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<![CDATA[Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Robert Jao]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Anthony Holly]]>;
<![CDATA[Leonardo Gohari]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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DOI: 10.37476/akmen.v18i2.1427
<![CDATA[This study aims to investigate the influence of the characteristics of the board of directors consisting of size, activity, gender, and experience of the board of directors on financial performance. The population of this study was non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample selection used a purposive sampling technique. The research data comes from the company's annual reports. The results show that the characteristics of the board of directors such as size and activity have a positive and significant impact on financial performance. However, characteristics of the board of directors such as gender and experience do not have a significant effect on financial performance.]]>
<![CDATA[PENGARUH CSR TERHADAP NILAI PERUSAHAAN: INTEGRASI MANAJEMEN LABA SEBAGAI MEDIASI DAN KEPEMILIKAN KELUARGA SEBAGAI MODERASI ]]>
<![CDATA[Stacia Senjaya]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Ferdinandus Sampe]]>
<![CDATA[ Jurnal Magister Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jmat.v8i1.7971
<![CDATA[The purpose of this study is to investigate the role of family ownership integration in moderating and earnings management in mediating the relationship between CSR and firm value. The population used is all companies listed on the Indonesia Stock Exchange (BEI) with the 2015-2018 research period. The number of samples is 67 companies each year, which were selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data. The results of this study indicate that CSR has a significant positive effect on earnings management, also earnings management on firm value has a significant positive relationship. The family ownership variable in moderates the relationship between CSR and earnings management is type Pure Moderation, conversely earnings management in mediating the relationship between CSR to the firm's value is type of No Mediation, nor is there any effect of integration of family ownership and earnings management on the relationship of CSR and firm value. The implication of this research, especially for family firms to maintain control of the company's operations, especially in the socio-emotional aspect compared to the financial aspect, because this contributes stakeholder to avoid the impact of earning management practices with the higher the discretionary accrual value is indicated to hide actions that harm firm’s reputation.]]>
<![CDATA[THE IDENTIFICATION OF INCOME CONTINGENT TRANSACTION IN LOCAL GOVERNMENT ENTITIES ]]>
<![CDATA[Yusram Yusram]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Sherly E Tanamal]]>
<![CDATA[ AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v5i02.338
<![CDATA[This study is intended to identify contingent income transactions in local government entities. The research was conducted using qualitative methods through in-depth interviews and field observations. The key informants in this study were BPKAD staff in East Luwuk district. The results show that the local government revenue account indicated as a contingent transaction is due to a formal engagement through a contract or engagement. Recognition of revenue that is tied to the contact requires that new revenue be recognized if the engagement is fulfilled, but if it is not fulfilled, it cannot be recognized as revenue. The income transactions in question are; Road Lighting Tax Revenues, Land and Building Rights Acquisition Tax Revenues, Non-Rock Minerals Tax, Retribution Revenues, Other Legitimate Revenues include sales of official vehicles, late fees, receipt of health insurance), income Central transfer of funds for Special Allocations and Other Legislative income under regional grant agreements. The results of the identification are expected to be the basis of prudence for the management of regional assets transactions in recognizing income transactions in order to avoid future uncertainties which result in the resulting financial statements knowing the element of uncertainty]]>
<![CDATA[THE EFFECT OF TAX PLANNING AND POLITICAL COSTS ON PROFIT MANAGEMENT WITH PROFITABILITY AS MODERATING VARIABLES ]]>
<![CDATA[Sri Nofita Salama]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Suwandy Ng]]>
<![CDATA[ SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i02.369
<![CDATA[This study aims to investigate whether the tax planning and political cost hasan influence on earning management, and whether profitability moderates theinfluence of tax planning and political cost on earning management. The populationon this study is all the companies listed in Indonesia Stock Exchange on 2017-2019 period. The number of sample are 56 companies each year determined usingthe purposive sampling method. Collecting data used documentation of financialstatement from Indonesia Stock Exchange. Data were analyzed using SPSS 21.The result of this study shows that tax planning has a significant and positiveimpact on earning management, in contrast, the political cost has no impact onearning management. Profitability moderates the relation of tax planning andearning management but doesn’t moderates the impact of political cost andearning management.]]>
<![CDATA[PENGARUH PENGELOLAAN DANA, PROMOSI DAN KUALITAS PELAYANAN TERHADAP LOYALITAS ANGGOTA KOPERASI CREDIT UNION SAUAN SIBARRUNG ]]>
<![CDATA[Yohanis Tato Padang]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Cherly E. Tanamal]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol 4 No 1 (2022): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/pja.v4i1.558
<![CDATA[Penelitian ini bertujuan untuk menguji peran pengelolaan dana, Promosi dan kualitas layanan terhadap terhadap loyalitas anggota. Sebuah studi pada koperasi CU Sauan Sibarrung Tana Toraja. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan menggunakan kuesioner sebagai media pengumpulan data. Populasi dalam penelitian ini adalah anggota CU Sauan Sibarrung dengan pemilihan sampel secara purposive yakni mereka yang telah menjadi anggota minimal dua tahun berturut-turut. Analisis data menggunakan metode regresi berganda serta melakukan uji t dalam melihat korelasi dan pengaruh. Hasil penelitian menunjukkan bahwa variabel pengelolaan dana, Promosi dan kualitas pelayanan pada CU Sauan sibarrung mempunyai hubungan dan pengaruh terhadap loyalitas anggota CU. Hasil ini juga menunjukkan bahwa faktor pengelolaan dana mempunyai hubungan yang paling kuat disusul loyalitas anggota dalam menunjang loyalitas anggota. Secara keseluruhan ketiga variabel tersebut memberi dampak yang besar yakni 83.7 % terhadap loyalitas anggota sehingga ketiga unsur ini harus menjadi perhatian manajemen dalam upaya meningkatkan loyalitas anggota.]]>
<![CDATA[MENGUAK NILAI FALSAFAH TALLU LOLONA: LOLO TAU DALAM PEMBERDAYAAN ANGGOTA CREDIT UNION SAUAN SIBARRUNG ]]>
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Fransiskus E. Daromes]]>;
<![CDATA[Yulianus Bottong]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This study aims to uncover one of the philosophical values of Tallu lolona, namely lolo tau (human shoots) in an effort to increase the empowerment of cooperative members as part of the process of re-actualizing local cultural values of an area. The research was conducted in one of the cooperatives located in the Tana Toraja area which has strong cultural values.This study uses a qualitative approach using ethnographic methods and uses one of the Tallu Lona philosophy, namely Lolo Tau in Toraja society as an analytical tool. The data was collected through in-depth interviews with several key informants, field observations and the collection of cultural artifacts in the field. The object of the research was the Sauan Sibarrung CU cooperative in managing the resources of its members.The meaning of the lolo tau philosophy in the management of the Sauan Sibarrung CU is an effort to humanize humans which is internalized in educational activities, empowerment and solidarity. Internalization of education is carried out so that members of the Sauan Sibarrung CU understand the nature of the CU and understand the rights and obligations of each member. This educational activity is seen as the main internalization of lolo tau in order to be able to improve their quality of life independently. Another internalization is empowerment. Empowerment is intended so that members can improve their standard of living through empowering members individually or in groups. The third internalization is member solidarity through mutual cooperation programs in understanding the difficulties of its members when experiencing life difficulties, both in meeting the needs and dealing with the grief of members]]>
<![CDATA[TRANSFORMASI NILAI BUDAYA DALAM MEMBANGUN AKUNTABILITAS ORGANISASI PEMERINTAH DAERAH STUDI ETNOGRAFI KRITIS AKULTURASI ]]>
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Oktavianus Pasoloran]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i1.324
<![CDATA[This research was conducted to transform local cultural values in building local government organizational accountability. The object of research is the local government organization of Tana Toraja. The determination of the research location is based on the existence of local culture which is still maintained by the local community. This study uses a postmodern paradigm with a critical acculturation ethnographic method. The research results transform cultural values, namely tallu bakana and the role of the tongkonan as an element of leadership and an element of governance. An organizational leader with the value of tallu bakana implies that an organizational leader must have courage, knowledge and wisdom. In the aspect of organizational governance, placing the organization as a pillar that is able to accommodate all stakeholder interests and resolve problems in a deliberative and amicable way]]>
<![CDATA[INTERNALISASI NILAI LOLO TANANAN DAN LOLO PATUOAN : PENINGKATAN EKONOMI ANGGOTA CREDIT UNION SAUAN SIBARRUNG ]]>
<![CDATA[Randa, Fransiskus]]>;
<![CDATA[Pasoloran, Oktavianus]]>;
<![CDATA[Bottong, Yuliaus]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 4 No. 2 (2023): Jurnal Ekonomi, Bisnis dan Terapan (JESIT) ]]>
Publisher : <![CDATA[UKI Toraja Press ]]>
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DOI: 10.47178/05ts5y90
<![CDATA[Penelitian ini bertujan untuk menginternalisasi falsafah dan nilai budaya dalam upaya meningkatkan ekonomi anggota koperasi sebagai bagian dari proses reaktualisasi nilai-nilai budaya lokal suatu daerah. Penelitian ini menggunakan pendekatan kualitatif dengan metode etnografi inkulturasi dengan falsafah lolo tananan dan dalam mengelola usaha sebagai alat analisis. Pengumpulan data dilalukan melalui wawancara yang mendalam dengan beberapa informan kunci, observasi lapangan dan pengumpulan artefak budaya di lapangan. Penelitian dilakukan pada koperasi Credit Uniom Sauan Sibarrung yang mencoba mengangkat nilai-nilai lokal dalam mengelola organisasi sebagai landasan operasional kegiatan. Pemaknaan terhadap falsafah lolo tananan dan lolo patuan dalam pengelolaan CU Sauan Sibarrung adalah upaya untuk memingkatkan ekonomi anggota dengan pemberdayaan pemeliharaan sumber daya alam yang bernilai dengan menematkan tanaman dan peternakan secara holistik sebagai bagian yang tidak terpisahkan dari kehidupan masyarakat toraja. Hal itu diinternalisasi melalui program pemberdayaan anggota pada peternakan, peranian dan komunitas kopi. Semua program tersebut mengarah pada peningaktan ekonomi anggota CU dengan pemeliharaan tanaman dan ternak secara berkelanjutan dan menghindari eksploitasi.]]>
<![CDATA[ACCOUNTING SYSTEM RECONSTRUCTION: CASE OF CU SAUAN SIBARRUNG ]]>
<![CDATA[Pasang, Agustina Rante]]>;
<![CDATA[Asri, Marselinus]]>;
<![CDATA[Randa, Fransiskus]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v3i02.43
<![CDATA[Purpose – This study aims to reconstruct the credit system by evaluating accounting information systems and conducting in-depth interviews. Design/methodology/approach – Informants were randomly selected from members, managers, and founders of Credit Union Sauan Sibarrung. Findings – Based on the results of interviews with informants from the Manager and Founder of the Sauan Sibarrung Credit Union, information was obtained that the SOP for granting credit at Sauan Sibarrung CU is now standard. It's just that we still must pay close attention to the growth in income and expenses of these members. Associated with the credit termination process Usually, credit termination at the Head Office level, which is authorized by the Deputy, General Manager, CU Sauan Sibarrung Credit Committee or Management, is not processed quickly due to incomplete files from members applying for credit. Originality – Members who became informants in this research case study were all members who had borrowed at the Sauan Sibarrung Credit Union Keywords: Accounting System, Credit Union, Credit System Paper Type Research Result]]>
<![CDATA[ANALISIS PENDAPATAN MITRA GRAB SETELAH PERUBAHAN SISTEM ]]>
<![CDATA[Febri Fitriani]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Erna Pasanda]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol. 1 No. 1 (2019): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/
<![CDATA[ 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. ]]>
