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All Journal EL-MUHASABA Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Integritas: Jurnal Antikorupsi 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 International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Equity: Jurnal Akuntansi Journal of Tourism Economics and Policy Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Applied Accounting Klabat Accounting Review International Journal of Economics, Management and Accounting IIJSE Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) Economic and Business Horizon Harmoni Economics: International Journal of Economics and Accounting
Selmita Paranoan
Universitas Tadulako, Palu, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Accounting Reality Behind Waste Scales Paranoan, Selmita; M. Yusuf, Rolland; Yamin, Nina Yusnita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24902

Abstract

This research is based on the rampant scattering of waste, which is no longer considered valuable, so it ends up in landfills. This research focused on the accounting reality of the waste business in the Kawatuna landfill area. This research used a qualitative method with an ethnomethodology approach and data collection techniques in the form of observation, interviews, and documentation to observe the professional behavior of waste pickers and collectors in practicing waste transactions. The results showed that accounting practices in waste transactions support sustainable business relationships in the Kawatuna landfill area. Mutual trust is the main key to building a waste business with the recognition of waste as a valuable asset. The practice of debt and credit that occurs supports simple accounting practices in the waste business. This finding is relevant to the concept of circular economy; the application of the concept supports business processes that involve economic, environmental, and social spheres in forming sustainable businesses.
EVALUATION OF REGIONAL REVENUE AND EXPENDITURE BUDGETS IN THE PALU CITY GOVERNMENT Gollah, Shery Natalia; Paranoan, Selmita; Yamin, Nina Yusnita; Masruddin, Masruddin
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1223

Abstract

Post-calamity 2018 and the COVID-19 pandemic caused the fiscal performance of Palu City Government to change significantly. For this study, the dynamics of the 2019-2023 Palu City APBD are to be evaluated through growth and variance analysis in an attempt to provide responsive fiscal policy recommendations. Quantitative methods apply by processing the secondary data with APBD reports. Results showed an "explosion-consolidation" trend of spending and revenue variance > 100% in 2019-2022 (conservative) that declined to 96.08% in 2023, indicating the necessity to re-adjust PAD projection assumptions; spending variance increased from 57.05% to 95.26%, reflecting an increase in absorption capacity but not yet quantifiable outcome effectiveness. The trend of revenue-expenditure growth reflects an expansionary response in the crisis phase and consolidation in the recovery phase. These findings underscore the necessity to diversify PAD sources, enhance budget projection models with macro-economic drivers and contingency projections, and strengthen the absorption capacity of spending with e-budgeting and real-time monitoring as the basis for adaptive fiscal policies to improve the resilience and accountability of APBD in disaster-prone areas.
The Influence of Village Apparatus Competence, Clarity of Budget Targets, Internal Control System and Siskeudes on Village Fund Management Accountability Permadi Suryawan, Bayu; Paranoan, Selmita; Yamin, Nina Yusnita; Iqbal, Muhammad
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.240

Abstract

The large amount of village funds that go to the village government makes it prone to misuse. Therefore, the community demands good accountability in managing village funds. The aim of this research is to determine the influence of the competence of village officials, clarity of budget targets, internal control systems and siskeudes on accountability in managing village funds. The research was carried out in all villages in the Pamona brother’s region, Poso Regency. The method used in this research is a quantitative method with primary data obtained from 110 respondents who filled in the questionnaire. The results obtained in the research show that the competence of village officials and clarity of budget targets do not affect the accountability of village fund management. Meanwhile, the internal control system and siskeudes variables influence the accountability of village fund management.
KETEPATAN ANGGARAN: MENGURAI EFEKTIVITAS PENGELOLAAN ANGGARAN PENGAWASAN WILAYAH MARITIM SULAWESI TENGAH Satriani, Satriani; Yamin, Nina Yusnita; Paranoan, Selmita; Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1992

Abstract

Pengelolaan dana pengawasan maritim dari kelompok masyarakat pengawas memegang peran krusial dalam menjalankan fungsi pengawasan sumber daya kelautan dan perikanan secara efektif. Penelitian dilakukan untuk memperoleh analisis atas efektivitas pengelolaan dana dalam pelaksanaan pengawasan wilayah maritim Sulawesi Tengah. Penelitian mengeksplorasi secara deskriptif kualitatif untuk menemukan luaran yang menggambarkan perhitungan efektivitas dan hambatan yang timbul dalam pengelolaannya. Temuan penelitian menunjukkan efektivitas pengelolaan dana pada kelompok masyarakat pengawas pada tahun 2022 hingga 2024, dengan nilai efektivitas mencapai 100% yang menggambarkan realisasi dana yang diterima selaras dengan jumlah dana yang dianggarkan sehingga mencerminkan kesesuaian antara anggaran dan sasaran yang dirancangkan. Disamping itu, keterbatasan dana, letak geografis yang luas hingga jumlah kelompok yang banyak menjadi hambatan dalam peningkatan pencapaian pembinaan yang diprogramkan Penelitian berimplikasi pada aktivitas masyarakat dalam pengelolaan dana pengawasan maritim dari kelompok masyarakat pengawas untuk dapat mengadakan suatu strategi yang lebih baik dalam pengelolaan dana, peningkatan infrastruktur serta pendekatan yang lebih terintegrasi dalam pembinaan kelompok
Fraud Prevention: The Contribution of Internal Control, Internal Audit, and Organizational Culture Yulfani; Ansar, Muhammad; Yamin, Nina Yusnita; Paranoan, Selmita; Gunarsa, Arif
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4118

Abstract

Losses within organizations often stem from fraudulent activities, with fraud levels significantly increasing, particularly in the public sector. This study aims to examine the contributions of internal control, internal audit, and organizational culture to fraud prevention efforts at the Regional Inspectorate Office of Central Sulawesi Province. A numerical analysis using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach was applied to 35 auditors as respondents. The findings indicate that internal control and internal audit do not significantly contribute to fraud prevention efforts. However, organizational culture plays a substantial role in preventing fraud. These results suggest the necessity of enhancing understanding regarding the implementation of organizational culture in fraud prevention, both in public and private institutions. Nevertheless, despite their lack of statistical significance, internal control and internal audit remain inseparable components in the broader effort to prevent fraud and organizational losses. Therefore, institutions must reinforce each audit-related element to mitigate the risks of fraud. In conclusion, the study underscores that organizational culture is the most crucial factor in preventing fraud. Thus, strengthening values such as integrity, transparency, and accountability must be prioritized in any anti-fraud strategy.
Factors Influencing Environmental Sustainability Disclosure in the Palm Oil Plantation Sector Masruddin, Masruddin; Muliati, Muliati; Mile, Yuldi; Pakawaru, Muhammad Ilham; Paranoan, Selmita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3669

Abstract

The disclosure of Environmental and Social Responsibility has become increasingly important in the palm oil plantation industry, especially in Indonesia, where environmental and governance issues are often under public scrutiny. This study aims to examine the factors that influence Corporate Social Responsibility (CSR) disclosure in the financial statements of palm oil companies listed on the Indonesia Stock Exchange (IDX). The variables analyzed include profitability, liquidity, leverage, company age, the presence of an independent board of commissioners, and foreign ownership. Using a purposive sampling method, the research selected 10 palm oil plantation companies that reported CSR information from 2016 to 2021, resulting in 60 financial statement observations. Multiple regression analysis was applied to determine the influence of the selected variables on CSR disclosure. The findings indicate that all examined variables significantly affect the level of CSR disclosure. The study concludes that firms with higher profitability, better liquidity, lower leverage, longer operational history, independent oversight, and foreign ownership are more likely to provide comprehensive CSR disclosures in their financial reports.
URGENSI ARTIFICIAL INTELLIGENCE DALAM TRANSFORMASI AKUNTAN(SI) Tempomona, Irene Agnes Olivia; Yusuf, Rolland M; Paranoan, Selmita
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.37

Abstract

Abstrak – Urgensi Artificial Intelligence dalam Transformasi Akuntan(si)Tujuan Utama – Penelitian ini bertujuan untuk menggambarkan pentingnya kecerdasan buatan (AI) dalam profesi akuntan(si).Metode - Penelitian ini menerapkan metode deskriptif kualitatif. Beberapa akuntan yang berpengalaman dalam bidang akuntansi menjadi informan dalam penelitian ini.Temuan Utama – Penelitian menemukan bahwa AI dalam akuntan(si) adalah suatu instumen dengan keterbatasan dan peranan yang saling mendukung. Akuntan perlu mengasah kemampuannya dari segi intelektual, sosial, dan spiritual. Temuan penelitian digambarkan kedalam tiga model gambaran ilustrasi yang sederhana.Implikasi Teori dan Kebijakan – Keberadaan AI memberikan ruang kepada profesi akuntan. Selain itu, teori adaptasi dan TAM relevan dalam mengaplikasikan teknologi AI di lingkup akuntansi.Kebaruan Penelitian – Penelitian ini memberikan model baru gambaran AI yang membantu calon akuntan memperdalam dan memperluas kebidangannya. Abstract - The Urgency of Artificial Intelligence in the Transformation of Account(ants)(ing)Main Purpose - This research aims to illustrate the importance of artificial intelligence (AI) in the account(ants)(ing) profession.Method - This research applies a qualitative descriptive method. Some experienced accountants in the accounting field became informants in this research.Main Findings - The research found that AI in accountant(s) is an instrument with limitations and mutually supporting roles. Accountants need to hone their intellectual, social, and spiritual abilities. The research findings are depicted in three simple illustrative models.Theory and Practical Implications - The existence of AI provides space for the accounting profession. In addition, adaptation and TAM theory are relevant in applying AI technology in accounting.Novelty - This research provides a new model of AI illustration that helps prospective accountants deepen and broaden their field.
DAMPAK DANA TRANSFER DAN FLYPAPER EFFECT PENDAPATAN ASLI DAERAH PADA BELANJA MODAL DI KABUPATEN/KOTA SE-SULAWESI TENGAH Sania, Nuzul; Yamin, Nina Yusnita; Paranoan, Selmita; Tanra, Andi Ainil Mufidah
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.487

Abstract

Desentralisasi fiskal di Indonesia bertujuan untuk memanjukkan kesejahteraan masyarakat melalui belanja daerah termasuk belanja modal. Namun realitanya, dana transfer dari pemerintah pusat masih menjadi sumber utama oleh daerah. Penelitian ini mengkaji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal di Kabupaten/Kota se-Sulawesi Tengah selama periode tahun 2018 – 2022. Penelitian ini menggunakan metode sensus dengan 65 sampel, yakni keseluruhan  Kabupaten/Kota di Sulawesi Tengah. Data sekunder yakni Laporan Realisasi Anggaran APBD di peroleh melalui BPK perwakilan Sulawesi Tengah. Teknik analisis data memakai regresi linier berganda. Hasil penelitian memperlihatkan bahwa PAD dan DAK berpengaruh positif dan signifikan terhadap Belanja Modal. Artinya, bahwa peningkatan PAD dan DAK, semakin tinggi pula Belanja Modal. Namun, DAU tidak memberikan pengaruh secara signifikan. Hal ini memperlihatkan adanya fenomena Flypaper effect, di mana peningkatan DAU tidak mendorong peningkatan belanja modal secara proporsional. Penelitian ini berimplikasi pada upaya memaksimalkan sumber-sumber pendapatan daerah dan pemenuhan belanja modal menjadi penting untuk mencapai kemandirian keuangan, tanpa ketergantungan pada dana transfer dari pemerintah pusat.
THE ROLE OF ACCRUAL ACCOUNTING AND TRANSPARENCY IN ECONOMIC SUSTAINABILITY Shafira, Andi Nur Ram; Furqan, Andi Chairil; Paranoan, Selmita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.495-506

Abstract

This study examines the effect of accrual-based accounting and fiscal transparency, measured through the Corruption Perceptions Index (CPI), on economic sustainability. The analysis uses panel data from 156 countries over the period 2022–2024, resulting in 438 observations. Employing a random-effects regression model, the findings demonstrate that accrual accounting significantly strengthens economic sustainability by improving the quality of financial reporting and enhancing fiscal accountability. Similarly, fiscal transparency, proxied by higher CPI scores, exerts a positive and significant influence by fostering public trust and institutional stability. Conversely, GDP per capita, included as a control variable, does not show a significant effect, indicating that economic capacity alone cannot guarantee sustainability without effective governance. The study contributes theoretically by integrating Sustainable Development Theory and Stakeholder Theory into fiscal governance and provides empirical novelty by simultaneously testing accrual accounting and transparency across countries. Practically, the results underscore the strategic role of governments, auditors, and international institutions in advancing accrual adoption and transparency reforms to sustain long-term economic development.
CONTINGENCY STUDY OF FINANCIAL FRAUD IN VILLAGES: THE ROLE OF LOVE OF MONEY, RELIGIOSITY, AND MORALITY Liise, Sesika; Yamin, Nina Yusnita; Abdullah, M. Ikbal; Paranoan, Selmita; Yuniar, Latifah Sukmawati
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.724

Abstract

Grounded in contingency theory, this study explores how religious beliefs and the love of money affect the propensity to commit fraud within the context of Village Financial Management, with morality examined as a moderating variable. Contingency theory posits that organizational behaviour and control effectiveness depend on situational factors; therefore, differences in moral standards, religious values, and financial attitudes may lead to varying tendencies toward fraudulent behaviour. The research was conducted in 64 village administrations in Sigi Regency, involving 117 village officials as respondents. SEM–PLS was used to analyze the data. The results show that love of money has a positive and significant effect on fraud tendency. In contrast, religiosity has no significant effect, indicating that religious values are not always reflected in financial behaviour. Morality also fails to moderate the impact of love of money on fraud. These findings highlight the dysfunction of authority and lack of functional separation that weaken anti-fraud efforts. The study emphasizes the need to strengthen internal control systems and cultivate ethics and integrity among village officials as part of improving accountability and supporting sustainable village development.
Co-Authors Abdul Kahar Abdul, Abdul Kahar Abdullah, M. Ikbal Adhijagya, Sandhya Dhyana Andi Chairil Furqan Angelia, Gebriela Christina Azdar, Faisal Bawias, Hizkia Hazael Bezaliel Bayu Permadi Suryawan Betty Betty Daniel Happy Putra Ernawaty Usman Eva Larasati Femilia Zahra Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Gunarsa, Arif Hartanti, Firli Adelia Haryono Pasang Kamase Hasni Hasni Indaliana, Indaliana Ismail Ismail Latifah Sukmawati Yuniar Liise, Sesika M. Yusuf, Rolland Masruddin Maya Al Zahra Misnawati Misnawati Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Iqbal Muliati Muliati, Muliati Muwahhidin Muwahhidin Nina Yusnita Yamin Nina Yusnita Yamin Nurdin, Jurana Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rahayu Indriasari Ralis, Galing Rapsanjani, Hilal Ridwan Rinaia, Syafia Saleh, Fadli Moh Sania, Nuzul Satriani Satriani Shafira, Andi Nur Ram Shinta Yunita Sari Siti Fatimah St Salmah Sharon Sudamara, Jenalda Sugianto Sugianto Tanra, Andi Ainil Mufidah Tempomona, Irene Agnes Olivia Totanan, Chalarce Yuldi Mile Yulfani Yusuf, Rolland M YUSUF, Rolland M.