust formation. To test the proposed framework, data were collected from 412 individuals with experience using AI-based financial services through a structured questionnaire. Quantitative analysis was used to assess the relationships among constructs. The results confirm that both trust types significantly affect satisfaction and adoption, while perceived risk reduces trust formation. These findings provide actionable insights for financial service providers and policymakers to design trustworthy, engaging, and user-centred AI advisory systems
NELAYAN BIJAK, LAUT BERKELANJUTAN: EDUKASI PENGELOLAAN KEUANGAN SEDERHANA DAN EKONOMI BIRU BAGI KOMUNITAS PESISIR KELOMPOK NELAYAN POLE MAUPA Indra Basir; Muhammad Ihsan Ansari; Nur Fitriani
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3281

Abstract

This community service program aims to enhance financial literacy and strengthen blue economy awareness as a foundation for sustainable economic development among the Pole Maupa fishermen community in Majene, West Sulawesi. The program seeks to improve basic financial recording skills, strengthen collective financial management, and increase awareness of sustainable fishing practices and value-added product diversification. The activities included socialization, financial recording training using a pocketbook, blue economy education, and training on fish-based product diversification. Evaluation was conducted using pre-test and post-test instruments consisting of 6 items on financial literacy and 5 items on blue economy and product diversification. A participatory approach was applied with active involvement of lecturers and students. Post-test results indicated a substantial improvement: 100% of participants were able to record cash flow, 85% separated household and business finances, and 90% participated in collective fund management. In terms of blue economy outcomes, 90% understood the blue economy concept, 95% demonstrated awareness of coastal ecosystem protection, and 100% committed to avoiding destructive fishing gear. Additionally, 90% showed interest in developing value-added products such as fish floss and smoked fish. Financial literacy gains also reduced reliance on informal lenders, decreasing from 75% to 35%. The program effectively improved the economic and ecological capacity of fishermen and strengthened collaboration between the community and the university. These results highlight the importance of local institutional support in sustaining coastal community empowerment.
Co-Authors Hendri Pradana Montoya Ihsan Ansari, Muhammad M. Rifqi Auliya Muhammad Afdhal Muhammad Agung Mubarak Muhammad Ariyanto Yahya Mujirin M Yamin Nur Fitriani Nur Fitriani Nurwahyuni Syahrir Puspa Alma Ridha Anugerah Putra Wahyu Maulid Adha Yudia Fatih Afandi Putri