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All Journal EL-MUHASABA Journal of Applied Finance & Accounting 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 JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Electronic Journal of Education, Social Economics and Technology 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 E-Jurnal Akuntansi
Selmita Paranoan
Universitas Tadulako, Palu, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary 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
Refleksi Nilai Sosial dan Budaya Masyarakat Bungku: Praktik Akuntansi dalam Tradisi Montine Tabako Naspia; Jurana; Kahar, Abdul; Paranoan, Selmita
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.921

Abstract

Penelitian ini bertujuan untuk memahami dan memaknai praktik akuntansi dalam tradisi Montine Tabako. Metode penelitian ini menggunakan metode etnometodologi, pengumpulan data dilakukan melalui observasi, dokumentasi dan focus group discussion. Hasil penelitian menunjukkan bahwa praktik akuntansi kontekstual dalam tradisi Montine Tabako, masyarakat bungku terdiri dari atas montine (peminangan) dan mebitara (musyawarah) dalam prosesi adatnya. Montine menunjukkan penghormatan pihak laki-laki kepada keluarga perempuan dengan membawa salopa atau pompananga. Mebitara menunjukkan kesepakatan antara pihak laki-laki dan keluarga perempuan mengenai besaran ongkoso montafe, ihi nikah, serta monsendefako yang di dalamnya mengandung tawar menawar kedua pihak. Di sisi lain, terdapat kiifu yakni sanksi adat atas pelanggaran pada kesepakatan awal. Tradisi Montine Tabako tidak hanya menjadi prosesi adat semata, melainkan sebuah sistem sosial yang menyatukan aspek budaya, simbolik dan ekonomi dalam satu kesatuan praktik. Penelitian berimplikasi pada aktivitas tradisi masyarakat dalam mengintegrasikan kebudayaan dan praktik akuntansi kontekstual yang tertuang di dalamnya sebagai upaya pelestarian nilai-nilai kearifan tradisional masyarakat Indonesia serta pengembangan ilmu akuntansi paradigma nusantara.
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.
Makna Keadilan dalam Pelaksanaan Anggaran Bantuan Pangan Non Tunai Sari, Anik Indah; Jurana; Karim, Fikry; Paranoan, Selmita; Ansar, Muhammad
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.934

Abstract

Alokasi anggaran publik selain mempertimbangkan kebutuhan publik, juga harus memenuhi  prinsip keadilan, memastikan bahwa anggaran harus dinikmati oleh seluruh masyarakat. Penelitian ini bertujuan untuk mengungkapkan makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai oleh pemerintah di Desa Mensung, Kabupaten Parigi Moutong, Sulawesi Tengah. Metode etnometodologi digunakan untuk menggali makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai. Observasi dokumen anggaran bantuan pangan non tunai dan aktivitas pelaksanaan anggaran, serta wawancara mendalam dengan kepala desa, pengelola E-Warung sebagai penyalur bantuan, masyarakat penerima manfaat, dan pendamping sosial. Temuan penelitian ini mengungkapkan bahwa prinsip keadilan dimaknai berasaskan aspek distribusi, aspek prosedur, dan aspek hasil. Adanya distribusi bantuan, mekanisme dan prosedur pemberian bantuan, serta manfaat dari penerima bantuan menjadi dasar prinsip keadilan. Dalam aspek distribusi belum mencerminkan keadilan karena masih minimnya keterlibatan masyarakat. Masih adanya kesenjangan mekanisme dan prosedur pemberian bantuan, yang dianggap tidak memenuhi rasa keadilan. Begitu pula kebermanfaatannya dari perspektif penerima bantuan yang belum memenuhi prinsip keadilan. Penelitian ini berimplikasi pada kebijakan bantuan dana dari pemerintah dan pengukuran efektivitas pelaksanaan anggaran sebagai wujud pengelolaan keuangan yang akuntabel.   Public budget allocation, in addition to considering public needs, must also fulfill the principle of justice, ensuring that the budget is enjoyed by all members of society. This study aims to reveal the meaning of justice in the implementation of the non-cash food aid budget by the government in Mensung Village, Parigi Moutong Regency, Central Sulawesi. Ethnomethodology methods were used to explore the meaning of justice in the implementation of the non-cash food aid budget. Observations of non-cash food aid budget documents and budget implementation activities, as well as in-depth interviews with village heads, E-Warung managers as aid distributors, beneficiary communities, and social workers, were conducted. The findings of this study reveal that the principle of justice is interpreted based on aspects of distribution, procedure, and outcome. The existence of aid distribution, mechanisms and procedures for providing assistance, and benefits for aid recipients form the basis of the principle of justice. In the distribution aspect, justice does not yet reflect due to minimal community involvement. There are still gaps in the mechanisms and procedures for providing assistance, which are considered not to fulfill a sense of justice. Likewise, its usefulness from the perspective of aid recipients does not meet the principle of justice. This research has implications for government financial aid policies and measuring the effectiveness of budget implementation as a form of accountable financial management.
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.
Co-Authors Abdul Kahar Abdul, Abdul Kahar Abdullah, M. Ikbal Adhijagya, Sandhya Dhyana Andi Chairil Furqan Angelia, Gebriela Christina Azdar, Faisal Bakry, Moh. Iqbal Bawias, Hizkia Hazael Bezaliel betty betty Daniel Happy Putra Ernawaty Usman Eva Larasati Fadila, Nurul Fikry Karim Furqan, Andi Chairil Gollah, Shery Natalia Gunarsa, Arif Hartanti, Firli Adelia Haryono Pasang Kamase Hasni Hasni Indaliana, Indaliana Lamato, Valisa Ananta Latifah Sukmawati Yuniar Liise, Sesika M. Yusuf, Rolland Masruddin Masrudin Masrudin, Masrudin Mile, Yuldi Misnawati Misnawati Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Naspia Ngkolu, Emilia Margaretha Nina Yusnita Yamin Nurdin, Jurana Permadi Suryawan, Bayu Rahayu Indriasari Rahma Masdar Ralis, Galing Ramadhani, Shela Rinaia, Syafia Saleh, Fadli Moh Sania, Nuzul Sari, Anik Indah Satriani Satriani Shafira, Andi Nur Ram St Salmah Sharon Sudamara, Jenalda Sugianto Sugianto Sugianto Sugianto Sumbagawe, Cenny Clara Tanra, Andi Ainil Mufidah Tempomona, Irene Agnes Olivia Tumiwa, Sinta Veronika Usman, Ernawati Yudistira, Fajar Gilang Yulfani Yusuf, Rolland M