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All Journal Juara: Jurnal Riset Akuntansi Journal of Development Research PRIVE: Jurnal Riset Akuntansi dan Keuangan International Journal of Religious and Cultural Studies Accounting Profession Journal (APAJI) Paulus Journal of Accounting (PJA) Tangible Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Batara Wisnu : Indonesian Journal of Community Services Amkop Management Accounting Review (AMAR) Jurnal RAK (Riset Akuntansi Keuangan) SENEMA
Beloan, Bertha
Universitas Kristen Indonesia Paulus
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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ONLINE MOTORCYCLE TAXIS BOOST CULINARY BUSINESS ON MICRO SMALL AND MEDIUM ENTERPRISES Daud, Maiercherinra; Densis, Feralando Rama Kusuma; Beloan, Bertha
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.113

Abstract

The purpose of this study was to determine the impact of the presence of online motorcycle taxis on MSME business such as Dionza stall. The research method used is a qualitative method through a phenomenological approach. The result of this study indicate that the role of online motorcycle taxis is very helpful for Dionza Stall, especially during the covid-19 pandemic. The impact given, apart from increasing income, also helps customers who have limited time to come directly to the stall. It can be evidenced by an increase in income of approximately 30% every day. Keywords: Online Motorcycle, Culinary, Small and Medium Business
The Effect of Training, Education, and Knowledge on Improving Tax Consultant Performance Karya Artha Bhakti Group Linggi, Erik Amba; Mangetan, Larissa; Bangkaran, Natasya; Roreng, Petrus Peleng; Beloan, Bertha
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.542

Abstract

The Effect of Training, Education, and Knowledge on Improving the Performance of Karya Artha Bhakti Group Tax Consultants. This study aims to determine the effect of training, education, and knowledge on employee performance at Karya Artha Bhakti Group. The independent variables are training (X1), education (X2), and knowledge (X3), and the dependent variable is employee performance (Y). The population is made up of all 31 employees of Karya Artha Bhakti Group. The sampling technique is saturated sampling; data collection is done using questionnaires, and validity and reliability tests are carried out. The data analysis techniques employed in this study include descriptive analysis, data normality tests, f tests, and t tests. This study found that training has a positive and significant effect on employee performance. Education as a positive and significant effect on employee performance, and knowledge has a positive and significant effect on employee performance, so all hypotheses are accepted. Companies should continue to increase their investment in employee training and education.
PEMASARAN MELALUI MEDIA SOSIAL MENERAPKAN PROMOSI MENARIK SERTA PEMANFAATAN JASA ANTAR DI UMKM “WARUNG BUK EKA” DI MASA PANDEMI COVID 19 Bertha Beloan; I Dewa Made Endiana; I Komang Sandikara Rantun
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 2 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Tingkat penyebaran virus Covid-19 yang melanda dunia saat ini. Sehingga pada akhirnya pemerintahpun melakukan Pembatasan Sosisal Berskala Besar (PSBB) untuk membatasi kegiatan masyarakat sebagai upaya pencegahan penyebaran virus ini. Hal ini pun sangat berdampak terhadap sektor kehidupan yaitu usaha mikro, kecil dan menengah (UMKM), salah satunya berdampak pada sektor kuliner yang mengakibatkan para pelaku (UMKM) gulung tikar. Situasi ini juga berdampak ke salah satu usaha UMKM Warung buk eka yang berlokasi di Jalan Bedahulu 9 no 6, Desa Peguyangan Kaja, Kecamatan Denpasar Utara, Denpasar-Bali. Program kerja yang diajukan pada kegiatan ini yaitu inovasi produk dengan berbagai promo menarik dengan harga yang terjangkau, pembuatan serta pemasangan poster dan banner, pendampingan serta pelatihan dalam membuat akun media sosial sebagai media pemasaran seperti Instagram, Pengenalan program jasa antar. Program kerja ini berdasarkan masalah yang dihadapi oleh UMKM Warung Buk Eka yaitu Kurang optimalnya pemasaran dalam penjualan snack tersebut, Kurangnya Inovasi Produk dan promo menarik untuk meningkatkan minat masyarakat sekitar, Menurunya penujualan Karena terdampak Covid-19 dan diterapkannya PPKM. Adapun solusi yang diberikan Membantu mitra dalam Pengenalan media digital, Memberikan ide kepada mitra untuk menciptakan produk baru, Memasang poster dan banner dan Mengadakan promo menarik. Metode pelaksanaan yang digunakan adalah metode langsung dan berdiskusi dengan pemilik dari UMKM Warung Buk Eka dalam menyelesaikan permasalahan karena pandemi covid-19.
The Effectiveness of the Single Identity Number System: An Exploratory Study on Using NIK as NPWP by Individual Taxpayers Sumule, Esther Tinggi; Toding, Yupsari; Delki, Delki; Pasanda, Erna; Beloan, Bertha
Journal of Development Research Vol. 9 No. 1 (2025): Volume 9, Number 1, May 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i1.420

Abstract

This study aims to determine whether the Population Identification Number (NIK) system, when used as a Taxpayer Identification Number (NPWP), is effective from the perspective of individual taxpayers. The research employed a descriptive qualitative method, using purposive sampling to select informants. The informants consisted of individual taxpayers working in various public and private institutions, and data were collected through in-depth interviews. The results indicate that the integration of NIK into NPWP is considered effective for implementation in Indonesia. This integration facilitates individual taxpayers in fulfilling their tax rights and obligations. Furthermore, the policy is viewed as a means of simplifying tax administration and improving taxpayer compliance. In conclusion, using NIK as NPWP has the potential to serve as an effective solution for tax administration reform in Indonesia, particularly in promoting efficiency and enhancing individual taxpayer compliance.
ONLINE MOTORCYCLE TAXIS BOOST CULINARY BUSINESS ON MICRO SMALL AND MEDIUM ENTERPRISES Daud, Maiercherinra; Densis, Feralando Rama Kusuma; Beloan, Bertha
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.113

Abstract

The purpose of this study was to determine the impact of the presence of online motorcycle taxis on MSME business such as Dionza stall. The research method used is a qualitative method through a phenomenological approach. The result of this study indicate that the role of online motorcycle taxis is very helpful for Dionza Stall, especially during the covid-19 pandemic. The impact given, apart from increasing income, also helps customers who have limited time to come directly to the stall. It can be evidenced by an increase in income of approximately 30% every day. Keywords: Online Motorcycle, Culinary, Small and Medium Business
Peran Kepemimpinan Etis dalam Memoderasi Hubungan Good Corporate Governance dan Internal Control terhadap Pencegahan Fraud Accounting Danduru, Beatrix Putri; Beloan, Bertha; M, Theresia Endang; Valensia, Egi
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i2.12143

Abstract

This research aims to analyze the influence of good corporate governance (GCG) and internal control on accounting fraud prevention and to examine the role of ethical leadership as a moderating variable. The study employed a quantitative approach using the Structural Equation Modeling Partial Least Squares (SEM-PLS) analysis method. Data were collected by distributing questionnaires to managers, finance and accounting staff, operational staff, and officials at State-Owned Enterprises (BUMN) located in Makassar City. The results indicate that good corporate governance and internal control have a positive and significant effect on accounting fraud prevention. The role of ethical leadership was proven to moderate the relationship between good corporate governance and accounting fraud prevention, but it does not moderate the relationship between internal control and accounting fraud prevention. These findings suggest that the role of ethical leadership is crucial in strengthening the cultural and corporate governance mechanisms (soft mechanism), but its role is not dominant in supporting formal structural mechanisms (hard mechanism) such as internal control.
Internal Control as ‘Restraint’ or ‘Guidance’: A Husserlian Phenomenological Study of the Experiences of Administrative Employees at PT Galva Makassar beloan, Bertha; Alimuddin, Alimuddin; Said, Darwis; Sani, Ahmad
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3357

Abstract

Internal Control (IC) is often seen as a helpful guideline for workflow, but in practice, administrative employees often view it as a restriction, leading to resistance and creative ways of following the rules. This qualitative study uses Husserlian Descriptive Phenomenology to explore how administrative employees at PT Galva Makassar experience the tension between seeing IC as a 'constraint' or a 'guideline' in their daily work. In-depth interviews with five participants showed that senior employees see PI, especially strict authorization and reconciliation, as 'guidelines for life' and a personal safety net. For them, PI helps avoid blame, builds professional pride, and encourages voluntary compliance. On the other hand, new employees or those with fast-paced targets, like Sales Staff, often feel that PI is too bureaucratic and signals a lack of trust from management. This can limit their initiative, lower efficiency, and hurt morale. Still, experienced employees also see these procedures as a way to ensure data accuracy and as a professional defense, finding positive value in the constraints. The study concludes that PI works best when employees internalize it, not just when the system is well-designed. Management should focus on communicating PI in a way that supports employees and acts as a professional guide, not just as a form of control.
Uang Panai’ as Cultural Symbolism and Economic Burden in Bugis Marriage Traditions: A Phenomenological Study Anggraini, Dea Pricilia; Puput T, Astuti Rada; Sakaor, Diva Srani; Paranoan, Natalia; Beloan, Bertha
Journal of Development Research Vol. 9 No. 2 (2025): Volume 9, Number 2, November 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i2.493

Abstract

This study aims to describe the Bugis people’s perceptions of Uang Panai’ as an economic burden in the context of traditional marriage, as well as to explain its symbolic meaning from cultural and economic perspectives. The research was conducted in Makassar, a modern metropolitan city, using qualitative methods with an interpretive paradigm and phenomenological analysis approach. Primary data were collected directly from the research subjects through in-depth interviews with 11 informants, consisting of community leaders, religious leaders, parents, and young people. The findings indicate that the perception of Uang Panai’ as an economic burden can be reduced by providing broader understanding to the Bugis community regarding the cultural importance of this tradition. When properly understood, Uang Panai’ is viewed not as a burden but as a symbol of strength, sincerity, and commitment between families. It also encourages individuals to work harder in preparation for marriage so that the tradition can continue to be preserved. The implications of this study highlight the importance of preserving the Uang Panai’ tradition as part of Bugis cultural heritage. The practice should be maintained and passed down to future generations while emphasizing the value of kinship. This ensures that communication between families is well-established and that the determination of Uang Panai’ remains considerate and does not impose undue burdens on either party.
Co-Authors A. G. Patinggi Ahmad Sani Angela Batara Sapa Anggraini, Dea Pricilia Bangkaran, Natasya Beatrix Putri Danduru Cecilia Poddala Darwis Said, Darwis Daud, Maiercherinra Delki, Delki Densis, Feralando Rama Kusuma Erna Pasanda Ester Gracella Rubiyanto F.X. Resky Randa Frischa Faradilla Arwinda Mongan I Dewa Made Endiana I Komang Sandikara Rantun Krisdayanti Armelinda Linggi, Erik Amba M, Theresia Endang Machmud Djunaidy Maiercherinra Daud Mangetan, Larissa Maria Yessica Halik Natalia Paranoan Ni Nyoman Ayu Suryandari Noberto Nugroho Sitorus Puput T, Astuti Rada R. I. Pabutungan Roreng, Petrus Peleng Sakaor, Diva Srani Sumule, Esther Tinggi Toding, Yupsari Valensia, Egi Zeptian Zeptian