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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 SENMEA Journal of Marketing Management and Innovative Business Review E-JURNAL AKUNTANSI
Natalia Paranoan
Universitas Kristen Indonesia Paulus
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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Journal : Journal of Development Research

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The Effect of Financial Technology Implementation and Employee Digital Literacy Levels on the Accounting Information System at Bank Papua, South Sulawesi Branch Cathalina, Chintya; Toratu, Xenia Vincensia; Sambara, Ratu; Paranoan, Natalia; Daud, Maiercherinra
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.v9i2.489

Abstract

This study analyzes the effect of Financial Technology (fintech) implementation and employees’ digital literacy levels on the Accounting Information System at Bank Papua, South Sulawesi Branch. A quantitative approach was employed using a survey of 36 respondents who are directly involved in operating the accounting information system. The data were analyzed using multiple linear regression to examine both partial and simultaneous influences among the variables. The results indicate that fintech implementation and employees’ digital literacy levels have a positive and significant effect on the accounting information system, both partially and simultaneously. The combined contribution of the two variables reached 74.3%, suggesting that the effectiveness of fintech implementation is strongly influenced by employees’ digital literacy. These findings highlight the importance of enhancing digital competencies among human resources to optimize the performance of modern accounting information systems in the banking sector.
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 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