Article Per Year (5 Year)
p-Index From 2021 - 2026
3.441
P-Index
This Author published in this journals
All Journal Kinerja Fokus Bisnis I-Finance Journal Journal of Accounting and Investment Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JURNAL AKUNIDA JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Ilmiah Akuntansi Kesatuan RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Junaidi, Junaidi
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Palopo
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Analysis of The Effect of Ethical Beliefs and Accounting Literacy in Improving Self-Efficacy and Performance of MSMES Citra Amalia; Junaidi Junaidi; Sahrir Sahrir
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.30061

Abstract

This study aims to determine the extent to which ethical beliefs and accounting literacy influence self-efficacy, and how self-efficacy plays a role in improving the performance of micro, small, and medium enterprises (MSMEs). A total of 105 MSME actors participated in this study by completing questionnaires. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS 22 and SPSS 22. The research findings indicate that ethical beliefs have a positive but non-significant impact on self-efficacy, while accounting literacy has a positive and significant impact on self-efficacy. Additionally, self-efficacy is proven to have a positive and significant effect on MSME performance, and self-efficacy is proven to play a positive and significant mediating role in linking ethical beliefs and accounting literacy to MSME performance. Therefore, strengthening accounting literacy and self-efficacy is a key strategy for improving MSME performance, while ethical values remain important in supporting reputation and business sustainability
Pengaruh Implementasi E-Budgeting dan E-Procurement Terhadap Efisiensi Belanja Daerah dalam Akuntansi Keuangan Sektor Public Nurhuda Ardillah; Antong Antong; Junaidi Junaidi
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30248

Abstract

This study aims to determine the effect of e-budgeting and e-procurement implementation on regional spending efficiency in the context of public sector financial accounting. The study used a quantitative approach, with a population of all Regional Apparatus Organizations (OPD) in Palopo City, while the sample was determined using a purposive sampling technique of 60 respondents. Data were collected through questionnaires and analyzed using multiple linear regression using SPSS. The results indicate that e-budgeting and e-procurement have a significant effect on regional spending efficiency. The implementation of both systems has been shown to increase transparency, data accuracy, and the effectiveness of the budgeting and procurement processes. The implications of this study indicate that digital transformation in the public financial system is a strategic step in realizing efficient, transparent, and accountable budget governance. Therefore, local governments need to improve the competence of their apparatus and strengthen their technological infrastructure to optimize the implementation of both systems to support regional spending efficiency.
Pengaruh Green Human Resources Management, Lingkungan Kerja Fisik, Motivasi Kerja Terhadap Kinerja Karyawan Di Perumda Tirta Mangkaluku Kota Palopo Natasyah Natasyah; Junaidi Junaidi; Saharuddin Saharuddin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.18170

Abstract

Salah satu upaya yang dapat dilakukan adalah melalui penerapan Green Human Resources Management, penciptaan lingkungan kerja fisik yang nyaman, serta peningkatan motivasi kerja karyawan. penelitian ini dilakukan untuk menganalisis pengaruh Green Human Resources Management dan lingkungan kerja fisik terhadap kinerja karyawan dengan motivasi kerja sebagai faktor pendukung dalam meningkatkan kinerja.  ini bertujuan untuk mengkaji pengaruh Green Human Resources Management, lingkungan kerja fisik, serta motivasi kerja terhadap kinerja karyawan pada Perusahaan Umum Daerah Tirta Mangkaluku Kota Palopo. Pendekatan penelitian yang digunakan adalah kuantitatif, dengan pengumpulan data dilakukan melalui penyebaran kuesioner kepada 76 responden. Data yang diperoleh selanjutnya dianalisis menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel Green Human Resources Management dan lingkungan kerja fisik tidak memberikan pengaruh signifikan terhadap kinerja karyawan, sementara motivasi kerja terbukti berpengaruh positif. Namun demikian, secara simultan ketiga variabel independen tersebut berpengaruh signifikan terhadap kinerja karyawan.
Co-Authors Abid Ramadhan Altri Wahida Alya Sakinah Antong Antong Anwar, Suhardi M. Citra Amalia Harmita Sari Huldi Huldi I Ketut Patra Lifia Pratiwi Mispiyanti, Mispiyanti MUH. ISPA Baharuddin Muhammad Ath Thaariq Mutmainna Sarita Bandaso Natasyah Natasyah Nur Zamzam Nurcahaya Nurcahaya Nurdyanzah, Muh Nurhuda Ardillah Nursakina Nursakina Putri Putri Rahmawati Rahmawati Reski Lestari Rismawati Rismawati Riyanti Riyanti Saharuddin Saharuddin Salmawati Salmawati Sri Yuliandana Suhardi Mappe Anwar Sultan Sultan Zesmitha Kisman