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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Jurnal Sipakatau Journal of Economic Education and Entrepreneurship Studies
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.
Village Apparatus Competence and Village Financial Management Accountability: The Moderating Role of Prosocial Behavior Masnawaty Sangkala; Adriansyah Adriansyah; Andi Nurrahma Gaffar; Andi Renita Puspayanti
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i5.442

Abstract

This study examines the effect of village apparatus competence on village financial management accountability and the moderating role of prosocial behavior. The research uses a quantitative approach with 248 village apparatus respondents from 50 villages in the western region of Bone Regency, selected through purposive sampling. Data were analyzed using linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The results show that village apparatus competence has a positive and significant effect on village financial management accountability (Beta = 0.786; t = 19.908; p = 0.000). Prosocial behavior is shown to strengthen this effect (interaction coefficient = 0.006; t = 3.547; p = 0.000). These findings indicate that the technical competence of village apparatus needs to be supported by their willingness to act in the interest of the community for village financial management accountability to be fully achieved. This study contributes to the application of Attribution Theory and Prosocial Organizational Behavior Theory in the context of village financial governance.
Does Trust in Government Matter for Tax Compliance? Examining the Roles of Tax Digitalization and National Pride Muhammad Azis; Adriansyah Adriansyah; Dini Kamilia Salma; Nurkholifah Burhanuddin
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i5.496

Abstract

This study examines the relationships of tax digitalization and national pride with tax compliance and the mediating role of trust in government. An online survey of 137 respondents in South Sulawesi was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). National pride was positively associated with tax compliance (β = 0.470, p = 0.002), and tax digitalization was positively associated with trust in government (β = 0.373, p = 0.007). The relationships of tax digitalization with tax compliance (β = 0.253, p = 0.068) and national pride with trust in government (β = 0.271, p = 0.077) received only marginal support at the 10% level. Trust in government was not significantly associated with tax compliance (β = −0.062, p = 0.567), and the reported indirect-effect results did not support mediation. The model explained 36.1% of the variance in trust in government and 41.3% in tax compliance. These findings suggest that national pride is relevant to compliance, whereas the evidence for digitalization is more tentative. They do not establish trust as a mediating mechanism in this sample. The cross-sectional design limits causal interpretation.
Co-Authors Andi Faisal Andi Nurrahma Gaffar Andi Renita Puspayanti Dini Kamilia Salma Dwi Ayu Siti Hartinah Fajriani Azis Masnawaty Sangkala Muhammad Azis Nurkholifah Burhanuddin Nurlina Nurlina Nurul Emil Safitri Rafiqa Hastharita Zaimar, Fina Ruzika