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All Journal Jurnal Kesehatan Masyarakat Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo GIZI INDONESIA Jurnal Ekonomi dan Bisnis SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Buana Akuntansi Tangible Journal International Journal of Environmental, Sustainability, and Social Science Narra J Community Research Of Epidemiology (CORE) Akuntansi Bisnis & Manajemen (ABM) JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Jurnal Gizi Masyarakat Indonesia (The Journal of Indonesian Community Nutrition) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Sosiologi Pertanian dan Agribisnis Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Warta LPM Accounting Studies and Tax Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer Senarai Kearifan Lokal Akuntansi

Rahayu Indriasari

Prodi Akuntansi, Fakultas Ekonomi, Universitas Tadulako

Author-ID : 471416

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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PELATIHAN PENYUSUNAN PEMBUKUAN BERTERIMA UMUM BAGI UKM MITRA BINAAN PT TELKOM Rahayu Indriasari; Nina Yusnita Yamin; Jurana Jurana
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 7 No 2 (2022): Agustus
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v7i2.2372

Pelatihan ini dilakukan sebagai upaya pemberian pemahaman dan keterampilan bagi UKM mitra binaan PT Telkom dalam mengelola keuangan usahanya. Usulan pengabdian ini bertujuan untuk meningkatkan kemampuan mitra binaan program menyusun dan membuat pembukuan yang berterima umum untuk menyelesaikan masalah mereka dalam perihal pencatatan keuangan, guna peningkatan kemajuan usaha bagi UKM kelompok mitra binaan program kemitraan PT.Telkom. Para mitra ditargetkan mampu memahami dan mengaplikasikan proses pencatatan aktivitas usaha dan metode penyusunan pembukuan yang berterima umum sehingga dapat meningkatkan kemampuan dalam menjalin kerjasama dengan PT. Telkom sebagai penyalur bantuan pinjaman berbunga rendah dari pemerintah, serta memberikan kemudahan dalam mengambil keputusan bisnis yang strategis. Program ini akan dilaksanakan oleh 3 (Tiga) orang dosen dengan kepakaran pada bidang akuntansi keuangan dan akuntansi manajemen serta 1 mahasiswa sebagai teknisi. Transfer iptek ke mitra dilakukan melalui penyuluhan dalam tiga bentuk, yaitu penyajian materi, demo praktek, dan pendampingan. Hasil yang dilakukan sangat disambut dengan baik oleh para mitra. Mereka berharap agar pelaksanaan kegiatan pengabdian ini dapat dilakukan secara intens agar pengetahuan yang mereka peroleh selalu tertanam dan terimplementasikan dengan baik guna perbaikan pengelolaan keuangan sebagai upaya pengembangan usaha para UKM.

Studi Literatur : Akuntansi Sumber Daya Manusia Dina Anggraini; Chalarce Totanan; Jurana Jurana NS; Rahayu Indriasari; Betty Betty; Femilia Zahra
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
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.v7i2.287

Tujuan dilakukan penelitian ini untuk melihat faktor-faktor yang mempengaruhi akuntansi sumber daya manusia. Metode yang digunakan adalah studi literatur. Di dalam penelitian ini peneliti menggunakan analisis data teks yaitu perangkat lunak Leximancer, kemudian metode pengumpulan data yang digunakan yaitu dokumentasi dengan mengumpulkan 28 artikel dari website www.googlescholar.com yang ditentukan berkaitan dengan masalah dalam penelitian. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi akuntansi sumber daya manusia terlihat daribeberapa faktor yang dapat dijadikan acuan untuk penelitian mengenai akuntansi sumber daya manusia yaitu perusahaan, intellectual capital dan kinerja perusahaan. Adanya 3 hal tersebut menjadi 3 unsur penting dalam peluang riset serta perhatian perusahaan dimasa depan. Hal ini dikarenakan inovasi menjadi hal yang sangat diperlukan untuk dapat membuat perusahaan lebih berkembang terutama ketika harus bersaing dengan perusahaan lain.

The Meaning of Fairness in Government Financial Statements: A Phenomenology Study Ridwan Ridwan; Rahayu Indriasari; Arung Gihna Mayapada; Novita Muliyani Djalil; Jurana Jurana; Ni Made Suwitri Parwati
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective– This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology– The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public. Results – The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the action’s results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.

Strategi rantai nilai untuk keberlangsungan usaha industri rumah cokelat di Kota Palu Gusman Sunding; Chalarce Totanan; Mustamin Aras; Rahayu Indriasari; Muhammad Ansar; Jurana Jurana
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9393

The purpose of this study was to determine the strategic value chain for the sustainability of the Chocolate House Industry business in the city of Palu, which is located on Jalan Setia Budi, East Palu, Central Sulawesi. The number of respondents was 4 people consisting of 1 leader, 1 head of production and 2 employees. Data analysis technique uses descriptive qualitative.The value chain strategy at Rumah Coklat can be seen from the supporting (secondary) activities which include Infrastructure, HR Management, Technology Development and Procurement activities. Primary (primary) involvement includes raw material handling, production process, service and marketing. The Value Chain Strategy activities as a whole support each other to create chocolate products. The results of the assessment of the value chain strategy in the continuity of the Chocolate House Industry business are 3, namely: (1) Competitive advantage, namely by utilizing the original taste of the original cocoa beans, Utilizing the original cocoa butter as a raw material for making chocolate to give a distinctive taste from chocolate so that it is preferred the community, continue to maintain and improve product quality so that it becomes a superior product for the Palu city government. (2) Differentiation Strategy, namely by paying attention to the quality of the ingredients used and always maintaining the taste produced, (3) Cost advantage strategy, namely producing authentic chocolate from Central Sulawesi which is processed into chocolate with levels of 56 percent, 80 percent and 90 percent. Thus producing premium chocolate, not compound chocolate. The value chaos strategy all synergizes to shape, support and support the chocolate manufacturing process in order to gain margins/profits. Optimal margin provides the sustainability of the chocolate house industry in maintaining existence and maintaining business (Going Concern).

Persepsi Nasabah tentang Tabungan Wadiah Rahayu Indriasari; Muliati; Arief Budi Santoso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 1 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.36 KB)

AbstractThis research aims to explore a customer perception of wadiah savings on BNI Syariah Branch Palu. This research me-thod uses a qualitative method with Islamic phenomenological approach. The results of this research found customer funds can be used by bank in wadiah contract. Profit sharing is not given in wadiah savings because the position of contract as the deposit. Customers tend to be more interest in using wadiah savings because the facilities obtained are the same as the savings customers in general. In addition, wadiah savings felt more reassuring because customers don’t have to worry their funds will be reduced. AbstrakPenelitian ini bertujuan untuk mengeksplorasi persepsi nasabah tentang tabungan wadiah di BNI Syariah Cabang Palu. Metode penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi Islam. Hasil penelitian menunjukkan bahwa dana nasabah wadiah dapat dimanfaatkan oleh bank. Tidak ada bagi hasil yang diberikan dalam tabungan wadiah karena kedudukan akadnya sebagai titipan. Nasabah cenderung lebih tertarik menggunakan tabungan wadiah karena fasilitas yang diterima sama dengan nasabah penabung pada umumnya. Selain itu, tabungan wadiah dirasa lebih menenteramkan karena nasabah tidak perlu khawatir dananya berkurang.

STRUKTUR PRAKTIK AKUNTANSI BISNIS TIONGHOA (SEBUAH STUDI ETNOGRAFI) Stesya Orhizha Anandita; Nina Yusnita Yamin; Jurana Jurana; Chalarce Totanan; Rahayu Indriasari; Andi Chairil Furqan
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1599

ABSTRAKPenelitian ini bertujuan untuk menginterpretasikan pola struktur praktik akuntansi dalam perspektif budaya Tionghoa. Metode penelitian yang digunakan adalah kualitatif dengan paradigma interpretif dan pendekatan etnografi. Jenis dan sumber data terdiri dari data primer dan sekunder. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Terdapat tiga informan yang merupakan pelaku usaha beretnis Tionghoa di Kota Palu yang menjadi subjek penelitian ini. Hasil penelitian menunjukkan bahwa terdapat tiga makna akuntansi dalam perspektif Budaya Tionghoa, yaitu: pertama, akuntansi lisan atau daya ingat; kedua, kekeluargaan yang bersifat tertutup dan diwariskan secara turun-temurun; ketiga, artefak dalam praktik Budaya Tionghoa. Artefak tersebut berperan sebagai penunjang usaha mereka, di mana semua usaha dianggap sebagai aset yang akan terus dijalankan turun temurun hingga kepada anak cucu mereka. Oleh karena itu, tiga makna akuntansi dalam perspektif budaya Tionghoa saling terkait satu sama lain dalam mendukung kegiatan akuntansi penjualan.Kata Kunci : Budaya Tionghoa, Daya Ingat, Rasa Kekeluargaan, Artefak.ABSTRACTThis research aims to interpret the patterns of accounting practice structures from the perspective of Chinese culture. The research employs a qualitative approach with an interpretive paradigm and an ethnographic method. The types and sources of data used in this study consist of primary and secondary data. Data collection techniques include observation, interviews, and documentation. There are three informants who are Chinese business owners in Palu City who are the subjects of this study. The research findings reveal three meanings of accounting in the perspective of Chinese culture: firstly, oral accounting or memory retention; secondly, a closed and hereditary familial relationship; thirdly, artifacts in Chinese cultural practices. These artifacts serve as supports for their businesses, where all their endeavors are considered assets that will be continuously passed down through generations, to their descendants. Therefore, these three meanings of accounting in the perspective of Chinese culture are interconnected in supporting sales accounting activities.Keywords: Chinese Culture, Memory, Family Sense, Artifact.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.287

KETIKA SAINS [AKUNTANSI] BERTASBIH SPIRIT CINTA Rahayu Indriasari
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Ketika Akuntansi sebagai Sains Bertasbih Spirit Cinta. Artikel ini bertujuan mengkaji keberadaan akuntansi sebagai pemberi manfaat kepada kehidupan di alam semesta. Melalui proses perenungan, pemikiran, dan pengalaman, didapat bahwa akuntansi sejatinya dibangun dengan tidak hanya tunduk pada dogma-dogma yang terlanjur mapan, akan tetapi lebih mengindahkan realitas disekitarnya. Hal menarik dari artikel ini adalah bahwa dengan membangun ilmu akuntansi melalui proses perenungan, pemikiran, dan pengetahuan dengan energi cinta mampu memberi pemahaman mendalam atas realitas dunia akuntansi. Melalui energi cinta pula akuntansi dapat menemukan kembali keindahan dan keikhlasannya, sehingga para pelaku [akuntan] dapat menuai kasih dan sayang serta keberkahan. Abstract: When Accounting as Science Glorifies the Spirit of Love. This article is aimed to examine the existence of accounting as science should provide benefits to the universal living. Through a process of reflecting, thinking, and experiencing, it is found that accounting knowledge should be built with not only defer to the dogmas which have already been established, but should also heed to the reality around it. Another interesting issue relates to building accounting science through a process of reflection, thought, and experience through the energy of love that would enable the provision of understanding of the realities of the world. Through this, accounting can rediscover its beauty and sincerity, so that accountants can reap love and blessing.

The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance PARWATI, Ni Made Suwitri; TOTANAN, Chalarce; MILE, Yuldi; YAMIN, Nina Yusnita; INDRIASARI, Rahayu; PAKAWARU, Muhammad Ilham; JURANA, Jurana
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i1.1075

Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply.

The roles of Tuha Peut Gampong in healthcare services for pregnant women Farisni, Teungku Nih; Fitriani, Fitriani; Indriasari, Rahayu; Yarmaliza, Yarmaliza; Putra, Onetusfifsi
Jurnal Kesehatan Masyarakat Vol 19, No 2 (2023)
Publisher : Department of Public Health, Faculty of Sport Science, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/kemas.v19i2.45312

This research was aimed to identify the roles of Tuha Peut in healthcare service for pregnant women. This study was also examined the obstacles of Tuha Peut in implementing the roles and identified the efforts taken to strengthen the roles. This research employed quantitative and qualitative approaches. The quantitative approach using a questionnaire to collect data was used to provide indicators for maternal healthcare and the knowledge of Tuha Peut towards maternal health care. Meanwhile, the qualitative approach using open-ended interview guide and focus group discussion (FGD) was employed to explore the constraints and efforts in improving maternal healthcare. The research location was in Nagan Raya, Aceh Province. A total of 48 respondents was recruited in this study. The result shows there is a relevance between the health care achievement and TuhaPeut knowledge as the legislative assembly in decision making regarding the village fund (p 0.001). Concerning the decision-making, most Tuha Peut were not involved in decision-making related to the health sector. Some of them were only passively involved, and some could not provide considerations for maternal healthcare. Unfortunately, efforts to maximize their roles in improving maternal healthcare had not been carried out. It is recommended that TuhaPeut can be more involved in every planning process of maternal healthcare service, such as arranging Qanun as the jurisdictional basis. Tuha Peut’s roles can be maximized to increase the health care for pregnant mothers.

Co-Authors . Rosidi Abdul Hakim Mukhtar Abdul Pattawe Abdul Razak Thaha, Abdul Razak Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Adha, Mawar Nurul Aisyah Kemala Lolo Aisyah, Andi Amalia, Marini Amelia, Salsa Aminuddin Syam Ampangalo, Elma Andi Chairil Furqan Andi Mattulada Amir Areni, Intan S. Arief Budi Santoso Arista Arista Arista, Arista Arung Gihna Mayapada Assegaf, Khadijah Nur Hasanah Assriyah, Hasnah Bakry, Moh Iqbal BAKRY, Muhammad Iqbal Battung, Sabaria Manti Betty Betty Citrakesumasari Citrakesumasari Citrakesumasari Desvianur, Doliva Risky DHARMA, Dewa Made Adi Dina Anggraini Djalil, Novita Muliyani Dwi Sitti Syarifah Usriana Endang Mardiati Ernawaty Usman Fachrizal, Mohamad Fajarwati Ibnu, Indra Femilia Zahra Fibriyani Nur Khairin Fitriani Gusman Sunding Halwi, Muh. Darma Haning, Thahir Hardi, Anggun Dwi Healthy Hidayanti Herlina Hidayanty, Healthy Jafar, Nurhaeddar Jamaluddin Jamaluddin Jamaluddin Jamaluddin Khairunnisa, Afifah Khuzaimah, Anna Madao, Tri Utari Made Sudarma Mansur, Marini Amalia Mapparessa, Nurlaela Masni Masni Masruddin Masturina, Masruroh Luthfiah Mile, Yuldi Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muhammad Natsir Muhammad Rachmat Muhammad Ridwan Nasir Muliati Muliati Muliati Muliati, Muliati Mulya Salsabila, Nada Mustamin Aras Muthiah Nurul Atikah N.S, Jurana Nasrah Ngkolu, Emilia Margaretha Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Muliyani Djalil NOVITA, Nur Indah Dwi Nur Alimin Azis Nurdin, Jurana Nurhaedar Jafar Nurhayati Haris Nurlaela Mapparessa Nurleli, Nurleli Onetusfifsi Putra Parwati, Ni Made Suwitri Prayekti, Ita Sajek Putri, Mega Mas Rahma, Elita Razak Thaha, Abdul Ridwan , Ridwan Ridwan Ridwan, Ridwan Riskyani, Shanti Rosidi Rosidi Rozak, Rama Wijaya Abdul Saleh, Fadli Moh. Samir, Yulia Gita Sampeangin, Henrick Selmita Paranoan Septiani, Delia Shabrina, Nur Rahma Stesya Orhizha Anandita Sugianto Sulastri, Dwi Teungku Nih Farisni Thaha, Abd.Razak Thahir, Andi Imam Arundhana Totanan, Chalarce Ulfah Najamuddin Usman, Faisayanti Uwete, Andini Veni Hadju Yaksan, Citrakesumasari Yarmaliza, Yarmaliza Yatti Sugiarti, Yatti Yessi Kurniati, Yessi Yunia, Latifah Sukmawati

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