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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 Journal of Economic, Public, and Accounting (JEPA) Jurnal Buana Akuntansi Jurnal Ilmu Perbankan dan Keuangan Syariah Tangible Journal Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan International Journal of Environmental, Sustainability, and Social Science Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen 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 Terbuka Journal of Economics and Business Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) 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 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 Jurnal Abdimas Kesehatan Salando Health Journal Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD Edumaspul: Jurnal Pendidikan
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 Dentistry 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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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

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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.
Analysis of the Compliance Level of Campaign Fund Reporting of the National Mandate Party in Central Sulawesi in 2024 Amalyah, Ilfat Afia; Din, Muhammad; Jurana, Jurana; Masruddin, Masruddin
Jambura Equilibrium Journal Vol 7, No 1 (2025): Vol 7. No 1. January 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jej.v7i1.27724

Abstract

This study aims to analyze the compliance level of the campaign fund reporting of Partai Amanat Nasional (PAN) of Central Sulawesi in 2024 based on the audit results. Using a quantitative descriptive approach, this study provides a comprehensive overview of the level of compliance and the factors that influence it. The study focuses on timeliness, completeness of documentation, and consistency of reported data with regulations set by the General Election Commission (KPU). Data was sourced from official audit reports and interviews with relevant stakeholders. The results show that the compliance rate of PAN in Central Sulawesi reached 98.3%, although there were certain constraints, especially related to the completeness of documents in certain districts. This study provides recommendations to improve the transparency and accuracy of campaign finance reporting in the future.
Edukasi Kesehatan dengan Triple Breast Self-Examination (BSE) Method pada Kader Kesehatan dalam Melakukan Skrining Kanker Payudara di Puskesmas Tamalanrea Jaya Kota Makassar Gaffar, Indra; Erika, Kadek Ayu; Sabriyati, Wa Ode Nur Isnah; Hasbiah, Nurhikmawaty; Hamisah, Hamisah; Wahyuni, Andi; Yodang, Yodang; Abdullah, Lilian Arifka Juli; Jurana, Jurana; Nas, Afifah; Bakhtiar, Hasmiranda; Rahmatullah, Marhamah Putri
Jurnal Abdimas Kesehatan (JAK) Vol. 6 No. 1 (2024): Januari
Publisher : Universitas Baiturrahim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jak.v6i1.656

Abstract

Breast cancer is the most common cancer found in women. Cancer is a non-communicable disease in which there is very rapid, uncontrolled growth and development of cells and tissues. Breast self-examination (BSE) is an effective method for screening and early detection of breast cancer. BSE can be done by everyone, making it easier to detect cancer. The purpose of this community service activity is to increase knowledge and skills to health cadres related to early detection of breast cancer using the Triple Breast Self-Examination (BSE) method. The educational methods used were counseling, demonstration and discussion. A total of 40 health cadres at Tamalanrea Jaya Health Center participated voluntarily. It is hoped that from this activity health cadres will be able to better recognize and understand the breast cancer early detection method, namely Triple Breast Self-Examination (BSE).
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.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, Lilian Arifka Juli Abdullah, M Syikir Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Alaydrus, Albar Alya Rahayu Amaluddin Amaluddin Amalyah, Ilfat Afia Amin, Dinda Salsabila Amir Amir Amir Amir, Andi Mattulada Amirah, Amirah Ammang Latifa 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 Dewi, Tri Wulansari DHARMA, Dewa Made Adi Dina Anggraini Dinno Wahyudhi Purba DIVYA, Sinta Djalil, Novita Muliyani Djasman, Nurhaja Ernawati Usman Fadel, Mochamad Fadli Mohammad Saleh Faigah A. Badjamal 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 Hasan Hasan Hasbiah, Nurhikmawaty Hasrianti, Andi Hasrumi Hasrumi Hasrumi, Hasrumi Helmaise Sampewai 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 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 Miswati, Miswati 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 Din Muhammad Ilham Pakawaru Muhammad Ilham Pakkawaru 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 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 Ritha Tuken, Ritha 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 Yulia Citra, Yulia Yulianti Yulianti Yulianti Yulianus S Yunia, Latifah Sukmawati Yusuf, Gracia Carolina Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah