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THE EFFECT OF ACCOUNTING KNOWLEDGE AND ORGANIZATIONAL EXPERIENCE ON ACADEMIC PERFORMANCE  (STUDY ON ACCOUNTING STUDENTS) Nanda, I Wayan Satya; Jurana, Jurana; Pattawe, Abdul; Sugianto, Sugianto
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/x8p79s19

Abstract

This study aims to analyze the influence of accounting knowledge and organizational experience on academic performance. It uses a quantitative approach with data collected through questionnaires. The study population consists of 1,455 students with 314 respondents as the sample. Sampling was conducted using simple random sampling. Data analysis was conducted using multiple linear regression. The results of the study indicate that accounting knowledge and organizational experience have a positive influence on academic performance, both simultaneously and partially. Accounting knowledge reflects formal competence to improve academic performance, while organizational experience supports the development of soft skills, indirectly strengthening academic performance. This study enriches the literature on the influence of formal competencies (accounting knowledge) and informal competencies (organizational experience) simultaneously, which has not been extensively studied in the context of accounting students. These findings emphasize the importance of balancing academic and organizational activities to improve academic performance by formally recognizing students' active participation in organizational activities.
Factors Affecting the Intention of Accounting Students as Academic Whistleblowers: Study on Undergraduate Accounting Students of Tadulako University Ikke Nurhasanah; Muhammad Ansar; Jurana Jurana; Sugianto Sugianto
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2964

Abstract

This study aims to analyse the factors that influence accounting students' intention to become academic whistleblowers, with a focus on undergraduate accounting students at Tadulako University. The study employs a quantitative method, utilizing data collected from 81 respondents via a Google Form questionnaire. The data were then analysed using the Partial Least Squares (PLS) method, with the support of SmartPLS 4.0 software. The variables examined include subjective norms, attitudes toward behaviour, and perceptions of behavioural control. The study's findings reveal that subjective norms, which represent societal and peer influences, do not have a significant impact on students' intention to act as academic whistleblowers. In contrast, attitudes toward behaviour and perceptions of behavioural control both play a crucial role in shaping this intention. Among these variables, perceptions of behavioural control emerged as the most influential factor, suggesting that students' ability to control their actions and their confidence in handling academic misconduct are critical in fostering their intention to report such behaviour. This highlights the importance of not only promoting positive attitudes toward academic integrity but also strengthening self-control and personal efficacy. Educational institutions, therefore, should focus on enhancing students' self-efficacy and providing appropriate channels and support to facilitate whistleblowing. Encouraging positive attitudes and offering training on self-control can help create an environment where students feel empowered to report academic misconduct without fear of retaliation. This research provides valuable insights for universities and policymakers to develop strategies for improving academic ethics, particularly in relation to reporting and preventing academic misconduct.
Description Of Urinary Incontinence And Psychosocial Problems In The Elderly In The Working Area Of Puskesmas Lanrisang Pinrang District Jurana, Jurana; Majid, Abdul; Fitriani, Nurlaila
INJECT (Interdisciplinary Journal of Communication) Vol. 9 No. 2 (2024)
Publisher : FAKULTAS DAKWAH UIN SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/inject.v9i2.2101

Abstract

The increasing pace of life, social pressures and the aging population are causing urinary incontinence and psychosocial problems in the elderly to increase. Although not a fatal condition, urinary incontinence can impair mental health and reduce quality of life, as well as increase the risk of depression and anxiety. The study focused on knowing the description of urinary incontinence and psychosocial problems in the elderly in the working area of Puskesmas Lanrisang Pinrang Regency. This cross-sectional descriptive study involved 90 elderly respondents from the Lanrisang Health Centre, selected using purposive sampling based on specific inclusion and exclusion criteria. Data were collected using validated questionnaires: the Questionnaire for Urinary Incontinence Diagnosis (QUID) and Depression Anxiety Stress Scale 21 (DASS 21). QUID was selected for its specificity in categorizing different types of urinary incontinence, making it a reliable tool for this population. Similarly, DASS 21 is well-regarded for its ability to measure stress, anxiety, and depression levels comprehensively, which are critical psychosocial factors examined in this study. These tools were chosen for their reliability in measuring urinary incontinence and psychosocial problems, with analysis performed using univariate methods. The results showed that the majority of respondents (40.0%) experienced mixed urinary incontinence. The prevalence of urinary incontinence in the elderly with moderate levels of stress, anxiety, and depression was higher compared to mild and severe levels of stress, anxiety, and depression.
Makna Keadilan dalam Pelaksanaan Anggaran Bantuan Pangan Non Tunai Sari, Anik Indah; Jurana; Karim, Fikry; Paranoan, Selmita; Ansar, Muhammad
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.v4i2.934

Abstract

Alokasi anggaran publik selain mempertimbangkan kebutuhan publik, juga harus memenuhi  prinsip keadilan, memastikan bahwa anggaran harus dinikmati oleh seluruh masyarakat. Penelitian ini bertujuan untuk mengungkapkan makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai oleh pemerintah di Desa Mensung, Kabupaten Parigi Moutong, Sulawesi Tengah. Metode etnometodologi digunakan untuk menggali makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai. Observasi dokumen anggaran bantuan pangan non tunai dan aktivitas pelaksanaan anggaran, serta wawancara mendalam dengan kepala desa, pengelola E-Warung sebagai penyalur bantuan, masyarakat penerima manfaat, dan pendamping sosial. Temuan penelitian ini mengungkapkan bahwa prinsip keadilan dimaknai berasaskan aspek distribusi, aspek prosedur, dan aspek hasil. Adanya distribusi bantuan, mekanisme dan prosedur pemberian bantuan, serta manfaat dari penerima bantuan menjadi dasar prinsip keadilan. Dalam aspek distribusi belum mencerminkan keadilan karena masih minimnya keterlibatan masyarakat. Masih adanya kesenjangan mekanisme dan prosedur pemberian bantuan, yang dianggap tidak memenuhi rasa keadilan. Begitu pula kebermanfaatannya dari perspektif penerima bantuan yang belum memenuhi prinsip keadilan. Penelitian ini berimplikasi pada kebijakan bantuan dana dari pemerintah dan pengukuran efektivitas pelaksanaan anggaran sebagai wujud pengelolaan keuangan yang akuntabel.   Public budget allocation, in addition to considering public needs, must also fulfill the principle of justice, ensuring that the budget is enjoyed by all members of society. This study aims to reveal the meaning of justice in the implementation of the non-cash food aid budget by the government in Mensung Village, Parigi Moutong Regency, Central Sulawesi. Ethnomethodology methods were used to explore the meaning of justice in the implementation of the non-cash food aid budget. Observations of non-cash food aid budget documents and budget implementation activities, as well as in-depth interviews with village heads, E-Warung managers as aid distributors, beneficiary communities, and social workers, were conducted. The findings of this study reveal that the principle of justice is interpreted based on aspects of distribution, procedure, and outcome. The existence of aid distribution, mechanisms and procedures for providing assistance, and benefits for aid recipients form the basis of the principle of justice. In the distribution aspect, justice does not yet reflect due to minimal community involvement. There are still gaps in the mechanisms and procedures for providing assistance, which are considered not to fulfill a sense of justice. Likewise, its usefulness from the perspective of aid recipients does not meet the principle of justice. This research has implications for government financial aid policies and measuring the effectiveness of budget implementation as a form of accountable financial management.
Pelatihan Kader Posyandu tentang Teknik Dasar Penggunaan Alat Pengukuran Tekanan Darah di Desa Lumbum Petigo Kecamatan Tanantovea: Training for Posyandu Cadres on Basic Techniques for Using Blood Pressure Measurement Devices in Lumbum Petigo Village, Tanantovea District Jurana; Supriadi B; Yulianus S; Firdaus Hi. Yahya Kunoli; Amyadin; Selvi A.Mangundap; Rina T; I Wayan Supetran; Lisnawati; Lenny D; Nurlailah; Taqwin; Amir; Rizkaningsih
Jurnal Kolaboratif Sains Vol. 8 No. 9: September 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i9.8646

Abstract

World Health Organization (WHO) menyebutkan jumlah penderita hipertensi akan terus meningkat seiring dengan jumlah penduduk yang bertambah pada 2025 mendatang diperkirakan sekitar 29% warga dunia terkena hipertensi. Dalam penanggulangan kejadian penyakit hipertensi, masyarakat di desa Lumbumpetigo Wani Kecamatan Tana Ntovea Kabupaten Donggala jarang terpapar dengan penyuluhan terkait hipertensi memeriksakan tekanan darahnya apabila sudah mengalami hipertensi. Sehingga masyarakat perlu dilakukan melakukan pelatihan kader posyandu tentang teknik dasar penggunaan alat pengukuran tekanan darah. Tujuannya adalah untuk melatih kader posyandu tentang teknik dasar penggunaan alat pengukuran tekanan darah di desa Lumbum Petigo Kecamatan Tanantove. Sasaran kegiatan pengabdian masyarakat ini adalah seluruh kader ILP dan sasaran lansia di Desa Lumbum Petigo Kecamatan Tanantove sebanyak 37 sasaran. Metode pengabdian masyarakat ini dilakukan dengan memberikan penyuluhan dan simulasi pengukuran tekanan darah dengan benar sesuai SOP kepada kader ILP dan melakukan pendampingan kepada kader dalam memberikan edukasi kepada lansia di Posyandu Lansia tentang perilaku gaya hidup dalam mencegah penyakit hipertensi. Hasil pelatihan dan praktik simulasi kader Intergasi Layanan Primer (ILP) Kesehatan dan karang taruna di Desa Lumbum Petigo Kecamatan Tanantove berjalan dengan baik, para kader ILP dan karang taruna sudah mampu mengukur tekanan darah dengan benar sesuai SOP, memberikan edukasi tentang deteksi dini Penyakit hipertensi kepada lansia dengan lancar. Disarankan kepada pihak puskesmas Wani untuk selalu memberikan pelatihan dan penyegaran kader ILP dan karang taruna tentang 25 kompetensi kader ILP sehingga dapat menambah pengetahuan dan keterampilan kader dalam memberikan pelayanan kepada masyarakat khusunya lansia.
Intervensi Non-Farmakologis untuk Bradikardia Simptomatik: Studi Mobilisasi Progresif dan Manajemen Energi di Ruang High Care Unit Jurana, Jurana; Lilianty Syattar, Elly
Mando Care Jurnal Vol. 4 No. 2 (2025): Desember 2025
Publisher : Yayasan Mandar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55110/mcj.v4i2.251

Abstract

Symptomatic bradycardia is a condition of slowed heart rate accompanied by symptoms such as dizziness, fatigue, and activity intolerance. Non-pharmacological interventions such as progressive mobilization and energy management are believed to improve patient hemodynamics. This study aimed to analyze the effects of progressive mobilization and energy management on hemodynamic parameters in a patient with symptomatic bradycardia. A descriptive case study was conducted on a 71-year-old male patient with symptomatic bradycardia, hypertension, and other comorbidities treated in the High Care Unit (HCU) of Dr. Wahidin Sudirohusodo Hospital. Interventions were carried out over three days, including passive exercises, active exercises, sitting, and structured energy-based activity management. Parameters of blood pressure, heart rate, respiratory rate, and oxygen saturation were recorded before and after the intervention. Results showed an increase in Barthel Index score from 2 to 8, stabilization of blood pressure and heart rhythm, and improved respiration. Progressive mobilization and energy management are effective in stabilizing hemodynamics and enhancing activity tolerance in symptomatic bradycardia patients.
Bias Kognitif dalam Pengambilan Keputusan Audit: Sebuah Kajian Literatur Sistematis Wahyudi Wahyudi; Wa Jana; Ernawati Usman; Jurana Jurana; Mustamin Mustamin
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 4 (2025): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i4.1628

Abstract

This study aims to synthesize the literature on cognitive bias in auditor decision-making from 2015–2025. Using the Systematic Literature Review (SLR) method guided by the PRISMA framework, 50 scientific articles were systematically analyzed. A multi-level analysis was conducted to identify dominant types of biases, their influencing factors at the individual, organizational, and institutional levels, and effective mitigation strategies. The findings reveal four primary cognitive biases: anchoring, confirmation, overconfidence, and availability bias. Factors influencing the emergence of these biases include auditor experience and professional skepticism (micro-level), time pressure and organizational culture (meso-level), as well as professional regulations and the adoption of technology like AI (macro-level), which gives rise to automation bias. Identified mitigation strategies include bias-awareness training, the use of decision support tools, and strengthening professional skepticism through a supportive organizational culture. This review provides a comprehensive understanding of the dynamics of cognitive bias and offers practical implications for the development of training programs, professional policies, and audit system design in the digital era to enhance audit quality and objectivity.
TRADISI NOSARARA NOSABATUTU SEBAGAI ANTITESIS LABA MATERIALISTIS Djasman, Nurhaja; Bakry, Mohammad Iqbal; Jurana, Jurana
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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

Abstract

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Pengaruh Persepsi Harga, Persepsi Manfaat dan Kualitas Pelayanan Terhadap Keputusan Menggunakan Aplikasi Online Maxim di Kota Palu Izza, Nurul; Mile, Yuldi; Jurana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 2 (2025): October
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i2.160

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi harga, persepsi manfaat dan kualitas pelayanan terhadap keputusan menggunakan aplikasi online Maxim di Kota Palu. Responden penelitian ini adalah mahasiswa Program Studi S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako angkatan 2018-2022 yang berjumlah 91 responden. Pengujian menggunakan metode regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian ini menunjukan bahwa persepsi harga, persepsi manfaat dan kualitas pelayanan secara simultan berpengaruh positif dan signifikan terhadap keputusan menggunakan aplikasi online Maxim, sedangkan hasil uji secara parsial menunjukkan persepsi harga tidak berpengaruh secara signifikan terhadap keputusan menggunakan aplikasi online Maxim, persepsi manfaat berpengaruh positif dan signifikan terhadap keputusan menggunakan aplikasi online Maxim, dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan menggunakan aplikasi online Maxim.
Development of Health Education Media About Cultural Practices of The Palu Indigenous Culture Related to Breastfeeding for Postpartum Women Who Have Been Caring at Home Jurana, Jurana; Masulili, Fitria
Poltekita : Jurnal Ilmu Kesehatan Vol. 17 No. 3 (2023): November
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33860/jik.v17i3.2106

Abstract

The practice of providing appropriate breastfeeding for the first 6 months of life is the most important and cost-effective thing to reduce morbidity and mortality rate toward children. However, the obedience of exclusive breastfeeding in some of countries  has not been satisfactory, so need the efforts to be done to increase its coverage. This study aims to develop and produces the health education media for cultural practices of the Palu indigenous culture related to breastfeeding for postpartum women who have been caring at home in Sigi Regency of Palu district in the form both of Kaili and Indonesian languages modules. This research is qualitative research with an ethnographic approach through two stages, namely: Phase I; Identification of cultural that influence the success of exclusive breastfeeding, Phase II; Development of health education media as a solution to the problem of an exclusive breastfeeding culture. The informants were taken by snowball method with a total seventeen of postpartum women, one  informan key was from  the community (Dukun), and one coordinator was the public health care nurse at the Biromaru Public Health Center. Data analysis in this ethnographic research is to find out the cultural themes, namely verbatim, keywords, and categories. The categories are the same and related to the sub-themes and the last step is to determine the theme itself. The research results is Phase I, Identifying both of myths and cultures that influence exclusive breastfeeding that still very well maintained, lack of womens' knowledge and womens' attitudes want to providing the exclusive breastfeeding. Phase II: development of health education media as a solution to the problem of exclusive reastfeeding culture based on the results of the phase I research. The conclusion is This study has developed a health education media related to the cultural practice of the Kaili tribe regarding exclusive breastfeeding to postpartum women  who have been caring  at home in Sigi Regency Palu district in the form both of Kaili and Indonesian language modules. In order to implement exclusive breastfeeding promotion media, by integrating it into the public health care program (Perkesmas), for maternal and child health programs and it need to involve community leaders by a cultural perspective.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Kahar Abdul Kahar Abdul Majid Abdul Pattawe Abdullah, Lilian Arifka Juli Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Alya Rahayu Amalyah, Ilfat Afia Amin, Dinda Salsabila Amir Amir Amir Amir, Andi Mattulada Amirah, Amirah Amyadin 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 Ayu Novelia Paskual Ayu, Sri Manika Baharuddin Condeng BAHRI, Muhammad Alim Baiq Emy Nurmalisa Bakhtiar, Hasmiranda Bakri, Mohammad Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal BAKRY, Muhammad 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 Fadel, Mochamad Fadli Mohammad Saleh Fajrillah Febrianti, Dasa Femilia Zahra Fibriyani Nur Khairin Fikry Karim Firdaus Hi. Yahya Kunoli Fitria Masulili Fitria, Ria Furqan, Andi Chairil Gaffar, Indra Gusman Sunding HABIBA , Nurainun Halwi, Muhammad Darma Hamisah, Hamisah Harnida Wahyuni Adda Hasbiah, Nurhikmawaty Hasrianti, Andi Hasrumi Hasrumi Hasrumi, Hasrumi Helmaise Sampewai I Gede Oka 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 Krisdianto, Dandi Lasodi, Nurfadila Ramdani 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 Masrudin Masrudin, Masrudin Masulilli, Fitria MEZALUNA, Mezaluna Mile, Yuldi Misnawati Misnawati Moh Fadli Dg , Patompo MUFIDAH, Andi Ainil Muh Darma Halwi Muh. Darma Halwi Muhammad Ansar Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Arfandy Muhammad Darma Halwi Muhammad Darma Halwi Muhammad Ilham Pakawaru Muhammad Ilham Pakkawaru Muhammad Imran Din Muhammad Natsir Muhammad Ridwan Muhammad Ridwan Nasir Muhammad Syafaat MULIADY, Humaira 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 NOVITA, Nur Indah Dwi Nur Riski Islianty Nurhayati Haris Nurlaela Mapparessa Nurlaila Fitriani Nurlailah Nurlailah Umar Oka, I Gede PAKAWARU, Muhammad Ilham Pangaribuan, Helena Panjili, Moh Yusran Parwati, Ni Made Suwitri PATTAWE, Abd. Purnama, Aziza Dewi 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 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 Semuel Ra'bung, Alfrida Siti JAENAB Siti Nur Anisa Sri Hardianti Sri Haryani Sri Wahyuni Stesya Orhizha Anandita Sudarman H Melangka, Yulianus 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 Yuldi Mile Yulianti Yulianti Yulianti Yulianus S Yunia, Latifah Sukmawati Yusuf, Gracia Carolina Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah