Vol 8 No 1 (2025): Volume 8, Nomor1, Oktober 2025 | Journal of Economic, Public, and Accounting (JEPA)

About Journal

Journal of Economic Public and Accounting (JEPA) is a peer-reviewed academic journal that aims to advance the knowledge and understanding of economics, public policy, and accounting practices, particularly in the context of public sector and business governance. The journal provides a platform for academics, researchers, practitioners, and policymakers to disseminate high-quality research findings, theoretical developments, and practical applications in the fields of economics, public finance, accounting, and strategic management.

JEPA publishes original articles, conceptual papers, case studies, and literature reviews that contribute to the development of knowledge and practices in areas such as:

Public Sector Economics and Policy

Management

Governmental and Public Accounting

Financial and Managerial Accounting

Auditing and Assurance

Taxation and Fiscal Policy

Public Financial Management

Budgeting and Performance Evaluation

Corporate Governance and Ethics

Sustainable Development and Accountability

JEPA is published April And October by Faculty of Economics and Business, Universitas Sulawesi Barat, and is open access to ensure wide dissemination of scholarly work. All submitted manuscripts undergo a double-blind peer review process to ensure academic integrity and quality.

Dengan hormat,

Kami menginformasikan bahwa Journal of Economic, Public, and Accounting (JEPA) Volume 8 Nomor 1 Tahun 2025 kini telah resmi terbit secara daring (online).

Kami memohon maaf yang sebesar-besarnya atas keterlambatan publikasi pada edisi kali ini. Keterlambatan ini disebabkan oleh adanya proses migrasi sistem dan pemeliharaan teknis pada platform jurnal kami. Hal ini dilakukan semata-mata guna meningkatkan stabilitas dan kenyamanan akses bagi para penulis serta pembaca di masa mendatang. Dan kami mengucapkan banyak terima kasih kepada para kontributor yang telah bersabar menunggu proses ini selesai.

Hormat kami,

Dewan Editor Journal of Economic, Public, and Accounting (JEPA)

DOI: https://doi.org/10.31605/jepa.v8i1

Published: 2025-10-31

Pengaruh Penerapan Akuntansi Manajemen terhadap Kinerja Keuangan Pada UMKM di Provinsi Sulawesi Barat dengan Literasi Keuangan sebagai Variabel Moderasi

Ahmad Mansur AM, Sari Fatimah Mus, Sri Amalia Edy, Sufyan Amirullah

1-12

Pdf

Alokasi Belanja Sosial Pemerintah Daerah Terhadap Inklusi Sosial Kelompok Masyarakat Rentan Di Kota Parepare
Local Government Social Expenditure Allocation on Social Inclusion of Vulnerable Community Groups in Parepare City

Jumriani Arsyad, Fitriyani Syukri

13-20

Pdf

Optimization Of Social Media Marketing For MSMEs In Makassar City
Optimization Of Social Media Marketing For MSMES In Makassar City

ashdaq muhammad, Nur, Sri

21-42

Pdf

Company Traits, Skilled Human Capital, And Digital Accounting Shape The Quality Of MSME’s Financial Reports
Company Traits, Skilled Human Capital, And Digital Accounting Shape The Quality Of MSME’s Financial Reports

Reynard Tandayu, Rapina, Meythi, Riki Martusa, Dhea Kenswary

43-55

Pdf

Implementasi Blue Accounting Untuk Umkm Perikanan : Tinjauan Par Untuk Mendorong Ekosistem Berkelanjutan
Implementation of Blue Accounting for Fishery SME’s: PAR Review to Promote Sustainable Ecosystems

Riana Anggraeny Ridwan, Muhammad Agusfartham Ramli

56-67

Pdf

Makna Biaya Dalam Tradisi Mapadendang Di Kabupaten Sidenreng Rappang
The Meaning of Costs in The Mapadendang Tradition in Sidenreng Rappang Regency

Trian Fisman Adisaputra Trian, Muhammad Zikri

68-80

Pdf

Menelaah Dinamika Keuangan Daerah: Kemandirian Keuangan Daerah, Pendapatan Asli Daerah, Belanja Daerah Di Provinsi Sulawesi Barat
Examining Regional Financial Dynamics: Regional Financial Independence, Local Original Income, Regional Expenditure in West Sulawesi Province

Zulfadhli Lutfi A. Lopa, Muh. Faisalrahmat, Edy Fitriawan Syahadat, Sufyan Amirullah, Muh. Irfan Yusuf, Harun

81-91

Pdf

About Journal

Articles

Pengaruh Penerapan Akuntansi Manajemen terhadap Kinerja Keuangan Pada UMKM di Provinsi Sulawesi Barat dengan Literasi Keuangan sebagai Variabel Moderasi

Alokasi Belanja Sosial Pemerintah Daerah Terhadap Inklusi Sosial Kelompok Masyarakat Rentan Di Kota Parepare Local Government Social Expenditure Allocation on Social Inclusion of Vulnerable Community Groups in Parepare City

Optimization Of Social Media Marketing For MSMEs In Makassar City Optimization Of Social Media Marketing For MSMES In Makassar City

Company Traits, Skilled Human Capital, And Digital Accounting Shape The Quality Of MSME’s Financial Reports Company Traits, Skilled Human Capital, And Digital Accounting Shape The Quality Of MSME’s Financial Reports

Implementasi Blue Accounting Untuk Umkm Perikanan : Tinjauan Par Untuk Mendorong Ekosistem Berkelanjutan Implementation of Blue Accounting for Fishery SME’s: PAR Review to Promote Sustainable Ecosystems

Makna Biaya Dalam Tradisi Mapadendang Di Kabupaten Sidenreng Rappang The Meaning of Costs in The Mapadendang Tradition in Sidenreng Rappang Regency

Menelaah Dinamika Keuangan Daerah: Kemandirian Keuangan Daerah, Pendapatan Asli Daerah, Belanja Daerah Di Provinsi Sulawesi Barat Examining Regional Financial Dynamics: Regional Financial Independence, Local Original Income, Regional Expenditure in West Sulawesi Province