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All Journal Jurnal Sinar Manajemen Jurnal Aplikasi Akuntansi Tadulako International Journal of Applied Management (TaJAM) Accounting Studies and Tax Journal AJCD
Mattulada, Andi
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Kinerja Keuangan (UMKM) Melalui Kebijakan Pendanaan dan Modal Kerja di Kabupaten Donggala Rajindra, Rajindra; Mattulada, Andi; Guasmin, Guasmin; Anggraeni, Rasmi Nur; Haryani, Sri
Jurnal Sinar Manajemen Vol 5, No 2 (2018): Jurnal Sinar Manajemen
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i2.297

Abstract

Kebijakan yang dikeluarkan pemerintah selama era reformasi mengindikasikan adanya keberpihakan untuk mempercepat proses pemberdayaan Usaha Mikro, Kecil dan Menengah (UMKM).  Pemerintah Kabupaten Donggala belum optimal dalam memperhatikan potensi UMKM untuk dikembangkan bukan saja pada pemberian bantuan modal tetapi juga pada aspek Kebijakan Pendanaan dan Kemampuan Modal Kerja, sehingga UMKM belum dapat menunjukkan kinerjanya terutama pada aspek Keuangan. Penelitian ini menggunakan pendekatan kuantitatif, dilakukan di Kabupaten Donggala dengan jumlah sampel 326 dari 1752 populasi. Ada pengaruh kebijakan pendanaan dan modal kerja terhadap kinerja keuangan UMKM di Kabupaten Donggala 
ANALYSIS OF THE INFLUENCE OF REGULATION AND MANAGEMENT INFORMATION SYSTEM ON ASSET MANAGEMENT (EMPIRICAL STUDY ON UPT RADIO SPECTRUM MONITORING, DIRECTORATE-GENERAL OF POSTS AND INFORMATICS RESOURCES) Imalia, Norma; Mattulada, Andi; Haris, Nurhayati
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 1 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.22 KB) | DOI: 10.59769/tajam.v4i1.25

Abstract

This research aimed to determine the effect of Regulation and Information Systems on Asset Management. This research applied multiple regression analysis method where sampling technique used systematic sampling with purposive sampling. Based on the results of statistical tests, regulations and information systems have an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. The regulation partially has an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. The information system partially has an influence on asset management at the UPT Radio Frequency Spectrum Monitoring, Directorate-General of Posts and Informatics Resources. Keywords: Regulation, Information Systems, Asset Management.
THE INFLUENCE OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM AND THE USE OF ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS (AN EMPIRICAL STUDY ON THE RADIO FREQUENCY SPECTRUM MONITORING UNIT OF DIRECTORATE GENERAL OF RESOURCES AND EQUIPME Syahriyani, Syahriyani; Mattulada, Andi; Fattah, Vitayanti
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 3 (2022): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.394 KB) | DOI: 10.59769/tajam.v4i3.38

Abstract

This research aims to determine the effect of the Government's Internal Control System and the Use of Accounting Information Systems on the Quality of Financial Reports. The samples were taken through the saturated sampling (census) technique, a sampling technique from all population members, as many as 70 respondents. The data used are quantitative and qualitative, and the data sources used are secondary and primary data. The data analysis used in this research is multiple regression analysis. Based on statistical tests on the Government's Internal Control System and the use of Accounting Information Systems, it influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit, Directorate General of Resources and Equipment of Post and Information Technology. The Government's Internal Control System partially influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit, Directorate General of Resources and Equipment of Post and Information Technology. Accounting Information Systems partially influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit of the Directorate General of Resources and Equipment of Post and Information Technology. Keywords: Internal Control System, Accounting Information System, Financial Report Quality.
PENGARUH KECEPATAN LAYANAN DAN KINERJA PEGAWAI TERHADAP EFEKTIVITAS PELAYANAN PUBLIK DENGAN MENGGUNAKAN APLIKASI SANGU PALU DAN APLIKASI SIPD (STUDI PADA KELURAHAN SE-KECAMATAN PALU TIMUR) Fadillah, Raehan; Masdar, Rahma; Mattulada, Andi; Masruddin, Masruddin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/2jwpkj27

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecepatan layanan dan kinerja pegawai terhadap efektivitas pelayanan publik dengan aplikasi sangu palu dan aplikasi SIPD. Menggunakan pendekatan kuantitatif dan data primer dengan fokus pada pegawai kelurahan se-kecamatan palu timur dengan jumlah populasi 118 orang pegawai dengan perhitungan sampel menggunakan purposive sampling dan hasil akhir sebanyak 44 responden. Hasil penelitian menunjukkan bahwa variabel utama yang dianalisis, yaitu kecepatan layanan dan kinerja pegawai berperan dalam meningkatkan efektivitas pelayanan publik. Penelitian ini diharapkan  dapat memberikan wawasan mendalam tentang bagaimana penerapan aplikasi sangu palu dan SIPD terhadap efektivitas pelayanan publik. Selain itu, penelitian ini juga akan memberikan rekomendasi lebih lanjut mengenai implementasi yang lebih efektif dari kecepatan layanan dan kinerja pegawai dalam meningkatkan efektivitas pelayanan publik.
THE EFFECT OF REGIONAL ORIGINAL INCOME (PAD) AND TRANSFER INCOME ON CAPITAL EXPENDITURE (Case Study on District and City Governments in Central Sulawesi Province) Ngasang, Allika Fitriyah Salsabila; Ridwan, Ridwan; Mattulada, Andi; Jamaluddin, Jamaluddin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (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/fpe71k37

Abstract

This research tends to examine the Influence of Local Original Revenue (PAD) and Transfer Revenue on Capital Expenditure in Regencies/Cities in Central Sulawesi Province. The method used in this study is a quantitative technique with secondary data analysis obtained from the Regional Government Financial Report (LKPD) for the 2021-2023 period. The data analysis technique employed is multiple linear regression to identify the relationship between PAD, transfer revenue, and capital expenditure. The study’s results reveal that PAD has a significantly positive effect on capital expenditure, indicating that increasing PAD encourages higher allocation of capital expenditure. Transfer revenue is also found to have a significantly positive effect on capital expenditure, indicating the important role of fund transfers from the central government in supporting regional development. Generally, this study’s results give implications that PAD management and transfer revenue optimization can be important strategies in increasing capital expenditure capacity for regional development in Central Sulawesi.
THE ROLE OF BUDGET PARTICIPATION IN ENHANCING MANAGERIAL PERFORMANCE OF LOCAL GOVERNMENT AGENCIES MEDIATED BY JOB SATISFACTION Irianto, Okto; Manuhutu, Fenty Yoseph; Mattulada, Andi; Muliati, Muliati; Jamaluddin, Jamaluddin; Usman, Ernawaty; Usman, Rudy
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.776

Abstract

Despite extensive research on budget participation and managerial performance, critical gaps remain regarding the psychological mechanisms through which participation influences performance, particularly in public sector contexts where fiscal decentralization is formal rather than operational. This issue is especially pronounced in Indonesian Special Autonomy regions, where substantial fiscal transfers coexist with persistent performance and accountability challenges. This study investigates whether behavioral engagement mechanisms or structural fiscal arrangements play a more decisive role in shaping managerial performance in Merauke Regency, South Papua. Using cross-sectional survey data from 346 structural officials across 26 government agencies and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM), the results show that budget participation significantly enhances job satisfaction (β = 0.326, p < 0.001) and managerial performance (β = 0.554, p < 0.001). Job satisfaction partially mediates this relationship, accounting for 21% of the total effect. In contrast, fiscal decentralization exhibits no significant effect on either job satisfaction or managerial performance. These findings highlight that, within transitional governance and Special Autonomy contexts, behavioral mechanisms embedded in participatory processes exert stronger influence on performance than formal structural decentralization. By demonstrating the limited effectiveness of fiscal decentralization in the absence of genuine operational autonomy, this study extends goal-setting theory and the two-factor theory to underexplored public-sector contexts. It provides policy-relevant insights for improving governance performance beyond structural reform alone.
The Value of Local Wisdom in the Practice of Fine Fee Treatment at the Mosu`sa Festival, Traditional of the Kaili Da`a Inland Tribe Indriasari, Rahayu; Mattulada, Andi; Pattawe, Abdul; N.S, Jurana; Yuniar, Latifah Sukmawati; Djasman, Nurhaja; Selviani, Andi; Sangadji, Mia Lestari
AMCA Journal of Community Development Vol. 6 No. 2 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i2.462

Abstract

This study aims to reveal the practice of the treatment of fine costs at the Mosu'Sa Traditional Festival of the Kaili Da'a Inland Tribe, Kaliburu Village, Sindue Tombusabora District. Donggala Regency, Central Sulawesi. This research is a qualitative study with ethnographic study analysis techniques. The results of the study found that the traditional festival is not only about the costs in implementing the traditional festival but there is another burden that is an additional burden, namely the cost of customary fines that can occur in the process of implementing the traditional mosu`sa festival due to customary violations. The practice of the treatment of fine costs in the Da'a inland tribe, especially in Kaliburu Village, is about honor, responsibility, and solidarity of one tribe.
Co-Authors Abdul Pattawe Anggraeni, Rasmi Nur Djasman, Nurhaja Ernawaty Usman Fadillah, Raehan Guasmin Imalia, Norma Jamaluddin Jamaluddin Latifah Sukmawati Yuniar Manuhutu, Fenty Yoseph Masruddin Muliati Muliati, Muliati N.S, Jurana Ngasang, Allika Fitriyah Salsabila Nurhayati Haris Okto Irianto, Okto Rahayu Indriasari Rahma Masdar Rajindra Ridwan, Ridwan Rudy Usman Sangadji, Mia Lestari Selviani, Andi Sri Haryani Syahriyani, Syahriyani Vitayanti Fattah