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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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Sustainable Costs Based on the Wisdom Value 'Melopei' in the Metompa Ada Tradition of the Mori Impo Tribe Sudamara, Jenalda; Abdul, Abdul Kahar; Paranoan, Selmita; Sugianto, Sugianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9265

Abstract

This ethnographic study investigates sustainable cost practices in the Melopei ritual of the Mori impo tribe's Metompa Ada marriage tradition in North Morowali Regency, Central Sulawesi. Through participant observation and in-depth interviews with four key informants, this research examines how traditional costs integrate economic, social, environmental, and spiritual dimensions. The Melopei ritual involves three symbolic fortresses with progressive payments (IDR 150,000, IDR 120,000, and IDR 100,000 respectively) plus a long batik cloth, representing the groom's readiness to build a household. These costs function not as mere expenses but as social investments that legitimize marriage and honor women's dignity. The symbolism is profound: the first two fortresses represent respect for breasts as sources of nourishment, while the third honors the womb as the origin of life. The findings demonstrate that Melopei operates as a traditional social accounting system incorporating profit (economic readiness), people (kinship strengthening), planet (sustainable resource use), and spirituality (recognition of life's sanctity). This research concludes that indigenous cost practices offer a more holistic sustainability accounting framework than the conventional Triple Bottom Line, enriching global accounting discourse with culturally-grounded perspectives.
Potential, Effectiveness, And Contribution Of Food And Beverage Tax Revenue In Increasing Local Revenue (PAD): An Empirical Study In Palu City 2019-2024 Siti Fatimah; Selmita Paranoan; Chalarce Totanan; Ni Made Suwitri Parwati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9727

Abstract

This study aims to analyze the potential, effectiveness, and contribution of food and beverage taxes to the Local Own-Source Revenue (PAD) of Palu City for the period 2019–2024. Food and beverage taxes are an important source of revenue that reflects the level of community participation in regional development. This study uses a quantitative method with a descriptive approach, utilizing primary and secondary data from the Regional Revenue Agency (BAPENDA) and the Regional Financial and Asset Management Agency (BPKAD) of Palu City. The results show that the potential of food and beverage tax in Palu City reaches IDR 78,558,585,000, with the largest contribution coming from the restaurant and eatery sector. The effectiveness of tax collection in 2019–2023 was classified as highly effective, but declined dramatically in 2024 to ineffective. Although tax revenue realization increased every year, its contribution to PAD was still very low, at less than 1%. These findings emphasize the need for strategies to optimize tax collection, improve taxpayer compliance, and innovate in local tax management so that the potential of food and beverage taxes can be maximized to support local fiscal independence.
Cubizpay: Information System in Credit Unions YUSUF, Rolland M.; PARANOAN, Selmita
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 3 (2026): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i3.944

Abstract

Credit Unions, as a place for human empowerment, have inefficiencies in their operational activities due to the lack of information systems needed by Credit Union members in making transactions, resulting in a decrease in member trust in Credit Unions. In 2021, Credit Union Indonesia presents CubizPay as a media for member transactions. This research 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 transaction, 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 analysis to introduces CubizPay as an information system for Credit Unions in Indonesia.
Determinants of Government Apparatus Performance: The Perspective of Budget Participation, Public Accountability, and Supervision Rapsanjani, Hilal; Paranoan, Selmita; Din, Muhammad; Yamin, Nina Yusnita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9730

Abstract

This study aims to explain how budget participation, public accountability, and supervision together contribute to improving the apparatus performance, as well as expanding the object of study to Regional Apparatus Organizations (RAO) in other districts, both within the scope of Southeast Sulawesi and outside the province. The data were obtained through the direct distribution of questionnaires to respondents across 34 RAO. The data analysis method of choice was the structural equation modeling–partial least squares (SEM-PLS) approach. Software called SmartPLS 4.1 was used to process the data for this investigation. The outcomes of hypothesis testing demonstrate that budget participation, public accountability, and supervision each exert a positive and significant effect on the apparatus performance.
Penguatan Akuntabilitas Pengelolaan Keuangan Desa Melalui Inventarisasi Aset Tetap Yamin, Nina Yusnita; Ridwan; Paranoan, Selmita; Yusuf, Rolland M; Gollah, Shery Natalia
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): Januari-April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/

Abstract

Laporan keuangan merupakan wujud dari akuntabilitas pengelolaan keuangan suatu entitas. Kegiatan pengabdian masyarakat ini bertujuan untuk mengedukasi pentingnya dilakukan inventarisasi aset tetap guna memudahkan penyusunan laporan keuangan pemerintah desa dan sebagai wujud akuntabilitas pengelolaan keuangan desa. Selain itu, juga dipaparkan cara melakukan inventarisasi aset. Sosialisasi ini dihadiri Camat Palolo, kepala desa dan perangkat desa se Kecamatan Palolo, Kabupaten Sigi, Sulawesi Tengah sebanyak 35 orang. Pengabdian ini melibatkan mahasiswa program studi sarjana terapan akuntansi sektor publik, strata satu akuntansi, dan mahasiswa magister akuntansi. Pengabdian ini dilakukan dengan pemaparan materi dan dilanjutkan dengan dialog. Hasil pengabdian menunjukkan bahwa aparat pemerintah desa sudah pernah melakukan inventarisasi aset. Namun, tidak dilakukan secara berkelanjutan. Sehingga inventarisasi aset tidak diperbaharui baik kuantitas maupun kualitasnya. Selain itu, kesulitan dalam melakukan inventarisasi aset karena ketidakpahaman aparatur pemerintah desa dalam  mengelompokkan, mencatat, dan menilai aset tersebut. Kegiatan pengabdian ini memberikan wawasan bagi aparatur pemerintah desa untuk tertib dan disiplin dalam menginventarisasi aset desa. Terlebih dengan adanya aplikasi Sistem Pengelolaan Aset Desa (SIPADES) yang mensyaratkan hal tersebut. Bagi tim pengabdi, perlunya dilakukan pendampingan, agar proses inventarisasi aset desa dapat dilakukan secara berkelanjutan.
The Implementation of Old Age Security Claim Accounting Information System: Case Study of BPJS Ketenagakerjaan Palu Branch Shinta Yunita Sari; Rahayu Indriasari; Femilia Zahra; Selmita Paranoan
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.244

Abstract

This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.
Symbolic accountability and the corruption control crisis in Indonesian villages Nina Yusnita Yamin; Haryono Pasang Kamase; Selmita Paranoan; Fikry Karim
Integritas: Jurnal Antikorupsi Vol 12 No 1 (2026): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v12i1.1551

Abstract

Village financial management, which is vulnerable to fraud, requires the implementation of more substantive accountability—going beyond mere administrative compliance. This study aims to explore why corrupt behavior persists in day-to-day administration despite extensive reforms in village financial accountability. It employs a qualitative method using a multiple-case study design at the village level in Poso Regency, Central Sulawesi. This study reveals that existing financial management regulations and audit mechanisms tend to foster symbolic accountability. Administrative-based financial reporting, oversight, and audits—often treated as mere compliance—are more frequently used to secure funds, mitigate the risk of audit findings, and maintain political legitimacy rather than to strengthen public oversight. On the other hand, citizen participation has been reduced to a mere formality due to restrictions on oversight imposed by complex procedures and regulations. Consequently, budget implementation report’s function more as symbols of accountability—merely fulfilling obligations—rather than as effective internal control instruments to prevent corruption. This finding further underscores that village governance with low capacity is vulnerable to symbolic accountability. Therefore, more context-specific, inclusive, and meaningful participatory mechanisms are required.
Mengungkap Pola Aset Rusak Berat/Hilang pada Laporan Keuangan Pemerintah Daerah Provinsi Sulawesi Tengah Muwahhidin Muwahhidin; Maya Al Zahra; Ismail Ismail; Nina Yusnita Yamin; Selmita Paranoan; Betty Betty
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1575

Abstract

This study aims to analyze the growth pattern of severely damaged and lost assets presented in the Local Government Financial Statements (LKPD) of Central Sulawesi Province during 2020–2024 as an indication of delays in the asset disposal process. The study employed a quantitative approach using descriptive-analytical methods. Data were collected through documentation of LKPD, Notes to Financial Statements (CaLK), and supporting documents related to regional asset conditions. Data analysis was conducted using Growth Analysis to identify annual changes in the value of severely damaged and lost assets. The results indicate substantial fluctuations during the observation period. The largest decline occurred in 2022 at 28.66%, mainly driven by large-scale asset disposals, while the largest increase occurred in 2023 at 34.71%, due to asset reclassifications, inter-agency asset transfers, and recognition of extracomptable assets. These fluctuations suggest that asset disposal activities have not been implemented consistently and promptly. Consequently, severely damaged and lost assets remained recorded for extended periods, creating a risk of asset overstatement in financial reporting. The findings also reflect weaknesses in asset administration, asset verification, and internal control over regional asset management. Therefore, strengthening asset governance and improving the effectiveness of asset disposal procedures are necessary to enhance the reliability and accountability of local government financial reporting. Keywords: Asset Management, Asset Disposal, Severely Damaged Assets, Lost Assets, Accountability.
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.
The Influence of Village Apparatus Competence, Clarity of Budget Targets, Internal Control System and Siskeudes on Village Fund Management Accountability Bayu Permadi Suryawan; Selmita Paranoan; Nina Yusnita Yamin; Muhammad Iqbal
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025)
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.
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.