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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Hasanuddin Economics and Business Review AFRE Accounting Financial Review Journal of Technopreneurship on Economics and Business Review (JTEBR) International Journal of Environmental, Sustainability, and Social Science Jurnal Bisnis Mahasiswa Journal of Governance, Taxation, and Auditing Maqrizi : Journal of Economics and Islamic Economics Jurnal Akuntansi Manado (JAIM)
Korompis, Claudia Wanda Melati
Department Of Accounting, Faculty Of Economic And Business, Sam Ratulangi University
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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e-Tourism, Personal Technology Post-Adoption Behavior, and Sustainable Behavior Intention in Indonesia Pandowo, Merinda; Ogi, Imelda W. J.; Korompis, Claudia Wanda Melati; Mintardjo, Christoffel Mardy Oktarisa
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3411

Abstract

E-tourism's behavior of e-tourism in minimizing the use of natural resources and costs gives birth to sustainable behavior in the form of environmentally friendly tourism and digital technology. This study aims to examine the effects of technology-based post-adoption behavior by tourists that lead to sustainable behavior. Predictors of technology usage using some of the UTAUT2 models. The survey was conducted in Indonesia on respondents in Manado who obtained as many as 100 participants, which were then analyzed using path analysis. The research findings show that the UTAUT 2 model, namely the relationship between hedonic motivation, price value, and habit, affects sustainable behavior mediated by behavior intention. These findings contribute to the development of technology-based marketing and tourism management. Some limitations, as well as implications, are also disclosed in this article.
Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi Kristiantari, I Dewa Ayu; Putri, Putu Yudha Asteria; Suindari, Ni Made; Korompis, Claudia Wanda Melati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

Abstract

Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.
Sustaining the Local Economy Through Islamic Production Management: A Case Study of The Kopi Mojago Home Industry in North Sulawesi Mamonto, Teguh Setiawan; Jan, Radlyah Hasan; Haris, Chadijah; Korompis, Claudia Wanda Melati
Maqrizi: Journal of Economics and Islamic Economics Vol 5 No 2 (2025): Maqrizi : Journal of Economics and Islamic Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v5i2.1799

Abstract

This study aims to analyze in depth the implementation of production management based on Islamic values in the Mojago Coffee home industry located in Bilalang 1 Village, Kotamobagu City, North Sulawesi. This study is crucial to fill the gap in the academic literature on how Sharia principles are practically internalized in micro business operations to support sustainable local economic resilience. This study uses a descriptive qualitative method with a field research approach. Empirical data collection was carried out through triangulation techniques, which included participant observations on the production flow, in-depth interviews with business owners and workers, and documentation studies. The results of the study show that Kopi Mojago applies unique operational management practices that are driven by religious consciousness (God-consciousness) and not just material profits. First, in the Planning function, the main priority is placed on the concept of Halalan Thayyiban through the strict selection of raw materials as well as seasonal inventory management strategies to mitigate the risk of uncertainty (gharar) and avoid waste (israf). Second, in Organization, a harmonious work structure based on Ukhuwah (brotherhood) is applied, where the wage system strictly adheres to the principle of Justice ('Adl) according to the workload and punctuality of payment. Third, the Direction function applies a prophetic leadership style that frames work activities as a manifestation of worship (jihad iqtishadi) and an example of leadership. Fourth, Supervision rests on the concept of Muraqabah (feeling supervised by Allah) as an internal self-control mechanism that is effective in preventing fraud (tadlis) and ensuring product quality. In addition, halal certification is a strategic instrument to build market trust. This study recommends that local governments provide technological assistance for the standardization of roasting machines and subsidize halal certification costs to empower the local creative economy.
Enhancing tax compliance through Coretax: A phenomenological study on SP2DK and audit risk mitigation Claudia Wanda Melati Korompis; Olivia Yulieta Megi Sardjono; Diana Nova Lintong
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16823

Abstract

This study aims to reveal tax consultants lived experiences in mitigating SP2DK (tax clarification letter issued by the tax authority) and audit risks because of the Coretax implementation. This research employs a descriptive qualitative method with a phenomenological approach. Data were collected through in‑depth, semi‑structured interviews with tax consultants who had direct experience in handling SP2DK and audit cases under the Coretax. All interviews were audio‑recorded, transcribed verbatim, and anonymised to protect participant confidentiality. The transcribed data were analysed using thematic analysis, following the six‑phase procedure proposed by Braun & Clarke (2006). To facilitate systematic coding and theme development, the software Taguette was employed. The implementation of Coretax transforms the mechanism of SP2DK and audit risk mitigation through three main pathways. First, automatic validation and integrated reconciliation features enable tax consultants to perform pre-filing data checks, thereby preventing technical errors at the outset. Second, NIK-based transparency ensures that all transactions are recorded by the tax authority, creating a deterrent effect on non-compliant taxpayers. Third, the integration of SP2DK into the Coretax dashboard accelerates consultant responses because the basis of the tax authority's inquiry is immediately visible.
Co-Authors Anneke WANGKAR David Paul Elia Saerang Diana Nova Lintong HALIM, Maria Monica Angela Haris, Chadijah Hendrik Gamaliel I Dewa Ayu Kristiantari I Dewa Ayu KRISTIANTARI Jan, Radlyah Hasan JUNIOR LAKAT Kawung, George Manuel Victor Latjandu, Lady Diana Mamonto, Teguh Setiawan Merinda H. Ch. Pandowo Mintardjo, Christoffel Mardy Oktarisa Ogi, Imelda W. J. Olivia Yulieta Megi Sardjono Putu Yudha Asteria Putri Rorong, Ita Pingkan Fasnie SENDUK, Adalee Suindari, Ni Made Tri Oldy Rotinsulu