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All Journal Jurnal Penelitian dan Pengkajian Ilmiah
Meilina Widya Dali
Universitas Negeri Gorontalo
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Public Health

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Evaluasi Kejelasan Bahasa Indonesia dalam Informasi Harga dan Layanan pada Objek Wisata Benteng Otanaha Meilina Widya Dali; Nabil Albani Rayid; Desy Divarianti Lagona; Dwi Putri Ramadhani Urusi; Balgis Potutu; Abdul Rahmat Igirisa; Moh. Ripal R. Adam; Najwa Ramadhani Dunggio; Nayla Azahra Ali; Novaldi Hidayat F. Lolong; Nur Indah Hiola; Putri Wahyuni Ntai; Risya Agustina; Sri Maharani I. Yado; Siti Nurazizah Suleman
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 3 No. 1 (2026): CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah, Januari 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v3i1.2215

Abstract

This study aims to evaluate the clarity of the use of the Indonesian language in conveying information on entrance ticket prices at the Benteng Otanaha tourist attraction as a form of public accountability. The problem underlying this research is the inconsistency in the application of entrance ticket prices for visitors, particularly for group visitors, where some groups are charged lower prices while others are charged the normal rate without clear explanations. This research employs a qualitative descriptive method with data collection techniques including direct observation at the tourist site and in-depth interviews with site attendants. The results indicate that the absence of clear written information regarding ticket pricing regulations leads to differences in verbal explanations provided by the staff. This condition has the potential to cause confusion in visitors’ perceptions due to perceived unfairness in the determination of entrance fees at the tourist attraction. From an accounting perspective, this situation reflects that public accountability in the disclosure of pricing information has not been optimally implemented. Therefore, it is necessary to present clear, consistent, and standardized pricing information using proper Indonesian language to enhance transparency and public trust in the management of the tourist attraction.
Pengaruh Penggunaan Bahasa Indonesia dalam Standar Akuntansi terhadap Pemahaman Standar dan Persepsi Profesionalisme Mahasiswa Akuntansi Meilina Widya Dali; Muhammad Rizky Utia; Siti Nurhayati Domili; Siti Roihanah Kabirang; Mutia Hafiz Abas; Radiva Dwi Salmatia Pakudu; Alfiyah Nurinda Gobel; Jeremi George Billy Ponto; Aurora Fadilah Tjepah; Bilqis Fatima Abd. Rahman; Muhammad Alfarisy Putra Kasim; Anggriana Behned; Natasya Isra Rasjid; Dea Moiyo
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 3 No. 1 (2026): CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah, Januari 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v3i1.2216

Abstract

Language plays an important role in the academic and professional world, particularly as a means of conveying concepts, standards, and practices. This study aims to analyze the effect of using Indonesian on the understanding of accounting standards and the professionalism of accountants. The research method used is a quantitative approach with a correlation survey method. Data collection techniques were carried out through questionnaires distributed to 17 accounting students at Gorontalo State University. Data analysis techniques included validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study indicate that clear, standard, and grammatically correct language can make it easier for students to understand the concepts, principles, and application of accounting standards. Thus, the use of proper Indonesian in accounting standards has a positive impact on the understanding of accounting standards and the professionalism of accountants.
Co-Authors Abdul Rahmat Igirisa Ade Saputra Nusi Adelia Putri Mooduto Afriliyani Putri Manunu Aidhil Akbar Aisyarah Arabella Piuwa Alfiyah Nurinda Gobel Alif Alfiansyah Hagu Alim Bahruh Ulum Ruchban Alya A.M Aritan Amelia Defriana B. Kumisi Amelia Febriayanti Y. Hadju Amelia Lapatu Angelita Rizqia Saleh Anggriana Behned Anggriani Putri Abbas Annanda Dalanggo Aprilia Banjele Ariel Setiawan Kum Arif Prasetyo Katili Asrit I. Mohamad Aura Aprilianti Katili Aurel Septian Kurniawan Aurora Fadilah Tjepah Bagas H. Halim Balgis Potutu Bilqis Fatima Abd. Rahman Dea Moiyo Delfita Hamid Desy Divarianti Lagona Dewi Listiani Tino Dewi Purwanti Dita Salsabila Muhsin Dwi Dytha Fathia Lobu Dwi Putri Ramadhani Urusi Eko Purwanto Mooduto Erinda Hakai Fajri Aditya Van Solang Faldi Husna Farel Hasan Fathur Amruslim Samparaja Fatmah Zahratusyita Umar Fazrillah Lajunaidi Firman Utina Fitri Febrianti Muchtar Frisya Kuyo Indra Laiya Indri Rahmawati Dunggio Ismail Utina Jamal Rasidi Saman Jeremi George Billy Ponto Keyla Zakaria Lidya Dwi Aurelia Lutvia Rahman Masdaira Masdaira Mirna Hanapi Moh. Awaludin Lamuhu Moh. Putra Vergiawan Yunus Moh. Rafli N. Lajali Moh. Ripal R. Adam Mohamad Aymar Mohammad Din Fadillah Muhammad Alfarisy Putra Kasim Muhammad Rizky Utia Muniifa Hasan Mutia Hafiz Abas Mutiara Hala Mutya Zahra Radjulani Nabil Albani Rayid Najwa Ramadhani Dunggio Natalia Huko Natasya Isra Rasjid Nayla Azahra Ali Naysila Tolinggi Naysillah Cahyani Nazwa Fidya Gani Nesya Nesya Ni Komang Parniati Niar Hidaya S Yamaa Nofia Djau Noraliza Sudarman Novaldi Hidayat F. Lolong Nur Ain Sabidullah Nur Asizah Nur Fadilah Polihito Nur Fadilah Yahya Nur Fitriyani Nur Indah Hiola Nur Marfa Kusira Nur Ramadhani Syafitra Bubala Nurhujah Syahrani Entengo Nurlaila Hilali Nurmila Febriani Pakaya Nurul Fadilla Mopangga Nurwidyawati Nonoi Nuryana Sartin Kai Patrio Pakaya Prisqila Nera Kaesang Putri Aulia Mokoil Putri Mutmainna Mukalap Putri Wahyuni Ntai Radiva Dwi Salmatia Pakudu Rahmatia Ramadhani Hi. Ali Rahmatika Mosi Rahmiyanti Abdul Rahmiyati Hakim Rahmiyati Inaku Regita Wahyuni Hipi Renaldi Saliko Renita Patra Ria Eliyanti Risna Fausiah Risya Agustina Salwa Anita Panto Salwa Khoiriyahsari Ahmad Sania Fitri Talib Sariva Lamadaju Selvia I. Kai Silvana Sunge Sintia Sintia Sintia Yusuf Siti Aisya Sombo Siti Nazla Naura Anayi Siti Nurazizah Suleman Siti Nurhayati Domili Siti Nurhidayah Bito Siti Rahmawati Siti Roihanah Kabirang Sri Agustin Nuna Sri Diyanti H. Umar Sri Fadila Lanyahi Sri Indriyani Imran Sri Maharani I. Yado Sri Meylidya Gagowa Sri Rahmawati Lie Suci Ramadhani S. Tantu Suci Yani Anwar Sunyani Sunyani Susan Tilola Syeril Ana Tasya Harun Titi Wiranata Korompot Trifina S. Katung Tris Mooduto Wahyuni Polontalo Yunita Putri Rahma Saini Yunus M. Olii Zahra Idris Basalamah