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Pengaruh Product Knowledge, Literasi Keuangan Terhadap Keputusan Menabung Pada Bank BJB Makassar Payuk, Ratna; Paranoan, Natalia; Sipi, Afian Dezi Sanda
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.10595

Abstract

This research aims to examine the influence of product knowledge and financial literacy on customers' decisions to save at Bank BJB Makassar branch. The respondents in this study were 60 respondents who were customers who had savings at the Makassar branch of Bank BJB. By determining the sample size using the Roscoe formula. Furthermore, to measure the size of the research, a Likert scale was used with a test using the SPSS Version 26 program. Data analysis was carried out using multiple linear regression analysis, classical assumption tests, hypotheses, ANOVA tests and coefficient determination. The research results show that product knowledge and financial literacy have a significant effect on customers' decisions to save 30% at Bank BJB Makassar branch, with a value obtained of 0.306.
Analisis Pengendalian Intern Atas Persediaan Barang Dagang Pada PT XYZ Anggun, Victoria; Paranoan, Natalia; Sanda Sipi, Afian Dezi
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.10638

Abstract

The more technology develops in the business world, the more competition in the business world increases. Problems regarding inventory such as excess or lack of stock. Therefore, the company must have good internal control to minimize the risk of major losses for the company. Because there are quite a lot of types of products and mobility of goods in and out, the problem that is feared will occur is the physical difference between the inventory in the warehouse and the amount recorded in the inventory book, loss or theft of stock. This study uses a qualitative descriptive method. Overall, PT Anugerah Karya has not fully implemented the five components of COSO. There are still a number of fundamental problems that need to be addressed. The results of this study indicate that internal control at PT Anugerah Karya Magantha is less effective with the internal inventory control standards according to COSO
Analisis Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) di Puskesmas Babo Kabupaten Teluk Bintuni Pasule, Yandry; Paranoan, Natalia; Padolo, Amson
ARZUSIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i4.6589

Abstract

The main issue addressed in this study concerns the management of Bantuan Operasional Kesehatan (BOK) funds at Babo Community Health Center (Puskesmas Babo), Teluk Bintuni Regency, which are provided by the central government to support improvements in basic health services in accordance with the Minimum Service Standards (SPM). This study aims to analyze the BOK fund management process, encompassing the stages of planning, implementation, recording, and reporting. A qualitative approach was employed, utilizing data collection techniques including direct observation, in-depth interviews with key informants, and document analysis. The findings reveal that BOK fund management begins with the preparation of the Activity Proposal Plan (RUK), which is finalized into the Activity Implementation Plan (RPK) through a joint review process with the District Health Office and the Ministry of Health. Upon approval, fund disbursement follows the Fund Withdrawal Plan (RPD), verified by the District Health Office and the Regional Financial and Asset Management Agency (BPKAD). Financial transactions are systematically recorded, and reporting is carried out based on disbursement stages and coordinated with the District Health Office. The study concludes that BOK fund management at Puskesmas Babo has been implemented adequately, with appropriate targeting and alignment to health service priorities. The findings imply that transparent and accountable BOK fund management contributes to improved access and quality of basic health services and may serve as a replicable model for other community health centers.
Analisis Akuntabilitas dan Transparansi Laporan Keuangan Gereja Toraja Mamasa pada Jemaat Getsemani Sipatuo Kema, Febrini; Pasepang, Chelin Priskilia; Revilina, Feby; Paranoan, Natalia; Sipi, Afian Dezi Sanda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3504

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat akuntabilitas dan transparansi dalam penyusunan serta penyajian laporan keuangan pada Gereja Toraja Mamasa Jemaat Getsemani Sipatuo sebagai organisasi nirlaba yang mengelola dana publik dari persembahan jemaat. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus untuk memperoleh pemahaman mendalam mengenai praktik pelaporan keuangan yang berlangsung dalam konteks operasional gereja. Data penelitian dikumpulkan melalui wawancara mendalam, observasi langsung, serta telaah dokumentasi terhadap bukti transaksi dan warta jemaat. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan keuangan telah dijalankan melalui mekanisme pencatatan dan penyampaian laporan kepada majelis gereja secara berkala sesuai pedoman AD/ART dan Pedoman Perbendaharaan GTM. Namun, pencatatan yang masih dilakukan secara manual menyebabkan potensi kesalahan perhitungan dan ketidaktelitian, sehingga akuntabilitas belum sepenuhnya optimal. Di sisi lain, transparansi dinilai cukup baik karena laporan keuangan rutin diumumkan melalui warta jemaat mingguan dan pengurus bersikap terbuka terhadap pertanyaan maupun klarifikasi dari jemaat. Meskipun demikian, praktik transparansi tersebut belum didukung sistem dokumentasi dan publikasi yang terstruktur. Secara keseluruhan, penelitian ini menegaskan perlunya peningkatan kualitas pelaporan melalui penggunaan sistem pencatatan yang lebih modern, penguatan pengawasan internal, serta penerapan standar pelaporan nirlaba seperti ISAK 35 agar kepercayaan dan partisipasi jemaat dapat semakin ditingkatkan.
Service Quality and Workplace Conditions as Determinants of Civil Servant Satisfaction: A Study from Central Papua Province Bonai, Amawi Mose Arens; Paranoan, Natalia; Sabandar, Sita Yubelina
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Mariobre, December 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i2.389

Abstract

This study investigates the impact of service quality and work environment on employee satisfaction at the Regional Agency for National Unity and Politics in Central Papua Province, Indonesia. Utilizing a quantitative approach, data were collected from 40 civil servants through structured questionnaires. The results were analyzed using multiple linear regression. The findings indicate that both service quality and work environment significantly influence employee satisfaction, with work environment emerging as the more dominant factor. This highlights the critical role of creating a conducive and supportive workplace in enhancing job satisfaction within public institutions. The implications of this research suggest that regional government bodies aiming to improve employee satisfaction should prioritize internal service quality while ensuring a positive work environment. This study contributes to the literature on public sector human resource management by providing empirical evidence from a newly established autonomous region in Indonesia. Limitations and directions for future research are also discussed.
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.
ANALISIS BANTUAN SOSIAL TUNAI PADA MASYARAKAT MISKIN DI KABUPATEN INTAN JAYA PROVINSI PAPUA BARAT: ANALISIS BANTUAN SOSIAL TUNAI PADA MASYARAKAT MISKIN DI KABUPATEN INTAN JAYA PROVINSI PAPUA BARAT Salo Holombau; Paranoan, Natalia; Manuel August Todingbua
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): 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

Abstract

Penelitian ini bertujuan untuk menganalisis bantuan sosial tunai tpada masyarakat miskin serta menganalisis faktor penghambat penyaluran BST di Kabupaten Intan Jaya Provinsi Papua Tengah. Informan penelitian ini sebanyak 7 orang penyalur/staff Dinas Sosial dan masyarakat penerima bantuan. Metode analisis data yang akan digunakan dalam penelitian ini menggunakan indikator evaluasi kebijakan. Data yang digunakan adalah data primer dengan melakukan observasi dan wawancara langsung kepada pegawai dan masyarakat di Kabupaten Intan Jaya Provinsi Papua Tengah. Hasil dari penelitian ini adalah 1)Penyaluran BST hendaknya memenuhi standar efektifitas, kecukupan, pemerataan, responsif dan ketepatan, 2) Faktor penghambat penyaluran BST di Kabupaten Intan Jaya adalah sulitnya medan dan lokasi yang terpencil serta pendidikan masyarakat yang rendah sehingga menyulitkan kerjasama dalam penyaluran bantuan.
UNDERSTANDING THE FORMATION OF BOARDING HOUSE RENT PRICES: RESEARCHING THE PERSPECTIVES OF OWNERS AND TENANTS AROUND THE CAMPUS OF UNIVERSITAS KRISTEN INDONESIA PAULUS Lenong, Arliana; Bunga, Oktaviara; Ulandari, Eva; Natalia Paranoan; Maiercherinra Daud
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.18663

Abstract

This study aims to thoroughly analyze the factors considered, tenants' perceptions, and strategies used by boarding house owners in setting rental prices. It employs a qualitative approach with a case study method. Data were collected through in-depth interviews with two boarding house owners and six tenants, as well as through direct observation of the boarding houses' facilities, services, and environments. The findings indicate that the main factors influencing rental prices are tenant comfort, facility completeness, cleaning services, security, parking availability, and strategic location. There are differences in the emphasis on price-determining factors between the two owners: Kinawa focuses more on comfort and location, while Otomona emphasizes complete facilities, cleaning services, and parking. Tenants generally perceive rental prices positively, considering them aligned with the facilities and services received. The owners’ strategies for setting prices include conducting market surveys, implementing an “open-close boarding house” system, and utilizing social media for promotion. This study also reveals that boarding house rental prices are determined by a combination of economic factors, varying managerial strategies among owners, and tenants’ perceived value.
Analisis Implementasi QRIS sebagai Sistem Pembayaran Digital pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kelurahan Kapasa, Kota Makassar Paliling, Duni; Siswanto, Geris; Innes, Innes; Paranoan, Natalia; Mangngalla, Muliani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6414

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Quick Response Code Indonesian Standard (QRIS) sebagai sistem pembayaran digital pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Kapasa, Kota Makassar. Penelitian ini dilatarbelakangi oleh meningkatnya digitalisasi transaksi keuangan serta dorongan pemerintah dan Bank Indonesia dalam memperluas inklusi keuangan melalui sistem pembayaran non-tunai. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan mengacu pada kerangka Unified Theory of Acceptance and Use of Technology (UTAUT) untuk memahami faktor-faktor yang memengaruhi penerimaan dan penggunaan QRIS. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi terhadap lima pelaku UMKM dari sektor jasa dan kuliner serta dua pelanggan pengguna QRIS. Hasil penelitian menunjukkan bahwa implementasi QRIS memberikan manfaat nyata bagi UMKM, antara lain meningkatkan efisiensi dan kecepatan transaksi, mempermudah pencatatan keuangan, mengurangi risiko kehilangan uang tunai, serta meningkatkan kenyamanan dan kepuasan pelanggan. Persepsi manfaat (performance expectancy) dan kemudahan penggunaan (effort expectancy) menjadi faktor dominan yang mendorong adopsi QRIS, didukung oleh pengaruh sosial terutama dari pelanggan generasi muda serta kondisi pendukung berupa akses perbankan digital. Namun demikian, penelitian ini juga menemukan sejumlah kendala dalam implementasi QRIS, seperti gangguan jaringan internet, rendahnya literasi digital pelanggan lanjut usia, kesalahan input nominal transaksi, serta potensi penipuan digital. Secara keseluruhan, QRIS berkontribusi positif terhadap transformasi sistem pembayaran UMKM di Kelurahan Kapasa, namun optimalisasi penggunaannya memerlukan dukungan infrastruktur, edukasi digital berkelanjutan, serta pendampingan dari pemerintah dan lembaga keuangan agar adopsi teknologi pembayaran digital dapat berjalan lebih inklusif dan berkelanjutan.