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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR)
Hidayat, Muhammad Fery
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Pengaruh Ukuran Perusahaan, Profitablitas Dan Kinerja Lingkungan Terhadap Pengungkapan Corporate Social Responsibility Disclosure Hidayat, Muhammad Fery
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.195 KB) | DOI: 10.32670/fairvalue.v4i10.1653

Abstract

This study aims to re-calculate empirically the effect of Company Size, Profitability and Environmental Performance on Corporate Social Responsibility Disclosures in mining companies in Indonesia. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2018. The sample selection method uses a purposive sampling technique based on certain criteria. The total number of companies used in this study were 30 companies, the data used were secondary data in the form of company annual reports. The data analysis technique used is linear regression analysis with the result that Company Size, Profitability and Environmental Performance have no effect on Corporate Social Responsibility Disclosure.
PENDAMPINGAN PENGEMBANGAN DESAIN PRODUK BAGI PELAKU USAHA DI KABUPATEN KONAWE SELATAN Tambunnan, Rince; Astriwati, Astriwati; Adwi, Adwi; Hidayat, Muhammad Fery; Yasin, Muh.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49218

Abstract

Pelatihan ini bertujuan untuk meningkatkan kemampuan pelaku usaha dalam merancang produk yang inovatif dan sesuai dengan kebutuhan pasar. Melalui pendekatan partisipatif, pelatihan ini diharapkan dapat memberikan pengetahuan dan keterampilan yang diperlukan untuk meningkatkan daya saing produk lokal. Metode yang digunakan dalam pengabdian ini meliputi pelatihan, diskusi kelompok, dan praktik langsung. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan peserta dalam desain produk, serta potensi peningkatan pendapatan usaha mereka.
Integrating Economic, Environmental, and Social Dimensions: A Green Accounting Framework for Local Food-Based MSMEs Hidayat, Muhammad Fery; Supriyadi, Supriyadi; Wellem, Karmila Alamsyah
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.267

Abstract

This study aims to develop and validate a Green Accounting Model designed to strengthen the capacity of local food-based micro, small, and medium enterprises (MSMEs) in South Konawe Regency to support sustainable economic development and regional food security. The model was created through a combination of Research and Development (R&D) and Participatory Action Research (PAR), ensuring both methodological rigor and active engagement of MSME actors throughout the research process. Data were collected using surveys, interviews, focus group discussions (FGDs), participatory observation, and model trials with five selected MSMEs representing diverse food sectors. Initial findings reveal that MSMEs predominantly relied on simple cash inflow–outflow records and lacked systematic documentation of environmental costs, resource use, and social contributions. The proposed Green Accounting Model integrates economic, environmental, and social components into a modular and user-friendly structure. After expert validation and revision, the model was tested in the field over one month. The results show a substantial improvement in MSME recordkeeping capacity, indicating an effectiveness level of 78.2%. Qualitative insights further demonstrate enhanced sustainability awareness, routine documentation practices, and increased attention to resource efficiency. User perception scores averaged 86.2%, reflecting strong acceptance and the potential for long-term adoption. The findings confirm that a contextually adapted, simple, and integrative accounting tool can effectively bridge the gap between sustainability principles and daily MSME operations. Research implications include opportunities for broader model adoption across MSME sectors, integration into local sustainability policies, and further digitalization to enhance accessibility and impact.
Kajian Etnografi Tradisi Uang panai Dalam Perspektif Akuntansi Hutang Piutang Hidayat, Muhammad Fery; Wellem, Karmila Alamsyah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 6 (2025): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i6.3555

Abstract

This study arises from the phenomenon of the uang panai tradition among the Bugis community, which is seen on one hand as a symbol of siri’ (family honor) for the bride’s family, yet on the other hand imposes an economic burden on the groom’s side. The study aims to analyze the practice of uang panai from a debt-accounting perspective, using the frameworks of PSAK 1 (2023) and PSAK 50 (2014). The research employed a qualitative approach with an ethnographic design, using participant observation, in-depth interviews, and documentation. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña (2018). The findings indicate that the groom’s side perceives uang panai as a liability to be fulfilled, while the bride’s side sees it as a receivable and a symbol of family honor. The practice reflects the recording and recognition of obligations and claims akin to formal accounting, albeit within a cultural context. The study also identifies the risk of default, which may result in delayed or canceled marriages, or even silariang (elopement). Thus, the uang panai tradition can be understood as a form of cultural accounting practice that bridges symbolic values with the economic realities of the Bugis community.
Sustainability-Based Smart Cloud Accounting Model for MSME Financing Access in Kendari City Sahlan, Fahmi; Hidayat, Muhammad Fery; Pracita, Sriayu
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3371

Abstract

This study aims to develop and validate a conceptual framework for a sustainability-based (ESG) bright cloud accounting model to address information gaps and improve access to financing for manufacturing MSMEs in Kendari City. The research method used is Research and Development (R&D) following the Borg & Gall model, involving problem identification, needs validation, model design, and expert validation. Data were collected through surveys and in-depth interviews with 30 MSMEs and 30 experts (academics, practitioners, and bankers). The research successfully designed a model framework consisting of four integrated components: an automated financial recording system, quantified ESG indicators, financial and ESG analysis engines, and comprehensive reporting outputs. Expert validation indicated a very high feasibility of the model, with average scores of 4.4 for the framework and 4.6 for the indicators, as well as the highest relevance (score 4.7) for the needs of green financing assessment by banks. The key conclusion is that this model has the potential to be an effective solution for reducing information asymmetry, documenting sustainability practices, and serving as a credible signaling tool for MSMEs in accessing financing, in line with sustainable finance regulations in Indonesia.
Co-Authors Adwi, Adwi Astriwati, Astriwati Karmila Alam Syah Wellem Muh. Yasin, Muh. Pracita, Sriayu Sahlan, Fahmi Supriyadi Supriyadi Tambunnan, Rince