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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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INTERNALISASI NILAI LOLO TANANAN DAN LOLO PATUOAN : PENINGKATAN EKONOMI ANGGOTA CREDIT UNION SAUAN SIBARRUNG Randa, Fransiskus; Bottong, Yulianus; E.Daromes, Fransiskus
Jurnal Keuangan dan Bisnis Vol. 22 No. 1 (2024): Jurnal Keuangan Dan Bisnis Volume 22 Nomor 1 Maret 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i1.1044

Abstract

Penelitian ini bertujuan 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 dilakukan melalui wawancara yang mendalam dengan beberapa informan kunci, observasi lapangan dan pengumpulan artefak budaya di lapangan. Penelitian dilakukan pada koperasi Credit Union 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 meningkatkan ekonomi anggota dengan pemberdayaan pemeliharaan sumber daya alam yang bernilai dengan menempatkan tanaman dan peternakan secara holistik sebagai bagian yang tidak terpisahkan dari kehidupan masyarakat Toraja. Hal itu diinternalisasi melalui program pemberdayaan anggota pada peternakan, pertanian dan komunitas kopi. Semua program tersebut mengarah pada peningkatan ekonomi anggota CU dengan pemeliharaan tanaman dan ternak secara berkelanjutan dan menghindari eksploitasi.
Eksplorasi Perilaku Investor Wanita dalam Pengambilan Keputusan Investasi : (Studi Pendekatan Fenomenologi) Budi Setiawan Widjaja; Fransiskus Randa; Paulus Tangke
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 3 No. 2 (2025): April : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v3i2.612

Abstract

Penelitian ini bertujuan untuk mengeksplorasi perilaku investor wanita dalam pengambilan keputusan investasi. Investor wanita di Makassar adalah informan penelitian tesis ini serta menggunakan kualitatif dengan pendekatan deskriptif. Paradigmanya interpretif dengan metode fenomenologi. Analisis datanya interpretative phenomenological analysis (IPA). Teori dalam penelitian ini menggunakan teori perilaku keuangan (behaviour finance) dengan konsep utamanya teori prospek. Hasilnya yaitu pemahaman investor wanita dalam keamanan berinvestasi, penggalian data, ketepatan waktu, kemudahan transasksi, dorongan menanti, pemaknaan berita, dorongan kejelian, dan imbal hasil. Implikasinya dari hasil dari pemahaman investor wanita dalam berinvestasi akan memicu pemahaman investor wanita dalam penggalian data, ketepatan waktu dan pemaknaan berita akan memuculkan perilaku keamanan. Pemahaman investor wanita dalam kemudahan transaksi, dan dorongan kejelian akan memunculkan perilaku kenyamanan. Untuk pemahaman investor wanita dalam penggalian data, ketepatan waktu, dorongan kejelian dan imbal hasil akan memunculkan perilaku keuntungan. Dari ketiga perilaku yang ada yaitu keamanan, kenyamanan dan keuntungan akan menghasilkan sebuah perilaku investor wanita.
The Effect of Competence and Career Development on Managerial Performance: Work Motivation as a Mediator (Empirical Study at the Primary Tax Service Office in South Sulawesi) Mayairani Nurdiana, Triasmi; Randa, Fransiskus; Ng, Suwandi
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/gk6xsh11

Abstract

This study aims to empirically investigate the influence of competence and career development of account representatives on managerial performance. The influence was tested both directly and indirectly through work motivation. The research model was built within the framework of self-determination theory. Data were collected from account representatives from all Primary Tax Service Offices in South Sulawesi using purposive sampling. Online questionnaire was applied to collect data. Data analysis was carried out through multiple regression and Sobel test. The results of the study reveal that competence and the career development of account representatives influence work motivation as well as managerial performance. Further testing using the Sobel test reveals that work motivation mediates the influence of both competence and career development on managerial performance. The results of the study support the self-determination theory of how individuals have the drive to improve their performance based on their experiences with the process of developing competence and their careers in the organization.
STRUKTUR DAN MEKANISME TATA KELOLAH LEMBAGA KEROHANIAN Oktavianus Pasoloran; Oktavianus Pasoloran; Fransiskus Randa
Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan Vol 18, No 2 (2022): Pepatudzu, Volume 18, Nomor 2, Nopember 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/fkip.v18i2.3768

Abstract

This study discusses the implementation of spiritual institution) in the Conference Area Adventist spritual institutionorganization and the practice of financial reporting of Adventist spritual institutionorganizations in accordance with the principles of good governance. This research is a qualitative research where the primary data is obtained from the results of interviews with the leadership of the Seventh-day Adventist Spritual institutionorganization in the Conference Area. While secondary data is additional data. The results show that first, the mechanism for implementing Spiritual institutionin the Conference Area Adventist Spritual institutionorganization through the Conference Area Executive Committee (EXCOM) as the board of directors, the Finance Committee as the committee that evaluates financial reports and audit results of the congregation and conference area financial statements, internal auditors are carried out by the spritual institutionauditors and the General Conference Auditing Service (GCAS). The results of this study indicate that the Conference Area Adventist spritual institutionorganization has good management governance. Several improvements can be made by establishing a more independent audit committee and optimizing the work of the internal auditors. Second, in general, the practice of financial reporting in the working environment of the spiritual institution in the Conference Area is in accordance with the principles of good governance, namely transparency, accountability, responsibility, independence and fairness. Improvements need to be made to the communication media to the congregations so that financial supervision and management are more efficient, effective, economical, and productive (E3P).
Pengaruh Good Corporate Governance terhadap Financial Distress dan Dampaknya bagi Nilai Perusahaan Robert Jao; Fransiskus Randa; Anthony Holly; Harun Widodo
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8959

Abstract

The purpose of this study is to analyze the effect of good corporate governance proxied by managerial ownership, institutional ownership, and independent board of commissioners on firm value mediated by financial distress. This study uses agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The data sources used are secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples is 425 company data for 5 years, which were selected using the purposive sampling method. The results of the study indicate that managerial ownership, institutional ownership, and independent board of commissioners have a significant negative effect on financial distress. This study also found that managerial ownership and institutional ownership have a significant positive effect on firm value, but the independent board of commissioners has a positive but insignificant effect on firm value. In addition, it was also found that financial distress has a significant negative effect on firm value. Finally, this study found that financial distress mediates the relationship between managerial ownership, institutional ownership, and independent board of commissioners on firm value.
PEMBERDAYAAN POTENSI PENGRAJIN TRADISIONAL DALAM RANGKA MELESTARIKAN BUDAYA DAN MENINGKATKAN KESEJAHTERAAN PENGRAJIN Paulus Tangke; Fransiskus Randa; Jeri Tangalayuk Siang
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpmebd.v1i2.647

Abstract

Pengabdian ini bertujuan untuk memberdayakan pengrajin tradisional di Dusun Kadundung dalam upaya melestarikan budaya Toraja dan meningkatkan kesejahteraan mereka. Metode Pengabdian menggunakan Pendekatan pengabdian masyarakat digunakan, dengan fokus pada pembimbingan, penyuluhan dan pendampingan untuk memotivasi pengrajin serta memperluas wawasan mereka. Hasil Pengabdian bahwa Kegiatan pengabdian ini berhasil membangkitkan minat masyarakat terhadap produk kerajinan tradisional dan mendapatkan dukungan dari penggemar yang signifikan. Mitra lokal di Kota Rantepao telah bersedia untuk membantu dalam pemasaran produk-produk pengrajin tradisional. Simpulan, bahwa upaya melestarikan budaya melalui pemberdayaan pengrajin tradisional sangat penting dan berpotensi untuk meningkatkan kesejahteraan ekonomi serta memperkuat identitas budaya masyarakat Toraja. Dukungan dari masyarakat dan kerjasama dengan pihak-pihak terkait, seperti galeri dan perpustakaan, merupakan modal yang berharga dalam mempromosikan dan melestarikan kerajinan tradisional ini di masa depan. Kata Kunci : Pemberdayaan, Pelestarian Budaya, Kesejahteraan Pengrajin
The Effect Of Accounting Conservatism On Earnings Quality With Ownership Structure As A Moderating Variable Lukman Tuwo; Fransiskus Randa; Itnoy Caesar Sudewa
Contemporary Journal on Business and Accounting Vol 6 No 1 (2026): 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.v6i1.127

Abstract

Purpose – This study investigates the effect of accounting conservatism on improving earnings quality, moderated by ownership structure. Agency theory and signaling theory are used to explain the relationship between the variables. Design/methodology/approach – The study population consisted of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Secondary data sources included financial statements and annual reports obtained from the Indonesia Stock Exchange and the companies' official websites. A sample of 97 companies spanning three years was selected using a purposive sampling method. Findings – The results indicate that accounting conservatism has a positive and significant effect on earnings quality, institutional ownership has a positive and significant effect on earnings quality, and managerial ownership has a negative and significant effect on earnings quality. Originality – This study also indicate that institutional ownership does not moderate the relationship between accounting conservatism and earnings quality. Finally, the study found that managerial ownership moderates the relationship between accounting conservatism and earnings quality.
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