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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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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.
Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management Agency of Intan Jaya Regency Trisnanto, Trisnanto; Paranoan, Natalia; Toding, Apriana
Jurnal Impresi Indonesia Vol. 4 No. 3 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i3.6346

Abstract

This study aims to analyze Policy Evaluation in Budget Determination at the Regional Revenue, Financial and Asset Management Agency of Intan Jaya Regency. This study uses a qualitative approach. The object of this research is at the Regional Revenue, Financial and Asset Management Agency of Intan Jaya Regency. Data sources are from primary data and secondary data. Data collection methods: observation, documentation interviews. The informants of this research are 5 employees at the Regional Revenue, Financial and Asset Management Agency of Intan Jaya Regency. Data analysis uses Qualitative descriptive analysis, ranging from Data Reduction, Data Presentation and Conclusion Drawn. This study concludes that: 1) The budget determination process at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) of Intan Jaya Regency, takes place in several stages, starting from policy formulation to the formation of Regional Regulations (Perda) and Regent regulations. The involvement of various parties, including the Regional Revenue and Expenditure Budget (APBD) team and teams from outside the APBD. 2) The budget determination policy at BPPKAD Intan Jaya Regency shows a strong commitment to improve regional financial management through the implementation of performance-based budgeting, stakeholder participation, compliance with regulations, and transparency and continuous evaluation. 3) The implementation of the budget determination policy at BPPKAD Intan Jaya Regency faces significant challenges stemming from limited human resources in the financial sector and the dissatisfaction of some OPDs with the distribution of the budget ceiling. These challenges can hinder the effectiveness of budget management and its impact on regional development.
Analisis Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah Daerah dalam Mewujudkan Good Governance (Studi Kasus pada Inspektorat Provinsi Papua Tengah) Wospakrik, Sartje; Paranoan, Natalia; Pasae, Yoel
Blantika: Multidisciplinary Journal Vol. 3 No. 5 (2025): Special Issue
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i5.344

Abstract

Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) menjadi aspek krusial dalam mewujudkan tata kelola pemerintahan yang baik (good governance). Inspektorat Provinsi Papua Tengah memiliki peran strategis dalam mengawasi dan mengevaluasi kinerja instansi pemerintah daerah. Namun, tantangan seperti kurangnya pemahaman tentang akuntabilitas, keterbatasan sumber daya, serta ketidakefektifan pengawasan masih menjadi hambatan utama. Penelitian ini bertujuan untuk menganalisis penerapan SAKIP di Inspektorat Provinsi Papua Tengah dan dampaknya terhadap transparansi, akuntabilitas, serta kepercayaan masyarakat terhadap pemerintah daerah. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis secara deskriptif dengan teknik reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan SAKIP di Inspektorat Provinsi Papua Tengah telah meningkatkan efektivitas pengelolaan anggaran, transparansi laporan kinerja, serta keterlibatan masyarakat dalam pengawasan. Selain itu, adanya audit berkala dan pelatihan pegawai berkontribusi terhadap peningkatan kualitas layanan publik. Namun, masih ditemukan kendala dalam hal optimalisasi teknologi informasi serta konsistensi penerapan standar akuntabilitas di berbagai unit kerja. Kesimpulannya, penerapan SAKIP berperan signifikan dalam mewujudkan good governance. Untuk meningkatkan efektivitasnya, diperlukan optimalisasi sistem teknologi, peningkatan kapasitas SDM, serta penguatan pengawasan dan evaluasi secara berkelanjutan.
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.
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