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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Jurnal Sipakatau
Adriansyah Adriansyah
Universitas Negeri Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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SOSIALISASI STANDAR PEMERIKSAAN LAPORAN KEUANGAN BLUD RUMAH SAKIT UMUM DAERAH BERBASIS STANDAR AKUNTANSI PEMERINTAHAN Andi Faisal; Adriansyah Adriansyah; Fina Ruzika Zaimar; Nurlina Nurlina
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 3 No 1 (2026): Hal,
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v3i1.421

Abstract

This community service activity aimed to enhance the understanding of financial and accounting staff at Lapalaloi Regional General Hospital (RSUD), Maros Regency, regarding financial statement audit standards for Regional Public Service Agencies (BLUD) based on Government Accounting Standards (SAP). The activity was conducted through a structured socialization method involving lectures, interactive discussions, and case study analysis in January 2026. Results demonstrated a significant improvement in participants' understanding, with an average pre-test to post-test score increase of 47.7%. The highest improvement was recorded in the mechanism of BLUD financial statement auditing (52.1%) and external audit preparation procedures (51.2%). Three major technical challenges were also identified through discussion sessions: fixed asset recognition, preparation of Notes to Financial Statements (CaLK), and audit documentation standardization. This activity contributed to strengthening the institutional capacity of RSUD Lapalaloi in preparing accountable, audit-ready financial statements in accordance with PPK-BLUD regulations.
Implementing a SAK EMKM-Based Accounting Information System in a Micro and Small Enterprise in the Bakery Sector Fajriani Azis; Adriansyah Adriansyah; Dwi Ayu Siti Hartinah; Rafiqa Hastharita
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 1 (2025): December
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i1.245

Abstract

The advancement of information technology offers significant opportunities for Micro and Small Enterprises (MSEs) to enhance business management through the adoption of structured Accounting Information Systems (AIS). However, many MSEs continue to face challenges in preparing financial statements that comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community assistance initiative aims to support a bakery-sector MSE in implementing a SAK EMKM-based AIS to improve financial transparency, accountability, and reporting accuracy. The assistance was delivered through field observations, interviews, and hands-on training sessions with the business owner and employees focusing on the accounting cycle and recording techniques. The results indicate that the adoption of a more structured accounting system enabled the MSE to prepare monthly income statements, equity reports, and statements of financial position more systematically. The program also enhanced the entrepreneur’s financial literacy and supported more informed decision-making. These findings demonstrate that implementing a SAK EMKM-based AIS is effective in strengthening financial governance and promoting business sustainability for MSEs.
From Financial Literacy to Financial Behavior: A Systematic Literature Review and the Financial Behavior Formation Model (FBFM) Fajriani Azis; Adriansyah Adriansyah; Nurul Emil Safitri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1823

Abstract

Purpose – This study synthesizes empirical evidence on the determinants and mechanisms shaping financial behavior and develops an integrative conceptual framework to explain how cognitive, affective, behavioral, and contextual factors interact in financial decision-making. Design/methodology/approach – A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 protocol. From studies published between 2014 and 2025, 36 empirical studies were selected from a final pool of 47 articles after quality and access assessment. The review addressed six research questions covering cognitive factors, financial literacy, self-control and locus of control, cultural and institutional influences, FinTech, and theoretical integration. Findings – The synthesis indicates that financial literacy influences financial behavior through financial attitude, self-efficacy, and self-control, while family financial socialization, cultural norms, institutional access, and digital environments shape these relationships. Based on these findings, the study proposes the Financial Behavior Formation Model (FBFM), comprising three interconnected pathways cognitive, affective, and behavioral/executive embedded within a contextual layer. Originality/Value – FBFM extends existing models by positioning self-control and locus of control as an independent behavioral pathway, cognitive biases as systematic disruptors, and FinTech as a provisional behavioral amplifier. Twelve theoretical propositions (P1–P12) are developed to guide future empirical research, with implications for financial education policy and curriculum development in Indonesian higher education.
Co-Authors Andi Faisal Dwi Ayu Siti Hartinah Fajriani Azis Fina Ruzika Zaimar Nurlina Nurlina Nurul Emil Safitri Rafiqa Hastharita