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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 EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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 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 Journal of Economics and Management Scienties Accounting Studies and Tax Journal Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD Jurnal Akuntansi Kontemporer Senarai Kearifan Lokal Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review GoodWill Journal of Economics, Management, and Accounting Harmoni Economics: International Journal of Economics and Accounting
Rahayu Indriasari
Prodi Akuntansi, Fakultas Ekonomi, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Penyusunan Program Dana Desa Dalam Upaya Optimalisasi Pendayagunaan Dana Desa Latifah Sukmawati Yuniar; Andi Mattulada Amir; Rahayu Indriasari; Aisyah Kemala Lolo; Abdul Hakim Mukhtar; Dwi Sitti Syarifah Usriana
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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

Abstract

Pengabdian ini dilakukan dengan tujuan memberikan pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa bagi masyarakat dan aparat pemerintah desa agar pengelolaan dana desa dapat dilakukan secara tertib, taat pada ketentuan peraturan perundangundangan, efisien dan efektif. Perencanaan yang baik akan menjadi arah panduan program apa saja yang sebaiknya dilaksanakan oleh desa. Pada tahap ini analisis kebutuhan dapat digunakan untuk membantu mengidentifikasi kebutuhan ataupun permasalahan yang perlu segera ditangani  dengan bantuan Dana Desa.  Metode yang digunakan adalah presentase atau pemaparan, tanya jawab, dan diskusi tentang pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa.  Kegiatan pengabdian masyarakat yang telah diaksanakan pada akhirnya memberikan pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa bagi masyarakat dan aparat pemerintah desa agar pengelolaan dana desa dapat dilakukan secara tertib, taat pada ketentuan peraturan perundang-undangan, efisien, ekonomis, efektif, transparan, dan bertanggung jawab dengan memperhatikan rasa keadilan dan kepatutan serta mengutamakan kepentingan masyarakat setempat.
Navigating The Cashless Shift: A TAM-Based Qualitative Inquiry into Accounting Students Adoption Of DANA Safitri, Ayu; Indriasari, Rahayu; Pakawaru, Muhammad Ilham; Tanra, Andi Ainil Mufidah
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.414

Abstract

This study investigates the adoption of DANA as a primary digital payment platform among accounting students at Tadulako University. The primary objective is to analyze how Perceived Usefulness and Perceived Ease of Use determine student acceptance of financial technology using the Technology Acceptance Model (TAM) framework. The research method employs a descriptive qualitative approach designed to explore a deep understanding of user behavior. Data were gathered through in-depth, semi-structured interviews with informants selected via purposive sampling, specifically active students who are regular users of the DANA application. The data analysis process included stages of data reduction, systematic data display, and verification to ensure the validity of findings regarding students' transactional experiences. The results reveal that students attribute high functional value to the platform due to accelerated transaction processing, time optimization, and enhanced security features. Additionally, the streamlined registration process and minimalistic interface significantly reduce technical barriers for novice users. This study concludes that the perceived simplicity of the interface acts as a catalyst that reinforces the perceived functional benefits, ultimately driving widespread adoption of DANA for cashless transactions within the academic environment in accordance with TAM postulates.
Analisis Aktivitas Pencatatan Transaksi Manual Sebagai Aktivitas Non-Value Added Pada Arung Co-Working Spaces Mahardini Gloria Laurencia Daly; Rahayu Indriasari; Erwinsyah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 2 (2025): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i2.3606

Abstract

Penelitian ini bertujuan untuk menganalisis aktivitas tidak bernilai tambah (non–value added/NVA) dalam proses pencatatan transaksi manual pada Arung Co-Working Spaces pasca rebranding tahun 2025. Fokus penelitian diarahkan pada bagaimana aktivitas administratif yang berulang berkontribusi terhadap inefisiensi dan peningkatan biaya peluang. Penelitian menggunakan pendekatan kualitatif studi kasus melalui wawancara dengan pemilik, kasir, barista, dan pelanggan serta observasi langsung alur kerja. Validasi data dilakukan melalui triangulasi dan member checking. Analisis menggunakan kerangka Activity-Based Management (ABM) dan identifikasi aktivitas bernilai tambah. Hasil penelitian menunjukkan bahwa proses pencatatan transaksi mengandung beberapa aktivitas NVA, seperti pencatatan ganda (buku dan aplikasi), rekap akhir hari, serta koreksi kesalahan input. Aktivitas ini menyebabkan keterlambatan layanan, menambah waktu tunggu pelanggan, dan meningkatkan beban kerja. Tidak adanya integrasi antara pencatatan transaksi dan pengelolaan stok turut memperbesar pemborosan waktu dan tenaga. Penghapusan aktivitas NVA melalui penerapan sistem POS, penyederhanaan alur kerja, dan standarisasi prosedur dapat meningkatkan efisiensi operasional secara signifikan. Temuan ini memberikan kontribusi praktis bagi UMKM sektor jasa dalam mengoptimalkan aktivitas administratif dan menekan biaya operasional.
Implementation Blue Accounting For Economic and Environmental Sustainability (Case Study of Salt Ponds at Talise Beach, Palu City) Ulva, Ulva; Yamin, Nina Yusnita; Indriasari, Rahayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9480

Abstract

Blue accounting, which integrates accounting principles with sustainability aspects, provides a holistic perspective on natural resource and environmental management. This study explores the application of blue accounting in the salt ponds of Talise Beach, Palu City, a coastal marine ecosystem rich in blue economy potential. Using qualitative methods, this study involved in-depth interviews, observations, and document analysis to examine blue accounting practices from a sustainability perspective. Interview data were analyzed thematically using the NVivo application, based on ecophenomenology theory to understand the interaction between humans (salt farmers) and the natural environment. The results show that salt farmers in Talise Beach live in a complex and profound interaction with their environment, especially seawater, land, and weather conditions. Salt farmers strive to manage natural resources effectively to improve production quality and yields, while facing evolving ecological and technological challenges. The salt production process still relies heavily on natural cycles and simple technology. Therefore, the production and quality of salt produced are also highly dependent on natural cycles. The quality of salt will impact its economic value and usefulness. This study provides a rich understanding of how local practices can reflect blue accounting principles, highlights the ecological and technological challenges faced, and offers insights for the development of a more holistic blue economy sustainability model.
The Value of Local Wisdom in the Practice of Fine Fee Treatment at the Mosu`sa Festival, Traditional of the Kaili Da`a Inland Tribe Indriasari, Rahayu; Mattulada, Andi; Pattawe, Abdul; N.S, Jurana; Yuniar, Latifah Sukmawati; Djasman, Nurhaja; Selviani, Andi; Sangadji, Mia Lestari
AMCA Journal of Community Development Vol. 6 No. 2 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i2.462

Abstract

This study aims to reveal the practice of the treatment of fine costs at the Mosu'Sa Traditional Festival of the Kaili Da'a Inland Tribe, Kaliburu Village, Sindue Tombusabora District. Donggala Regency, Central Sulawesi. This research is a qualitative study with ethnographic study analysis techniques. The results of the study found that the traditional festival is not only about the costs in implementing the traditional festival but there is another burden that is an additional burden, namely the cost of customary fines that can occur in the process of implementing the traditional mosu`sa festival due to customary violations. The practice of the treatment of fine costs in the Da'a inland tribe, especially in Kaliburu Village, is about honor, responsibility, and solidarity of one tribe.
The Influence of Work Environment and Internal Control on Employee Performance: A Study at Breaktime Reflexology in Palu City Moh Zuljalali Wal Irsyam; Ernawaty Usman; Rahayu Indriasari; Latifah Sukmawati Yuniar
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.438

Abstract

This study aims to examine and analyze the influence of the work environment and internal control on employee performance at Breaktime Reflexology in Palu City. Using a quantitative approach, data were collected through questionnaires and interviews from all 65 employees, applying a saturated sampling technique. The analytical method used was multiple linear regression with the aid of SPSS version 25. The results showed that the work environment and internal control simultaneously have a positive and significant effect on employee performance. Partially, both variables also have a positive and significant influence. These findings indicate that improvements in the physical and non-physical aspects of the work environment—such as cleanliness, comfort, and harmonious relationships—enhance employee motivation, job satisfaction, and productivity. Moreover, effective implementation of internal control mechanisms, including clear division of duties, supervision, and compliance procedures, fosters accountability, discipline, and organizational trust. The study supports Stewardship Theory, emphasizing that employees, when provided with a supportive environment and structured control system, are motivated to act in the organization’s best interest. This research contributes empirically to human resource management practices in service-based industries, particularly reflexology centers, by highlighting that organizational success depends on the synergy between conducive work conditions and robust internal controls. Future studies may include other performance determinants such as leadership, motivation, and organizational culture.
The Implementation of Old Age Security Claim Accounting Information System: Case Study of BPJS Ketenagakerjaan Palu Branch Shinta Yunita Sari; Rahayu Indriasari; Femilia Zahra; Selmita Paranoan
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.244

Abstract

This study aims to examine how the Old Age Security (Jaminan Hari Tua/JHT) claim process is carried out at the Palu Branch of BPJS Ketenagakerjaan, both through direct services at the office and online. The main focus is on how the accounting information system supports the claim process, starting from registration, data validation, approval, transaction recording, to payment. This research uses a descriptive qualitative method through interviews with several BPJS employees in the service and finance departments. The results show that the use of digital systems such as SMILE and the JMO application has made the claim process faster and more efficient, especially for online claims. However, some obstacles remain, such as data input errors and participants' lack of understanding of digital technology. Nevertheless, the integrated system helps reduce administrative burdens as data is directly connected to the central system without the need for manual processing at the branch office. These findings indicate that the implemented information system has been running effectively and efficiently, although assistance to participants is still needed to improve the success of digital claim services.
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 Assriyah, Hasnah Ayu Safitri Bakry, Moh Iqbal Battung, Sabaria Manti Betty Betty Citrakesumasari Citrakesumasari Citrakesumasari Desvianur, Doliva Risky DHARMA, Dewa Made Adi Dina Anggraini Djalil, Novita Muliyani Djasman, Nurhaja Dwi Sitti Syarifah Usriana Endang Mardiati Ernawaty Usman Erwinsyah Fachrizal, Mohamad Fajarwati Ibnu, Indra Femilia Zahra Fibriyani Nur Khairin Fitriani Gusman Sunding Halwi, Muh. Darma Hardi, Anggun Dwi Healthy Hidayanti Herlina Hidayanty, Healthy Jafar, Nurhaeddar Jamaluddin Jamaluddin Jamaluddin Jamaluddin Khairunnisa, Afifah Khuzaimah, Anna Latifah Sukmawati Yuniar Madao, Tri Utari Made Sudarma Mahardini Gloria Laurencia Daly Mansur, Marini Amalia Mapparessa, Nurlaela Masni Masni Masruddin Masturina, Masruroh Luthfiah Mattulada, Andi Moh Zuljalali Wal Irsyam Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muhammad Natsir 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 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 Sangadji, Mia Lestari Selmita Paranoan Selviani, Andi Septiani, Delia Shabrina, Nur Rahma Shinta Yunita Sari Stesya Orhizha Anandita Sugianto Sulastri, Dwi Tanra, Andi Ainil Mufidah Teungku Nih Farisni Thaha, Abd.Razak Totanan, Chalarce Ulfah Najamuddin Ulva, Ulva Usman, Faisayanti Uwete, Andini Veni Hadju Yaksan, Citrakesumasari Yarmaliza, Yarmaliza Yatti Sugiarti, Yatti Yessi Kurniati, Yessi Yuldi Mile Yunia, Latifah Sukmawati