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All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan JAM : Jurnal Aplikasi Manajemen Journal of Accounting and Investment Jurnal Akuntansi dan Pajak SEIKO : Journal of Management & Business Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif The Indonesian Journal of Accounting Research Jurnal Ilmu Perbankan dan Keuangan Syariah International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Masyarakat Akademisi Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bangsa AJCD Jurnal Akuntansi Kontemporer
Arung Gihna Mayapada
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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THE DIGITAL MARKETING TO INFLUENCE CUSTOMER SATISFACTION MEDIATED BY PURCHASE DECISION Bachri, Syamsul; Putra, Setiawan Mandala; Farid, Erwan Sastrawan; Darman, Darman; Mayapada, Arung Gihna
Jurnal Aplikasi Manajemen Vol. 21 No. 3 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.03.03

Abstract

Consumer satisfaction and purchasing decisions made by consumers have always been a concern of marketers, taking into account these two aspects can encourage businesses to develop. Digital marketing is one of the factors that can shape consumer satisfaction and purchase decisions. For this reason, this study aims to prove whether there is an influence between digital marketing on purchasing decisions and consumer satisfaction, the influence of purchasing decisions on consumer satisfaction, and to prove whether purchasing decisions can mediate the relationship between digital marketing and customer satisfaction. This study, using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis to test the hypothesis. This study also using a non-probability sampling method through a judgmental sampling technique. The minimum number of samples in using SEM is 100-200 samples, and this study uses a sample of 100 respondents. The results of the study show that digital marketing influences purchasing decisions and also influences consumer satisfaction. Other findings show that purchasing decisions have a positive effect on consumer satisfaction. The research findings also show that purchasing decisions can positively mediate the relationship between digital marketing and consumer satisfaction. The findings of this study have practical implications especially transformations in digital-based marketing strategies. The use of various digital marketing strategies such as email marketing, search engine optimization, search engine marketing, content marketing, social media marketing, etc., can help companies or marketers to increase consumer decisions in making purchases which at the last can build their satisfaction.
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.
Sosialisasi Pencegahan dan Pengendalian Kebakaran di PT. SSC Works Kota Palu Syahrir, Muhammad Sabri; Mayapada, Arung Gihna
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2345

Abstract

Kebakaran di tempat kerja merupakan salah satu kecelakaan yang dapat menimbulkan kerugian besar, baik dari segi material maupun korban jiwa. Oleh karena itu, pencegahan dan pengendalian kebakaran menjadi hal yang sangat penting untuk diterapkan di setiap perusahaan, termasuk di PT SSC Work Kota Palu. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan, keterampilan, dan kesadaran karyawan PT SSC Work mengenai pencegahan dan pengendalian kebakaran. Kegiatan ini meliputi penyuluhan, simulasi penggunaan Alat Pemadam Api Ringan (APAR), serta prosedur evakuasi dalam situasi darurat. Metode yang digunakan dalam kegiatan ini adalah pendekatan partisipatif edukatif yang melibatkan karyawan secara aktif dalam pelatihan dan simulasi. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta, dengan skor rata-rata pre-test sebesar 55% dan post-test 88%, yang mencerminkan peningkatan sebesar 33%. Selain itu, 90% peserta mampu menggunakan APAR dengan benar, dan 80% peserta berhasil mengikuti prosedur evakuasi dengan cepat dan teratur. Berdasarkan temuan lapangan, disarankan agar perusahaan melakukan pengecekan rutin terhadap APAR, meningkatkan kejelasan jalur evakuasi, serta melaksanakan pelatihan kebakaran secara berkala. Kegiatan ini memberikan kontribusi penting dalam menciptakan lingkungan kerja yang lebih aman dan siap menghadapi risiko kebakaran.
Pengaruh Literasi Keuangan, Inklusi Keuangan dan Teknologi Keuangan terhadap Kinerja Keuangan Usaha Kerajinan di Kota Palu Herlina; Mayapada, Arung Gihna; Indriasari, Rahayu; Sugianto
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.929

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, inklusi keuangan, dan teknologi keuangan terhadap kinerja keuangan. usaha kerajinan di Kota Palu. Berdasarkan hasil olah data yang didapatkan dari 40 pengrajin di Kota Palu, literasi keuangan dan teknologi keuangan berpengaruh secara positif dan signifikan terhadap kinerja keuangan. Namun, inklusi keuangan tidak berpengaruh signifiakn terhadap kinerja keuangan usaha kerajinan. Hasil ini menunjukkan bahwa pengrajin usaha yang memiliki pemahaman yang memadai mengenai keuangan dan memanfaatkan teknologi keuangan dengan baik cenderung memiliki kinerja keuangan yang lebih baik. Penelitian ini berimplikasi pada perlunya peningkatan literasi keuangan dan teknologi keuangan terhadap pelaku usaha mikro seperti usaha kerajinan di Kota Palu untuk meningkatkan kinerja keuangan usaha.
The Effect of Corporate Social Responsibility Disclosure and Company Size on Financial Performance in Mining Companies on the Indonesia Stock Exchange NOVITA, Nur Indah Dwi; BAKRY, Muhammad Iqbal; JURANA, Jurana; MULIATI, Muliati; INDRIASARI, Rahayu; MAYAPADA, Arung Gihna
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 3 (2025): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i3.1422

Abstract

Testing and analyzing the impact of company size and corporate social responsibility (CSR) disclosure on return on assets (ROA) in mining businesses listed on the Indonesia Stock Exchange between 2019 and 2021 was the aim of this study. Ten businesses that satisfied the requirements based on the purposive sampling method made up the research sample, out of the 54 enterprises that made up the population. After three years of observation, thirty data analyses were produced for this study. methods for analyzing data using multiple linear regression, descriptive statistics, hypothesis testing, and traditional assumption testing. The findings demonstrated that the financial performance predicted by ROA is not significantly improved by Corporate Social Responsibility (CSR) disclosure. Furthermore, there is no discernible positive impact of company size on ROA.
Edukasi Kewajiban Perpajakan atas Penggunaan Dana Desa kepada Perangkat Desa di Kabupaten Banggai Kepulauan Provinsi Sulawesi Tengah Mayapada, Arung Gihna; Muliati, Muliati; Totanan, Chalarce; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah; Liato, Della Fitriany; Sangadji, Mia Lestari; Suci, Indah
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 4 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i4.1592

Abstract

Berdasarkan Undang-Undang (UU) No. 6 Tahun 2014 tentang Dana Desa, dana desa merupakan salah satu pendapatan desa terbesar yang bersumber dari Anggaran Pendapatan dan Belanja Negara (APBN) dan disalurkan ke rekening kas desa untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Pemerintah desa selaku pengelola dana desa mempunyai tanggung jawab untuk memotong dan memungut pajak terkait pengelolaan dana tersebut, misalnya pajak penghasilan (PPh) Pasal 21, PPh Pasal 22, PPh Pasal 23, PPh Pasal 4 Ayat (2) dan Pajak Pertambahan Nilai (PPN). Namun, survei singkat yang dilakukan oleh tim pengabdi di Kabupaten Banggai Kepulauan menunjukkan kurangnya pemahaman dan edukasi pajak menyebabkan rendahnya kesadaran aparatur desa dalam memenuhi kewajiban perpajakan, khususnya di Kecamatan Bulagi Utara. Maka dari itu, tim pengabdi melakukan edukasi kewajiban perpajakan atas pengunaan dana desa kepada aparatur desa di Kecamatan Bulagi Utara. Kegiatan pengabdian ini dilaksanakan dalam metode ceramah dan pelatihan pada tanggal 5-6 September 2025 di Kantor Desa Luk Penenteng yang dihadiri oleh 50 aparatur desa di Kecamatan Bulagi Utara. Melalui kegiatan ini, aparatur desa mengalami peningkatan pemahaman yang memadai mengenai perpajakan sesuai peraturan perundang-undangan yang berlaku.
THE DETERMINANTS OF TAX COMPLIANCE: LOVING OR FEARING Mayapada, Arung Gihna; Muliati, Muliati; Tampang, Tampang; Djaniba, Erlina
Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i2.3066

Abstract

Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions.Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis.Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.
The Meaning of Fairness in Government Financial Statements: A Phenomenology Study Ridwan, Ridwan; Indriasari, Rahayu; Mayapada, Arung Gihna; Djalil, Novita Muliyani; Jurana, Jurana; Parwati, Ni Made Suwitri
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21025

Abstract

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 actions 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.
SIGNIFIKANSI PENGELOLAAN KEUANGAN DESA TERHADAP KUALITAS LAPORAN KEUANGAN Putri, Andini Yulianto; Muliati, Muliati; Amir, Andi Mattulada; Mayapada, Arung Gihna
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51656

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Impelementasi Sistem Keuangan Desa (SISKUEDES), Kompetensi SDM, Sistem Pengendalian Internal, dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Sigi Kota. Penelitian dilakukan pad desa-desa Se-Kecamatan Sigi Kota dengan menggunakan data primer yang diperoleh melalui penyebaran kuesioner kepada aparatur desa yang terlibat dalam pengelolaan keuangan. Teknik pengambilan sampel menggunakan purpove sampling, sedangkan pengujian hipotesis dilakukan dengan analisis stastistik menggunakan SPSS versi 23. Hasil penelitian menunjukan bahwa Implementasi Aplikasi Sistem Keuangan Desa dan Transparansi berpengaruh positif terhadap Kualitas Laporan Keuangan Pemerintah Desa, sedangkan Kompetensi SDM dan Sistem Pengendalian Internal tidak memiliki pengaruh. Temuan ini mengindikasikan bahwa pemanfataan teknologi dan keterbukaan informasi lebih berkontribusi terhadap peningkatan Kualitas Laporan Keuanagn Desa, dibandingkan dengan Kompetensi SDM dan Sistem Pengendalian Internal pada penelitian ini.
Co-Authors Abdul Pattawe Amir, Andi Mattulada andi sultan andi BAKRY, Muhammad Iqbal Darman Darman Djalil, Novita Muliyani Djaniba, Erlina Erlina Djaniba Erwan Sastrawan Herlina Husnul Hatimah Indra Basir Liato, Della Fitriany Muhammad Afdhal Muhammad Afdhal Muhammad Darma Halwi Muhammad Ilham Pakawaru Muhammad Sabri Syahrir Muhammad Syafaat Muliati Muliati Muliati Muliati, Muliati Ni Made Suwitri PARWATI Novita Muliyani Djalil NOVITA, Nur Indah Dwi Nurdin, Jurana Nurwijayanti Parwati, Ni Made Suwitri Putri, Andini Yulianto Rahayu Indriasari Rahayu Indriasari Rahmi Syafitri Rekka, Rendy Ridwan , Ridwan Ridwan Ridwan, Ridwan Sangadji, Mia Lestari Septian Septian Setiawan Mandala Putra Suci, Indah Sugianto Syamsul Bachri Tampang Tampang Tampang, Tampang Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce