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All Journal CENDEKIA : Jurnal Ilmu Pengetahuan Sigma : Journal of Economic and Business International Journal of Applied Business and International Management Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Jurnal Akuntansi dan Keuangan Perspectives on Advanced New Generations of Global and Local Economic Horizons
Burhanuddin Burhanuddin
Politeknik Bina Husada Kendari
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Pendampingan Akuntabilitas Laporan Keuangan Rumah Ibadah di Kendari Wulandari Pryangan; Burhanuddin Burhanuddin; Rizky Maharani Rustam; Gjosphink Putra Umar Sakka; Azwan Hepriansyah
Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Vol 1 No 1 (2023): NADIKAMI: Januari 2023
Publisher : POLITEKNIK BINA HUSADA KENDARI

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Abstract

Pengabdian ini bertujuan untuk memberikan pendampingan kepada pengelola jemaat Getsemani Kendari dalam Menyusun laporan keuangan berbasis nirlaba. Metode pendampingan yang dilakukan menggunakan pendekatan kualitatif dengan metode studi kasus. Dengan adanya pendampingan ini pengelola jemaat Getsemani Kendari dapat menyusun laporan keuangan secara akuntabel.
Edukasi Dan Pendampingan Pengelolaan Laporan Keuangan Pada Yayasan Karya Kesehatan Berdasarkan Pedoman Akuntansi Tuti Dharmawati; Burhanuddin Burhanuddin; Gjosphink Putra Umar Sakka; Wulandari Pryangan; Rizky Maharani Rustam; Azwan Hepriansyah
Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Vol 1 No 1 (2023): NADIKAMI: Januari 2023
Publisher : POLITEKNIK BINA HUSADA KENDARI

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Abstract

Pengelolaan keuangan menjadi salah satu aspek yang sangat penting bagi suatu perusahaan dan organisasi Nirlaba Tujuan Laporan keuangan Yayasan Karya Kesehatan adalah untuk menyediakan informasi yang menyangkut posisi keuangan, Aktivitas, serta laporan arus kas Yayasan Karya Kesehatan yang bermanfaat bagi sejumlah pemakai dalam pengambilan keputusan. Laporan Keuangan sesuai yang lengkap dengan pedoman akuntansi pada yayasan meliputi Laporan Posisi Keuangan, Laporan Aktivitas, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan. Target Pengabdian ini yaitu peningkatan kemampuan Staf Yayasan, Bendahara dan Pengelola/Pimpinan Yayasan pada Yayasan Karya Kesehatan di Kota Kendari dalam mengelola pertanggungjawaban keuangan sehingga meningkatkan kompetensi dan keterampilan sumber daya manusia masyarakat dibidang akuntansi. Metode pelaksanaan kegiatan untuk mencapai tujuan tersebut adalah metode ceramah dan diskusi yang dilakukan oleh Tim untuk memberikan penjelasan tentang tujuan, manfaat dan kegunaan dari kegiatan pengabdian masyarakat serta Sosialisasi Dan Pendampingan Pengelolaan Laporan Keuangan Yayasan Karya Kesehatan Berdasarkan Pedoman Akuntansi yang ada pada Yayasan Di Kota Kendari. Selanjutnya metode demonstrasi dan pendampingan, dilaksanakan untuk memperagakan penyusunan laporan keuangan dan pertanggungjawaban keuangan.
Pendampingan Pelaporan SPT PPh OP di Lingkup Politeknik Bina Husada Kendari Gjosphink Putra Umar Sakka; Burhanuddin Burhanuddin; Azwan Hepriansyah; Wulandari Pryangan; Rizky Maharani Rustam; Tuti Dharmawati
Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Vol 1 No 2 (2023): NADIKAMI: Juli 2023
Publisher : POLITEKNIK BINA HUSADA KENDARI

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Abstract

Pengabdian ini bertujuan untuk memberikan pendampingan Pelaporan SPT PPh OP bagi Dosen, Tenaga Pendidik, maupun Karyawan di Lingkup Politeknik Bina Husada Kendari. Metode pendampingan yang dilakukan menggunakan pendekatan kualitatif dengan metode studi kasus. Pendampingan Pelaporan SPT PPh OP di lingkup Politeknik dapat membantu karyawan dalam melaporkan Spt PPh OP secara mandiri.
The Influence Of Management Accounting On Sales Management In The Tanah Abang Family Clothing Store Rizky Maharani Rustam; Wulandari Pryangan; Burhanuddin; Gjospink Putra Umar Sakka; Tuti Dharmawati
Jurnal Akuntansi dan Keuangan Vol 8 No 2 (2023): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i2.106

Abstract

The purpose of this research is to analyze the influence of management accounting at the Tanah Abang Clothing Family Store. This research uses management accounting system theory in the form of knowledge that contains management accounting information (finance, production, marketing, personnel and so on) provided to assist leaders in making decisions about the company's future and in controlling the implementation that has been made. The research method uses a qualitative research method which is a research method with a descriptive approach where in its application it seeks meaning from the data obtained based on the results of the research carried out. The data collected in this research includes two types, namely primary data and secondary data. The data collection techniques were carried out through: interviews; carried out on workers at the Tanah Abang Family Clothing Shop The results of this research show that the accounting information system for management of store turnover or income data has an influence on decision making regarding sales of the Tanah Abang Family Clothing Store with changes in sales strategy. It can be concluded that the sales strategy using conventional digital payment transactions changing to digital transactions has had a positive impact on the shop. Thus, the decision to make changes to the strategy based on management accounting information, income turnover data in January to March until june to august had a positive impact on creating a better strategy for the sales of the Tanah Abang Family Clothing Store.
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Fitriyani; Wulandari Pryangan; Nasution; Burhanuddin; Azwan Hepriansyah
Sigma: Journal of Economic and Business Vol 8 No 2 (2025): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/h6n1zp59

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting yang diproyeksikan dengan kinerja lingkungan dan biaya lingkungan terhadap profitabilitas serta ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2022. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder. Populasi penelitian mencakup seluruh perusahaan pertambangan di BEI, sedangkan pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel dalam rentang waktu 3 (tiga) tahun. Metode analisis yang digunakan meliputi analisis regresi berganda dan analisis regresi moderasi (Moderated Regression Analysis). Hasil analisis regresi berganda menunjukkan bahwa kinerja lingkungan berpengaruh terhadap profitabilitas sedangkan biaya lingkungan berpengaruh negatif terhadap profitabilitas. Berdasarkan hasil analisis moderasi menunjukkan ukuran perusahaan tidak mampu memoderasi hubungan antara kinerja lingkungan dan biaya lingkungan terhadap profitabilitas.
Fraud Patterns in BPK-RI Findings and Strategies to Minimize Corruption in Southeast Sulawesi Local Governments Burhanuddin Burhanuddin; Wulandari Pryangan; Nita Hasnita
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4582

Abstract

This study aims to analyze fraud patterns found in audit reports by the Audit Board of the Republic of Indonesia (BPK-RI) as an effort to minimize corruption in local governments in Southeast Sulawesi Province. The methods used are descriptive qualitative and quantitative approaches, employing secondary data from the Audit Reports (LHP) and Regional Audit Summaries (IHPD) of BPK-RI for the 2021–2024 period. The analysis was conducted through content analysis to classify findings into expenditure, revenue, assets, administration, and receivables categories, as well as pattern matching to identify recurring fraud modus operandi. The results indicate that fraud is systemic and most predominantly occurs in the expenditure category (47%), particularly in the form of mark-ups, overpayments, and fictitious projects. Four main patterns were identified, including administrative negligence, procurement mark-ups, asset misappropriation, and regional revenue embezzlement. The implications of the study emphasize the need to strengthen internal control systems, digitalize financial governance through e-procurement and e-payment, and implement regulations and a culture of integrity as preventive strategies to minimize corruption in local governments.
Retail Investor Social Media Sentiment as a Determinant of Technology Sector Stock Price Movements Burhanuddin; Nasution; Azzahra Nikmatul Ilmi; Wa Ode Irma Sari
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 3 (2025): November, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i3.298

Abstract

The Technology sector is increasingly influenced by decentralized, real-time sentiment from retail investors disseminated via social media, fundamentally challenging market efficiency assumptions and raising systemic risk concerns (Guzman et al., 2025). This study performs a quantitative assessment to quantify the determinant influence of retail investor social media sentiment on technology sector stock price movements relative to conventional market indicators (trading volume and momentum). The investigation utilized a six-month dataset from five highly-traded technology stocks (AAPL, MSFT, NVDA, TSLA, AMD). Sentiment was accurately classified using a fine-tuned BERT model (Chen & Liu, 2024). The core analysis applied a novel PCA-Hidden Markov Model (PCA-HMM) framework used to mitigate multicollinearity and identify distinct market regimes (stable vs. volatile) followed by regime-switching multivariate regression (Zhou et al., 2025). The analysis reveals that social media sentiment is a significant predictor of daily stock returns (Novak & Smith, 2024). Crucially, the influence of sentiment was markedly magnified and more potent during the volatile market regime (Kim & Singh, 2024). This conditional effect confirms that sentiment acts as a powerful multiplier of price instability when the market is under stress. These findings necessitate the institutionalization of social media monitoring by investment practitioners for alpha generation (Taylor & Wirth, 2024) and by regulators for behavior-based surveillance to mitigate flash volatility and systemic risk (Rodriguez, 2025). The research advocates for the adoption of dynamic, regime-switching models in asset pricing and risk management.
ESG DISCLOSURE DAN INTEGRATED REPORTING: TREN GLOBAL DAN PERSPEKTIF PASAR NEGARA BERKEMBANG Gjosphink Putra Umar Sakka; Omasrianto Omasrianto; La Ode Safarudin; Burhanuddin Burhanuddin; Hasnita Hasnita
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.12807

Abstract

The development of sustainability reporting and ESG disclosure has become a major focus of corporate accountability at the global level. This article presents a narrative review of the literature from 2019 to 2025 on ESG reporting practices and integrated reporting (IR) in developed markets and emerging markets. The review findings indicate an increasing trend in the adoption of ESG disclosure, the development of international standards and frameworks such as GRI, SASB, IR/IIRC, TCFD, and ESRS, as well as a shift from voluntary to mandatory disclosure. The impact of ESG disclosure on firm value, cost of capital, and corporate reputation generally shows positive outcomes, although several challenges remain, including standard inconsistency, greenwashing, and reporting complexity. This study identifies research gaps related to the use of artificial intelligence for ESG analysis, digital tools, and ESG implementation in emerging markets. The article provides practical implications for companies and regulators, as well as directions for future research in sustainability accounting. ABSTRAK Perkembangan sustainability reporting dan ESG disclosure telah menjadi fokus utama akuntabilitas perusahaan global. Artikel ini menyajikan tinjauan naratif terhadap literatur tahun 2019–2025 mengenai praktik pelaporan ESG dan integrated reporting (IR) di pasar maju dan emerging markets. Hasil tinjauan menunjukkan tren peningkatan penerapan ESG disclosure, perkembangan standar dan framework internasional (GRI, SASB, IR/IIRC, TCFD, ESRS), serta pergeseran dari voluntary ke mandatory disclosure. Dampak ESG disclosure terhadap nilai perusahaan, biaya modal, dan reputasi menunjukkan hasil positif, meskipun terdapat tantangan berupa inkonsistensi standar, greenwashing, dan kompleksitas pelaporan. Studi ini mengidentifikasi gap penelitian terkait penggunaan AI untuk analisis ESG, digital tools, dan penerapan di emerging markets. Artikel ini memberikan implikasi praktis bagi perusahaan dan regulator, serta arah penelitian lebih lanjut dalam akuntansi keberlanjutan.    
Co-Authors Azwan Hepriansyah Azzahra Nikmatul Ilmi Fitriyani Gjosphink Putra Umar Sakka Gjosphink Putra Umar Sakka Gjospink Putra Umar Sakka Hasnita Hasnita La Ode Safarudin Nasution Nita Hasnita Omasrianto Omasrianto Rizky Maharani Rustam Tuti Dharmawati Wa Ode Irma Sari Wulandari Pryangan