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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 Cakrawala Repositori Imwi Tangible Journal Narra J Community Research Of Epidemiology (CORE) Akuntansi Bisnis & Manajemen (ABM) 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 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 Akuntansi: Jurnal Riset Ilmu Akuntansi Accounting Studies and Tax Journal Sasambo: Jurnal Abdimas (Journal of Community Service) 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 Library & Information Science Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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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.
Navigating The Cashless Shift: A TAM-Based Qualitative Inquiry into Accounting Students Adoption Of DANA Ayu Safitri; Rahayu Indriasari; Muhammad Ilham Pakawaru; Andi Ainil Mufidah Tanra
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
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.
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Rahayu Indriasari; Made Sudarma; Rosidi Rosidi; Endang Mardiati; Fibriyani Nur Khairin
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

Abstract

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
Determinants of Financial Statement Quality: The Role of Good Governance, Technology, and Work Motivation Rahma Danita; Nina Yusnita Yamin; Rahayu Indriasari; Phatra Anggana Djuri
Cakrawala Repositori IMWI 343-354
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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

Abstract

Financial statements reflect the accountability and transparency of local governments to the community. This study aims to analyze the influence of Good Governance, Technology Utilization, and Work Motivation on the Quality of Financial Statements in Regional Apparatus Organizations (Organisasi Perangkat Daerah [OPD]) in Palu City. The study employed a quantitative approach involving 123 respondents consisting of OPD leaders, heads of finance sub-divisions, and operators of the Regional Government Information System (Sistem Informasi Pemerintahan Daerah [SIPD]) from 41 Regional Apparatus Organizations. Data analysis was conducted using SmartPLS with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The findings indicate that the implementation of Good Governance and Technology Utilization are key pillars that significantly enhance financial statement quality. Interestingly, Work Motivation, when examined individually, did not demonstrate a significant influence within this context. This suggests that effective systems and organizational mechanisms tend to play a more dominant role in determining financial reporting outcomes than the psychological factors of local government officials. These findings provide a new perspective for policymakers in local governments to prioritize systemic improvements and digital infrastructure development in efforts to achieve cleaner, more transparent, and more reliable financial governance.
Pengaruh Harapan Kerja, Persepsi, Karakteristik Pribadi terhadap Minat Mahasiswa Memilih Jurusan Akuntansi di Universitas Tadulako Moh Noviar Lawasa; Nurhaniva A; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2892

Abstract

This study aims to determine and analyze the effect of job expectations, perceptions, personal characteristics on student interest in choosing an accounting major at Tadulako University. This type of research uses descriptive quantitative,. Data collection methods by distributing questionnaires to respondents. The population of this study amounted to 225 active students of class 2021 and 252 active students of class 2022, the number of samples taken was 82 respondents. The analysis method used is multiple linear regression method with the help of SPSS for windows version 25.0. The results showed that work expectations affect student interest in choosing an accounting major, perceptions have no effect on student interest in choosing an accounting major, personal characteristics affect student interest in choosing an accounting major.
Praktek Apptita’galak Tana (Gadai Sawah) dalam Perspektif Akuntansi Syariah Wa Jana; Khairunnisa Kahar; Teguh Setiawan; Nina Yustina; Rahayu Indriasari; Andi Chairil Furqan
Akuntansi Vol. 3 No. 4 (2024): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

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

Abstract

Abstract. This research aims to explore the meaning of informants' experiences in the practice of pawning, analyze the relationship between relevant statements, and describe the practice of pawning rice fields from the perspective of local wisdom values based on the provisions of Islamic sharia. The method used in this research is a qualitative approach with the phenomenological method. The research was conducted for approximately 3 (three) months (January-March 2022) in Bontolangkasa village. Appita'galak Tana means turning cultivated rice fields into collateral to get funds quickly. The values of tolerance and solidarity that underlie the practice of Appita' galak tana in Bontolangkasa village are a manifestation of the pacce values of the Bugis people to strengthen brotherhood through strong tolerance and solidarity. The appita'galak tana transaction has met the required criteria, namely that there is a debt transaction that was carried out because of the need for funds and no recording was carried out and there were no witnesses, where only two parties transacted, the land owner and the capital owner and were in a state of mind. There is a deviation in the practice of appita'galak tana that cannot be tolerated, namely the use of pawned goods by murtahin. Where the use of pawned goods is caused by borrowing money. This action includes usury an-nasiah even though the land/rice field pawning transaction already has permission from rahin.
Determinasi Kinerja Manajerial: Studi Kasus pada PT Surya Donggala Jaya Delisya Dwi Lestari Ambatoding; Rahayu Indriasari; Nina Yusnita Yamin; Rahma Masdar
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3263

Abstract

Organizational effectiveness is highly dependent on how internal systems are designed to support decision-making. This study aims to analyze the influence of Management Information Systems, Total Quality Management, Reward Systems, and Performance Measurement Systems on managerial performance. Using a quantitative approach, this study conducted a survey involving 32 managers and managerial staff at PT Surya Donggala Jaya as respondents. Multiple linear regression analysis was employed using SPSS 25.0 software as the analytical tool. The results of the analysis indicate that simultaneously, Management Information Systems (MIS), Total Quality Management (TQM), Reward Systems, and Performance Measurement Systems have a positive and significant effect on improving managerial performance. However, partially, Management Information Systems and Reward Systems show a negative but insignificant effect. Likewise, the Performance Measurement System demonstrates a positive but insignificant effect. Meanwhile, Total Quality Management has a positive and significant influence on managerial performance. These findings indicate that a commitment to quality serves as the primary driver of work effectiveness. However, information systems and reward structures are not yet aligned with managerial needs, thus requiring further evaluation. The findings of this study can serve as a reference for management in reforming internal policies and ensuring that systems are not merely administrative procedures, but also instruments for enhancing human resource capacity and achieving sustainable organizational growth.
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 Delisya Dwi Lestari Ambatoding Desvianur, Doliva Risky DHARMA, Dewa Made Adi Dina Anggraini Djalil, Novita Muliyani 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 Hidayanty, Healthy Jafar, Nurhaeddar Jamaluddin Jamaluddin Jamaluddin Jamaluddin Khairunnisa Kahar 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 Moh Noviar Lawasa 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 Ni Made Suwitri PARWATI Nina Yusnita Yamin Nina Yustina Novita Muliyani Djalil Nur Alimin Azis Nurdin, Jurana Nurhaedar Jafar Nurhaniva A Nurhayati Haris Nurlaela Mapparessa Nurleli, Nurleli Onetusfifsi Putra Parwati, Ni Made Suwitri Phatra Anggana Djuri Prayekti, Ita Sajek Putri, Mega Mas Rahma Danita Rahma Masdar Rahma, Elita Razak Thaha, Abdul Ridwan , Ridwan Ridwan Ridwan, Ridwan Riskyani, Shanti Rozak, Rama Wijaya Abdul Saleh, Fadli Moh. Samir, Yulia Gita Selmita Paranoan Septiani, Delia Shabrina, Nur Rahma Shinta Yunita Sari Stesya Orhizha Anandita Sulastri, Dwi Tanra, Andi Ainil Mufidah Teguh Setiawan Teungku Nih Farisni Thaha, Abd.Razak Totanan, Chalarce Ulfah Najamuddin Ulva, Ulva Usman, Faisayanti Uwete, Andini Veni Hadju Wa Jana Yaksan, Citrakesumasari Yarmaliza, Yarmaliza Yatti Sugiarti, Yatti Yessi Kurniati, Yessi Yuldi Mile Yunia, Latifah Sukmawati