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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Biocelebes Medika Tadulako Jurnal Akuntansi STIE Muhammadiyah Palopo PEP Educational Assessment Jurnal AKSI (Akuntansi dan Sistem Informasi) Jambura Equilibrium Journal FONDATIA Jurnal Analisa Akuntansi dan Perpajakan JIA (Jurnal Ilmiah Akuntansi) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Poltekita : Jurnal Ilmu Kesehatan International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Al-Kharaj: Journal of Islamic Economic and Business Journal of Economic, Public, and Accounting (JEPA) Jurnal Buana Akuntansi Jurnal Ilmu Perbankan dan Keuangan Syariah Tangible Journal International Journal of Environmental, Sustainability, and Social Science Jurnal Akuntansi dan Governance Equity: Jurnal Akuntansi International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ilmiah Raflesia Akuntansi Akuntansi Bisnis & Manajemen (ABM) International Journal of Social Service and Research Journal of Tourism Economics and Policy Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Terbuka Journal of Economics and Business Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Islamic Accounting and Finance Review Jurnal Pengabdian Masyarakat Lentora Mando Care Jurnal Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi ELITERATE : Journal of English Linguistics and Literature Studies Journal of Accounting Research, Organization and Economics (JAROE) Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Manajemen Kreatif dan Inovasi Journal of Applied Accounting Jurnal Riset Akuntansi Jurnal Ekonomi Kreatif Indonesia Lentora Nursing Journal Equivalent : Journal of Economic, Accounting and Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Pajak dan Analisis Ekonomi Syariah JEKAMI: Journal of Accounting Jurnal Abdimas Kesehatan Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD Edumaspul: Jurnal Pendidikan Aktsar: Jurnal Akuntansi Syariah BISNIS : Jurnal Bisnis dan Manajemen Islam
Nurdin, Jurana
Fakultas Ekonomi Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Analyzing IPO Underpricing Drivers: Evidence from Profitability, Market Value, and Leverage in Indonesia's Market Ardiansyah, Faisal Aski; Jurana, Jurana; Muliati, Muliati; Masruddin, Masruddin
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.159

Abstract

This study investigates the effect of profitability, financial leverage, and market value on stock underpricing in companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange from 2018 to 2022. Using a quantitative approach and multiple linear regression analysis, data were obtained from 189 companies selected through purposive sampling. The findings reveal that profitability, financial leverage, and market value simultaneously influence underpricing. Partially, profitability and market value have a significant negative effect on underpricing, while financial leverage shows no significant effect. The negative effect of profitability aligns with signaling theory, suggesting that high profitability signals low risk and strong performance, thus reducing the need for aggressive underpricing. Similarly, high market value indicates stronger investor perception and reduces uncertainty, leading to lower underpricing. Conversely, the insignificance of financial leverage implies that investors may not perceive debt levels as critical in IPO pricing, especially in regulated capital markets. This research contributes to the ongoing debate regarding the inconsistent effects of firm-specific financial indicators on underpricing across different contexts. The results highlight the contextual nature of IPO pricing decisions and suggest that market perception and external regulatory factors may moderate traditional financial indicators.
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.
Revealing the Accountability of Tadulako University as a Step to Realizing Sustainable Development Goals JURANA, Jurana; BAKRY, Mohammad Iqbal; INDRIASAR, Rahayu; PARWATI, Ni Made Suwitri; MAPPARESSA, Nurlela; RIDWAN, Muhammad
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.897

Abstract

This research aims to reveal the accountability of Tadulako University's 'tadulako-ness'. This research was conducted to reveal the accountability of the Tadulako University higher education institution for its various Tadulako activities in various fields related to achieving the goals and targets of the Sustainable Development Goals (SDGs). This is important to reveal the accountability of Tadulako University as the highest and largest educational institution in Central Sulawesi. Tadulako University's involvement during this pandemic is important to know considering that the philosophy of the name 'tadulako' used contains an important and deep meaning, namely the foundation of origin or leadership so that Tadulako University's involvement in carrying out its functions and activities is certainly very necessary. This research supports and is in line with the 17 Goals and 169 targets of the Sustainable Development Goals (SDGs). This is because the initial findings of this research are in the form of Tadulako University's concept of 'keadulakoan' accountability which is the basis and value as a reference for carrying out its accountability and aligning it with the vision and mission of Tadulako University as a form of implementing sustainable development goals. This research uses a descriptive approach. Data collection is carried out by collecting various data available in various existing reporting forms. The data was then analyzed in the context of the ketadulakoan philosophy. The results of the research show that disclosures regarding the character of ketadulakaon have not been fully revealed.
Pengaruh Penerapan Metode Simak Terka terhadap Kemampuan Menyimak Peserta Didik Jurana, Jurana; Halimah, Andi; Hasrianti, Andi
FONDATIA Vol 9 No 4 (2025): DESEMBER
Publisher : Pendidikan Guru Madrasah Ibtidaiyah STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/fondatia.v9i4.5962

Abstract

Although listening skills constitute a crucial component of Indonesian language instruction at the primary school level, students' Enthusiasm and competence in this area remain notably weak. This study aims to examine the effect of the Simak Terka method on improving the listening skills of fourth-grade students at SDN 028 Ugi Baru, Polewali Mandar Regency. A quantitative approach was employed using a pretest-posttest control group experimental design, involving 20 students selected through total sampling. Data were collected through listening tests (pretest and posttest) and documentation, then statistically analyzed using normality testing and the paired sample t-test at a 0.05 significance level. The results indicate a significant improvement in listening skills following the implementation of the Simak Terka method, as evidenced by a two-tailed significance value of 0.000 (p < 0.05). The average pretest score of 45.00 (low category) increased to 74.50 (high category) in the posttest. These findings confirm the effectiveness of the Simak Terka method in enhancing listening skills at the elementary level. The study contributes empirical support to Indonesian language instruction strategies focused on receptive skills and recommends the adoption of similar methods in primary education contexts to enhance instructional effectiveness.
Optimizing YouTube Videos Learning Media to Enrich Student’s Vocabulary at Seventh Grade Students Jurana AT; Ammang Latifa; Amaluddin Amaluddin
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v7i2.6555

Abstract

Various technological-based instruments and media have been used to help teachers and students achieve learning objectives, one of which is Youtube. It is an online platform that provides various videos that can be used as learning media and integrated into learning, especially English. Therefore, this research is focused on optimizing the use of youtube videos as learning media to enrich the vocabulary of the seventh-grade students of SMP Negeri 1 Duapitue. The research design administered was pre-experimental with one group pretest and posttest and involved 25 students as the research samples. The research instrument employed to obtain the students' vocabulary improvement was a vocabulary test in the form of multiple choice consisting of 20 items of questions. The results of the statistical analysis revealed an obvious improvement in the student's vocabulary mastery before and after giving the treatment. This indicates that using youtube videos as learning media can increase the vocabulary of the seventh-grade students of SMP Negeri 1 Duapitue.
THE EFFECT OF FINANCIAL LITERACY, HUMAN RESOURCE COMPETENCE, AND E-COMMERCE IMPLEMENTATION ON THE FINANCIAL PERFORMANCE OF PALU CITY MSMES Miswati, Miswati; Jurana, Jurana; Parwati, Ni Made Suwitri; Darmawan, I Putu Edi
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): 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.v15i01.52718

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the national economy, but in reality, they still face various problems, especially in efforts to improve their financial performance. This study was conducted to analyze the impact of financial management knowledge, workforce skills, and the use of e-commerce systems on the financial performance of MSMEs in Palu City. This study used a quantitative method with primary data sources collected through questionnaires distributed to 150 MSMEs. The sampling technique used purposive sampling, with the requirement that MSMEs have been operating for at least one year and have implemented e-commerce in their business operations. Data management included validity and reliability testing, descriptive data analysis, classical assumption analysis, multiple linear regression analysis, and hypothesis testing. The results showed that financial literacy, human resource competency, and e-commerce implementation have a positive and significant effect on the financial performance of MSMEs in Palu City. These findings indicate that strengthening these three aspects plays a crucial role in improving financial performance while supporting the sustainability of MSME businesses.
The Role of the "Taro Ada Taro Gau" Philosophy for Bugis Accountants Abdul PATTAWE; Muhammad DIN; Jurana JURANA; Nurainun HABIBA
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i6.1660

Abstract

The philosophy of "taro ada taro gau" (determine words, determine actions) is part of Bugis culture. This philosophy is widely held by Bugis people in various professions. This also applies to Bugis accountants. This study aims to deeply understand and interpret the meaning of the "taro ada taro gau" philosophy for Bugis accountants in carrying out their profession. This study uses an interpretive paradigm with a transcendental phenomenological approach. Data collection was conducted through interviews, observation, and documentation to achieve the research objectives. The results of this study identified three research findings: 1) taro ada taro gau represents a consistent identity in interactions; 2) taro ada taro gau as self-reputation; 3) taro ada taro gau as a moral foundation.
The Concept of Corporate Social Responsibility in Higher Education Institutions in Perspective Ketadulakoan Mohammad Iqbal BAKRY; Muliati MULIATI; Jurana JURANA; Muhammad RIDWAN
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1115

Abstract

This research aims to reconstruct the concept of Corporate Social Responsibility (CSR) in Higher Education Institutions (or University Social Responsibility) from a religious perspective. The Critical Paradigm is used as a paradigm for developing this research. Interviews, observation and documentation carried out data collection. Informants were selected based on the credibility of the researcher. Data analysis was carried out by reconstructing the concept of CSR in higher education institutions (USRs) based on religious values. The findings of this research are the philosophy of Tadulakoan to dismantle the values ??of secularism, materialism and individualism in the implementation of USR in Tadulako. The research results found accountability in the form of reporting related to 1) Level of courage (Natona Nalanggai) in fighting for justice to achieve peace, 2) Ability to achieve success through collaboration of various intelligences, 3) Fighting power in achieving success. 4) Excellence (Nabaraka) in creating innovations to ease human life. 5) Accuracy and caution (Nompangila) in decision-making. 6) Obedience and loyalty (Natuvu No Sangata) to leaders who fulfill their mandate. 7) Level of democracy in joint decision-making activities, 8) Awareness in protecting community interests and the environment. This research can be one of the research that supports and is in line with the Strategic Plan and research road map achieved by Tadulako University (UNTAD).
Netnography Study: Suitability of Environmental Accounting Reporting of PT. Halmahera Persada Lygend on the Response of YouTube and Instagram Users Jurana JURANA; Humaira MULIADY
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1211

Abstract

This study aims to understand the suitability between environmental accounting reporting of PT Halmahera Persada Lygend (HPAL) and the reality in the field based on community responses on the YouTube platform (https://youtube.com/@haritanickel?si=rimm0rUeZOuILjBq) and Instagram (https://www.instagram.com/harita.nickel?igsh=Z2J6MTVjMTBrd2cw). As part of Harita Nickel, HPAL is committed to operational sustainability by prioritizing environmental responsibility, which includes mangrove conservation, coral reef rehabilitation, environmentally friendly smelter development, and community empowerment of Obi Island. Using a netnography approach, this study analyzes user responses and comments on both platforms regarding HPAL's published sustainability reports and the implementation of environmentally friendly principles. The 2024 Merdeka Awards won by Harita Nickel also strengthened the positive perception of the company in terms of social and environmental responsibility. Based on data during the research period from September 14 to November 11, 2024, HPAL received 5,497 likes and 368 positive comments on YouTube, and 1,581 likes and 52 positive comments on Instagram, indicating that HPAL's environmental accounting implementation is in line with public perception and emphasizes the importance of synergy between industrial operations and social and environmental sustainability.
Public Perception of Corporate Social Responsbility (CSR) at the Hadji Kalla Foundation Through a Netnography Approach Muhammad Alim BAHRI; Jurana JURANA; Andi Chairil FURQAN; Masrudin MASRUDIN
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.v6i3.1407

Abstract

This study aims to analyze public perception of Corporate Social Responsibility (CSR) programs run by the Hadji Kalla Foundation through a netnography approach. The netnography approach is used to observe public interaction with the Hadji Kalla Foundation's CSR content uploaded through social media and other digital platforms. The research method used is descriptive qualitative with data collection through digital observation and analysis of netizen comments on CSR-related content. The results of the study indicate that public perception of the Hadji Kalla Foundation's CSR programs is very positive, especially in the fields of education, health, economic empowerment, and social assistance. Most of the community interactions are in the form of comments expressing gratitude, appreciation, and high interest in the programs being run. In addition, this study found that the use of social media as a means of CSR communication has an important role in building a positive image of the foundation. Based on these findings, the Hadji Kalla Foundation is advised to continue developing CSR programs that focus on community empowerment and strengthening digital communication to increase community involvement.
Co-Authors A.A. Ketut Agung Cahyawan W Abd. PATTAWE Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, Lilian Arifka Juli Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Ahmad Fauzi Yetta Ahmad Rusdiaman Alya Rahayu Amaluddin Amaluddin Amalyah, Ilfat Afia Amin, Dinda Salsabila Amir Amir Amir Amir, Andi Mattulada Amirah, Amirah Ammang Latifa Amyadin, Amyadin Andi Atira Andi Chairil Furqan Andi Chairil FURQAN Andi Halimah Andi Mattulada Andi Mattulada Amir andi sultan andi Andi Wahyuni Angelia, Gebriela Christina Anggriani, Catherine Sofia Aprilia, Kadek Ayu Rita Aqsha, Muhammad Ardiansyah, Faisal Aski Arung Gihna Mayapada Arung Gihna MAYAPADA Ayu Novelia Paskual Ayu, Sri Manika Baharuddin Condeng Baiq Emy Nurmalisa Bakhtiar, Hasmiranda Bakri, Mohammad Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal Bawias, Hizkia Hazael Bezaliel Betty Betty Bq Emy Daniel Happy Putra Dea Aziza Arfah Desvianur, Doliva Risky Dewa Made Adi Dharma DHARMA, Dewa Made Adi Dina Anggraini Dinno Wahyudhi Purba DIVYA, Sinta Djalil, Novita Muliyani Djasman, Nurhaja Ernawati Usman Ernawaty Usman Fadel, Mochamad Fadli Mohammad Saleh Fajrillah Febrianti, Dasa Femilia Zahra Femilia Zahra Fibriyani Nur Khairin Fikry Karim Firdaus Hi. Yahya Kunoli Fitria Fitria Masulili Fitria Ramadhani Fitria, Ria Fitria, Ria Gaffar, Indra Gusman Sunding Halwi, Muhammad Darma Hamisah, Hamisah Harnida Wahyuni Adda Hasbiah, Nurhikmawaty Hasrianti, Andi Hasrumi Hasrumi Hasrumi, Hasrumi Hasrumi, Hasrumi Helmaise Sampewai Humaira MULIADY I Gede Oka I Putu Edi Darmawan I Wayan Supetran Ikke Nurhasanah Ilham Pakkawaru INDRIASAR, Rahayu IRA NURIYA SANTI Irsanty Collein Ismunandar Izza, Nurul Jamaluddin JAMALUDDIN Jamaluddin Jamaluddin Juliana Kadang Junaidi Junaidi Kadek Ayu Erika Kawile, Tirza Fitriani Lasodi, Nurfadila Ramdani Latifa LATIFA Latifa, Latifa Latifah Yuniar Lenny D Lilianty Syattar, Elly Lisnawati M Ikbal A M. Iqbal Bakry Mapparessa, Nurlaela MAPPARESSA, Nurlela MARCELLINA, Nelly Marlin, Marlin Marwana, Marwana Masruddin Masruddin Masrudin MASRUDIN Masulilli, Fitria Mezaluna MEZALUNA MEZALUNA, Mezaluna Misnawati Misnawati Miswati, Miswati Moh Fadli Dg , Patompo Mohammad Iqbal BAKRY MUFIDAH, Andi Ainil Muh Darma Halwi Muh. Darma Halwi Muh. Dzulkifli Muhammad Alim BAHRI Muhammad Ansar Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Arfandy Muhammad Darma Halwi Muhammad Darma Halwi Muhammad Din Muhammad Ilham Pakawaru Muhammad Ilham Pakkawaru Muhammad Iqbal Muhammad Iqbal BAKRY Muhammad Natsir Muhammad RIDWAN Muhammad Ridwan Muhammad Ridwan Nasir Muhammad Syafaat Muliati Muliati Muliati MULIATI Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Aras Mustamin MUSTAMIN Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin MU’AWIYAH, Siti Nanda Nanda Nanda, I Wayan Satya Nas, Afifah Naspia Nasrul Ni Made Ayu Genitri Ni Made Suwitri PARWATI Nina Yamin Nina Yusnita Yamin Nisa, Nur Ainun Novita Muliyani Djalil Nur Indah Dwi NOVITA Nur Riski Islianty Nurainun HABIBA Nurhayati Haris Nurlaela Mapparessa Nurlailah Nurlailah Umar Oka, I Gede Pangaribuan, Helena Panjili, Moh Yusran Parwati, Ni Made Suwitri Purnama, Aziza Dewi Putri Zalzabila Rahayu Indriasari Rahayu Indriasari Rahayu INDRIASARI Rahma Masdar Rahmatullah, Marhamah Putri Rasmi Nur Anggraeni Ria Fitria Ridwan , Ridwan Ridwan Ridwan, Ridwan Rina T Rina Tampake Rinaia, Syafia Riska Riska Rizkaningsih Rizkina Maharani Rizqan, Andi Muhammad Rudy Usman Ryan Ryan Sabriyati, Wa Ode Nur Isnah Saleh, Fadli Moh Saleh, Fadli Moh. SALSABILA, Meita Gania Sampewai, Helmaise Santika Sari, Anik Indah Selmita Paranoan Selvi A.M Selvi A.Mangundap Siti JAENAB Siti Nur Anisa Sri Hardianti Sri Haryani Sri Wahyuni Stesya Orhizha Anandita Sudarman H Melangka, Yulianus Sugianto Sugianto Sugianto Sugianto Sugianto Supirno, Supirno Supriadi Abdul Malik Supriadi B Supriadi Laupe Tanra, Andi Ainil Mufidah Tenripada, Tenripada Ternripada Ternripada Ternripada, Ternripada Totanan, Chalarce Uwete, Andini Veithzal Rivai Zainal Wa Jana Waang, Lidia Indriane Wahyudi Wahyudi Wayan Ayu Diana Lestari Yodang Yodang Yuldi Mile Yulianti Yulianti Yulianti Yulianti Yulianti Yulianus S Yunia, Latifah Sukmawati Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah