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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Journal of Development Research JIA (Jurnal Ilmiah Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) Jurnal Impresi Indonesia ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Artificial Intelligence and Digital Business MDP Student Conference Blantika : Multidisciplinary Journal Journal of Marketing Management and Innovative Business Review E-JURNAL AKUNTANSI

Natalia Paranoan

Universitas Kristen Indonesia Paulus

Author-ID : 340233

Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT Pasanda, Erna; Paranoan, Natalia
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract. The Effect of Gender and Audit Experience on Audit Judgment. This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates that gender does not significantly influence auditÂ judgmentÂ whileÂ auditÂ experience significantlyÂ influencesÂ auditÂ judgment. ClientÂ credibilityÂ doesÂ notÂ moderateÂ theÂ influenceÂ ofÂ genderÂ andÂ auditÂ experienceÂ on the audit judgment.Abstrak: Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Penelitian ini bertujuan menelaah pengaruh gender dan pengalaman audit terhadap audit judgment serta pengaruhÂ gender dan pengalaman audit terhadap audit judgment yang dimoderasi oleh kredibilitas klien. Penelitian ini dilakukan pada auditor yang bekerja pada KAP di Makassar Propinsi Sulawesi Selatan dengan menggunakan survey. Teknik pengambilan sampel dalam penelitian ini adalah random sampling berdasarkan pertimbangan (judgment). Data yang terkumpul dianalisis dengan menggunakan Regresi dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gender tidak berpengaruh secara signifikan sedangkan pengalaman audit berpengaruh secara signifikan terhadap auditÂ judgment.Â Kredibilitas klien tidak memoderasi pengaruh gender dan pengalaman audit terhadap audit judgment.

Efektivitas Pengendalian Internal, Kepuasan Kerja, dan Kecenderungan Kecurangan Akuntansi Paranoan, Natalia; Tandungan, Edmondus Sadesto; Sipi, Afian Dezi Sanda
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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This study aimed to examine the effect of the internal control effectiveness and job satisfaction on the trend of accounting fraud at state-owned enterprises in Makassar. This research conducted at employees of state-owned enterprises. The data collection will be done by using survey through questionnaires taken from state-owned companies in the city of Makassar on 65 respondents and using proportional random sampling. The questionnaire is tested for validity and reliability before collecting research data. Test requirements analysis that includes test instruments and classic assumption test including normality test, test multicoloniarity, heteroscedasticity test and linearity test. Data analysis method is simple regression analysis and multiple regression analysis.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Paranoan, Natalia; Tandirerung, Christina Jeane; Paranoan, Anthon
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.

PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA DOSEN FAKULTAS EKONOMI DI PERGURUAN TINGGI SWASTA DI MAKASSAR Bandhaso, Mira Labi; Paranoan, Natalia
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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This study aims to determine the effect of job satisfaction and motivation on the lecturer performance at private universities in Makassar. The research conducted on the lecturer of faculty of economics at three private universities in Makassar South Sulawesi by using mail survey and sending 150 questionnaires to the respondents. Sampling technique used in this study is random sampling. Data were collected at 101 and analyzed using multiple linear regression analysis. The analysis result showed that job satisfaction gives positive impact and significant on the performance of private university lecturers in Makassar, and motivation gives positive impact and significant on the performance of private university lecturers in Makassar. The results of multiple regression analysis showed motivation and job satisfaction simultaneously have positive and significant impact on the performance of private university lecturers in Makassar.

PENENTUAN HARGA KAIN TENUN PADA DESA SALUALLO KEC.SANGALLA UTARA, KAB. TANA TORAJA Selvi Yanti Patintingan; Natalia Paranoan; Erna Pasanda
Paulus Journal of Accounting (PJA) Vol 1 No 1 (2019): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Penentuan Harga Kain Tenun pada Desa Saluallo Kec. Sangalla Utara Kab. Tana Toraja. Penelitian ini merupakan penelitian lapangan dan kepustakaan dengan menggunakan metode deskriptif kualitatif, yang bertujuan untuk mengetahui penentuan harga kain tenun pada Desa Saluallo, Kec.Sangalla Utara, Kab. Tana Toraja. Teknik pengumpulan data yang dilakukan yaitu, observasi, wawancara, dan dokumentasi. Penelitian ini dilakukan dengan mewawancarai informan dalam hal ini pengrajin tenun dan para pengepul kain tenun untuk mengetahui bagaimana penentuan harga kain tenun dikalangan pengrajin tenun dan di kalangan pengepul. Hasil penelitian menunjukkan bahwa harga kain tenun ditentukan oleh faktor biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik, untuk penentuan harga.

GOING CONCERN DALAM METAFORA ONDEL-ONDEL Chalarce Totanan; Natalia Paranoan
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Going Concern dalam Metafora Ondel-Ondel. Artikel ini berusaha mengungkap bahwa konsep going concern berlaku tidak hanya bagi perusahaan tetapi juga dalam budaya (dalam hal ini ondel-ondel dalam budaya Betawi). Metode yang digunakan adalah analisis semiotika terhadap ondel-ondel sebagai simbol keberlanjutan masyarakat Betawi. Hasil analisis menunjukkan bahwa ondel-ondel merupakan simbol dari “seniman jalanan.” Hal ini merupakan akibat logis dari perubahan sosial, teknologi, dan perspektif baru budaya modern. Meskipun demikian, simbol tersebut tetap disosialisasikan secara turun-temurun supaya tetap going concern dalam jangka panjang.Abstract: Going Concern in Ondel-Ondel Metaphor. This article seeks to reveal that the concept of going concern applies not only to companies but also to cultures (in this case ondel-ondel in Betawi culture). The method used is semiotic analysis of ondel-ondel as a symbol of sustainability in Betawi society. The results show that ondel-ondel is a symbol of "street artists." This is the logical consequence of new social, technological, and cultural changes in modern culture. Nevertheless, the symbols are still socialized in order to keep going concern in the long run.

RISET NON POSITIVISTIK AKUNTANSI DALAM TIGA PARADIGMA: INTERPRETIF, KRITIS DAN POSMODERNISME Natalia Paranoan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Non positivistik research methodology has been progressing very rapidly. However, the perception of most people still consider that this study as research with nonmatematik procedure, make meaning (rather than empirical analysis) on qualitative data based on the results of the study according to the grass root. Now a new vision, a new paradigm and a new perspective began to flourish in non positivistic research. Charasteristics of the new dominant is: critically on existingparadigms and evolving conceptualization, understanding and giving the meaning of the truth of the future. Of which have emerged and grown at least a critical attitude towards the old vision. With this latest growth, prestige positivism philosophy that permeates the tradition of social science and humanities development since the nineteenth century to fade. This article discusses the nonpositivistic research in three paradigms; interpretive, critical and postmodern as well as the implications for accounting research in the future.

Akuntabilitas Berbasis Karma Natalia Paranoan; Chalarce Totanan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The purpose of this study is to reveal the meaning of accountability in financial management at Pura Giri Natha Makassar. The research method using qualitative methods with interpretive paradigm that emphasizes deep understanding of the meaning of accountability by actors and society. The results of this study revealed that accountability is not merely to be accompanied by the documents sources, accountability is not demanding the fulfillment of accounting standard with the technology and modern accountability systems, the principle of karma became the main stronghold of accountability, in which the actor's behavior is restricted by the Moksartam Jagat Dita principle. Keywords: Accountability, financial management, karma, moksartam jagat dita.

Tata Kelola Keuangan pada Objek Wisata Ke’te Kesu di Kabupaten Toraja Utara Carolus Askikarno Palalangan; Natalia Paranoan; Erna Pasanda
Jurnal Buana Akuntansi Vol 4 No 2 (2019): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Tata kelola merupakan mekanisme pengelolaan sumberdaya, ekonomi dan sosial yang melibatkan pengaruh sektor pemerintah dan sekton non-pemerintah dalam suatu usaha kolektif. Adapun tata kelola pariwisata merupakan bentuk pengaturan hubungan antara pelaku wisata dengan sumberdaya wisata, konsumen, pemerintah, pihak-pihak lain yang mempunyai kepentingan terhadap sumber daya wisata yang sama. Penelitian ini bertujuan memberikan informasi mengenai Tata kelola Keuangan di objek wisata Ke’te’ Kesu’ Kabupaten Toraja Utara. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Jenis data terdiri dari data primer yang diperoleh melalui wawancara dan observasi. Sedangkan data sekunder berasal dari dokumen laporan, peraturan-peraturan yang berkaitan dengan masalah yang akan diteliti. Hasil penelitian mengenai Tata kelola keuangan di objek Wisata Ke’te’ Kesu’ Kabupaten Toraja Utara. Hasil penelitian menunjukkan bahwa Tata kelola keuangan pada objek wisata Ke’te’ Kesu’ di Kabupaten Toraja Utara, dalam pemasukannya setiap bulannya akan dibagi ke setiap pengelola seperti: Pemda, Biaya untuk renovasi rumah adat, Biaya upah tenaga kerja, Biaya promosi, Biaya upah pungut, Biaya ATK, Biaya kebersihan. Kata Kunci: tata kelola, keuangan, objek wisata

AKUNTABILITAS PA’BULULONDONGAN RAMBU SOLO’ PADA BUDAYA MAMASA Sriningsi; Natalia Paranoan; Sita Yubelina Sabandar
Paulus Journal of Accounting (PJA) Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Penelitian ini bertujuan untuk mengungkap makna Akuntabilitas Pa’bululondongan Rambu Solo’ pada Budaya Mamasa. Metode yang digunakan dalam menganalisis data tersebut ialah kualitatif dengan melakukan wawancara mendalam kepada informan. Hasil penelitian menunjukkan bahwa dalam Akuntabilitas Pa’bululondongan Rambu Solo’ terjadi perputaran uang yang bersumber dari pajak (Cok) dan uang taruhan (Torok) yang kemudian dikelola oleh bandar judi untuk dialokasikan kepada pihak yang berhak mendapatkan pembagian hasil. Dalam aktivitas Pa’bululondongan selain makna akuntabilitas, juga terdapat makna dari aspek spiritual, aspek sosial, aspek budaya dan aspek keuangan.

Co-Authors Afian Dezi Sanda Sipi Agustinus Amson Padolo Anggraini, Dea Pricilia Anggun, Victoria Anthon Paranoan Apriana Toding, Apriana Aprianus Baharuddin Bandhaso, Mira Labi Beatrix Putri Danduru Beloan, Bertha Bertha Beloan Bonai, Amawi Mose Arens Bungin Bunga Allo Carolus Askikarno Palalangan Cathalina, Chintya Clint William Johanes Ferdinandus Daud, Maiercherinra Erna Pasanda Frely Gunadi, Hendrik Ineltasya Kema, Febrini Kezia Angriani Nura Londongallo, Megawaty Mira Labi Bandhaso Naomi Patiung Nur Eny Padolo, Amson Paranoan, Anthon Pasae, Yoel Pasepang, Chelin Priskilia Pasule, Yandry Payuk, Ratna Petrus Mana Puput T, Astuti Rada Raturayawan Revilina, Feby Sakaor, Diva Srani Sambara, Ratu Sanda Sipi, Afian Dezi Sarah Selvi Yanti Patintingan Sipi, Afian Dezi Sanda Sita Yubelina Sabandar Sriningsi Tandirerung, Christina Jeane Tandungan, Edmondus Sadesto Toratu, Xenia Vincensia Totanan, Chalarce Trisnanto, Trisnanto Videlia Timang Wage Marcos Malima Wospakrik, Sartje Yermia William Yulinda Bunga Ranteallo Yusriani Viviansri

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