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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 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 Riset Sains dan Teknologi Kelautan 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 Jurnal Ragam Pengabdian Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD Edumaspul: Jurnal Pendidikan Aktsar: Jurnal Akuntansi Syariah BISNIS : Jurnal Bisnis dan Manajemen Islam
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ANALISIS PELAKSANAAN PROGRAM KEMITRAAN DALAM RANGKA PEMBERDAYAAN UKM (Studi Kasus Program Kemitraan PT TELKOM Cabang Palu Sulawesi Tengah) Fitria, Ria; Jurana, Jurana
BISNIS Vol 3, No 2 (2015): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v3i2.1495

Abstract

This research aims to know the system and the procedure for the implementation  of  the partnership  program  and  its  influence  on the quality of the SMBS become partner PT Telkom. This laboratory of the adoption by the exportation of cases the implementation of the partnership program which occurs on PT Telkom. The results of this research can be used as a reference for students, faculty and researchers who wish to develop further research. In addition, this research is also useful as early studies to evaluate the implementation of the partnership program which is in PT Telkom Branches Palu.The research method used is the method of descriptive analysis based on the case study, namely approach which compare the conceptual characteristics, SOP system and folow-up procedures partnership program on PT Telkom compared with empiric phenomenon that occurs on PT Telkom Branches Palu. The sources of the data obtained through several ways by observation, interview, study document and  the questioner from the secondary data. Through the evaluation that has been done, the authors conclude that there is a discrepancy in some of the things in the implementation of the company operational standards (SOP) partnership program on  CDC Unit PT Telkom Branches Palu, and not decide the implementation of internal control especially CDC unit that causes the implementation and the achievement of the purpose of the partnership program has not been achieved. Based on the results of research can be recommended to PT Telkom for more maximize the construction process such as training or business consulting periodically. In addition, increase the number of  CDC Unit staff to maximize performance. While, suggestions for SMBS expected to make financial reports regularly and actual.
The Effect of Work-Life Balance and Workload on Employee Performance Mezaluna MEZALUNA; Jurana JURANA; Abd. PATTAWE; Latifa LATIFA
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1171

Abstract

Maintaining optimal Employee Performance relies heavily on Work-life Balance and reasonable Workload. An unbalanced Workload can hinder productivity, while a healthy Work-life Balance can encourage more effective and efficient performance. To assess how Employee Performance at BPJS Kesehatan Palu Branch Office is affected by Workload and Work-life Balance. This research uses quantitative methodology, by collecting data from 30 respondents through questionnaires and Google forms and then analyzed using WarpPLS 7.0. The results revealed that Employee Performance is significantly affected by the balance between Work-life Balance and Workload. By examining the impact of Workload and Work-life Balance simultaneously in the public service sector, this study offers a new perspective.
Unveiling the Values Behind Blood Pricing Putri Zalzabila; Jurana Jurana; Muhammad Din; Ernawaty Usman
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.009

Abstract

Purpose: This study aims to uncover the factors influencing blood pricing at the Indonesian Red Cross (PMI) Blood Donor Unit in Central Sulawesi.Method: Using an ethnomethodological approach with interviews and observations.Results: The results of this study show that there are 4 values behind determining the price of blood, namely economic value, social humanitarian value, policy value, and health value.Novelty: This research helps enhance transparency and public understanding of blood pricing.Contribution: This research provides deep insights into the values underlying blood pricing, highlighting its economic, social, humanitarian, policy and health aspects, which contribute positively to society and relevant institutions by promoting voluntary blood donation. Abstrak: Menguak Nilai Dibalik Penentuan Harga DarahTujuan: Penelitian ini bertujuan untuk mengungkap faktor-faktor yang memengaruhi penetapan harga darah di Unit Donor Darah Palang Merah Indonesia (PMI) di Sulawesi Tengah.Metode: Pendekatan etnometodologi dengan wawancara dan observasi.Hasil: Hasil dari penelitian ini menunjukan bahwasanya ada 4 nilai dibalik penentuan harga darah yaitu nilai ekonomi, nilai sosial kemanusiaan, nilai kebijakan dan nilai Kesehatan.Kebaruan: Penelitian ini membantu meningkatkan transparansi dan pemahaman publik terkait penentuan harga darah.Kontribusi: Penelitian ini memberi wawasan mendalam mengenai nilai-nilai yang mendasari penetapan harga darah, termasuk aspek ekonomi, sosial kemanusiaan, kebijakan dan kesehatan, yang berkontribusi positif bagi masyarakat dan lembaga terkait dalam meningkatkan partisipasi donor darah secara sukarela.
The Influence of Internal Control Systems, Human Resource Competence and Work Motivation on the Quality of Financial Reports (Study of Regional Apparatus Organizations in the City of Palu) Ahmad Rusdiaman; Jurana; Femilia Zahra; Sugianto
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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

Abstract

This study aims to examine and analyze the partial and simultaneous effects of internal control systems, human resource competence, and work motivation on the quality of financial statements in Regional Apparatus Organizations (OPD) of Palu City. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to 82 respondents from 41 OPDs. The sampling technique used is a saturated sampling method. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. The results indicate that internal control systems, human resource competence, and work motivation have a positive and significant effect on the quality of financial statements, both simultaneously and partially. Human resource competence shows the most dominant influence compared to other variables. These findings suggest that improving the effectiveness of internal control systems, enhancing employee competencies, and strengthening work motivation are essential factors in producing reliable, relevant, and high-quality financial reports in the public sector. This study contributes to the public sector accounting literature by providing empirical evidence on the determinants of financial reporting quality at the local government level. Practically, the findings offer insights for policymakers to strengthen governance, accountability, and transparency in financial management.
KINERJA PELAYANAN OPERASIONAL BONGKAR MUAT DENGAN PENDEKATAN BALANCED SCORECARD DI MAKASSAR NEW PORT Nurjurana Jusman; Ashury Ashury; Habibi Palippui
Riset Sains dan Teknologi Kelautan Volume 4, Nomor 1, Tahun 2021
Publisher : Departemen Teknik Kelautan Fakultas Teknik Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62012/sensistek.v4i1.19366

Abstract

Makassar New Port atau biasa disingkat dengan MNP harus memiliki pengukuran kinerja yang terukur dan mampu mencerminkan aspek keuangan dan non keuangan yang digabung dalam satu pendekatan yang dinamakan balanced scorecard serta bertujuan untuk menyusun pengukuran kinerja MNP dengan mengimplementasikan balanced scorecard. Metode dalam penelitian ini adalah kualitatif yang akan menghasilkan data kuantitatif, dengan menggunakan data primer diambil dengan cara wawancara kepada narasumber Deputy General Manager of Operation and Commercial MNP dan penyebaran kuesioner dengan menggunakan dua jenis responden yaitu karyawan MNP dan pengguna jasa. Sedangkan data sekunder dalam penelitian ini diambil dari data keuangan, data karyawan dan data operasional bongkar muat MNP tahun 2020, penelitian ini dilaksanakan di Makassar New Port serta perusahaan pengguna jasa yang ada di Makassar diantaranya TEMAS Line, MERATUS Line dan SPIL. Analisis dalam penelitian ini dengan dependekatan balanced scorecard yang menggunakan empat perspektif diantaranya adalah perspektif keuangan, perspektif pelanggan dalam hal ini pengguna jasa, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan. Hasil penelitian pada perspektif keuangan menunjukkan nilai dari profit margin yang fluktuatif pada setiap bulannya di tahun 2020. Perspektif pengguna jasa ditunjukkan dengan indikator kepuasan pelanggan menghasilkan tingkat kepuasan kategori sangat baik dengan persentase 81%, peningkatan ship call berkaitan dengan perspektif keuangan yang nilainya fluktiatif. Perspektif proses bisnis internal dihitung dengan indikator TRT, BOR, YOR, BCH, BSH, arus tingkat bongkar muat dan utilitas peralatan MNP dengan membandingkan nilai dari standar kinerja yang telah ditentukan oleh DIRJEN Perhubungan Laut termasuk dalam kategori baik. Perspektif pertumbuhan dan pembelajaran dihitung dengan kepuasan kinerja karyawan MNP menghasilkan kategori yang sangat baik dengan persentase sebesar 78%. Dari hasil keseluruhan perspektif maka implementasi balanced scorecard menghasilkan kinerja MNP dengan hasil rata-rata baik. Keywords: Makassar New Port, Kinerja Pelabuhan, Balanced Scorecard
Analisis Faktor-Faktor Peningkatan Cerai Gugat di Pengadilan Agama Kota Palu Perspektif Kompilasi Hukum Islam (KHI) Jurana; Thahir, Lukman S.; Malarangan, Hilal
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/8h1ab516

Abstract

Penelitian ini bertujuan untuk menganalisis fenomena peningkatan cerai gugat di Pengadilan Agama Kota Palu, mengidentifikasi faktor-faktor yang melatarbelakanginya, serta mengkaji fenomena tersebut dalam perspektif Kompilasi Hukum Islam (KHI). Penelitian menggunakan metode kualitatif dengan pendekatan yuridis empiris. Data diperoleh melalui observasi, wawancara dengan hakim Pengadilan Agama Kota Palu, serta studi dokumentasi terhadap data perkara perceraian dan berbagai dokumen pendukung lainnya. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa perkara cerai gugat mendominasi perkara perceraian di Pengadilan Agama Kota Palu dan mengalami peningkatan dari tahun ke tahun. Faktor-faktor yang menyebabkan peningkatan cerai gugat meliputi masalah ekonomi, ketidakmampuan suami memenuhi kewajiban nafkah, perselisihan dan pertengkaran yang berlangsung terus-menerus, perselingkuhan, kekerasan dalam rumah tangga, rendahnya tanggung jawab pasangan, pengaruh media sosial, serta menurunnya ketahanan keluarga. Dominasi cerai gugat juga menunjukkan meningkatnya kesadaran hukum perempuan dalam memperjuangkan hak-haknya melalui mekanisme peradilan. Berdasarkan analisis Kompilasi Hukum Islam, alasan-alasan yang melatarbelakangi cerai gugat pada umumnya sesuai dengan ketentuan hukum yang mengatur alasan perceraian, khususnya yang berkaitan dengan perselisihan berkepanjangan, penelantaran keluarga, ketidakmampuan memenuhi nafkah, dan tindakan yang menimbulkan mudarat dalam rumah tangga. Oleh karena itu, peningkatan cerai gugat di Kota Palu tidak hanya merefleksikan tingginya konflik keluarga, tetapi juga menunjukkan pentingnya penguatan ketahanan keluarga, pendidikan pranikah, serta pembinaan hukum dan keagamaan dalam mewujudkan keluarga yang sakinah, mawaddah, dan rahmah.. Munthe, M., & Firmansyah, H. (2022). Tittle Analisis Penyebab Meningkatnya Angka Perkara Cerai Gugat             Tahun 2020-2022 di Pengadilan Agama Medan Kelas IA. Al-Manhaj: Jurnal Hukum dan Pranata             Sosial Islam, 4(2), 679-690. https://Doi.Org/10.37680/almanhaj.v4i2.2198
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.
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 Amaluddin Amaluddin Amalyah, Ilfat Afia Amin, Dinda Salsabila Amir Amir Amir, Andi Mattulada Amirah, Amirah Ammang Latifa Andi Atira Andi Chairil FURQAN Andi Chairil Furqan Andi Halimah 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 Ashury Ashury Ayu Novelia Paskual Ayu, Sri Manika 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 Febrianti, Dasa Femilia Zahra Femilia Zahra Fibriyani Nur Khairin Fitria Fitria Masulili Fitria Ramadhani Fitria, Ria Fitria, Ria Gaffar, Indra Gusman Sunding Habibi Palippui 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 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 Lilianty Syattar, Elly Lukman S. Thahir M Ikbal A M. Iqbal Bakry Malarangan, Hilal 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 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 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 Tampake Rinaia, Syafia Riska Riska 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 Selmita Paranoan Siti JAENAB Siti Nur Anisa Sri Hardianti Sri Haryani Sri Wahyuni Stesya Orhizha Anandita Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Supirno, Supirno 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 Yunia, Latifah Sukmawati Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah