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All Journal Jurnal Manajemen Terapan dan Keuangan UNEJ e-Proceeding Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdidas Tangible Journal Balance : Jurnal Akuntansi dan Manajemen Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Research Horizon IIJSE Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Journal of Accounting and Financial Issue Tadulako Social Science and Humaniora Journal Jurnal Nusa Manajemen JEKAMI: Journal of Accounting Economic and Business Horizon Harmoni Economics: International Journal of Economics and Accounting
Femilia Zahra
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

Abstract

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.
Sustainability in Palm Waste Management: Land Application Systems in a Quadruple Bottom Line Perspective Kawile, Tirza Fitriani; Jurana; Zahra, Femilia; Mustamin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1020

Abstract

The study focuses on the description of the implementation of the land application system on the sustainability of palm oil liquid waste management. The application of qualitative descriptive methods is the method used to analyze data obtained from interviews, observations and documentation. The results of the study indicate that the Land Application System is the Company's Driving Wheel in Carrying Out Sustainability in Palm Oil Liquid Waste Processing, the Quadruple Bottom Line Perspective coherently explains Processing activities starting from the Economic Perspective in Efficient Budget, the Environmental Perspective explains the Company's Concern in Minimizing environmental effects, the Social Perspective supports the empowerment of the surrounding Community, and the Governance Perspective ensures the implementation of operational standards based on government policies and encourages companies to move towards sustainability.
PERSPECTIVE OF THE COMMUNITY ON TECHNOLOGY-BASED TRANSPARENCY IN FINANCIAL REPORT OF THE TORAJA CHURCH SION ANUTAPURA CONGREGATION, PALU CITY Timang, Katresya Jezyca; Zahra, Femilia
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 3 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/d42tee46

Abstract

The purpose of this research is to understand the congregation's opinion on technological transparency in the presentation of financial reports at the Toraja Church Sion Anutapura Congregation in the city of Palu. The descriptive qualitative method with triangulation techniques—interviews, observations, and documentation—was used. The research results show that one important aspect in building trust between the congregation and the church management is honesty. The use of technology is considered to increase congregation participation and facilitate access to financial reports in PDF format via WhatsApp. By conveying information in a structured and open manner, the congregation becomes more engaged in church life. The church has addressed the issue of digital literacy, especially among elderly congregants, by providing reports in both print and digital formats. This research also shows that technology-based transparency can enhance accountability and strengthen the relationship between the management and the congregation. Therefore, the financial information system used in church governance should be expanded with this technology. 
Analysis of Success Factors in the Implementation of Regional Government Information System in Palu Kartika, Aura Dwi; Furqan, Andi Chairil; Zahra, Femilia; Masruddin
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.926

Abstract

This study aims to identify and analyze the key factors influencing the implementation of the Regional Government Information System (SIPD RI), in order to provide recommendations for more effective and sustainable implementation. The research is grounded in the DeLone and McLean Information System Success Model (2003) and George Edward III’s Policy Implementation Model (1980), employing Principal Component Analysis (PCA) and factor analysis methods. The study adopts an exploratory design with a quantitative approach. Data were collected through questionnaires distributed to 230 SIPD RI users across 41 regional work units (OPD) within the Palu City Government, using a proportionate stratified random sampling technique. The results of the factor analysis, conducted on 37 variable indicators, reveal the emergence of 10 new composite variables representing critical factors in the successful implementation of SIPD RI in Palu City. These factors are labeled as: information quality, organizational support, system benefits, system performance, employee attitudes, technical support, user satisfaction, infrastructure availability, integration and procedures, and system usage. This study offers important implications by contributing to a deeper understanding of the key elements supporting successful SIPD RI implementation. The findings can serve as a guideline for local governments in prioritizing and preparing the identified components, thereby enabling more strategic and effective implementation planning. However, this research is limited in its geographic scope, as it focuses solely on a single region, which may limit the generalizability of the findings to other contexts. Additionally, the limited number and diversity of variables may have resulted in the omission of other potentially significant factors.
Acceptance Analysis of the Core Tax Using the UTAUT Model: A Study on Individual Taxpayers in Palu City RIDWAN, Muhammad; MASRUDDIN, M; JAMALUDDIN, J; ZAHRA, Femilia; ERWINSYAH, E
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1516

Abstract

This study aims to analyze the level of acceptance of the Coretax information system from the perspective of individual taxpayers in Palu City. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model with a final sample of 105 respondents. Data collection was conducted using a questionnaire method, and the results were processed using SPSS version 26 for statistical data analysis. The results of this study indicate that performance expectations and social interactions significantly influence interest in using Core Tax, while effort expectations and facilitating conditions do not significantly influence interest in using Core Tax. The results of this study reinforce the importance of continuously improving the development of tax information systems in Indonesia so that the system can facilitate taxpayers, especially individuals, in fulfilling their tax obligations. As a suggestion for further research, the influence of other variables, such as user habits and hedonic motivations, on the intention to use Coretax can be further studied to complexify the findings of the research on Coretax use.
THE EFFECT OF THE IMPLEMENTATION OF ACCOUNTING AND THE USE OF ACCOUNTING INFORMATION ON THE PERCEPTION OF BENEFITS OF ACCOUNTING INFORMATION AN EMPIRICAL STUDY IN BUSINESS MEDIUM IN PALU Zahra, Femilia; Ika Pertiwi Putri, Wahyuni; Sudirman; Pakawaru, Ilham
Tadulako Social Science and Humaniora Journal Vol. 1 No. 1 (2020): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

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

Abstract

This study aims to examine and analyze the effect of the administration and use of accounting information partially and simultaneously on the perception of the benefits of accounting information of medium-sized business actors in the city of Palu. The method used in this research was quantitative by utilizng primary data. The sampling technique used was probability sampling method from which 53 respondents were obtained. The analytical method used was multiple linear regression analysis. The results showed that partially the administration and the use of accounting information significantly influenced the perception of the benefits of accounting information. Simultaneously, the administration and the use of accounting information significantly influences the perception of the benefits of accounting information.
ANALISIS DAMPAK BANTUAN LANGSUNG TUNAI (BLT) TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT DI DESA BAHONSUAI KECAMATAN BUMI RAYA KABUPATEN MOROWALI Dg.Masese, Nur Fitriani Zziza; Usman, Rudy; Zahra, Femilia; Bakry, Mohammad Iqbal
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.52604

Abstract

Di Desa Bahonsuai, Kecamatan Bumi Raya, Kabupaten Morowali", penelitian ini bertujuan untuk menganalisis dampak bantuan tunai langsung (BLT) terhadap masyarakat?s kesejahteraan. Untuk mendapatkan wawasan tentang bagaimana penerima BLT memandang dan merasakan kecukupan kebutuhan sehari-hari mereka, penelitian ini menggunakan desain penelitian kualitatif dengan pendekatan interpretatif. Responden adalah kepala desa dan warga BLT, sumber data berupa catatan terdokumentasi, wawancara mendalam, dan observasi. Hasil penelitian menunjukkan bahwa BLT berperan sebagai mekanisme jaminan sosial, membantu masyarakat berpenghasilan rendah dan rentan untuk memenuhi kebutuhan pokok sehari-hari dan meringankan tekanan keuangan pada keluarga yang mengandalkan sumber pendapatan yang tidak stabil. Karena dukungan nominal itu sangat kecil dan sementara, hanya ada begitu banyak yang dapat dilakukan BLT untuk meningkatkan orang dalam jangka panjang. Optimalisasi kebijakan dan penargetan yang tepat masih diperlukan agar program BLT dapat berkontribusi secara lebih efektif dan merata untuk meningkatkan kesejahteraan penduduk pedesaan, meskipun BLT mampu mempertahankan daya beli rumah tangga tetapi juga ketahanan ekonominya dalam kerentanan.
Analysis of Social and Environmental Impact of the Existence of PT Citra Palu Mineral (CPM) Gold Mine on the Community in Poboya Village Maulana, Alif; Usman, Rudy; Mustamin, Mustamin; Zahra, Femilia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9389

Abstract

This study aims to analyze the social, economic, and environmental impacts of PT Citra Palu Minerals (CPM) mining activities on the surrounding communities in Poboya Village, and to evaluate the extent to which the company implements environmental accounting in its practices and reporting. Using a qualitative, case study-based approach, this study combines in-depth interviews, field observations, and analysis of company documents, particularly CPM's sustainability report. The results indicate that mining activities have transformed the livelihood structure of local communities, from previously dependent on the agricultural sector and traditional activities to dependent on the mining industry. However, promised employment opportunities have not been fully absorbed due to limited education and skills of local communities, leading to demands for a Community Mining Area (WPR) as a form of economic resistance and survival strategy. Field findings also revealed serious complaints regarding dust pollution and declining river water quality, which have prompted the community to switch to using drilled wells as an alternative water source. Although CPM's sustainability report lists health, reclamation, and environmental management programs, the community believes that the real impact on quality of life has not been fully realized. From an environmental accounting perspective, the company has recorded an environmental budget, but the information presented does not comprehensively reflect the effectiveness of its ecological impact control. This research confirms that the sustainability of the mining industry requires integration between ecological accountability, reporting transparency, and community involvement as the main actors in the sustainable development process.
The Implementation of Old Age Security Claim Accounting Information System: Case Study of BPJS Ketenagakerjaan Palu Branch Shinta Yunita Sari; Rahayu Indriasari; Femilia Zahra; Selmita Paranoan
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.244

Abstract

This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.
INVESTASI DAERAH SEBAGAI PENDORONG KEMANDIRIAN KEUANGAN DAERAH: PERAN MODERASI BELANJA MODAL DI KABUPATEN/KOTA PADA PROVINSI SULAWESI TENGAH Dewi Salmita; Femilia Zahra; William Indra S Mooduto; Muhammad Ikbal Abdullah
Journal of Accounting and Financial Issue (JAFIS) Vol 7 No 1 (2026): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v7i1.5225

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh investasi daerah, ukuran pemerintah daerah, dan leverage terhadap kemandirian keuangan daerah dengan belanja modal sebagai variabel moderasi pada pemerintah kabupaten/kota di Provinsi Sulawesi Tengah periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling–Partial Least Square (SEM-PLS) melalui software WarpPLS 8.0, dengan jumlah observasi sebanyak 65 data. Hasil penelitian menunjukkan bahwa investasi daerah berpengaruh positif dan signifikan terhadap kemandirian keuangan daerah, sedangkan ukuran pemerintah daerah dan leverage tidak berpengaruh signifikan. Pada uji moderasi, belanja modal tidak memperkuat pengaruh investasi daerah maupun leverage terhadap kemandirian keuangan daerah, namun memperkuat pengaruh ukuran pemerintah daerah terhadap kemandirian keuangan daerah.
Co-Authors Abda Abda Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Adi Pratama, Adi Afdhalia, Nadhira Ahmad Rusdiaman Alif Maulana, Alif Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Andi Nur Ram Shafira Bakry, Mohammad Iqbal betty betty Betty Betty Dewa Made Adi Dharma Dewi Salmita Dg.Masese, Nur Fitriani Zziza Dina Anggraini Elimawaty Rombe Erwinsyah Erwinsyah Erwinsyah ERWINSYAH, E Fadli Mohammad Saleh Fahmi Fikry Karim Furqan, Andi Chairil Husnul Hatimah Ika Pertiwi Putri, Wahyuni Irdinal Arief Jamaluddin Jamaluddin, J Kartika, Aura Dwi Kawile, Tirza Fitriani Masruddin MASRUDDIN, M Megawati, Nani Meldawati, Lucyani Muhammad Bakri Muhammad Din Muhammad Ilham Pakawaru Muhammad Natsir Muhammad Ridwan Muliati Muliati Munawarah Munawarah, Munawarah Mustamin Mustamin Mustamin Nasrun Naida Nurdin, Jurana Phatra Anggana Djuri Rahayu Indriasari Rahma Masdar Roy Irawan Mendi Rudy Usman Sadam, Saddam Fatur Rahman Saleh, Fadli Moh Santi Rahmawaty Selmita Paranoan Shinta Yunita Sari Sudirman Sugianto Suryadi Hadi Thahir, Harifuddin Timang, Katresya Jezyca Totanan, Chalarce William Indra S Mooduto Yuldi Mile