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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 BISNIS: Jurnal Bisnis dan Manajemen Islam 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) AKTSAR: Jurnal Akuntansi Syariah 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 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 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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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.
The Role of the "Taro Ada Taro Gau" Philosophy for Bugis Accountants PATTAWE, Abdul; DIN, Muhammad; JURANA, Jurana; HABIBA , Nurainun
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.
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 Bitter Melon (Momordica charantia L.) Juice on Blood Glucose Levels in Patients with Type 2 Diabetes Mellitus Abdullah, M Syikir; Jurana, Jurana; Citra, Yulia; Dewi, Tri Wulansari
JURNAL KESEHATAN STIKes MUHAMMADIYAH CIAMIS Vol. 12 No. 2 (2025): Jurnal Kesehatan (Oktober 2025)
Publisher : LPPM STIKes Muhammadiyah Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52221/jurkes.v12i2.961

Abstract

Type 2 diabetes mellitus is a chronic metabolic disorder characterized by persistent hyperglycemia due to impaired insulin secretion or insulin resistance. In addition to pharmacological therapy, complementary treatments derived from natural products are increasingly explored to support glycemic control. Bitter melon (Momordica charantia L.) contains bioactive compounds with potential hypoglycemic effects. This study aimed to evaluate the effect of bitter melon juice on blood glucose levels among patients with type 2 diabetes mellitus in Madatte Village, Polewali District. A quasi-experimental study with a pre-test and post-test time-series design was conducted. Fifteen patients with type 2 diabetes mellitus were selected using consecutive sampling and received 200 grams of freshly prepared bitter melon juice once daily. Blood glucose levels were measured at baseline, after 3 days, and after 7 days of intervention using a glucometer. Data were analyzed using the Friedman test. The results demonstrated a gradual reduction in mean blood glucose levels from 194.60 mg/dL at baseline to 191.93 mg/dL after 3 days and 184.80 mg/dL after 7 days. Statistical analysis showed a significant difference in blood glucose levels across the measurement periods (p = 0.01; p < 0.05). In conclusion, daily consumption of bitter melon juice was associated with a significant reduction in blood glucose levels in patients with type 2 diabetes mellitus, with a more pronounced effect observed after seven days of intervention. Bitter melon juice may be considered a complementary approach for glycemic control.
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 (In Processs)
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.
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 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 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 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 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