Jurana Jurana

• Tadulako University

The presentation of quality audit reports does not necessarily occur without problems, including in the provision of audit judgments by auditors who are faced with task complexity and auditor confidence in their abilities including skepticism. The study was conducted with the aim of examining the impact of task complexity, self-efficacy and profess...

Phenomena related to earnings management practices raise ethical dilemmas, especially for accounting students. This research aims to analyze the influence of the ethical orientation of idealism and relativism on accounting students' perceptions regarding earnings management practices with the level of ethical knowledge as a moderating variable. The...

The purpose of this qualitative research is to identify the financial behavior patterns of Gen Z related to the FoMO phenomenon. This research uses a netnographic research method. The research period is September 21 to November 20, 2024. The research data consists of comments analyzed from content related to clothing, food, beauty, and finances of...

The purpose of this study is to analyze investment decisions in the All Terrain Vehicle (ATV) rental business. This study uses quantitative descriptive analysis methods and qualitative descriptive analysis methods. The data used in this study are primary data with data collection techniques carried out by observation, interviews, and documentation....

This study aims to understand the suitability between environmental accounting reporting of PT Halmahera Persada Lygend (HPAL) and the reality in the field based on community responses on the YouTube platform (https://youtube.com/@haritanickel?si=rimm0rUeZOuILjBq) and Instagram (https://www.instagram.com/harita.nickel?igsh=Z2J6MTVjMTBrd2cw). As par...

This study aims to explore and find out the treatment of murabahah financing after the September 28, 2018 disaster. The natural disaster that occurred in Palu on September 28 2018 was an earthquake that occurred as a result of activities in the large zone of Palu Koro which had a magnitude of 7.4 on the Richter scale which had an impact on performa...

Maintaining optimal Employee Performance relies heavily on Work-life Balance and reasonable Workload. An unbalanced Workload can hinder productivity, while a healthy Work-life Balance can encourage more effective and efficient performance. To assess how Employee Performance at BPJS Kesehatan Palu Branch Office is affected by Workload and Work-life...

This research aims to test and analyze the Direction of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting. Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University. This research uses a survey method, using the Slovin method sampling tec...

This research aims to reconstruct the concept of Corporate Social Responsibility (CSR) in Higher Education Institutions (or University Social Responsibility) from a religious perspective. The Critical Paradigm is used as a paradigm for developing this research. Interviews, observation and documentation carried out data collection. Informants were s...

The research aims to see the effect of follow-up recommendations from audit results on compliance in disclosing local government financial reports. Using a quantitative approach, the secondary data comes from the Ministry of Finance and BPK RI regarding follow-up to audit recommendations in 2018-2022. Data analysis was carried out using the PLS SEM...

Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the com...

Shielding Organizational Sustainability: The Dark Side of Creative AccountingPurpose: To understand the meaning of student perceptions regarding Creative Accounting practices in student activity units.Method: Qualitative method with a phenomenological approach.Results: There are three meanings of student perceptions about Creative Accounting practi...

This study aims to examine the determinants of financial management accountability in non-profit organizations. Utilizing a quantitative methodology employing Partial Least Squares (PLS) analysis, the study assessed 14 hypotheses, relying on coefficient values and significance levels for hypothesis validation. While the choice of analysis model and...

This research aims to reveal the accountability of Tadulako University's 'tadulako-ness'. This research was conducted to reveal the accountability of the Tadulako University higher education institution for its various Tadulako activities in various fields related to achieving the goals and targets of the Sustainable Development Goals (SDGs). This...

This study aims to examine the effect of apparatus competence on the quality of regional reports by using information technology as an intervening variable in the Donggala Regency Government. This research is a survey research, using quantitative research methods and primary data. The population in this study were all regional apparatus organizatio...

This research aims to understand and interpret the meaning of "Determining Boarding House Rates from the owner's perspective during the COVID-19 pandemic among boarding house entrepreneurs in Central Sulawesi. This research uses the Interpretive Paradigm of the Transcendental Phenomenological Approach. Interviews, Observations, and Documentation we...

Are Socialization, Tariffs and Sanctions Effective to be Applied For Tax Reporting Compliance? Purpose: to test and analyze the effectiveness of implementation socialization, tariffs and sanctions on individual regional taxpayer compliance. Method: survey method using census multiple regression analysis on swallow enterpreneur in Palu city. Results...

Introduction Complete national routine immunization coverage is currently slowly increasing again after the COVID pandemic from 84% in 2019 to 94.9% in 2022. Indonesian children have been immunized. This increase was given a good score but not enough, because there are still around 5% or 240,000 Indonesian children who have not received additional...

Changes in the payment system are developing more rapidly following technological developments, this has caused a change in lifestyle in the behavior of students who used to transact using cash now being replaced by electronic money (e-money). There are several conveniences enjoyed by Tadulako University accounting students as a cashless society, t...

ABSTRAK Rasio profitabilitas merupakan rasio yang digunakan untuk menghasilkan keuntungan dari operasinya selama periode waktu yang telah ditentukan. Tujuan dari penelitian ini adalah untuk menyelidiki hubungan antara kinerja keuangan dan nilai perusahaan dengan mengungkapkan tanggung jawab sosial perusahaan sebagai variabel moderasi. Dengan menggu...

ABSTRAK Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Pemerintah Desa memiliki wewenang untuk mengelola, mengatur, mengembangkan dan memperdayaan masyarakat desa. Tujuan penelitian ini adalah untuk memahami dan menginterpretasikan praktik tata kelola dana desa yang baik dalam pembangunan infrastruktur di Desa Tanauge Kecamatan Petasia Kabupaten Moro...

ABSTRAK Seiring dengan meningkatnya pendapatan masyarakat, maka kemampuan masyarakat untuk memenuhi kebutuhan akan alat transportasi juga meningkat. Hal ini tentu saja akan berdampak pada meningkatnya pertumbuhan jumlah kendaraan bermotor setiap tahunnya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tingkat penghasilan, kesadara...

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, terhadap pengungkapan tanggung jawab sosial perusahaan/CSR dengan profitabilitas sebagai variabel mediasi. Populasi penelitian ini adalah seluruh perusahaan LQ45 sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang diperoleh dengan me...

ABSTRAK Penelitian ini bertujuan untuk memaknai pola struktur praktik akuntansi dalam perspektif budaya Tionghoa. Penelitian ini menggunakan jenis penelitian kualitatif, paradigma interpretif dengan menggunakan pendekatan Etnografi. Jenis dan sumber data yang digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Teknik pengumpu...

This study aims to analyze the sustainability performance of Hasanuddin University. This study used six assessment dimensions: profile, economic, environmental, social, educational, and interrelated issues and dimensions. For each category, an assessment is given for the university's factual performance. The method used in this study is descriptive...

Sekarang produksi jahe semakin berkembang dan tidak hanya disajikan secara tradisional, melainkan juga dimodifikasi menjadi berbagai jenis pangan olahan, termasuk minuman instan. Salah satu UMKM yang memproduksi instan jahe adalah UMKM Mangrove yang berlokasi di Desa Enu. Pada era globalisasi saat ini, Usaha Mikro Kecil Menengah (UMKM) dituntut unt...

Penulis menyumbangkan sedikit usaha dan pemikiran untuk membantu usaha kecil bertahan dan tumbuh dalam segala situasi. UMKM Desa Magrove enu, jahe instan merupakan produk makanan dalam bentuk bubuk, minuman jahe instan digunakan untuk menciptakan produk yang hemat dan memiliki banyak manfaat kesehatan yang disukai oleh semua kalangan mulai dari ana...

UMKM Mangrove merupakan kelompok usaha yang berlokasi di Desa Enu yang berdiri sejak tahun 2020 dengan anggota 10 ibu rumah tangga yang dibantu oleh Yayasan Domba dengan memberikan modal usaha kepada mereka. Ada beberapa produk yang dihasilkan oleh kelompok UMKM mangrove yaitu roti pacolo, saus teri, jahe instan, dan rono tapa. Kegiatan ini dilakuk...

Introduction Emergency situations can occur at any time and anywhere, and happen to anyone. Efforts to reduce the number and severity of victims require appropriate knowledge by rescuers. Increased readiness can be carried out through outreach and simulations of how to help victims through Basic Life Support (BLS)/basic life assistance. The purpose...

Desa Enu memiliki satu UMKM yaitu UMKM Mangrove. UMKM Mangrove memilki 4 produk yaitu roti pacolo, rono dange, instan jahe dan sambal teri yang berdiri sejak bulan 10 tahun 2020 silam. UMKM dalam menjalankan usahanya tentu membutuhkan pengelolaan keuangan yang baik, agar usaha tersebut dapat terus berjalan. Akan tetapi UMKM Mangrove belum mengelola...

The purpose of this study was to determine the strategic value chain for the sustainability of the Chocolate House Industry business in the city of Palu, which is located on Jalan Setia Budi, East Palu, Central Sulawesi. The number of respondents was 4 people consisting of 1 leader, 1 head of production and 2 employees. Data analysis technique uses...

Covid-19 as a global pandemic demands a change in the learning process to be carried out online. This change is expected to impact the level of understanding for students, including college students. This study aims to empirically examine it on accounting students during the pandemic. With quantitative method based on primary data, the population i...

This study aims to investigate the meaning of "cost" of boarding houses in the COVID-19 pandemic for boarding house entrepreneurs in Palu City, Central Sulawesi, Indonesia. This study uses the transcendental phenomenology approach of the interpretive paradigm. The interview, observation, and documentation were used to collect research data. The res...

Tujuan dilakukan penelitian ini untuk melihat faktor-faktor yang mempengaruhi akuntansi sumber daya manusia. Metode yang digunakan adalah studi literatur. Di dalam penelitian ini peneliti menggunakan analisis data teks yaitu perangkat lunak Leximancer, kemudian metode pengumpulan data yang digunakan yaitu dokumentasi dengan mengumpulkan 28 artikel...

p> The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. T his study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Musl...

The research aims to test and analyze the influence of business and professional ethics education, love of money, and religiosity on the ethical behavior of accounting students. The research method used is quantitative research. Respondents in this study were undergraduate students of the Department of Accounting, Faculty of Economics and Business,...

Penyebab ASI eksklusif tidak sukses bukan hanya karena alasan kurangnya pengetahuan atau persepsi yang salah tentang menyusui dan ibu kembali bekerja, tetapi juga karena tradisi. Hal tersebut sesuai dengan hasil wawancara peneliti dengan beberapa anggota masyarakat dan seorang tokoh masyarakat (etnis Kaili di Palu), yang menyatakan bahwa kebiasaan...

This study aims to examine the implementation of a sustainable green economy in Indonesia. The issue of the green economy concept supports the achievement of sustainable development goals, especially in Indonesia. This article was compiled by compiling the results of reports issued by government, nongovernment institutions and universities both fro...

Pengabdian ini bertujuan untuk membangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Startegi ini sangat dibutuhkan para mitra sebagai upaya pemulihan demi keberlanjutan bisnis yang harus dilakukan para mitra di masa pandemi Covid-19. Pelaksanaan program pengabdian...

Keywords: fraud, tri hita karana, good village governance, village funds. This study aims to examine the influence of the Tri Hita Karana culture, good village governance and human resource competence on fraud prevention by being moderated by morality. Using the method of analysis, namely multiple linear regression with Moderated Regression Analys...

This study aims to analyze the determinants of financial reporting transparency implementation in Regional Apparatus Organizations (RAO). The study employs quantitative approach with population of RAO in Pasangkayu Regency, West Sulawesi; with saturation sampling technique, we explore respondents which are the head of finance and program sub-divisi...

Penelitian ini bertujuan untuk menemukan dan menjelaskan faktor-faktor apa saja yang membuat industri kapuk di Kabupaten Donggala dapat going concern hingga kini. Metode penelitian menggunakan deskriptif kualitatif dengan SWOT sederhana. Data diperoleh melalui wawancara dan pengamatan langsung di lapangan. Informan dipilih secara purposive dari pen...

ABSTRAK Pendahuluan:. Kota Palu yang merupakan salah satu wilayah di Sulawesi Tengah yang termasuk dalam daerah rawan bencana. Hal yang penting untuk dipersiapkan dalam rangka pencegahan dan meminimalkan risiko dampak merugikan bagi korban adalah kesiapsiagaan bencana. Menurut penelitian pengetahuan masyarakat menghadapi bencana dan terkait pertolo...

Pendahuluan: Masa depan suatu bangsa tergantung pada keberhasilan anak dalam mencapai pertumbuhan dan perkembangan yang optimal. Deteksi dini penyimpangan tumbuh kembang perlu dilakukan untuk dapat mendeteksi secara dini adanya penyimpangan tumbuh kembang balita termasuk menindaklanjuti setiap keluhan orangtua terhadap masalah tumbuh kembang anakny...

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyze...

This study aims to determine the perception of non-Muslim accounting students regarding Islamic accounting. The transcendental phenomenology approach was chosen as the research approach. Researchers collected data by conducting in-depth interviews and observations of undergraduate students majoring in non-Muslim accounting in Palu City. The results...

This study aims to explain the basis of environmental accountability implemented in the Yadnya ceremony in Malakosa Village, Parigi Moutong, Indonesia where majority of the population is Balinese Hindu. The research method employed is qualitative descriptive. This study reveals that the concept of environmental accontability in the Yadnya ceremony...

Seorang ibu setelah melahirkan tidak punya pilihan lain kecuali menyusui bayinya, hal ini juga diyakini oleh budaya yang ada di masyarakat bahwa akan sempurna seorang ibu jika dapat mengandung, melahirkan dan menyusui, akan tetapi kenyataan yang terjadi di masyarakat pemberian air susu ibu (ASI) melalui proses menyusui bukan pilihan satu-satunya ba...

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pembiayaan mudharabah, murabahah dan musyarakah terhadap nilai perusahaan dengan perofitabilitas sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif. Sampel penelitian ini adalah bank umum syariah yang terdaftar di Bank Indonesia (BI) dan Otoritas Jasa Keua...

This article describes how the cost of raw materials and promotional costs affect the sales volume generated by the company. This research aims to find out that the cost of raw materials and promotion costs can increase sales volume. This study uses secondary data, obtained from the annual reports of each company with the years published 2018, 2019...

Purpose: This study aims to analyze the effect of fundamental factors and sustainability reporting on firm value. This study also investigates the moderation effect of corporate governance on the relationship of fundamental factors, sustainability reporting, and firm value. Design/methodology/approach: The population is all companies listed in Indo...

This study aims to determine and analyze the influence of understanding of Government Accounting Standards (SAP) and Internal Control on the Quality of Financial Statements and their implications for accountability. The population in this study is all Regional Organization (OPD) Parigi Moutong District Government with deliberate sampling. PLS analy...

Penelitian bertujuan untuk mengetahui pentingnya praktik akuntansi pada industri kreatif di Palu dalam meningkatkan akses pembiayaan bagi hasil. Dua analisis data dilakukan, pertama analisis statistik deskriptif untuk mengetahui sejauhmana praktik akuntansi dijalankan pelaku UMKM, kedua menggunakan regresi linear sederhana untuk mengetahui persepsi...

Objective– This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments. Design/methodology– The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una...

This study aims to analyze the performance of the Tofu Super Afifah Palu Company based on the Financial Aspects and Innovation Capability. This study uses primary and secondary data, with data collection techniques through observation, interviews and documentation. The results of this study indicate that the Company's financial liquidity ratio can...

Dwi Dwianawati, Dian Sartika, Virginia Nur Rahmanti, Jurana, Noor Iz Sumara, Anita Wijayanti, Nisa Chusdanar Zukhruffani, Fadjar Setiyo Anggraeni

Abstrak Penelitian ini bertujuan untuk memberikan gambaran terkait berbagai nilai akuntabilitas yang seharusnya ada dalam akuntansi syariah. Penelitian ini dilakukan dengan menggunakan akuntabilitas dalam metafora haji. Hal ini dikarenakan salah satu bentuk dari akuntabilitas individu dan sosial bangsa indonesia kepada Allah SWT ialah dengan melaks...

This research aims to test the influence of bad debt as measured by the non-Performing Loan(NPL), and capital adequacy levels as measured by the Capital Adequacy Ratio (CAR) againstthe financial performance as measured by Return on Assets (ROA) at banking company listed onthe Indonesia stock exchange (idx). This research belongs to a causative rese...

Tujuan Penelitian ini adalah untuk membuktikan bahwa kepribadian akuntan pendidik sangat mempengaruhi perilaku organisasi kampus. Jenis penelitian yang digunakan adalah penelitian pustaka atau library research yaitu menghimpun data dengan cara menggunakan bahan-bahan tertulis. Perilaku individu, dalam hal ini akuntan pendidik akan berpengaruh pada...

The Liberation of Accountant Educator’s Mind Set through Learning Philosophy of Science And Spirituality. The purpose of this study is to understand the changes of awareness and mindset that occurred in accountant’s viewpoints after taking FIS (Philosophy of Science and Spirituality) course. The study uses interpretive paradigm with phenomenologica...

This study objective is to identify and examining empirically the factors affecting the student interests to environmental responsibility to consume product by using the model of Theory of Reasoned Action (TRA) from Ajzen and Fishbein (1980). This research was conducted at Faculty of Economics and Business, University of Brawijaya-Indonesia. This s...

This research aims to know the system and the procedure for the implementation of the partnership program and its influence on the quality of the SMBS become partner PT Telkom. This laboratory of the adoption by the exportation of cases the implementation of the partnership program which occurs on PT Telkom. The results of this research can be use...