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All Journal Jurnal Manajemen dan Ekonomi Kreatif Jurnal Riset Manajemen Jurnal Ekonomi Kreatif Indonesia Accounting Studies and Tax Journal GoodWill Journal of Economics, Management, and Accounting AJCD
Ni Made Suwitri PARWATI
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Alih Fungsi Pemanfaatan Lahan Di Desa Karawana Kecamatan Dolo Kabupaten Sigi Mutmainnah Patimbuk; Harnida Wahyuni Adda; Ni Made Suwitri Parwati
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 1 (2023): March : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1205.64 KB) | DOI: 10.54066/jurma.v1i1.201

Abstract

The use of farmers' land in Karawana Village is a breakthrough that really helps farmers in increasing income. This community service activity aims to determine the transition of the function of the farmers' land from paddy fields to corn and tomato plants in Karawana Village, which is very helpful for farmers because after the earthquake and liquefaction resulted in total damage to irrigation canals which hampered the irrigation process to the rice fields. Therefore, the farmers approached the government and were given alkon tools (water suction machines) and the construction of artificial wells so that it really helped farmers, especially corn and tomato farmers, then regarding marketing management of the corn and tomato crops the farmers were able to manage. . This is very helpful in the process of increasing the income of farmers in Karawana Village
PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL MELALUI PROFITABILITAS Waang, Lidia Indriane; Muliati; Jurana; Chalarce Totanan; Ni Made Suwitri Parwati; Ilham Pakkawaru
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 2 (2023): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i2.7

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, terhadap pengungkapan tanggung jawab sosial perusahaan/CSR dengan profitabilitas sebagai variabel mediasi. Populasi penelitian ini adalah seluruh perusahaan LQ45 sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang diperoleh dengan menggunakan teknik purposive sampling sebanyak 14 perusahaan dalam 5 tahun pengamatan (2016-2020) sehingga total data observasi adalah 70. Teknik analisis data yang digunakan adalah WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa secara parsial variabel ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, sedangkan variabel ukuran perusahaan secara parsial berpengaruh negatif terhadap profitabilitas. Profitabilitas ditemukan tidak memediasi hubungan antara ukuran perusahaan dan pengungkapan tanggung jawab sosial perusahaan/ CSR.
EXAMINING THE COST OF QUALITY IN THE CALCULATION OF COST OF GOODS OF PRODUCTION OF PALOLO DISTINCTIVE BROWN SUGAR Ridwan, Ridwan; Ni Made Suwitri Parwati; Ansar, Muhammad; Halwi, Muh. Darma; Indriasari, Rahayu; Samir, Yulia Gita
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 11 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pfjvzw94

Abstract

This study aims to find the concept of quality cost in calculating the cost of goods of typical Palolo brown sugar products in Palolo District, Sigi Biromaru Regency. This research is a qualitative study using an ethnomethodological approach. The research found four groupings in determining the COGS of brown sugar, namely Raw Material Costs, Support Costs, Factory Overhead Costs, and Quality Costs-Prevention Costs. In the brown sugar production process, from four categories of quality costs, the new brown sugar artisans carry out preventive cost activities, which include brown sugar quality planning activities, controlling the production process, and evaluating the quality of brown sugar.
Analisis dan Bauran Pemasaran Prospek Pengembangan UMKM Desa Karawana Kecamatan Dolo Kabupaten Sigi Virta Nurul Arini; Kurniansi Kurniansi; Ni Made Suwitri Parwati; Fera Fera
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 2 (2023): April : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.721 KB) | DOI: 10.59024/jumek.v1i2.83

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Karawana Village are one of the community's priorities in increasing economic income. MSMEs that are developing in Karawana Village include culinary, trade, animal husbandry and agriculture businesses. This study aims to implement a marketing mix that is directly related to UMKM Karawana Village, Dolo District, Sigi Regency. The implementation method used in this community service activity is carried out in several stages, namely observation, interviews, and evaluation. Based on the results of the interviews, there is an exposure to the 4P Marketing Mix variables that have been implemented in Micro Business actors in Karawana Village, Dolo District, Sigi Regency, product (Price), distribution or place (Place), and promotion (Promotion). Prospects for the Development of Micro, Small and Medium Enterprises have several comparative advantages over large businesses. These advantages include: In terms of capital, the development of small businesses requires relatively small business capital compared to large businesses.
Basic environmental accountability in the yadnya ceremony in Malakosa Village, Indonesia Jurana Jurana; Rahayu Indriasari; Chalarce Totanan; Ni Made Suwitri Parwati; Arung Gihna Mayapada; Muhammad Ilham Pakawaru
AMCA Journal of Community Development Vol. 2 No. 1 (2022): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v2i1.89

Abstract

This study aims to explain the basis of environmental accountability implemented in the Yadnya ceremony in Malakosa Village, Parigi Moutong, Indonesia where majority of the population is Balinese Hindu. The research method employed is qualitative descriptive. This study reveals that the concept of environmental accontability in the Yadnya ceremony in Malakosa Village is based on the Tri Hita Karana values. Tri Hita Karana value is a form of self-reminder and self-control to maintain one’s relationship with God, human, and environment. This concept emphasizes the balance and harmony values which build the concept of environmental accountability in the Yadnya ceremony. In this culture, humans are commanded to care for the surrounding environment. Tri Hita Karana (THK) is one of the local wisdoms of the Balinese people, the heritage of their ancestors (ancestors) based on Hinduitis. The philosophical aspects of THK are sourced in 4 (four) philosophical thoughts, namely: Theocentric, Cosmocentric, Anthropocentric, and Logocentric aspects. Theocentrism is a theory of philosophical thought that everything comes from God. God is the creator of the universe and its contents. Anthropocentric is a theory of philosophical thought that humans are the center point, because complete humans have tri pramana (sabda, bayu, and idep) which are advantages over other living things, namely having the ability to think. Cosmocentric theory of philosophical thought that nature is the center of everything, while Logocentric is a theory of philosophical thought that the term or statement/expression is the source. In this case, Logocentric animates the term or word harmony in THK which is used as an interpretation of the Balinese philosophy of life which is always in process, changing, innovative, and constructive. In this concept, humans become the central point as well as the subject in the implementation of THK in everyday life, especially at the yadnya ceremony in the village of Malakosa.
The Intrinsic Value of Family Temple Construction in Kasimbar Sub-District Angriana T Winter; Chalarce Totanan; Rahma Masdar; Muhammad Din; Ni Made Suwitri Parwati; Betty
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/e0dezj48

Abstract

This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.
The Effect of Tax Morale on the Compliance of Rural and Urban Land and Building Taxpayers: A Study of the Kaili Tribe in Palu City with Nosarara Nosabatutu Culture as a Moderating Variable Giska Darmayanti; Ni Made Suwitri Parwati; Muhammad Bashri Bas
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/xh05fm81

Abstract

This study aims to determine the effect of tax Moral on compliance of land and building taxpayers with nosarara nosabatutu culture as a moderating variable. The population in this study were 142,674 land and building taxpayers in Palu City. The sampling technique used purposive sampling and the number of samples in this study was determined using the Slovin formula, obtained as many as 399 land and building taxpayers as research samples. The data sources used are primary and secondary, with data collection techniques consisting of observation, questionnaires and documentation. The data analysis method used is Moderated Regression Analysis (MRA) using the help of the SPSS application. The results showed that Tax Moral has a significant effect on Taxpayer Compliance, Nosarara Nosabatutu Culture can moderate by strengthening the relationship between Tax Moral and Taxpayer Compliance. 
Preparation of Financial Statements of Non-Profit Organizations Based on ISAK 35 (Case Study on the Disaster Risk Reduction Forum of South Dolo District) Rahma Aulia; Masruddin; Ni Made Suwitri Parwati; Rahma Masdar
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/0e13v508

Abstract

This study aims to analyze and compile the financial statements of the Disaster Risk Reduction Forum of South Dolo District and its conformity with the standards of financial statements of non-profit organizations that have been regulated in ISAK 35 regarding the presentation of financial statements of non-profit entities. The method used in this research is descriptive qualitative method. Data collection techniques in this research are interviews with the management, documentation of daily, weekly and monthly transactions, and literature study using ISAK 35 as the main reference in preparing financial statements. Based on the results of the research, it is concluded that the financial statements of the Disaster Risk Reduction Forum of South Dolo District have not been prepared in accordance with the provisions of ISAK 35. This research produces a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.
The Effect of Tax Morale on the Compliance of Rural and Urban Land and Building Taxpayers: A Study of the Kaili Tribe in Palu City with Nosarara Nosabatutu Culture as a Moderating Variable Giska Darmayanti; Ni Made Suwitri Parwati; Muhammad Bashri Bas
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/1qtqg197

Abstract

This study investigates the influence of tax morale on the compliance of Rural and Urban Land and Building Taxpayers (PBB-P2) in Palu City, with the Nosarara Nosabatutu culture acting as a moderating variable. Taxpayer non-compliance remains a persistent issue in Palu, reflected in fluctuating and relatively low levels of PBB-P2 realization compared to annual targets. Despite governmental efforts to strengthen tax administration, socio-cultural aspects influencing taxpayer behavior have received limited empirical attention. Using a quantitative approach, this study employed purposive sampling to select 399 taxpayers of Kaili ethnicity, and data were collected through structured questionnaires supported by observation and documentation. The analysis was conducted using Moderated Regression Analysis (MRA) via SPSS. The findings reveal that tax morale has a positive and significant effect on taxpayer compliance, indicating that taxpayers with stronger moral awareness are more likely to fulfill their tax obligations. Additionally, the Nosarara Nosabatutu culture significantly moderates this relationship by strengthening the effect of tax morale on compliance. This cultural value—emphasizing kinship, unity, and shared responsibility—enhances the internal motivation of taxpayers to act responsibly. The study highlights the importance of integrating cultural approaches into tax compliance strategies and suggests that policymakers consider local wisdom in designing tax education and socialization programs. These results contribute to the behavioral tax literature by demonstrating the relevance of cultural values in shaping taxpayer compliance in diverse local contexts.
Preparation of Financial Statements of Non-Profit Organizations Based on ISAK 35 (Case Study on the Disaster Risk Reduction Forum of South Dolo District) Rahma Aulia; Masruddin; Ni Made Suwitri Parwati; Rahma Masdar
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/prpg0334

Abstract

This study aims to analyze and prepare the financial statements of the Disaster Risk Reduction Forum (FPRB) of South Dolo District and evaluate their compliance with the financial reporting standards for non-profit organizations as stipulated in ISAK 35. The research employs a descriptive qualitative approach to obtain an in-depth understanding of the organization’s financial recording practices and the extent to which they align with applicable accounting standards. Data were collected through interviews with management, documentation of daily, weekly, and monthly financial transactions, and a literature review focusing on ISAK 35 as the primary reference for report preparation. The findings indicate that FPRB’s existing financial records are limited to basic cash inflow and outflow notes and have not yet met the minimum reporting components required for non-profit entities. Through the implementation of ISAK 35, this study successfully compiles a complete set of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements. The use of Microsoft Excel supports a more systematic preparation process and enhances the organization’s financial accountability. Overall, this research demonstrates that adopting ISAK 35 can improve the transparency, reliability, and comparability of financial information in small-scale non-profit organizations, particularly those engaged in disaster risk reduction. The study also highlights the need for capacity building to ensure consistent implementation of standardized financial reporting practices across similar entities.
Co-Authors Angriana T Winter Arung Gihna Mayapada Betty Fera Fera Giska Darmayanti Halwi, Muh. Darma Harnida Wahyuni Adda Ilham Pakkawaru Kurniansi Kurniansi Masruddin Muhammad Ansar, Muhammad Muhammad Bashri Bas Muhammad Din Muhammad Ilham Pakawaru Muliati Mutmainnah Patimbuk Nurdin, Jurana Rahayu Indriasari Rahayu Indriasari Rahma Aulia Rahma Masdar Ridwan, Ridwan Samir, Yulia Gita Totanan, Chalarce Virta Nurul Arini Waang, Lidia Indriane