Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Santri: Journal of Student Engagement PENG: Jurnal Ekonomi dan Manajemen Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Anshar
Politeknik Negeri Ujung Pandang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Penyuluhan Strategi Keuangan Badan Usaha Milik Desa (Bumdes) dari Konsep Dasar Hingga Implementasi di Desa Sopuraa A. Musyarrafah Vetriyani; Anshar; Andi Zulkarnain; Abd Haris; Hilda Novitasari; Zulkifli
Santri : Journal of Student Engagement Vol. 5 No. 1 (2026): Santri : Journal of Student Engagement
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/santri.v5i1.2330

Abstract

The development of rural economies requires strengthening the governance of Village-Owned Enterprises (BUMDes) to be accountable, transparent, and sustainable. Desa Sopuraa has established a BUMDes to manage local potential in the agricultural sector and opportunities related to nickel mining. However, the management capacity of the administrators in financial management is still limited, resulting in suboptimal business performance. This Community Service Program aims to enhance the capacity of BUMDes Sopuraa's administrators through a series of outreach, practical workshops, case study discussions, and technical assistance over six months. The program's materials cover basic financial management concepts and strategies, the preparation of annual budgets (RAB), cash bookkeeping, simple financial reporting, and the application of principles of accountability and transparency. The main outputs include a BUMDes financial strategy module, planning and reporting documents (annual RAB, bookkeeping formats, and quarterly/annual report templates), and a report on the activities carried out. The targeted impact includes improving financial literacy among administrators, implementing a simple but effective record-keeping system (both manual and digital), changing management practices towards data-driven decision-making, and increasing public trust through standardized reporting practices. This program is expected to serve as a model for structured support to strengthen other BUMDes with similar characteristics.
Analisis Transaparansi Manajerial pada Perusahaan Transportasi Tambang (Studi Kasus: PT Surya Saputra Sentosa) A. Musyarrafah Vetriyani; Anshar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/cyy1bt51

Abstract

This study aims to analyze the implementation of managerial transparency in a mining transportation company, focusing on a case study of PT Surya Saputra Sentosa, operating in the nickel mining area of Southeast Sulawesi, Indonesia. Managerial transparency is one of the key pillars in the application of good corporate governance, especially in the mining sector, which is characterized by complex and high-risk operations. This research employs a qualitative method using a case study approach. Data were collected through in-depth interviews, document analysis, and limited observations of reporting flows and managerial decision-making processes. The findings reveal that transparency practices at PT Surya Saputra Sentosa remain partial and lack formal structure. The company faces several challenges, including the absence of technology-based reporting systems, dominance of informal communication, and limited managerial understanding of good corporate governance principles. Nevertheless, there are initial efforts by management to improve reporting systems and clarify roles and responsibilities. This study offers practical insights for developing a more adaptive transparency system in medium-scale mining transportation companies.
MANAGERIAL ACCOUNTING ISSUES IN MSMES IN KOLAKA REGENCY: A PHENOMENOLOGICAL QUALITATIVE APPROACH Abd. Haris Rahim; Anshar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and analyze managerial accounting problems faced by Micro, Small, and Medium Enterprises (MSMEs) in Kolaka Regency, Southeast Sulawesi. This study uses a qualitative approach with phenomenological methods. Data collection was conducted through in-depth interviews with 12 informants consisting of MSME actors in various sectors, participatory observation, and documentation. Data analysis techniques use the Miles, Huberman, and Saldaña (2014) model which includes data condensation, data display, and conclusion drawing. The results identified six main themes of managerial accounting problems, namely: (1) mixing of personal and business finances, (2) absence of production cost recording systems, (3) absence of planning and budgeting, (4) selling price determination without calculation basis, (5) minimal utilization of accounting information in decision making, and (6) weak business performance evaluation. This study recommends the need for local wisdom-based managerial accounting assistance programs involving local government, universities, and local business communities.
Co-Authors A. Musyarrafah Vetriyani Abd Haris Abd. Haris Rahim Andi Zulkarnain Hilda Novitasari Zulkifli