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All Journal Jurnal Reviu Akuntansi 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 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 INJECT Interdisciplinary Journal of Communication
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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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.
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.
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