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All Journal Media Kesehatan Masyarakat Indonesia Media Gizi Pangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kolaboratif Sains Jurnal Gizi Masyarakat Indonesia (The Journal of Indonesian Community Nutrition) Akuntansi: Jurnal Riset Ilmu Akuntansi Studia Ekonomika GoodWill Journal of Economics, Management, and Accounting AJCD
Rahayu Indriasari
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Laju Pertumbuhan, Efektivitas, dan Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Sigi Periode 2019-2023 Fathia Fathia; Dwi Farradilla; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i1.276

Abstract

This study aims to determine the growth rate of effectiveness and contribution of regional levies to the original regional income of Sigi Regency during the 2019-2023 period. The method used in this study is descriptive with a quantitative approach. The results of this study indicate that the growth rate of Regional Retribution of Sigi Regency during the 2019-2023 period falls into the unsuccessful criteria with an average percentage of 29.69 percent, and the percentage continues to fluctuate, which in 2019 to 2021 decreased but increased again in 2022 to 2023. The highest growth rate percentage only reached 127.56 percent in 2023, and the lowest was -12.84 percent in 2020. Meanwhile, the effectiveness of regional retribution revenue of Sigi Regency for the 2019-2023 period continues to fluctuate, with an average percentage of 88.44 percent which falls into the fairly effective criteria. The highest percentage of effectiveness reached 100.83 percent in 2020 and the lowest percentage reached 71.78 percent in 2022. And the contribution of regional levies to PAD Sigi Regency for the 2019-2022 period falls into the very low criteria with an average percentage of 03.81 percent. The highest percentage of contribution only reached 07.64 percent in 2023, and the lowest percentage was only 02.05 percent in 2023, so the author hopes that the Sigi Regency Government will be able to increase its Regional Retribution revenues again.
Pengaruh Harapan Kerja, Persepsi, Karakteristik Pribadi terhadap Minat Mahasiswa Memilih Jurusan Akuntansi di Universitas Tadulako Moh Noviar Lawasa; Nurhaniva A; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2892

Abstract

This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.
Praktek Apptita’galak Tana (Gadai Sawah) dalam Perspektif Akuntansi Syariah Wa Jana; Khairunnisa Kahar; Teguh Setiawan; Nina Yustina; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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Abstract

Abstract. This research aims to explore the meaning of informants' experiences in the practice of pawning, analyze the relationship between relevant statements, and describe the practice of pawning rice fields from the perspective of local wisdom values based on the provisions of Islamic sharia. The method used in this research is a qualitative approach with the phenomenological method. The research was conducted for approximately 3 (three) months (January-March 2022) in Bontolangkasa village. Appita'galak Tana means turning cultivated rice fields into collateral to get funds quickly. The values of tolerance and solidarity that underlie the practice of Appita' galak tana in Bontolangkasa village are a manifestation of the pacce values of the Bugis people to strengthen brotherhood through strong tolerance and solidarity. The appita'galak tana transaction has met the required criteria, namely that there is a debt transaction that was carried out because of the need for funds and no recording was carried out and there were no witnesses, where only two parties transacted, the land owner and the capital owner and were in a state of mind. There is a deviation in the practice of appita'galak tana that cannot be tolerated, namely the use of pawned goods by murtahin. Where the use of pawned goods is caused by borrowing money. This action includes usury an-nasiah even though the land/rice field pawning transaction already has permission from rahin.
Basic environmental accountability in the yadnya ceremony in Malakosa Village, Indonesia Jurana Jurana; Rahayu Indriasari; Chalarce Totanan; Ni Made Suwitri Parwati; Arung Gihna Mayapada; Muhammad Ilham Pakawaru
AMCA Journal of Community Development Vol. 2 No. 1 (2022): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v2i1.89

Abstract

This study aims to explain the basis of environmental accountability implemented in the Yadnya ceremony in Malakosa Village, Parigi Moutong, Indonesia where majority of the population is Balinese Hindu. The research method employed is qualitative descriptive. This study reveals that the concept of environmental accontability in the Yadnya ceremony in Malakosa Village is based on the Tri Hita Karana values. Tri Hita Karana value is a form of self-reminder and self-control to maintain one’s relationship with God, human, and environment. This concept emphasizes the balance and harmony values which build the concept of environmental accountability in the Yadnya ceremony. In this culture, humans are commanded to care for the surrounding environment. Tri Hita Karana (THK) is one of the local wisdoms of the Balinese people, the heritage of their ancestors (ancestors) based on Hinduitis. The philosophical aspects of THK are sourced in 4 (four) philosophical thoughts, namely: Theocentric, Cosmocentric, Anthropocentric, and Logocentric aspects. Theocentrism is a theory of philosophical thought that everything comes from God. God is the creator of the universe and its contents. Anthropocentric is a theory of philosophical thought that humans are the center point, because complete humans have tri pramana (sabda, bayu, and idep) which are advantages over other living things, namely having the ability to think. Cosmocentric theory of philosophical thought that nature is the center of everything, while Logocentric is a theory of philosophical thought that the term or statement/expression is the source. In this case, Logocentric animates the term or word harmony in THK which is used as an interpretation of the Balinese philosophy of life which is always in process, changing, innovative, and constructive. In this concept, humans become the central point as well as the subject in the implementation of THK in everyday life, especially at the yadnya ceremony in the village of Malakosa.
Predicting Intention to Use Shopee PayLater Among Accounting Students: A Technology Acceptance Model (TAM) Approach Febriana; Masruddin; Fikry Karim; Rahayu Indriasari
GoodWill Journal of Economics, Management, and Accounting Vol. 4 No. 1 (2024): April 2024
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/njfqsm53

Abstract

This study aims to determine the effect of usefulness and convenience on the interest of Tadulako University students in using Shopee Paylater. This research is descriptive verification research. The questionnaire was distributed to 96 accounting students at Tadulako University. The analysis method used is multiple linear regression analysis. The results concluded that usefulness and convenience have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Usefulness have a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. Convenience has a positive and significant effect on the interest of Tadulako University students in using Shopee Paylater. The research findings have implications for the real practice of using shopee paylater not only among accounting students but also to a wide audience. Further research is suggested to be able to examine more deeply the perspective of convenience and usefulness can be applied to the use of other payment media in real daily practice.
DETERMINING USER SATISFACTION REGIONAL GOVERNMENT INFORMATION SYSTEM (SIPD) USING EUCS MODEL IN REGIONAL FINANCIAL MANAGEMENT Mukhtar, Abdul Hakim; Muhammad Din; Rahayu Indriasari; Erwinsyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.701-715

Abstract

This study aims to examine the factors influencing user satisfaction with the Regional Government Information System (SIPD) in Central Sulawesi Province using the End-User Computing Satisfaction (EUCS) model. This quantitative study employed a causal explanatory design with purposive sampling, involving 80 respondents consisting of Heads of Finance Subdivision and SIPD Operators from 40 Regional Device Organizations (OPD). Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with WarpPLS software. The results indicate that accuracy, ease of use, timeliness, and IT infrastructure have a significant positive effect on user satisfaction, while content, format, and privacy and security have positive but non-significant effects. These findings emphasize the importance of accurate information, user-friendly systems, timely data presentation, and robust technological infrastructure in enhancing SIPD user satisfaction. This study contributes to the development of information system quality theory and offers practical implications for local governments to improve financial governance through infrastructure strengthening and continuous content enhancement.
Analisis Value Added Activities dan Non Value Added Activities Pada Layanan Penjualan Mobil di Kota Palu: Analysis of Value Added Activities and Non-Value Added Activities in Car Sales Services in Palu City Nabila, Siska; Erwinsyah; Rahayu Indriasari
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025 - In Progress
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9346

Abstract

Penelitian ini bertujuan memetakan rangkaian aktivitas dalam proses pelayanan penjualan kendaraan dengan pendekatan Activity-Based Management (ABM) serta mengklasifikasikannya ke dalam aktivitas bernilai tambah (Value Added) dan tidak bernilai tambah (Non-Value Added) berdasarkan waktu dan biaya. Desain penelitian menggunakan pendekatan kualitatif dengan tujuan memahami secara mendalam aktivitas pelayanan penjualan melalui observasi langsung, wawancara mendalam, serta penyebaran kuesioner verifikasi kepada informan yang terlibat langsung dalam proses penjualan. Hasil penelitian menunjukkan bahwa dari dua belas aktivitas yang dianalisis, sebelas tergolong VA karena memberikan kontribusi langsung terhadap pemenuhan kebutuhan pelanggan, sedangkan satu aktivitas, yaitu distribusi unit, merupakan NVA akibat tidak tersedianya stok kendaraan saat transaksi berlangsung. Aktivitas NVA ini memakan waktu 5.760 menit atau 73,62% dari total waktu proses. Setelah dilakukan perbaikan melalui pengendalian persediaan berbasis permintaan aktual, penerapan safety stock, integrasi penjadwalan pengiriman, dan evaluasi pemasok, total durasi proses menurun menjadi 2.061 menit. Perbaikan ini meningkatkan efisiensi waktu sebesar 73,62% dan membuat proses layanan lebih responsif. Penelitian menegaskan bahwa penguatan sistem persediaan merupakan faktor kunci dalam mengurangi pemborosan waktu dan meningkatkan kinerja pelayanan penjualan kendaraan.
Co-Authors Abdul Razak Thaha Abdul Salam Ahmad Fadilah Fadil Aminuddin Syam Andi Chairil Furqan Andi Mardhiyah Idris Anggun Dwi Hardi Arung Gihna Mayapada Aulia Maghfirah Citrakesumasari Citrakesumasari Citrakesumasari Devintha Virani Dwi Farradilla Dwi Sulastri Erwinsyah Fathia Fathia Febriana Fikry Karim Hasnah Assriyah Healthy Hidayanti Healthy Hidayanty Healthy Hidayanty Khairunnisa Kahar Marina Marina Marini Amalia Mansur Marini Amaliah Mansur Masruddin Moh Noviar Lawasa Muhammad Din Muhammad Ilham Pakawaru Mukhtar, Abdul Hakim Nabila, Siska Ni Made Suwitri PARWATI Nina Yusnita Yamin Nina Yustina Nugraheni Dwi Pratiwi Putri Nurdin, Jurana Nurhaedar Jafar Nurhaeddar Jafar Nurhaniva A Riska Maya Sari Sabaria Manti Totanan, Chalarce Veni Hadju Wa Jana Yessy Kurniati