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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma Journal of Development Research JIA (Jurnal Ilmiah Akuntansi) Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Batara Wisnu : Indonesian Journal of Community Services MDP Student Conference SENEMA
Erna Pasanda
Universitas Kristen Indonesia Paulus
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Accountability of Mantaa Duku’ in the Toraja Community Natalia Paranoan; Erna Pasanda; Mira Labi Bandhaso; Anthon Paranoan; Carolus Askikarno Palalangan
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.51436

Abstract

The purpose of this study is to reveal the meaning of accountability in the procession of Mantaa Duku' (distribution of buffalo meat) during the Rambu Solo ceremony (funeral ceremony) in Toraja, Indonesia. This research employs qualitative methods with an interpretive paradigm. Data collection was conducted through observation, in-depth interviews, and documentation involving seven informants. The researcher was directly involved in the daily activities of the informants to obtain valid data. The data was analyzed using the Miles and Huberman method and Ethnography methods to uncover the meaning of accountability in the Mantaa Duku’ procession. The results of this study indicate that the accountability of Mantaa Duku' activities in the Toraja community is centered on upholding the values of transparency, fairness, and responsibility. These values are integral to the community's social and cultural fabric, ensuring that the distribution of buffalo meat is conducted in a manner that reflects communal trust and ethical standards. The findings highlight the importance of cultural practices in shaping the understanding of accountability and demonstrate how traditional ceremonies can embody principles of good governance. This study contributes to the broader discourse on accountability by providing insights from a culturally specific context, emphasizing the role of traditional values in contemporary practices.
Analisis Sistem Pengendalian Internal Atas Persediaan Spare Part Hakim, Rivmilhyan Junior; Pasanda, Erna
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.17456

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis gambaran tentang sistem pengendalian internal atas persediaan barang dagang yang diterapkan pada PT. Trakindo MakassarAbadi Samarinda. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian kualitatif dengan menggunakan metode penelitian deskriptif komparatif. Teknik dalam pengumpulan data dilakukan dengan cara wawancara, dokumentasi dan kuesioner, dengan menggunakan alat analisis flow chart, internal control questionnaires dan compliance test atas unsur-unsur pengendalian internal yang terdiri dari: 1) struktur organisasi yang memisahkan tanggung jawab fungsional secara tegas, 2) sistem otorisasi dan prosedur pencatatan, 3) praktik yang sehat, dan 4) karyawan yang mutunya sesuai dengan tanggung jawabnya. Dari hasil penelitian, sistem pengendalian internal dalam prosedur pengelolaan persediaan barang dagang yang diterapkan oleh PT. Trakindo Makassar sudah memadai. Namun masih ada beberapa yang tidak sesuai dengan unsur-unsur pengendalian internal menurut teori dimana terdapat beberapa perangkapan tugas dalam menjalankan organisasinya dan beberapa dokumen tidak diotorisasi dengan pihak yang semestinya serta belum adanya pedoman baku secara tertulis.The purpose of this research is to find out and analyze the description of the internal control system for merchandise inventory implemented at PT. Trakindo Makassar Abadi Samarinda. The type of research used in this research is qualitative research using descriptive comparative research methods. Data collection techniques are carried out by means of interviews, documentation, and questionnaires, using flow chart analysis tools, internal control questionnaires, and compliance tests on internal control elements consisting of 1) an organizational structure that clearly separates functional responsibilities, 2) authorization system and recording procedures, 3) healthy practices, and 4) employees whose quality is in accordance with their responsibilities. From the research results, the internal control system in the merchandise inventory management procedures implemented by PT. Trakindo Makassar is adequate. However, there are still some that are not in accordance with the elements of internal control according to theory, where there are several multiple tasks in running the organization some documents are not authorized by the proper parties and there are no written standard guidelines. 
ANALISIS PENDAPATAN MITRA GRAB SETELAH PERUBAHAN SISTEM Febri Fitriani; Fransiskus Randa; Erna Pasanda
Paulus Journal of Accounting (PJA) Vol. 1 No. 1 (2019): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

 Penelitian ini adalah penelitian kualitatif yang bertujuan untuk mengetahui dampak pendapatan mitra grab setelah perubahan sistem insentif dari sistem perjalanan menjadi sistem berlian. Penelitian ini menggunakan alat analisis triangulasi dengan tiga informan mitra grab dan 2 informan kosumen. Hasil penelitian sistem perjalanan lebih memudahkan para mitra Grab, tetapi penghasilan yang didapatkan lebih sedikit dan waktu yang digunakan lebih singkat. Sistem berlian memiliki promo – promo yang menarik. Hal ini dilakukan oleh pihak Grab agar daya tarik pelanggan terhadap Grab lebih besar dan Mitra menjadi lebih untung. Selain itu, sistem berlian juga lebih mudah digunakan, karena metode pembayaran yang digunakan bisa dengan non – tunai yang merupakan nilai plus untuk sistem ini. Jadi, ada dua keuntungan yang didapatkan dari perubahan sistem ini, jumlah pendapatan dari konsumen yang meningkat yang merupakan keuntungan untuk mitra dan promo – promo yang menguntungkan untuk para konsumen. 
TECHNOLOGY ACCEPTED MODEL PADA PENGGUNAAN TEKNOLOGIDALAM PROSES PEMBELAJARAN AKUNTANSI Erna Pasanda; Andi Kusuma; Kartini
Paulus Journal of Accounting (PJA) Vol. 2 No. 1 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

TECHNOLOGY ACCEPTED MODEL IN THE USE OFTECHNOLOGY IN THE ACCOUNTING LEARNING PROCESS.This study aims to find out the meaning of one of the accountingolympiad students regarding the acceptance of technology in theaccounting learning process. The research setting is in the AccountingOlympiad activities throughout Makassar city and surrounding areas.This research is a post-positivism research with interpretive paradigmand transcendental phenomenology research methodology. Thephenomenologist chose one Olympic participant as the informant. Theanalysis technique uses Noema, Epoche, Noesis, Intentional Analysisand Eidetic Reduction. The meaning of technology acceptance inaccounting learning according to these students is that technology canbe accepted in the learning process of accounting (Usage behavior)when it has been practiced, which can lead to the desire (Intention toUse) to use the technology (Perceived Usefulness) especially if thetechnology is easy to use ( Perceived Ease of Use).
PENENTUAN HARGA KAIN TENUN PADA DESA SALUALLO KEC.SANGALLA UTARA , KAB. TANA TORAJA Selvi Yanti Patintingan; Natalia Paranoan; Erna Pasanda
Paulus Journal of Accounting (PJA) Vol. 1 No. 1 (2019): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Determining the Price of Woven Fabrics in Saluallo Village, Kec. Sangalla Utara, Tana Toraja Regency. This research is a field research and literature using a qualitative descriptive method, which aims to determine the price of woven fabric in the Saluallo Village, Kec.Sangalla Utara, Kab.Tana Toraja. Data collection techniques are observation, interviews, and documentation. This research was conducted by interviewing informants in this case weaving craftsmen and woven fabric collectors to find out how the price of woven fabrics among weaving craftsmen and among collectors. The results showed that the price of woven cloth was determined by factors of raw material costs, direct labor costs and factory overhead costs, for the determination of fair prices.
APAKAH PROMOSI UNIVERSITAS TERMASUK PERTANGGUNGJAWABAN SOSIAL? Erna Pasanda; Amiruddin; Darwis Said; Ratna Ayu Damayanti
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.107

Abstract

This study aims to determine whether the promotion carried out by the University, especially when student admission is a form of social responsibility. This research is a qualitative research with ethnometodology approach. The information used was the Chairperson of the UKI New Student Admissions Committee and who was in charge of University promotion. Research results prove that campus promotion is part of the University's initial social responsibility towards the community.
PEMBUATAN LAPORAN PROGRAM KERJA BERBASIS KOMPUTER DAN PENINGKATAN KESADARAN MENGENAI PROTOKOL KESEHATAN SEBAGAI PENCEGAHAN COVID-19 PADA KANTOR PERBEKEL DESA DAUH PURI KAJA Erna Pasanda; I Gede Cahyadi Putra; Ni Komang Ayu Tri Utami
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 2 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Desa Dauh Puri Kaja pada awalnya merupakan salah satu kawasan wilayah yang berada di wilayah Pemerintahan Desa Dauh Puri, Kecamatan Denpasar Barat, Kabupaten Badung. Dengan ditingkatkannya status Kota Denpasar menjadi Kota Administratif Kota Denpasar. Terkait dengan hal tersebut maka dilaksanakan persiapan pembentukan Desa-Desa Persiapan sesuai dengan Surat Keputusan Bupati Kepala Daerah Tingkat II Badung tanggal 1 Desember 1979 Nomor 167 / Pem. 15/166/79 tentang Pemekaran / Pembentukan Desa-Desa Persiapan dalam wilayah Kota Administrasi Denpasar salah satunya adalah Desa Dauh Puri Kaja. Pada Pokja II Desa Dauh Puri Kaja penerapan sistem informasi komputernya masih kurang, yang dimana dalam pencatatan program kerjanya masih dilakukan secara manual. Jika suatu perusahaan tidak memperhatikan sistem pengolahan data berbasis computer ini, tentu saja akan menyulitkan suatu perusahaan dalam mencatat dan memonitoring sehingga dapat berpengaruh dalam pengambilan keputusan Dan di tengah kondisi pandemic saat ini kesadaran akan penerapan protocol kesehatan di Kantor Perbekel Desa Dauh Puri Kaja dirasa masih kurang maksimal. Tentu saja hal ini dapat berisiko untuk menyebar luasnya virus covid 19 ini di lingkungan Kantor Perbekel Desa Dauh Puri Kaja.Untuk mencegah hal tersebut maka harus di lakukan sosialisasi dan penyuluhan tentang penerapan protokol kesehatan. Dengan demikian dilaksanakannya kegiatan pengabdian kepada masyarakat ini bertujuan untuk memaksimalkan sistem pencatatan menggunakan system computer sekaligus mengoptimalkan peningkatan kesadaran mengenai penerapan protocol kesehatan. Dimana kegiatan ini dilakukan dengan memberikan penyuluhan, pelatihan dan pendampingan kepada karyawan mengenai penerapan penggunaan Microsoft Word dalam pencatatan program kerja dan mengenai protocol kesehatan. Dengan dilaksanakannya program kerja ini, kemampuan karyawan dapat berhasil ditingkatkan dalam pencatatan program kerja dan kesadaran akan pentingnya protocol kesehatan yang didukung dengan antusiasme karyawan dalam mengikuti kegiatan ini dan didukung dengan fasilitas yang memadai dalam kegiatan ini.
Analisis Pelaksanaan Pencatatan Dan Evaluasi Petty Cash Pada PT. Cahaya Benteng Mas Makassar Anggreni, Indri; Pasanda, Erna; Yessica, Maria
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.v4i2.10541

Abstract

Petty cash is a fund used by companies to finance operational activities that are relatively small and routine. In this study to understand the implementation of recording petty cash funds at PT Cahaya Benteng Mas Makassar, information acquisition is carried out through observation, interviews, and archives with a qualitative descriptive approach. Research findings show that the implementation of recording petty cash funds at PT Cahaya Benteng Mas Makassar is carried out by determining the total money that is always constant (imprest method) in each period, adding or refilling petty cash funds is done at the end of the period or when the amount of petty cash funds has decreased. In its operations, there are procedures for implementation and various records that are applied, such as the establishment of petty cash funds and top-ups of petty cash funds when all procedures have been carried out and approved by the head of finance, although there are still some weaknesses in its internal control caused by the lack of order in the implementation of recording petty cash funds.
The Effectiveness of the Single Identity Number System: An Exploratory Study on Using NIK as NPWP by Individual Taxpayers Sumule, Esther Tinggi; Toding, Yupsari; Delki, Delki; Pasanda, Erna; Beloan, Bertha
Journal of Development Research Vol. 9 No. 1 (2025): Volume 9, Number 1, May 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.v9i1.420

Abstract

This study aims to determine whether the Population Identification Number (NIK) system, when used as a Taxpayer Identification Number (NPWP), is effective from the perspective of individual taxpayers. The research employed a descriptive qualitative method, using purposive sampling to select informants. The informants consisted of individual taxpayers working in various public and private institutions, and data were collected through in-depth interviews. The results indicate that the integration of NIK into NPWP is considered effective for implementation in Indonesia. This integration facilitates individual taxpayers in fulfilling their tax rights and obligations. Furthermore, the policy is viewed as a means of simplifying tax administration and improving taxpayer compliance. In conclusion, using NIK as NPWP has the potential to serve as an effective solution for tax administration reform in Indonesia, particularly in promoting efficiency and enhancing individual taxpayer compliance.
Co-Authors A. G. Patinggi Amiruddin Andi Kusuma Andi Kusumawati Anggreni, Indri Anthon Paranoan Beloan, Bertha Carolus Askikarno Palalangan Darwis Said Delki, Delki F.X. Resky Randa Febri Fitriani Fransiskus Randa Hakim, Rivmilhyan Junior I Gede Cahyadi Putra Kartini KARTINI Luther P. Tangdialla Maiercherinra Daud Michael Christian Atak Mira Labi Bandhaso Natalia Paranoan Ni Komang Ayu Tri Utami R. I. Pabutungan Ratna Ayu Damayanti Selvi Yanti Patintingan Sumule, Esther Tinggi Tangdialla, Luther P. Toding, Yupsari Yessica, Maria Zeptian Zeptian