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All Journal Jurnal Akuntansi Multiparadigma AkMen JURNAL ILMIAH Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) Tangible Journal Accounting Accountability and Organization System (AAOS) Journal JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Contemporary Journal on Business and Accounting Dharma Jnana Jurnal Magister Akuntansi Trisakti Worksheet : Jurnal Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Keuangan dan Bisnis Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital IECON: International Economics and Business Conference
Fransiskus Randa
Universitas Atma Jaya Makassar
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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AKUNTABILITAS PROGRAM PEMERINTAH BERBASIS SUSTAINABLE DEVELOPMENT GOALS SDGs (STUDI PADA DESA LAMBA KELI KECAMATAN LAMBA LEDA KABUPATEN MANGGARAI TIMUR PROVINSI NUSA TENGGARA TIMUR) Oktaviana Weni, Anita; Randa, Fransiskus
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): 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.v2i6.199

Abstract

Penelitian ini bertujuan untuk mendalami atau memahami peran Pemerintah Daerah dalam mewujudkan Sustainable Development Goals (SDGs) di Desa Lamba Keli, Kecamatan Lamba Leda, Kabupaten Manggarai Timur, Nusa Tenggara Timur. Penelitian ini menggunakan paradigma konstruktivisme atau yang biasa disebut interpretivisme.Metode penelitian yang digunakan adalah pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa program pemerintah berbasis SDGs belum sepenuhnya tercapai dengan baik karena kendala keuangan dan sumber daya manusia. Oleh karena itu, model akuntabilitas moral sangat penting untuk memahami peran Pemerintah Desa Lamba Keli dalam mencapai Sustainable Development Goals di Desa Lamba Keli.
Program Perbaikan Sanitasi Lingkungan Aliran Sungai Pai Pada RW 12 RT 1 Dan 3 Kelurahan Pai Kecamatan Biringkanaya Makassar Fransiskus Randa; Paulus Tangke; Maria Yessica Halik
Jurnal Dharma Jnana Vol. 3 No. 2 (2023): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Kegiatan pengabdian ini dilakukan pada Sungai Pai Kelurahan Pai dengan tujuan utama adalah membersihkan kurang lebih 300m aliran sungai pai yang telah ditumbuhi pohon-pohon besar dan sampah serta timbunan pagar yang roboh. Kegiatan ini melibatkan masyarakat sekitar aliran sungai  agar mencintai sungai dimasa sekarang dan masa akan datang. Kegiatan dimulai dengan musyawarah dengan penduduk sekitar, bersama-sama membersihkan aliran sungai dan melaksanakan program cinta sungai Pai. Rangkaian kegiatan tersebut sebagai upaya membangun kebersamaan untuk mencintai sungai. Hasil kegiatan yang dicapai mampu mereduksi banjir di kompleks perumahan dan mulai timbul kesadaran masyarakat sekitar untuk secara berkala membersihkan aliran sangai Pai di sekitar pemukiman penduduk.
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anthony Holly; Ana Mardiana; Robert Jao; Fransiskus Randa; Teri
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 5 No. 2 (2024): Edisi Maret
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v5i2.841

Abstract

Tujuan penelitian ini adalah untuk menganalisis pada pengaruh struktur modal terhadap nilai perusahaan. Penelitian ini menggunakan teori keagenan dan teori sinyal. Penelitian ini menggunakan dengan metode dokumenter. Sumber data penelitian ini adalah data pelaporan perusahaan manufaktur tahunan yang terdaftar dari Bursa Efek Indonesia pada periode tahun 2018 sampai 2020. Pemilihan sampel yang digunakan dengan metode purposive sampling dan dianalisis menggunakan analisis regresi linear sederhana. Hasil penelitian menunjukkan struktur modal memiliki pengaruh positif dan signifikan terhadap nilai perusahaan
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN REPUTASI PERUSAHAAN DAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Jao, Robert; Randa, Fransiskus; Holly, Anthony; Laorens, Evelyn
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8768

Abstract

This study aims to analyze the effect of corporate social responsibility on firm value, with company reputation and financial performance as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The number of samples is 37 company data for three years, which were selected using purposive sampling. The study results found that corporate social responsibility positively and significantly affects a corporate reputation. Corporate social responsibility has a positive and significant impact on financial performance. Company reputation has a positive but insignificant effect on firm value. Financial performance has a positive and significant impact on firm value. Corporate social responsibility has a positive but insignificant effect on firm value. Corporate reputation cannot mediate the impact of corporate social responsibility on firm value. Financial performance can mediate corporate social responsibility's impact on firm value.
Corporate Governance and Investment Efficiency: The Mediating Effect of Earnings Quality Robert Jao; Fransiskus Randa; Anthony Holly; William Jose Sutadji
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/2rs2z638

Abstract

The purpose of this research was to investigate the effect of corporate governance on earnings quality, corporate governance and earnings quality on investment efficiency, and also the effect of corporate governance on investment efficiency mediated by earnings quality. The theory used in this research is agency theory. Population used is the whole manufacture company listed in Indonesia Stock Exchange period 2018-2020. This study uses secondary data which are financial statement and annual report that published by IDX and official company’s website. Sampling method used is purposive sampling method and obtained 42 companies for 3 years. The analytical method used is path analysis and hypothesis mediation analysed by using sobel test. The result of analysis shows that corporate governance has a positive and significant effect on earnings quality. Earnings quality have positive and significant effect on investment efficiency, corporate governance has a positive but not significant effect on investment efficiency. This research also shows that earnings quality plays a role in mediating the effect of corporate governance on investment efficiency which is fully mediation.
The Influence of Sustainability Report and Risk Management on Firm Value with Managerial Ability as a Moderating Variable Tuwo, Lukman; Randa, Fransiskus; Raya, Christophorus Brainata Kevin
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i1.78

Abstract

Purpose – The purpose of the study is to examine the effect of managerial ability sustainability report and risk management on firm value. Design/methodology/approach – This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of manufacture companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. Total of samples that met the criteria are 21 companies. The data collection method used is observation method. The study uses moderation regression analysis. Findings – The results show that sustainability report has a negative and no significant impact on firm value, risk management has a positive and significant impact on firm value, managerial ability to weakens the negative and no significant influence between the sustainability report and firm value, managerial ability strengthens the positive and significant influence between the risk management and firm value Originality – This research investigates the role of management in the relationship between sustainability reporting and risk management to the company's Keywords: Sustainability Report, Risk Management, Managerial Ability, Firm Value. Paper Type Research Result
Role and Services of Tax Consultants (a Study of PT Ipajak Total Solusindo) Karaeng, Ferdi; Sarira, Nobertus; Junensa, Yuyun; Randa, Fransiskus; Danduru, Beatrix Putri
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.582

Abstract

Penelitian ini bertujuan untuk menganalisis dampak konsultan pajak terhadap pemenuhan kewajiban perpajakan. Penelitian ini menggunakan metodologi kualitatif deskriptif, dengan memanfaatkan data primer yang diperoleh melalui wawancara, observasi, dan dokumentasi langsung dari perusahaan. Penelitian ini menyimpulkan bahwa konsultan memegang peranan penting dalam membantu wajib pajak dalam memenuhi kewajiban perpajakannya dengan mengingatkan wajib pajak untuk melapor, membantu dalam penyusunan laporan keuangan, dan menyediakan informasi perpajakan terkini, yang semuanya berkaitan dengan keandalan, daya tanggap, kepastian, dan empati.
ACHIEVEMENT STRATEGY OF SUSTAINABLE DEVELOPMENT GOALS (SDGs) IN MOROWALI UTARA Sereh, Jeane Lelyana; Randa, Fransiskus; Daromes, Fransiskus E.
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): 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.v7i2.287

Abstract

This research aims to analyze strategies and implementation for achieving the Sustainable Development Goals (Sustainable Development Goals) of North Morowali Regency as one of the newly developing areas with the entry of the nickel mining industry. Using qualitative, interpretive research methods and a phenomenological approach, the results of the research show that the regional government of North Morowali Regency has implemented a number of programs as a strategy for achieving the Sustainable Development Goals, which can be said to be very good, but overall only 8 indicators have been identified and implemented well, and 9 other goals have still not been implemented. And in fact, intensive supervision is really needed. Therefore, to achieve the SDGs, reliable human resources, government policies, good synergy between stakeholders, in this case the government, companies, and the community (including educated people or academics), as well as intensive, effective, and efficient regional government supervision, are needed.
PENGEMBANGAN UMKM: STRATEGI PENINGKATAN USAHA (PKM PADA UMKM WARUNG MAKAN) Randa, Fransiskus; Tangke, Paulus; Jeri T. Siang
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 4 (2025): Agustus
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i4.2991

Abstract

Kegiatan ini bertujuan untuk mengevaluasi strategi yang dijalankan oleh Mitra UMKM Warung Solata Makale guna meningkatkan kinerja dimasa akan datang dengan menggunakan pendekatan analisis SWOT. Kegiatan dimulai dari proses identifikasi kondisi usaha untuk mengetahui kekuatan, kelemahan, peluang dan tantangan. Kegiatan dilanjutkan dengan membuat matriks guna menentukan posisi dari UMKM tersebut. Selanjutnya bersama mitra menyusun strategi ke depan. . Hasil analisis SWOT menempatkan Mitra UMKM Warung Solata berada pada Kuadran kedua yaitu mempunyai kekuatan namun mendapat ancaman. Beberapa strategi yang dirumuskan antara lain memaksimalkan kekuatan lewat langkah diversifikasi produk, mempertahankan cita rasa produk makanan, kualitas bahan dan kuantitas takaran. Memanfaatkan peluang dengan menggaet konsumen baru dari wisatawan-wisatawan yang banyak berkunjung ke Toraja yang dibarengi dengan diversifikasi produk yang sejalan dengan selera konsumen baru dari para wisatawan yang selama ini belum disajikan. Meminimalkan kelemahan lewat langkah peningkatan promosi, menggunakan sistem akuntansi yang lebih baik, melakukan regenerasi manajemen pengelolaan, memperbaiki sarana prasarana dan meningkatkan kesejahteraan karyawan.
THE EFFECT OF TAX PLANNING AND POLITICAL COSTS ON PROFIT MANAGEMENT WITH PROFITABILITY AS MODERATING VARIABLES Salama, Sri Nofita; Randa, Fransiskus; Ng, Suwandy
SIMAK Vol. 20 No. 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i02.369

Abstract

This study aims to investigate whether the tax planning and political cost has an influence on earning management, and whether profitability moderates the influence of tax planning and political cost on earning management. The population on 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 financial statement from Indonesia Stock Exchange. Data were analyzed using SPSS 21. The result of this study shows that tax planning has a significant and positive impact on earning management, in contrast, the political cost has no impact on earning management. Profitability moderates the relation of tax planning andearning management but doesn’t moderates the impact of political cost and earning management.
Co-Authors Ade Lisa Matasik Ana Mardiana Ana Mardiana Anthony Holly Anthony Holly Asri, Marselinus Barbara Yessi Taruk Allo Beatrix Putri Danduru Bernadeth Tongli Bernadetta Wiwik Wahyuningsih Bottong, Yulianus Bottong, Yuliaus Budi Setiawan Widjaja Carolus Askikarno Palalangan Chen Kelvin Cherly E. Tanamal Cherly E.Tanamal E.Daromes, Fransiskus Eko Ganis Sukoharsono Erna Pasanda Excel Limbunan Febri Fitriani Felicia Wuisan Ferdinandus Sampe Fransiskus Eduardus Daromes Frischa Faradilla Arwinda Mongan Harun Widodo Holly, Anthony Itnoy Caesar Sudewa Iwan Triyuwono Jayanti Jayanti Jeri T. Siang Jeri Tangalayuk Siang Junensa, Yuyun Karaeng, Ferdi Laorens, Evelyn Laurentius Christian Oktavianus Leonardo Gohari Lukman Lukman Lukman Tuwo Maria Yessica Halik Marselinus Asri Mayairani Nurdiana, Triasmi Mentari Chandra Tjiang Mery Salu Ng, Suwandy Oktaviana Weni, Anita OKTAVIANUS PASOLORAN Otniel Hongdoyo Pasang, Agustina Rante Paulus Tangke Paulus Tangke Petrus Peleng Roreng Ratu Resti Raya, Christophorus Brainata Kevin Riza Praditha Robert Jao Salama, Sri Nofita Sarira, Nobertus Senjaya, Stacia Sereh, Jeane Lelyana Sherly E Tanamal Sri Hardyanti Budiman Sri Nofita Salama Stacia Senjaya Suardi Tanasal Suwandi Ng Suwandi Ng Suwandy Ng Tangke, Paulus Teri Trinita Imelda Bandaso Tuwo, Lukman Unti Ludigdo Unti Ludigdo Vheny Manguma William Jose Sutadji Yakobus K Bangun Yakobus K Bangun Yanni Yanni Yohanis Tato Padang Yohanis Tato Padang Yulianus Bottong Yusram Yusram