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All Journal Jurnal Akuntansi Multiparadigma Journal of Development Research JIA (Jurnal Ilmiah Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ilmiah Edunomika (JIE) Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) jurnal syntax admiration 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 Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Accountability of Mantaa Duku’ in the Toraja Community Natalia Paranoan; Erna Pasanda; Mira Labi Bandhaso; Anthon Paranoan; Carolus Askikarno Palalangan
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.51436

Abstract

The purpose of this study is to reveal the meaning of accountability in the procession of Mantaa Duku' (distribution of buffalo meat) during the Rambu Solo ceremony (funeral ceremony) in Toraja, Indonesia. This research employs qualitative methods with an interpretive paradigm. Data collection was conducted through observation, in-depth interviews, and documentation involving seven informants. The researcher was directly involved in the daily activities of the informants to obtain valid data. The data was analyzed using the Miles and Huberman method and Ethnography methods to uncover the meaning of accountability in the Mantaa Duku’ procession. The results of this study indicate that the accountability of Mantaa Duku' activities in the Toraja community is centered on upholding the values of transparency, fairness, and responsibility. These values are integral to the community's social and cultural fabric, ensuring that the distribution of buffalo meat is conducted in a manner that reflects communal trust and ethical standards. The findings highlight the importance of cultural practices in shaping the understanding of accountability and demonstrate how traditional ceremonies can embody principles of good governance. This study contributes to the broader discourse on accountability by providing insights from a culturally specific context, emphasizing the role of traditional values in contemporary practices.
Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah Kabupaten Mamasa Hermin Hermin; Natalia Paranoan; Sita Y. Sabandar
Jurnal Syntax Admiration Vol. 5 No. 9 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i9.1559

Abstract

This study aims to examine the contribution, revenue growth, and effectiveness of tourism sector revenue to Mamasa Regency's Regional Original Revenue (PAD) in the 2019-2023 period. Researchers used a qualitative descriptive method with analysis of contribution ratios, growth ratios, and effectiveness ratios. The results showed that the contribution of the tourism sector to Mamasa Regency PAD was still relatively low, with an annual average of 69.26%. The lowest contribution occurred in 2020 at 6.23%, while the highest contribution was recorded in 2023 at 18.59%. The highest tourism sector revenue growth was recorded in 2021 at 125.63%, and the lowest in 2020. The level of effectiveness of tourism sector revenue during 2019-2023 is included in the highly effective category, with an average of 123.12% per year.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Determining the Price of Woven Fabrics in Saluallo Village, Kec. Sangalla Utara, Tana Toraja Regency. This research is a field research and literature using a qualitative descriptive method, which aims to determine the price of woven fabric in the Saluallo Village, Kec.Sangalla Utara, Kab.Tana Toraja. Data collection techniques are observation, interviews, and documentation. This research was conducted by interviewing informants in this case weaving craftsmen and woven fabric collectors to find out how the price of woven fabrics among weaving craftsmen and among collectors. The results showed that the price of woven cloth was determined by factors of raw material costs, direct labor costs and factory overhead costs, for the determination of fair prices.
PERAN DINAS TENAGA KERJA DAN TRANSMIGRASI DALAM UPAYA MENGATASI TINGKAT TINGKAT PENGANGGURAN TERDIDIK DI KABUPATEN TORAJA UTARA Bungin Bunga Allo; Petrus Mana; Natalia Paranoan
Paulus Journal of Accounting (PJA) Vol. 5 No. 2 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis peran Dinas Tenaga Kerja dan Transmigrasi dalam upaya mengurangi masalah pengangguran terdidik di Kabupaten Toraja Utara. Jumlah pengangguran sarjana di Indonesia semakin meningkat dibandingkan dengan tahun-tahun sebelumnya. Hampir 30 persen lulusan terdidik di Indonesia tidak terserap dunia kerja. Bahkan penyumbang paling dominan pengangguran tersebut adalah angkatan kerja lulusan  perguruan tinggi. Kabupaten Toraja Utara memiliki masalah yang sama dalam hal pengangguran terdidik. Lapangan kerja yang ada belum cukup untuk menampung jumlah pertumbuhan pengangguran terdidik, sehingga lulusan pendidikan tinggi dan Sekolah Menengah Atas  banyak yang menganggur. Metode penelitian ini adalah kualitatif deskriptif di mana data dikumpulkan melalui wawancara mendalam kepada informan yang mengetahui permasalahan pengangguran di Kabupaten Toraja Utara.  Hasil dari penelitian ini menunjukkan bahwa pemerintah daerah melalui Dinas Tenaga Kerja dan Transmigrasi telah berperan menekan jumlah pengangguran di Kabupaten Toraja Utara dengan mengambil tindakan yang dapat mengurangi jumlah pengangguran terdidik. Namun diharapkan Dinas semakin berperan dan melakukan kegiatan antara lain   a). Pengembangan Informasi Pasar Kerja (labor market information), b). Pelatihan Kerja,  c) Pengembangan dan bimbingan usaha secara mandiri,  d). Pengembangan usaha informal keluarga,  e) Penempatan tenaga kerja secara langsung di pasar kerja, f) Pengembangan usaha agro-bisnis.
Analisis Kepemimpinan, Pelatihan, dan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Perhubungan Kabupaten Nabire Clint William Johanes Ferdinandus; Baharuddin; Natalia Paranoan
Paulus Journal of Accounting (PJA) Vol. 5 No. 2 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This research aims to determine and analyze the influence of leadership, training, and work discipline on employee performance at the Nabire Regency Transportation Service. The sample that will be used is 40 employees. The data analysis method that will be used in this research is multiple linear regression analysis after fulfilling the classical assumption test. The data used is primary data collected using a questionnaire distributed directly to employees of the Nabire Regency Transportation Service Office. The results of this research show that the leadership and work discipline variables have a significant effect on employee performance, while the training variable does not have a significant effect on employee performance at the Nabire Regency Transportation Service.
PENGARUH INTEGRITAS DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT Natalia Paranoan; Ineltasya; Bertha Beloan; Palalangan, Carolus Askikarno; Beatrix Putri Danduru; Nur Eny
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): 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.v5i1.118

Abstract

The purpose of this study was to examine the effect of auditor integrity and auditor objectivity on audit quality at the Regional Inspectorate Office of Maros Regency. This research uses quantitative research methods. The data obtained by researchers from primary data in the form of questionnaires which were distributed directly to all functional auditors who function as internal auditors at the Regional Inspectorate Office of Maros Regency, totaling 50 people. The results of the research show that the integrity variable has a negative effect and insignificant effect, while the objectivity variable has a positive effect and significant effect on audit quality.
STRATEGI PENGEMBANGAN OBJEK WISATA BUNTU BURAKE DENGAN PENDEKATAN PORTER’S DIAMOND MODEL DI KABUPATEN TANA TORAJA Londongallo, Megawaty; Natalia Paranoan; Naomi Patiung; Agustinus; Sarah; Kezia Angriani Nura
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

So far, the tourism sector's contribution to PAD in Tana Toraja Regency is minimal, even though Toraja is one of the tourist destinations in Indonesia. The decline in tourist arrivals to Tana Toraja in recent years, among other things, apart from the COVID-19 pandemic in 2020-2022, is also the inability of the Tana Toraja Regency government to meet the needs of tourists. The government's role is not yet optimal, and the condition of tourist objects that are not appropriately handled has become the leading cause of the decline in tourist visits. Various strategies have been implemented, but the results are ineffective,  which impacts the tourism sector's low contribution to Regional Original Revenue. This study aims to analyze the strategy for developing the Buntu Burake Tourism Object using the Porter's Diamond Model approach, which will increase the Tourism sector's contribution to PAD. The method used is qualitative and analyzed using Porter's Diamond Model. Informants who will be interviewed in depth are employees from the Department of Tourism, Youth and Sports, tourism industry managers, traders, travel owners, cleaners, and tourists visiting Tana Toraja. The results of this study show that the Buntu Burake tourism development strategy is quite good, but it needs further strategic development so that tourists will increase. This research is expected to benefit academics and the government, especially the Department of Tourism, Youth and Sports, as it relates to developing the tourism industry using Porter's Diamond Model approach to increase the PAD of Tana Toraja Regency.
STRATEGI PENGEMBANGAN OBJEK WISATA PANGO PANGO UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN TANA TORAJA Yusriani Viviansri; Natalia Paranoan; Amson Padolo; Frely; Aprianus; Raturayawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menganalisis strategi pengembangan objek wisata Pango Pango khususnya pada pembangunan infrastruktur jalan, strategi peningkatan kebersihan dan strategi peningkatan kualitas retribusi terhadap pengembangan objek wisata yang dilakukan oleh pemerintah di Kabupaten Tana Toraja untuk meningkatkan PAD. Sumbangan sektor pariwisata terhadap PAD di Kabupaten Tana Toraja masih sangat kecil padahal Toraja adalah salah satu tujuan wisata di Indonesia. Terjadi penurunan kunjungan wisatawan ke Tana Toraja antara lain adalah ketidakmampuan pemerintah Kabupaten Tana Toraja memenuhi kebutuhan wisatawan. Peran pemerintah dan kelembagaan belum optimal serta kondisi objek wisata yang tidak ditangani dengan baik, infrastruktur jalan, kebersihan dan kualitas retribusi telah menjadi penyebab utama penurunan kunjungan wisatawan. Oleh sebab itu perlu pengembangan objek wisata melalui perencanaan strategi di mana strategi pengembangan objek wisata di Kabupaten Tana Toraja selama ini belum efektif yang berdampak pada rendahnya sumbangan sektor pariwisata pada PAD. Metode penelitian yang akan digunakan adalah metode kualitatif deskriptif dan dianalisis dengan analisis Miles dan Huberman. Informan yang akan diwawancara secara mendalam adalah pegawai dari Dinas Pariwisata, Kepemudaan dan Olahraga, pedagang, pengelola industri pariwisata dan wisatawan yang berkunjung ke Tana Toraja. Penelitian ini memberikan manfaat bagi para akademisi dan pihak pemerintah khususnya Dinas Pariwisata, Kepemudaan dan Olahraga terkait dengan strategi pengembangan objek wisata dalam menentukan arah kebijakan dalam penyelenggaraan pemerintahan untuk peningkatan PAD Kabupaten Tana Toraja. Hasil penelitian menunjukkan bahwa strategi pengembangan objek wisata Pango Pango khususnya pada pembangunan infrastruktur jalan, strategi peningkatan kebersihan dan strategi peningkatan kualitas retribusi terhadap pengembangan objek wisata yang dilakukan oleh pemerintah di Kabupaten Tana Toraja untuk meningkatkan PAD belum maksimal. Perlu perhatikan serius dari Pemda untuk meningkatkan jumlah pengunjung.
ANALISIS PROSES PENGELOLAAN BARANG MILIK DAERAH DI KABUPATEN MAMASA Wage Marcos Malima; Natalia Paranoan; Hendrik Gunadi; Yermia William; Yulinda Bunga Ranteallo; Videlia Timang
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menganalisis proses pengelolaan Barang Milik Daerah pada Pemerintah Daerah Kabupaten Mamasa, kendala apa yang dihadapi dalam pelaksanaan pengelolaan Barang Milik Daerah, serta faktor-faktor pendukung dalam pelaksanaan proses pengelolaan Barang Milik Daerah. Penelitian ini menggunakan pendekatan kualitatif dan menggunakan enam orang informan dari pegawai BKAD Kabupaten Mamasa yang paham tentang proses pengelolaan Barang Milik Daerah Pada Pemerintah Daerah Kabupaten Mamasa. Dalam mengumpulkan data tersebut menggunakan observasi, wawancara dan dokumentasi. Pengumpulan data dalam penelitian ini dilakukan dengan cara turun langsung ke lokasi penelitian. Hasil penelitian memberikan gambaran mengenai proses pengelolaan Barang Milik Daerah di Kabupaten Mamasa, faktor penghambat/kendala dan faktor pendukung proses pengelolaan Barang Milik Daerah Pada Pemerintah Daerah Kabupaten Mamasa.
Makna Laba Bagi Pelaku Bisnis Waralaba Natalia Paranoan
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p20

Abstract

The purpose of the study is to uncover the meaning of profits for businesses in the Big Bananas franchise. The phenomenon of franchise business in Indonesia is increasing which was previously dominated by foreign franchise businesses. The study uses qualitative research methods and one key person to uncover profits in the Big Banana franchise business. The results of this study indicate that so far earnings have only been reviewed based on mere earnings material. While profits are also about other contributions from the conduct of business enterprises, such as the highest level of responsibility for the natural environment around the business, including those related to company resources, leadership aspects, and competition aspects in the business world. Then, the meaning of profit for the owner is material profit, satisfaction profit, and social profit. Keywords: The Meaning Of Profit; Franchise; Material Profit; Satisfaction Profit; Social Profit.
Co-Authors Adhesive, Adhesive Afian Dezi Sanda Sipi Agustinus Amawi Mose Arens Bonai Amson Padolo Anggraini, Dea Pricilia Anggun, Victoria Anthon Paranoan Apriana Toding Aprianus Arliana Lenong Baharuddin Beatrix Putri Danduru Beloan, Bertha Bertha Beloan Bungin Bunga Allo Carolus Askikarno Palalangan Cathalina, Chintya Clint William Johanes Ferdinandus Erna Pasanda Eva Ulandari Frely Gunadi, Hendrik Hermin Hermin Ineltasya Innes, Innes Kema, Febrini Kezia Angriani Nura Lebang, Adrian Linda, Abel Londongallo, Megawaty Maiercherinra Daud Maiercherinra Daud Mangngalla, Muliani Manuel August Todingbua Mira Labi Bandhaso Mongan, Frischa Faradilla Naomi Patiung Nur Eny Oktaviara Bunga Paliling, Duni Paranoan, Anthon Pasae, Yoel Pasepang, Chelin Priskilia Payuk, Ratna Petrus Mana Puput T, Astuti Rada Raturayawan Revilina, Feby Sakaor, Diva Srani Salo Holombau Sambara, Ratu Sanda Sipi, Afian Dezi Sarah Selvi Yanti Patintingan Sipi, Afian Dezi Sanda Siswanto, Geris Sita Yubelina Sabandar Sita Yubelina Sabandar Sriningsi Tandirerung, Christina Jeane Tandungan, Edmondus Sadesto Toratu, Xenia Vincensia Totanan, Chalarce Trisnanto Trisnanto Videlia Timang Wage Marcos Malima Wospakrik, Sartje Yandry Pasule Yermia William Yulinda Bunga Ranteallo Yusriani Viviansri