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All Journal Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Bima Journal : Business, Management and Accounting Journal Journal of Applied Business, Taxation and Economics Reseach Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI)
Antong Antong, Antong
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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BLUE ACCOUNTING DISCLOSURE FOR RIVER CONSERVATION AND CLIMATE CHANGE MITIGATION Antong, Antong; Riyanti, Riyanti; Syamsuddin, Sofyan; Hidayat, Wahyu
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.34

Abstract

Abstrak – Pengungkapan Akuntansi Biru untuk Konservasi Sungai dan Mitigasi Perubahan IklimTujuan Utama - Penelitian ini bertujuan mengeksplorasi pengungkapan akuntansi biru sebagai upaya konservasi sungai melalui strategi mitigasi perubahan iklim.Metode - Penelitian ini menganalisis interaksi manusia dan ekosistem sungai melalui pendekatan crucial case study. Informan dalam penelitian ini adalah sejumlah pihak yang terkait dengan pengembangan akuntansi biru.Temuan Utama - Iklim, topografi, serta kerusakan lingkungan akibat deforestasi dan alih fungsi lahan meningkatkan risiko banjir. Akuntansi biru terbukti sebagai kerangka kerja efektif yang mengintegrasikan data ilmiah dan pengetahuan lokal. Konsep ini dapat meningkatkan transparansi dan akuntabilitas dalam pengelolaan sumber daya air.Implikasi Teori dan Kebijakan - Penelitian ini pentingnya akuntabilitas dalam pengelolaan lingkungan hidup, khususnya melalui pengembangan akuntansi biru. Selain itu, penelitian  ini memberikan panduan bagi pembuat kebijakan dan praktisi untuk merancang pengelolaan daerah aliran sungai yang berkelanjutan.Kebaruan Penelitian – Penelitian ini mengintegrasikan akuntansi biru sebagai strategi untuk mendorong transparansi dan akuntabilitas dalam pengelolaan air tawar dan konservasi sungai. Abstract - Blue Accounting Disclosure for River Conservation and Climate Change MitigationMain Purpose - This study aims to explore blue accounting disclosure as a river conservation effort through climate change mitigation strategies.Method -This study analyses human-river ecosystem interactions through a crucial case study approach. The informants are several parties involved in the development of blue accounting.Main Findings - Climate, topography, and environmental damage caused by deforestation and land use change increase the risk of flooding. Blue accounting has proven to be an effective framework that integrates scientific data and local knowledge. This concept can improve transparency and accountability in water resource management.Theory and Practical Implications - This study highlights the importance of accountability in environmental management, particularly through the development of blue accounting. It also guides policymakers and practitioners in designing sustainable watershed management.Novelty - This study integrates blue accounting to promote transparency and accountability in freshwater management and river conservation.
EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BUMDES DI KECAMATAN PONRANG Hijriyani, Fitri; Antong, Antong; hapid, hapid
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 2 No. 2 (2024): December
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v2i2.84

Abstract

ABSTRAK BUMDES memiliki peran penting dalam menampung kegiatan ekonomi, sosial dan bisnis masyarakat. Namun dari 45.549 BUMDES yang berdiri di Indonesia, sekitar 90% belum dijalankan dengan baik. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh efektivitas dan efesiensi terhadap pengelolaan dana BUMDES di Kecamatan Ponrang. Populasi dan sampel penelitian ini adalah desa yang berada di Kecamatan Ponrang.Sedangkan teknik pengambilan sampel menggunakan purposive sampling. Sampel dalam penelitian ini ada 2 desa yaitu Desa Parekaju dan Desa Tumale.Metode yang digunakan dalam pengumpulan data yaitu menggunakan kuesioner dan kuesioner ini menggunakan skala likert. Analisis data menggunakan analisis regresi linier berganda yang di uji menggunakan Statistical Packages for Social Sciene (SPSS). Hasil penelitian menunjukkan bahwa efektivitas berpengaruh positif terhadap pengelolaan dana BUMDES dan efesiensi perpengaruh negatif terhadap pengelolaan dana BUMDES. Kata Kunci: Efektivitas, Efesiensi, Pengelolaan Dana BUMDES ABSTRACT BUMDES have an important role in accommodating the economic, social and business activities of the community. However, of the 45,549 BUMDES established in Indonesia, around 90% have not been run properly. This study aims to determine and analyze the effect of effectiveness and efficiency on the management of BUMDES funds in Ponrang District. The population and sample of this research are villages located in Ponrang District. While the sampling technique used purposive sampling. The sample in this study there are 2 villages namely Parekaju Village and Tumale Village. The method used in data collection is using a questionnaire and this questionnaire uses a Likert scale. Data analysis used multiple linear regression analysis which was tested using Statistical Packages for Social Science (SPSS). The results showed that effectiveness had a positive effect on BUMDES fund management and efficiency had a negative effect on BUMDES fund management. Keywords: Effectiveness, Efficiency, BUMDES Fund Management
The Impact of Rights Issues on Capital Structure and Profitability of Banking Companies Listed on the Indonesia Stock Exchange: A Comparative Analysis Before and After Rights Issues: A Comparative Analysis Before and After Rights Issues Irma, Irma; Antong, Antong; Rismawati, Rismawati
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.412

Abstract

This study investigates the impact of rights issues on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a comparative analysis of key financial ratios—Current Ratio (CR), Debt-to-Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), and Price-to-Earnings Ratio (PER)—the research aims to determine whether significant differences exist before and after rights issues. The findings reveal that rights issues significantly improve liquidity (CR) and market valuation (PER) while reducing reliance on debt (DER). However, profitability ratios (ROA and NPM) decline, indicating inefficiencies in asset utilization and operational performance. The results align with the Signaling Theory and Pecking Order Theory, suggesting that rights issues send positive market signals but require better capital management to enhance profitability. This study contributes to the literature by providing sector-specific insights into the banking industry in an emerging market context, offering valuable implications for management and investors.  Abstrak: Penelitian ini mengkaji dampak rights issue terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Dengan menggunakan analisis komparatif terhadap rasio keuangan utama—Current Ratio (CR), Debt-to-Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), dan Price-to-Earnings Ratio (PER)—penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan signifikan sebelum dan setelah rights issue. Hasil penelitian menunjukkan bahwa rights issue secara signifikan meningkatkan likuiditas (CR) dan valuasi pasar (PER) serta mengurangi ketergantungan pada utang (DER). Namun, rasio profitabilitas (ROA dan NPM) mengalami penurunan, mengindikasikan inefisiensi dalam pemanfaatan aset dan kinerja operasional. Temuan ini sejalan dengan Signaling Theory dan Pecking Order Theory, yang menyatakan bahwa rights issue memberikan sinyal positif kepada pasar namun memerlukan manajemen modal yang lebih efektif untuk meningkatkan profitabilitas. Penelitian ini memberikan kontribusi literatur dengan menyajikan wawasan spesifik sektor perbankan dalam konteks pasar berkembang, serta implikasi penting bagi manajemen perusahaan dan investor
PRAKTIK GADAI DENGAN JAMINAN LAHAN SAWAH DALAM PERSPEKTIF AKUNTANSI SYARIAH Hasriani, Hasriani; Antong, Antong; Hapid, Hapid
Jurnal Ekonomi Kreatif Indonesia Vol. 3 No. 2 (2025): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v3i2.107

Abstract

ABSTRAK Lembaga keuangan syariah di Indonesia telah banyak merambah ke dunia bisnis berbasis syariah salah satunya yaitu praktik gadai. Peningkatan transaksi gadai secara syariah pasti sangat menarik masyarakat indonesia khususnya yang beragama islam. Akibat tidak adanya pemahaman yang menyeluruh mengenai gadai dalam islam, sehingga ada ketidak seimbangan yang menimbulkan proses gadai syariah tersebut disalah gunakan. Pengakuan dan proses berjalannya transaksi gadai syariah ditetapkan secara syariat islam, agar peminjam dan pemberi pinjaman tidak saling merugikan satu sama lain. Maka dari itu penelitian ini bertujuan untuk mengetahui bagaimana Praktik Gadai Dengan Jaminan Lahan Sawah Dalam Konsep Akuntansi Syariah yang berada di Kecamatan Ranteangin Kabupaten Kolaka Utara tersebut berdasarkan PSAK 107. Penelitian ini menggunakan metode penelitian studi kasus dengan pendekatan kualitatif. Subjek penelitian adalah masyarakat yang berada di Kecamatan Ranteangin Kabupaten Kolaka Utara. Data yang dikumpulkan dengan cara observasi, wawancara, dokumentasi. Analisa datanya menggunakan metode analisis bukti studi kasus dengan tiga tahap: pengumpulan data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa perlakuan akad ar-rahn telah sesuai dengan poin pada Fatwa DSN MUI No. 25/DSN-MUI/III/2002. Sedangkan perlakuan akuntansi ijarah pada akad ar-rahn menurut PSAK 107 sesuai dan belum sesuai karena belum di lakukan pengungkapan. Dapat ditarik kesimpulan bahwa cukup baik dan sesuai dengan pengakuan, pengukuran dan penyajian hanya saja perlu dilakukan aksi untuk melakukan pengungkapan jika telah ada ketentuan yang sesuai. ABSTRACT Sharia financial institutions in Indonesia have penetrated many sharia-based businesses, one of which is the practice of pawning. The increase in sharia-based pawn transactions will definitely attract the Indonesian people, especially those who are Muslim. Due to the lack of a comprehensive understanding of pawning in Islam, there is an imbalance which causes the sharia pawning process to be misused. The recognition and implementation process of sharia pawn transactions is determined according to Islamic law, so that borrowers and lenders do not harm each other. Therefore, this research aims to find out how the practice of pawning with collateral for rice fields is in the sharia accounting concept in Ranteangin District, North Kolaka Regency based on PSAK 107. This research uses a case study research method with a qualitative approach. The research subjects were people in Ranteangin District, North Kolaka Regency. Data was collected by observation, interviews, documentation. Data analysis uses the case study evidence analysis method with three stages, namely data collection, data presentation, and drawing conclusions. The research results show that the treatment of the ar-rahn contract is in accordance with the points in the MUI DSN Fatwa No. 25/DSN-MUI/III/2002. Meanwhile, the accounting treatment for ijarah in ar-rahn contracts according to PSAK 107 is appropriate and not appropriate because disclosure has not been made. It can be concluded that it is quite good and in accordance with recognition, measurement and presentation, but action needs to be taken to make disclosures if there are appropriate provisions
Impact of Sharia Financial Literacy on MSME Interest in Using Sharia Financial Products in Palopo Azzahra, Isramiyanti; Salju, Salju; Antong, Antong
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.613-626

Abstract

Purpose: This study aims to examine the influence of Islamic financial literacy on the interest in using Islamic financial products among Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Methodology: A quantitative survey approach was employed using purposive sampling. Data were collected from 56 MSME respondents via online questionnaires and analyzed using linear regression with SmartPLS 4. Results: The analysis revealed that Islamic financial literacy—comprising knowledge of Islamic financing, investment, and insurance—has a positive and significant effect on the interest in using Islamic financial products. Findings: The study confirms that greater understanding of Islamic finance principles enhances MSMEs’ willingness to engage with Sharia-compliant financial services. Novelty: This research provides empirical evidence from MSMEs in a regional Indonesian context, focusing specifically on the role of financial literacy in shaping Islamic financial product adoption. Originality: Unlike prior studies, this work integrates multiple dimensions of Islamic financial literacy and targets the under-researched MSME sector in Palopo City. Conclusions: Improving Islamic financial literacy is critical to encouraging ethical financial decisions and increasing the adoption of Sharia-compliant products among MSMEs. Type of Paper: Quantitative Empirical Research Paper.
Analisis Akuntabilitas atas Pelaporan Penggunaan Dana Siap Pakai untuk Keperluan Penanggulangan Bencana Di Daerah Intan, Intan; Antong, Antong; Junaidi, Junaidi
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1254

Abstract

This study explains how the Regional Disaster Management Agency (BPBD) in Palopo City implements performance accountability. The series of disasters experienced by Palopo City has raised public awareness of the vulnerability and vulnerabilities. The reactive approach and disaster management patterns are considered inadequate. A new, more proactive, comprehensive, and fundamental approach is needed to address disasters. Disaster management, as a comprehensive and proactive effort, begins with disaster risk reduction, emergency response, and rehabilitation and reconstruction. Furthermore, disaster management needs to provide information regarding its performance accountability to the public as a collaborative effort by stakeholders with complementary roles and functions, so that disaster management can become part of the development process that fosters disaster resilience.
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.
PENGARUH PENGGUNAAN FINANCIAL TECHNOLOGY DAN UANG SAKU TERHADAP PERILAKU KONSUMTIF MAHASISWA AKUNTANSI Guntur, Hilda; Antong, Antong; Riyanti, Riyanti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14428

Abstract

Penelitian ini bertujuan untuk mengetahui dampak financial technology dan uang saku terhadap perilaku komsumtif mahasiswa akuntansi. Jenis penelitian ini adalah penelitian kuantitatif. Jenis data yang digunakan adalah data primer dengan kuesioner yang dibagikan melalui google form. Metode pengumpulan data menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini adalah seluruh mahasiswa akuntansi semester 7. Populasi dalam penelitian ini 63 mahasiswa. Metode yang digunakan dalam0 penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukan bahwa financial technology berpengaruh secara positif dan signifikan terhadap perilaku konsumtif mahasiswa dan uang saku berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Kata kunci: Financial Technology, Uang Saku, Perilaku Konsumtif
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.
Role of Financial Literacy in Family Income Management in Luwu Regency Dwi Cinta Lestari, Cinta Lestari; Antong, Antong; Goso, Goso
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.6.2.893-906

Abstract

Purpose: This study aims to analyze the role of financial literacy in family income management in Bua District, Luwu Regency. Methodology: This research employs a quantitative approach using purposive sampling, involving 50 housewives as respondents. Primary data were collected through structured questionnaires measuring financial knowledge, financial attitude, and financial behavior, and analyzed using statistical regression techniques. Results: The results indicate that financial knowledge has a positive and significant effect on family income management. Financial attitude also shows a positive and significant influence, while financial behavior demonstrates a strong and significant positive effect on income management practices. Novelty: This study offers an integrated examination of three core dimensions of financial literacy—knowledge, attitude, and behavior—within the context of household financial management in a rural district. Findings: Financial behavior emerges as a crucial driver of effective family income management, supported by adequate financial knowledge and positive financial attitudes. Originality: The originality of this research lies in its focus on housewives in Bua District, providing localized empirical evidence on household financial literacy in Indonesia. Conclusions: Strengthening community-based financial education programs is essential to improve family income management and enhance household financial well-being. Type of Paper: Empirical Research Paper.
Co-Authors Azzahra, Isramiyanti Dwi Cinta Lestari, Cinta Lestari Goso , Goso Guntur, Hilda Halim Usman, Halim Hapid Hapid, Hapid Hasriani Hasriani, Hasriani Hijriyani, Fitri Intan Intan Irma Irma Junaidi Junaidi Middin, Muslianti Rismawati Rismawati Riyanti Riyanti Salju Salju, Salju Sofyan Syamsuddin Wahyu Hidayat Widyananda, Indah