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All Journal EL-MUHASABA Jurnal Akuntansi Multiparadigma Jurnal Akuntansi Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Quantitative Economics and Management Studies Equity: Jurnal Akuntansi Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Applied Accounting Klabat Accounting Review International Journal of Economics, Management and Accounting Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Economic and Business Horizon
Selmita Paranoan
Universitas Tadulako, Palu, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Public Health Social Sciences

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The Influence of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting: Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University MISNAWATI, Misnawati; JURANA, Jurana; IQBAL, Mohammad; PARANOAN, Selmita; FURQAN, Andi Chairil
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1091

Abstract

Abstract This research aims to test and analyze the Direction of Emotional Intelligence, Spiritual Intelligence on the Level of Understanding of Social and Environmental Accounting. Study of 2018-2021 Class of Accounting Students, Faculty of Economics and Business, Tadulako University. This research uses a survey method, using the Slovin method sampling technique. The respondents in this research were students at Tadulako University, Faculty of Economics, majoring in Accounting, totaling 111 respondents. The research method used in this research is quantitative research using multiple linear regression data analysis, data collection techniques using questionnaires. The results of this research show that emotional intelligence and spiritual intelligence simultaneously have a significant effect on the level of understanding of social and environmental accounting. Emotional intelligence partially has a significant effect on the level of understanding of social and environmental accounting, spiritual intelligence partially has a significant effect on the level of understanding of social and environmental accounting
Tameng Keberlangsungan Organisasi: Sisi Gelap Creative Accounting Angelia, Gebriela Christina; Jurana, Jurana; Saleh, Fadli Moh; Paranoan, Selmita
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.007

Abstract

Abstract: Shielding Organizational Sustainability: The Dark Side of Creative AccountingPurpose: To understand the meaning of student perceptions regarding Creative Accounting practices in student activity units.Method: Qualitative method with a phenomenological approach.Results: There are three meanings of student perceptions about Creative Accounting practices. First, students consider the practice of Creative Accounting to be unethical behavior. Second, Creative Accounting functions as a strategy passed down from generation to generation. Third, Creative Accounting practices are interpreted as a shield for organizational sustainability.Novelty: Conceptualization of three meanings of Creative Accounting practices.Contribution: Research on Creative Accounting shows that if a mistake is made repeatedly it will become a normal behavior to do.   Abstrak: Tameng Keberlangsungan Organisasi: Sisi Gelap Creative AccountingTujuan: Untuk memahami makna dari persepsi mahasiswa terkait praktik Creative Accounting pada unit kegiatan mahasiswa.Metode: Metode kualitatif dengan pendekatan fenomenologi.Hasil: Terdapat tiga makna dari persepsi mahasiswa tentang praktik Creative Accounting. Pertama, mahasiswa menganggap praktik Creative Accounting merupakan suatu perilaku yang tidak etis. Kedua, fungsi Creative Accounting sebagai strategi turun temurun. Ketiga, praktik Creative Accounting dimaknai sebagai tameng demi keberlangsungan organisasi.Kebaruan: Terkonsepnya tiga makna atas praktik Creative Accounting.Kontribusi: Dari penelitian tentang Creative Accounting memperlihatkan bahwa sebuah kesalahan jika dilakukan berulang-ulang maka akan menjadi sebuah perilaku yang wajar saja untuk dilakukan.
ESKALASI PENDAPATAN PETANI ANGGOTA CREDIT UNION Adhijagya, Sandhya Dhyana; Paranoan, Selmita
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.23

Abstract

Abstrak - Eskalasi Pendapatan Petani Anggota Credit Union Tujuan Utama - Penelitian ini bertujuan untuk mengetahui hubungan eskalasi pendapatan petani melalui keanggotaan pada credit union .Metode- Penelitian ini menggunakan studi kasus konfiguratif-ideografik. Informan penelitian ini adalah beberapa pengurus credit union.Temuan Utama - Credit union memainkan peran vital dalam meningkatkan perekonomian petani. Peran ini dicapai melalui akses ke layanan keuangan yang terjangkau dan program pembangunan. Sebagai mitra strategis, credit union tidak hanya mengutamakan aspek keuangan, tetapi juga memberikan pembinaan, pendidikan, pelatihan, dan pengembangan kapasitas bagi anggotanya.Implikasi Teori dan Kebijakan – Credit union mendukung kesejahteraan ekonomi dan sosial anggotanya melalui pendidikan, pelatihan, dan solidaritas. Berdasarkan teori institusional dan pemberdayaan ekonomi komunal, lembaga ini memainkan peran kunci dalam struktur ekonomi berkelanjutan dengan memfasilitasi pertumbuhan ekonomi inklusif melalui dukungan finansial dan non-finansial.Kebaruan Penelitian – Penelitian ini mengungkapkan peran strategis credit union dalam pemberdayaan ekonomi petani melalui pendekatan holistik. Abstract – The Income Escalation of Farmer Credit Union MembersMain Purpose - This study aims to determine the relationship between farmers' income escalation through credit union membership.Method - This research employs a configurative-ideographic case study. The informants of this research are several credit union administrators.Main Findings - Credit unions are vital in improving farmers' economy. This role is achieved through access to affordable financial services and development programs. As strategic partners, credit unions prioritize the financial aspect and provide coaching, education, training, and capacity building for their members.Theory and Practical Implications - Credit union supports their members' economic and social well-being through education, training, and solidarity. Based on institutional and communal economic empowerment theories, these institutions play a crucial role in sustainable economic structures by facilitating inclusive economic growth through financial and non-financial support.Novelty - This research reveals the strategic role of credit unions in farmers' economic empowerment through a holistic approach.
Ma’bage Hasele: Sistem Bagi Hasil Persawahan (Studi Etnografi pada petani di Kabupaten Sidenreng Rappang) Hasni, Hasni; Paranoan, Selmita
Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i2.12318

Abstract

Penelitian ini bertujuan untuk mengetahui sistem bagi hasil persawahan di Kabupaten Sidenreng Rappang Provinsi Sulawesi Selatan dan untuk faktor-faktor yang mendorong masyarakat Kabupaten Sidenreng Rappang untuk berbagi hasil persawahan. Jenis penelitian ini tergolong kualitatif, data yang digunakan yaitu data primer. Teknik pengumpulan data dalam penelitian ini berupa observasi, wawancara langsung dengan pihak terkait, dan dokumentasi. Hasil penelitian menemukan bahwa Masyarakat di Kabupaten Sidenreng Rappang sudah lama menggunakan sistem bagi hasil di persawahan dengan istilah ma’bage hasele atau 50% bagi pemilik modal dan 50% untuk penggarap lahan pertanian. Pemilik lahan seharusnya adil dalam pembagian hasil kepada para petani yang bekerja sama dengannya, dan memberikan masukan sesuai dengan hasil perjanjian, sesuai dengan hasil pekerjaan para penggarap lahan pertanian. Bagi petani penggarap agar dapat menjalankan tugasnya sesuai apa diamanatkan dan disepakati, serta tidak menuntut lebih dari apa yang telah disepakati pemilik modal.
Cubizpay: Information System In Credit Union Yusuf, Rolland M; Paranoan, Selmita
International Journal of Accounting and Management Research Vol. 5 No. 1 (2024): Maret 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v5i1.1239

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The Credit Union has implemented information technology in the development of its services by presenting CubizPay. This study aims to determine the benefits of CubizPay in increasing member trust in Credit Union services. This research applies an interpretative approach with interpretative phenomenological analysis, to find out the meaning of user experience in accepting and using CubizPay through interviews and documentation with (5) Credit Union members who are active CubizPay users. This research found that the benefits of CubizPay can increase member trust through transaction transformation in member activities, which is equipped with a reliable security system to protect member transactions, as well as internal controls that help minimize risks in the Credit Union environment. CubizPay as an information system in Credit Unions is known to be able to increase member trust and help the Credit Union's operational activities. This research introduces CubizPay as an information system for Credit Unions in Indonesia.
Determinants of Accounting Students' Perceptions of Earnings Management Practices with the Level of Ethical Knowledge Rinaia, Syafia; Jurana, Jurana; Din, Muhammad; Paranoan, Selmita
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.515

Abstract

Phenomena related to earnings management practices raise ethical dilemmas, especially for accounting students. This research aims to analyze the influence of the ethical orientation of idealism and relativism on accounting students' perceptions regarding earnings management practices with the level of ethical knowledge as a moderating variable. The research was conducted on accounting students at Tadulako University from July to September 2023 with a sample size of 267, with PLS analysis. The research results prove that the influence of idealism has no effect on accounting students' perceptions regarding earnings management practices. Relativism has a positive effect on accounting students' perceptions regarding earnings management practices. The level of ethical knowledge strengthens the influence of idealism and relativism on accounting students' perceptions regarding earnings management practices. Idealism and relativism have a positive simultaneous effect on students' perceptions regarding earnings management practices. Therefore, the results of this research can be used as a reference for academics so that in the learning process they can incorporate ethical values into each lesson and conduct case study discussions regarding accounting scandals that occurred.
The Influence of Organizational Culture, Whistleblowing System, and the Role of Internal Control on Fraud Prevention in Hospitals Hartanti, Firli Adelia; Paranoan, Selmita; Ansar, Muhammad; Yuniar, Latifah Sukmawati
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 6 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/zcb1kw47

Abstract

This study aims to analyze the effect of organizational culture, whistleblowing system, and the role of internal control on fraud prevention at Undata Hospital, Palu City. Primary data collection was carried out using a quantitative approach, namely by distributing questionnaires to 40 employees in the finance staff, education, training and research staff (Diklit), equipment & general staff, and medical service staff. The sampling technique used was random sampling. Data analysis using WarpPLS 7.0. The results showed that organizational culture has no effect on fraud prevention, while the whistleblowing system and internal control have a positive and significant effect on fraud prevention. This study uses a combination of internal control, organizational culture, and whistleblowing system in a hospital environment as a topic of fraud prevention that has not received much attention in previous studies. The conclusion of this study is that, to improve fraud prevention efforts in hospitals, it is very important to strengthen internal control and whistleblower systems.
Silent Revolution: Artificial Intelligence Innovation in Students’ Career Interest in Taxation Bawias, Hizkia Hazael Bezaliel; Yusuf, Rolland M; Paranoan, Selmita
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1247.13-23

Abstract

The development of greater artificial intelligence innovation has silenced the accounting profession, including the field of taxation. This study aims to assess the impact of artificial intelligence on students' career interest in taxation using the diffusion of innovation theory. A quantitative approach with the Partial Least Square (PLS) model was applied with an analysis tool using the WarpPLS 7.0 application, then determining the sample based on purposive sampling techniques with a total of 79 student respondents. The results showed that artificial intelligence innovation, artificial intelligence communication channels, and artificial intelligence adoption decisions had a positive and significant effect on students' career interest in taxation. This study found that the role of artificial intelligence affects knowledge and understanding, motivation and assessment of the work environment by students in the field of taxation. The application of artificial intelligence in the lecture process is necessary to understand in real time the risks and opportunities in the utilization of artificial intelligence under the supervision of educators.
Optimizing Swallow's Nest Tax: Potential, Effectiveness, and Its Role in Regional Economic Development Indaliana, Indaliana; Paranoan , Selmita
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i2.7233

Abstract

The swallow's nest tax holds significant potential to enhance Regional Original Revenue (PAD), particularly in Parigi Moutong Regency, where the swallow's nest industry has experienced rapid growth. However, despite its high potential, actual tax revenue remains relatively low. This study aims to analyze the potential, effectiveness, and contribution of the swallow's nest tax to regional tax revenue in Parigi Moutong Regency. A quantitative descriptive approach is used, incorporating documentation studies, field studies, and literature reviews. Data sources include tax revenue reports from the Regional Revenue Agency (BAPENDA) of Parigi Moutong Regency. The potential tax revenue is estimated based on the number of entrepreneurs, production volume, and selling price of swallow's nests. Tax effectiveness is measured by comparing actual revenue with the set target, while tax contribution is assessed based on its proportion to total regional tax revenue. The findings indicate that the swallow's nest tax potential in Parigi Moutong Regency is substantial, with estimated revenues reaching Rp. 7,824,600,000.00 if all taxpayers comply with regulations. The tax collection effectiveness was relatively high between 2020 and 2022, with percentages approaching or exceeding 100%. However, in 2023, effectiveness significantly declined to 67.53%. Despite its potential, the contribution of the swallow's nest tax to total regional tax revenue remains minimal, averaging only 0.21% from 2020 to 2023. In conclusion, while the swallow's nest tax presents a promising revenue source, its realization remains suboptimal due to challenges in taxpayer compliance and low revenue targets. This study highlights the need for enhanced supervision, increased taxpayer awareness, and stricter enforcement policies to maximize swallow's nest tax revenue and strengthen its contribution to the PAD of Parigi Moutong Regency.
The Effect of Accrual-Based Accounting Training and Assistance on the Knowledge Improvement of Financial Report Management at Local Government Units Din, Muhammad; Paranoan, Selmita; Azdar, Faisal; Ralis, Galing
Economic and Business Horizon Vol. 1 No. 2 (2022): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.2.2022.68

Abstract

This study aims to analyze the role of assistance in preparing the financial report to improve local government financial management by referring to Government Accounting Standards. This study was conducted at a regional apparatus organization (OPD/Organisasi Perangkat Daerah) in the Tojo Una Una’s Financial Management Agency (BPKAD/Badan Pengelolaan Keuangan dan Aset Daerah). The research was conducted with field activities through training to participants. The study evaluated the activity by comparing the results of the pre and post-test participants to assess the benefit. The tests were examined using the Compare Means Paired-Sample T-Test analysis with the Statistical Package for the Social Sciences (SPSS) statistical analysis tool. The results showed the difference between pre-test and post-test scores. These results show that before the administration material’s start, the expenditure’s treasurer received a lower pre-test score than the average post-test score after the material. It indicates that the material was delivered well, and there was the absorption of the material obtained by the community service participants. With the Government Accounting Standards, the financial reports of the central or local government will be of higher quality with the characteristics of understandable, relevant, reliable, and comparable. The findings encourage the reliable government’s financial statements to serve as both a tool of accountability and a basis for decision-making in the local government context.
Co-Authors Abdul Kahar Adhijagya, Sandhya Dhyana Andi Chairil Furqan Angelia, Gebriela Christina Azdar, Faisal Bawias, Hizkia Hazael Bezaliel Daniel Happy Putra Ernawaty Usman Eva Larasati Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Gunarsa, Arif Hartanti, Firli Adelia Hasni Hasni Indaliana, Indaliana Latifah Sukmawati Yuniar M. Yusuf, Rolland Masruddin Mile, Yuldi Misnawati Misnawati Muhammad Ansar, Muhammad Muhammad Din Muhammad Iqbal Muliati Muliati, Muliati Naspia Nina Yusnita Yamin Nurdin, Jurana PAKAWARU, Muhammad Ilham Permadi Suryawan, Bayu Ralis, Galing Rinaia, Syafia Saleh, Fadli Moh Sania, Nuzul Sari, Anik Indah Satriani Satriani Shafira, Andi Nur Ram St Salmah Sharon Sugianto Sugianto Tanra, Andi Ainil Mufidah Tempomona, Irene Agnes Olivia Yulfani Yusuf, Rolland M