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All Journal TSARWATICA (Islamic Economic, Accounting, and Management Journal) Jurnal Riset Akuntansi Priviet Social Sciences Journal
Arif Rahman Hasdik
Universitas Negeri Makassar
Religion Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Motivasi terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Mukarramah Syukur; Dwi Ayu Siti Hartinah; Nurul Huda Yus’an; Arif Rahman Hasdik
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8552

Abstract

Abstract. This study aims to analyze the influence of quality motivation, career motivation, and economic motivation on accounting students' interest in attending Accounting Profession Education (PPAk). This study uses McClelland's Motivation Theory as a basis for understanding the drive for achievement, power, and affiliation in educational decisions. The research method used is quantitative with data collection techniques through questionnaires. The sample in this study amounted to 81 respondents who were accounting students at [University Name/Region]. The data analysis technique used multiple linear regression analysis processed with SPSS software. The results showed that simultaneously, quality, career, and economic motivations had a significant effect on interest in attending PPAk. However, partially, only Career Motivation had a positive and significant effect, making it the main determinant factor. Conversely, Quality Motivation and Economic Motivation did not have a significant effect on student interest. These findings indicate that student decisions tend to be pragmatic and oriented towards achieving professional status (career) rather than mere academic deepening or short-term financial incentives. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kualitas, motivasi karir, dan motivasi ekonomi terhadap minat mahasiswa akuntansi untuk mengikuti Pendidikan Profesi Akuntan (PPAk). Penelitian ini menggunakan Teori Motivasi McClelland sebagai landasan untuk memahami dorongan prestasi, kekuasaan, dan afiliasi dalam keputusan pendidikan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner. Sampel dalam penelitian ini berjumlah 81 responden yang merupakan mahasiswa akuntansi di Universitas Negeri Makassar. Teknik analisis data menggunakan analisis regresi linear berganda yang diolah dengan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara simultan, motivasi kualitas, karir, dan ekonomi berpengaruh signifikan terhadap minat mengikuti PPAk. Namun, secara parsial, hanya Motivasi Karir yang berpengaruh positif dan signifikan, menjadikannya faktor determinan utama. Sebaliknya, Motivasi Kualitas dan Motivasi Ekonomi tidak berpengaruh signifikan terhadap minat mahasiswa. Temuan ini mengindikasikan bahwa keputusan mahasiswa cenderung pragmatis dan berorientasi pada pencapaian status profesional (karir) dibandingkan pendalaman akademik semata atau insentif finansial jangka pendek.
Analysis of the Effectiveness of the Management of the Regional Revenue and Expenditure Budget (APBD) of West Sulawesi Province for the Year 2020–2024: Analisis Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) Provinsi Sulawesi Barat Tahun 2020–2024 Rezky Ramadhani; Dirmansyah Darwin; Arif Rahman Hasdik
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1550

Abstract

This research analyzes the effectiveness of the management of the Regional Revenue and Expenditure Budget (APBD) of West Sulawesi Province during the 2020–2024 period. Effectiveness is measured using the ratio of expenditure realization to budget allocation as the main indicator. The data used is secondary data from the Budget Realization Report and official regional government documents. The analysis results show that the APBD management was very effective in 2020, 2022, and 2023, with effectiveness ratios above 94%. The year 2021 became an anomaly with a low effectiveness rate (48.54%) due to the impact of the COVID-19 pandemic and the earthquake. The year 2024 shows a realistic fiscal projection with the potential for a surplus. These findings emphasize the importance of accurate budget planning, the readiness of SKPD (regional work units) for implementation, and fiscal risk mitigation. It is recommended to improve the quality of regional spending, optimize Local Revenue (PAD), and strengthen public transparency to support sustainable and accountable development in West Sulawesi.
Blockchain in accounting: A systematic review of financial reporting transparency and fraud mitigation in Indonesia Arif Rahman Hasdik; Andi Muhammad Syukur Hidyatullah; Nadya Annisa Nasaruddin
Priviet Social Sciences Journal Vol. 6 No. 4 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i4.1745

Abstract

The crisis of public trust due to massive financial scandals demands a fundamental transformation in financial reporting architecture. Blockchain technology has emerged as a transformative solution owing to its decentralization, real-time transparency, and immutability. This study aims to analyze the implementation of blockchain in enhancing accounting transparency through a Systematic Literature Review (SLR) using the PRISMA 2020 protocol. The analysis was conducted on 42 high-quality articles filtered from Scopus, Sinta, and Garuda databases (2016–2026) and evaluated using the JBI Critical Appraisal instrument. The findings reveal three main mechanisms through which blockchain enhances transparency: Triple-Entry Accounting (TEA), real-time audit automation, and the reduction of information asymmetry. TEA introduces a layer of cryptographic verification ("trebit/hash") for each transaction, ensuring data immutability and reliability. In addition, smart contracts significantly reduce agency costs by automating compliance processes (i.e., compliance by design). In Indonesia, this adoption momentum is strengthened by the issuance of the Crypto Asset Implementation Bulletin by DSAK IAI (October 2025) and Financial Services Authority or Otoritas Jasa Keuangan (OJK) regulations regarding asset tokenization (September 2025). However, challenges such as high investment costs, gaps in accounting competencies, and infrastructure limitations outside urban areas remain significant barriers. This study contributes to the literature by providing an integrated framework that links technological mechanisms, regulatory readiness, and implementation challenges. It also recommends the development of specific Audit Standards (SA) for on-chain digital evidence to accelerate the transformation of the national digital accounting ecosystem.
Co-Authors Andi Muhammad Syukur Hidyatullah Dirmansyah Darwin Dwi Ayu Siti Hartinah Mukarramah Syukur Nadya Annisa Nasaruddin Nurul Huda Yus’an Rezky Ramadhani