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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Abdidas Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Tourism Economics and Policy Management Studies and Business Journal
Mapparessa, Nurlaela
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Public Health Social Sciences Other

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PENGARUH KEPERCAYAAN DAN KEAMANAN TERHADAP NIAT UNTUK BERTRANSAKSI MENGGUNAKAN SISTEM E-COMMERCE (STUDI KASUS PADA MAHASISWA PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TADULAKO) Shabrina, Nur Rahma; Indriasari, Rahayu; Mapparessa, Nurlaela
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aimed to determine and analyze the influence of trust and security over the intention to transact using e-commerce This research is a quantitative research using primary data. The sample of this study were students of accounting study program that amounted to 71 respondents. The results showed that simultaneously, trust and security significantly influenced the intention to transact using e-commerce system. Trust partially had significant influence the intention to transact using e-commerce system. Security partially had significant influence the intention to transact using e-commerce system.
The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective INDRIASARI, Rahayu; BAKRY, Moh Iqbal; MAPPARESSA, Nurlaela; PARWATI, Ni Made Suwitri; JURANA, Jurana; DHARMA, Dewa Made Adi
Journal of Tourism Economics and Policy Vol. 3 No. 4 (2023): Journal of Tourism Economics and Policy (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i4.896

Abstract

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 were used to collect research data. This is important to reveal the shift in the meaning of determining tariffs in situations that make it difficult for owners to adopt boarding house income tariff policies. The results of this research indicate that for boarding house owners, the costs incurred in owning a boarding house are routine costs at all times. Therefore, for them, the meaning of determining the boarding fee is a manifestation of gratitude for the excellent fortune given by God Almighty. The determination of these rates manifests the boarding house owner's struggle in facing the COVID-19 pandemic. Apart from that, determining the tariff is also interpreted as a form of brotherly feeling of helping each other. This then forms a rationality of thought for boarding house entrepreneurs who use this feeling of joy and happiness as a trigger for determining boarding house rates and providing reductions in tariff determination.
PENGARUH TANGGUNG JAWAB LINGKUNGAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Totanan, Chalarce; Mapparessa, Nurlaela; Muliati; Mile, Yuldi
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.41

Abstract

Penelitian ini dimaksudkan untuk menemukan pengaruh tanggung jawab lingkungan, profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan corporate social responsibilty. Populasi penelitian adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. 39 perusahaan sebagai sampel ditentukan dengan purposive dalam 3 tahun pengamatan sehingga total data observasi adalah 117 data. Data dianalisis menggunakan regresi linear berganda dengan program SPSS. Hasil penelitian menunjukkan variabel tanggung jawab lingkungan, profitabilitas, ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan corporate social responsibility, sedangkan variabel leverage tidak berpengaruh terhadap pengungkapan corporate social responsibility.
Penguatan Penyusunan Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi Tanra, Andi Ainil Mufidah; Bakry, Mohammad Iqbal; Mapparessa, Nurlaela; Ahmad, Shidq Dhiyaurrahman; Balgis, Balgis; Nanda, Nanda
Jurnal Abdidas Vol. 5 No. 5 (2024): October 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v5i5.995

Abstract

Dana desa yang diberikan pemerintah pusat bertujuan untuk mendorong produktivitas masyarakat pedesaan. Untuk itu, penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa. Dalam rangka mensukseskan program dana desa ini, tim pengabdi kegiatan pengabdian kepada masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako menyelenggarakan “Penguatan Penyusunan  Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi”. Tujuan dari penyelenggraan PPM Dana Desa di Kecamatan Palolo ini untuk: 1). Memberikan pengetahuan yang memadai mengenai Pelaporan Keuangan Dana Desa dan 2). Memberikan penguatan dan pelatihan untuk membuat laporan keuangan Dana Desa. Kegiatan pelatihan ini dilaksanakan pada 26 Juli 2024, dengan dihadiri oleh khalayak sasaran (perangkat desa di Kecamatan Palolo Kabupaten Sigi). Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pelatihan penyusunan laporan keuangan dana desa bagi perangkat desa di Kecamatan Palolo Kabupaten Sigi telah berjalan dengan lancar. Sehingga semua peserta dapat antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi perencanaan dan kemajuan desa dimana mereka mengabdi. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya. Dana desa yang diberikan pemerintah pusat bertujuan untuk mendorong produktivitas masyarakat pedesaan. Untuk itu, penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa. Dalam rangka mensukseskan program dana desa ini, tim pengabdi kegiatan pengabdian kepada masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako menyelenggarakan “Penguatan Penyusunan  Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi”. Tujuan dari penyelenggraan PPM Dana Desa di Kecamatan Palolo ini untuk: 1). Memberikan pengetahuan yang memadai mengenai Pelaporan Keuangan Dana Desa dan 2). Memberikan penguatan dan pelatihan untuk membuat laporan keuangan Dana Desa. Kegiatan pelatihan ini dilaksanakan pada 26 Juli 2024, dengan dihadiri oleh khalayak sasaran (perangkat desa di Kecamatan Palolo Kabupaten Sigi). Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pelatihan penyusunan laporan keuangan dana desa bagi perangkat desa di Kecamatan Palolo Kabupaten Sigi telah berjalan dengan lancar. Sehingga semua peserta dapat antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi perencanaan dan kemajuan desa dimana mereka mengabdi. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya.
TAX AGGRESSIVENESS: FINANCIAL STATEMENT AGGRESSIVENESS AND MANAGERIAL OWNERSHIP IN BANKING COMPANIES IN INDONESIA Parwati, Ni Made Suwitri; Totanan, Chalarce; Mapparessa, Nurlaela; Tanra, Andi Ainil Mufidah; Amirah; Kusuma, I Made Ari; Indah, Ni Luh Dian Sundari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1410

Abstract

The study was conducted to reveal the interaction between financial statement aggressiveness, managerial ownership, and tax aggressiveness. Through SEM-PLS analysis, using Warp-PLS V.8.0 software to obtain test results for each research variable. The study found a positive interaction between financial statement aggressiveness and managerial ownership on tax aggressiveness, indicating that companies exhibit higher levels of aggressiveness in preparing financial statements through creative accounting practices, earlier recognition of revenue, significant deferral of expenses, and the adoption of aggressive strategies in tax obligations. Furthermore, the higher the proportion of shares owned by company managers, the more likely the company is to adopt aggressive strategies. Therefore, this study emphasizes the importance of oversight by financial sector institutions such as the Financial Services Authority and the Directorate General of Taxes, as well as strengthening corporate governance to prevent risky aggressive practices and maintain the stability of the national financial system.
THE EFFECT OF PROFITABILITY, SOLVENCY AND LIQUIDITY ON COMPANY VALUE(Study on Mining Companies on the Indonesia Stock Exchange in 2020-2023) Lembah, Amelia Amanda; Masruddin, Masruddin; Mapparessa, Nurlaela; Yuniar, Latifah Sukmawati
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/w17x6w21

Abstract

This research aims to test and analyze simultaneously and partially the influence of profitability, solvency and liquidity on company value (Study of Mining Companies on the Indonesian Stock Exchange in 2020-2023). The population in this research is mining companies listed on the LQ 45 Index on the Indonesian Stock Exchange, totaling 11 companies. Sampling uses a saturated sampling technique so that the entire population is used as a sample. The data analysis method used is descriptive analysis and multiple linear regression using the SPSS 25 application. The results of this research show that simultaneously Profitability, Solvency and Liquidity have a significant and influential effect on Company Value. Meanwhile, partially Profitability and Liquidity have no effect on Company Value. Solvency has a negative influence on company value. 
Co-Authors Ahmad, Shidq Dhiyaurrahman Amirah Bakry, Moh Iqbal Bakry, Mohammad Iqbal Balgis Balgis DHARMA, Dewa Made Adi Indah, Ni Luh Dian Sundari Kusuma, I Made Ari Latifah Sukmawati Yuniar Lembah, Amelia Amanda Masruddin Mile, Yuldi Muliati Nanda Nanda Nurdin, Jurana Parwati, Ni Made Suwitri Rahayu Indriasari Shabrina, Nur Rahma Tanra, Andi Ainil Mufidah Totanan, Chalarce