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All Journal Owner : Riset dan Jurnal Akuntansi Cateris Paribus Journal
Hernianti Harun
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERAN KOPERASI DALAM PEMBERDAYAAN EKONOMI BERBASIS MASYARAKAT DI KOTA PAREPARE Sumardi Sumardi; Muhammad Hatta; Fitriyani Syukri; Hernianti Harun
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4349

Abstract

This study examines the role of cooperatives in community-based economic empowerment in Parepare City, South Sulawesi, Indonesia. Cooperatives are constitutionally recognized under Article 33 of the 1945 Indonesian Constitution as the primary pillar of a people-based economy (ekonomi kerakyatan). Despite this mandate, cooperatives in Parepare City have faced significant decline due to limited capital access, weak human resource capacity, and intensifying competition from private enterprises and digital financial platforms. This study employs a qualitative descriptive approach. Data were collected through in-depth interviews with six purposively selected informants, supplemented by participatory observation and document analysis. Data validity was ensured through source triangulation and member-checking procedures. Findings show that cooperatives in Parepare City have performed their empowerment functions through financial services, goods distribution, and MSME support. However, four structural constraints were identified: insufficient capital accumulation, weak governance capacity, low digital technology adoption, and limited public awareness. The study recommends systemic interventions in capacity building, institutional governance reform, and digital transformation to optimize cooperative roles as agents of community economic empowerment.
Akuntabilitas Biaya Keluarga Dalam Penyelenggaraan Pernikahan Adat Bugis Berbasis Pencatatan Digital: Transformasi Manajemen Keuangan Menuju Era Ekonomi Digital Hernianti Harun; Wahyu Arthanugraha; Siti Rahmawati Harun
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3315

Abstract

The financial management of traditional Bugis weddings faces serious challenges: the complexity of traditional ceremonies, which involve many parties and funding sources, is not supported by an adequate record-keeping system, resulting in financial transparency, efficiency, and accountability within families often being neglected. This study aims to: (1) develop a user-friendly Excel-based family expense accountability model tailored to the Bugis cultural context; (2) design an integrated Excel template along with usage guidelines for digital recording of traditional weddings; and (3) evaluate the effectiveness of the Excel template’s implementation in enhancing transparency, efficiency, and accountability in family financial management. The study employed a mixed-methods approach with a sequential explanatory design, involving 60 respondents in the quantitative phase and 8 key informants in the qualitative phase, supported by two sessions of focus group discussions (FGDs) and participatory observation. Instrument validation showed that all items were valid (r = 0.766–0.903) and reliable (? = 0.692–0.872). Multiple regression results yielded a coefficient of determination R² = 0.710 (F = 26.462; p < 0.001), with perceived ease of use (PEOU) as the most dominant predictor (? = 0.283; p = 0.004). The study produced an eight-sheet Excel template designed based on Bugis traditional rituals, with an increase in the average accountability score
Co-Authors Fitriyani Syukri Muhammad Hatta Siti Rahmawati Harun Sumardi Sumardi Wahyu Arthanugraha