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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 Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo PEP Educational Assessment Jurnal AKSI (Akuntansi dan Sistem Informasi) AKTSAR: Jurnal Akuntansi Syariah Jambura Equilibrium Journal Jurnal Analisa Akuntansi dan Perpajakan JIA (Jurnal Ilmiah Akuntansi) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 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) 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 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 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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Application of Household Accounting in Improving Islamic Life (Survey of Housewives on Jl Puro) Rasmi Nur Anggraeni; Jurana Jurana; Dasa Febrianti; Sri Haryani; Marwana Marwana; Cahyaning Raheni
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 4 No. 3 (2022): July
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v4i3.2603

Abstract

Economic problems are the most phenomenal problems in the many breakdowns of a household. For this reason, this study aims to review the role of accounting in the household and find out how to apply Islamic household financial management. This type of research is qualitative research. This study only uses informants, namely housewives who come from families with Muslim backgrounds and have applied simple accounting in managing their household finances, such as doing financial records every month. The analysis used in this study is a qualitative method with a terminological approach so that all answers from informants to questions given by researchers will be analyzed and studied in detail. This study shows that homemakers have implemented most of the components in Islamic household financial management, namely saving for the pilgrimage, alms, and zakat to get a reward from Allah SWT.
Studi Literatur : Akuntansi Sumber Daya Manusia Dina Anggraini; Chalarce Totanan; Jurana Jurana NS; Rahayu Indriasari; Betty Betty; Femilia Zahra
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.287

Abstract

Tujuan dilakukan penelitian ini untuk melihat faktor-faktor yang mempengaruhi akuntansi sumber daya manusia. Metode yang digunakan adalah studi literatur. Di dalam penelitian ini peneliti menggunakan analisis data teks yaitu perangkat lunak Leximancer, kemudian metode pengumpulan data yang digunakan yaitu dokumentasi dengan mengumpulkan 28 artikel dari website www.googlescholar.com yang ditentukan berkaitan dengan masalah dalam penelitian. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi akuntansi sumber daya manusia terlihat daribeberapa faktor yang dapat dijadikan acuan untuk penelitian mengenai akuntansi sumber daya manusia yaitu perusahaan, intellectual capital dan kinerja perusahaan. Adanya 3 hal tersebut menjadi 3 unsur penting dalam peluang riset serta perhatian perusahaan dimasa depan. Hal ini dikarenakan inovasi menjadi hal yang sangat diperlukan untuk dapat membuat perusahaan lebih berkembang terutama ketika harus bersaing dengan perusahaan lain.
Making Meaning of Reducing Boarding House Costs during the COVID-19 Pandemic Dewa Made Adi Dharma; Mohammad Iqbal Bakry; Jurana Jurana
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.41902

Abstract

This study aims to investigate the meaning of "cost" of boarding houses in the COVID-19 pandemic for boarding house entrepreneurs in Palu City, Central Sulawesi, Indonesia. This study uses the transcendental phenomenology approach of the interpretive paradigm. The interview, observation, and documentation were used to collect research data. The results of the study found three types of costs during the COVID-19 pandemic. First, the cost of boarding is interpreted as a noble good. Second, the cost of boarding is interpreted as a benefit to others. Third, the cost of boarding is interpreted as a deferred liability. These three meanings were then synergized into a sense of gratitude as a result of exploring the essence and meaning of bearing costs during the COVID-19 pandemic.
Determinan Minat Berwirausaha Mahasiswa Akuntansi Universitas Tadulako Rapitri Dewi, Jurana, Muhammad Darma Halwi
Tangible Journal Vol 6 No 1 (2021): -
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v6i1.165

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ekspektasi pendapatan, lingkungan keluarga dan pendidikan kewirausahaan baik secara parsial maupun simultan terhadap minat berwirausaha. Jenis penelitian ini yaitu penelitian kuantitatif. Pengumpulan data menggunakan kuesioner yang penyebarannya diberikan ke 93 mahasiswa akuntansi sebagai sampel penelitian, yang terdiri dari mahasiswa aktif angkatan 2014, 2015, 2016, 2017, dan 2018. Teknik penentuan sampel yang digunakan yaitu teknik Stratified Random Sampling. Regresi linear berganda merupakan alat analisis dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ekspektasi pendapatan, lingkungan keluarga dan pendidikan kewirausahaan berpengaruh secara simultan dan parsial terhadap minat berwirausaha. Mahasiswa akuntansi Universitas Tadulako memiliki pendidikan kewirausahaan yang tinggi. Hasil penelitian menunjukan bahwa minat berwirausaha akan tumbuh dan meningkat ketika ekspektasi pendapatan yang dihasilkan sesuai ataupun lebih besar dari yang diharapkan. Selain itu, untuk menarik minat berwirausaha mahasiswa akuntansi dibutuhkan orang tua yang mendukung anaknya untuk berwirausaha. Hal ini dikarenakan orang tua yang mendukung anaknya berwirausaha akan membuat anaknya merasa senang menjalani usaha yang dijalankan, orang tua akan senang melihat anaknya bekerja tanpa tekanan dari pihak lain dan orang tuang yang berwirausaha akan memotivasi anaknya untuk dapat berwirausaha.
Determinan Perilaku Etis Mahasiswa Akuntansi Helmaise Sampewai; Andi Mattulada Amir; Jurana Nurdin S; M Ikbal A; Muhammad Din; Ternripada Ternripada
Equity: Jurnal Akuntansi Vol 2, No 2: April 2022
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v2i2.277

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari pendidikan etika bisnis dan profesi, love of money, dan religiusitas terhadap perilaku etis mahasiswa akuntansi. Metode penelitian yang digunakan yaitu penelitian kuantitatif. Responden dalam penelitian ini adalah mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako dengan jumlah sampel 90 orang yang terdiri dari angkatan 2016, 2017, dan 2018. Teknik pengumpulan data dengan menyebarkan kuesioner melalui google form. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan alat analisis SPSS versi 22 for windows. Hasil penelitian menunjukkan bahwa variabel pendidikan etika bisnis dan profesi berpengaruh positif terhadap perilaku etis mahasiswa akuntansi, begitu juga dengan variabel love of money dan religiusitas berpengaruh positif terhadap perilaku etis mahasiswa akuntansi.
Determinan Pemahaman Akuntansi Selama Pandemi Covid-19 Ni Made Ayu Genitri; Jurana Jurana; Muhammad Ilham Pakkawaru
Jurnal Akuntansi dan Governance Vol 3, No 2 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.2.115-124

Abstract

Covid-19 as a global pandemic demands a change in the learning process to be carried out online. This change is expected to impact the level of understanding for students, including college students. This study aims to empirically examine it on accounting students during the pandemic. With quantitative method based on primary data, the population is the students of Tadulako University. And with nonprobability sampling technique, 79 samples were established. This study employs multiple linear regression. The results show that learning behavior, academic intelligence, and spiritual intelligence have significant positive impact on the level of understanding of accounting students both simultaneously and partially during the pandemic
The Meaning of Fairness in Government Financial Statements: A Phenomenology Study Ridwan Ridwan; Rahayu Indriasari; Arung Gihna Mayapada; Novita Muliyani Djalil; Jurana Jurana; Ni Made Suwitri Parwati
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 | Full PDF (258.62 KB) | 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 action’s 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.
Strategi rantai nilai untuk keberlangsungan usaha industri rumah cokelat di Kota Palu Gusman Sunding; Chalarce Totanan; Mustamin Aras; Rahayu Indriasari; Muhammad Ansar; Jurana Jurana
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9393

Abstract

The purpose of this study was to determine the strategic value chain for the sustainability of the Chocolate House Industry business in the city of Palu, which is located on Jalan Setia Budi, East Palu, Central Sulawesi. The number of respondents was 4 people consisting of 1 leader, 1 head of production and 2 employees. Data analysis technique uses descriptive qualitative.The value chain strategy at Rumah Coklat can be seen from the supporting (secondary) activities which include Infrastructure, HR Management, Technology Development and Procurement activities. Primary (primary) involvement includes raw material handling, production process, service and marketing. The Value Chain Strategy activities as a whole support each other to create chocolate products. The results of the assessment of the value chain strategy in the continuity of the Chocolate House Industry business are 3, namely: (1) Competitive advantage, namely by utilizing the original taste of the original cocoa beans, Utilizing the original cocoa butter as a raw material for making chocolate to give a distinctive taste from chocolate so that it is preferred the community, continue to maintain and improve product quality so that it becomes a superior product for the Palu city government. (2) Differentiation Strategy, namely by paying attention to the quality of the ingredients used and always maintaining the taste produced, (3) Cost advantage strategy, namely producing authentic chocolate from Central Sulawesi which is processed into chocolate with levels of 56 percent, 80 percent and 90 percent. Thus producing premium chocolate, not compound chocolate. The value chaos strategy all synergizes to shape, support and support the chocolate manufacturing process in order to gain margins/profits. Optimal margin provides the sustainability of the chocolate house industry in maintaining existence and maintaining business (Going Concern).
Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako Yulianti Yulianti; Muliati Muliati; Jurana Jurana; Muhammad Darma Halwi; Nina Yusnita Yamin; Mustamin Mustamin
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17449

Abstract

The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.
Peranan Merek (Labeling) Dalam Meningkatkan Penjualan Produk Olahan Instan Jahe UMKM Desa Enu Kecamatan Sindue Kabupaten Donggala Wayan Ayu Diana Lestari; Jurana Jurana; Nur Riski Islianty
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.624 KB) | DOI: 10.59581/jmki-widyakarya.v1i2.63

Abstract

Penulis menyumbangkan sedikit usaha dan pemikiran untuk membantu usaha kecil bertahan dan tumbuh dalam segala situasi. UMKM Desa Magrove enu, jahe instan merupakan produk makanan dalam bentuk bubuk, minuman jahe instan digunakan untuk menciptakan produk yang hemat dan memiliki banyak manfaat kesehatan yang disukai oleh semua kalangan mulai dari anak-anak hingga orang dewasa karena sangat mudah disajikan dan bisa juga diminum untuk orang tua, muda atau bahkan anak kecil. penulis berusaha memberikan solusi dan inovasi untuk meningkatkan penjualan dan mengembangkan produk UMKM Magrove di era teknologi yang berkembang. Penulis mencoba membuat label baru untuk UKM jahe instan. . Dengan label yang menarik dapat meningkatkan minat konsumen. Konsumen lebih tertarik dengan label daripada produk yang tidak memiliki label. Label mampu menjadi identitas dan akan masuk dalam ingatan konsumen, hal ini sangat mempengaruhi konsumen jika konsumen berniat untuk membeli kembali.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Kahar Abdul Kahar Abdul Majid Abdul Pattawe Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Alya Rahayu Amin, Dinda Salsabila Amir Amir Amir Amir, Andi Mattulada Amirah, Amirah Amyadin Andi Chairil Furqan Andi Mattulada Andi Mattulada Amir andi sultan andi Angelia, Gebriela Christina Anggriani, Catherine Sofia Aprilia, Kadek Ayu Rita Aqsha, Muhammad Arung Gihna Mayapada Ayu Novelia Paskual Ayu, Sri Manika Baharuddin Condeng BAHRI, Muhammad Alim Baiq Emy Nurmalisa Bakri, Mohammad Iqbal Bakry, Moh Iqbal Bakry, Mohammad Iqbal BAKRY, Muhammad Iqbal Bawias, Hizkia Hazael Bezaliel Betty Betty Bq Emy Dea Aziza Arfah Desvianur, Doliva Risky Dewa Made Adi Dharma DHARMA, Dewa Made Adi Din, Muhammad Dina Anggraini Dinno Wahyudhi Purba DIVYA, Sinta 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 Gusman Sunding Halwi, Muhammad Darma Harnida Wahyuni Adda Hasrumi Hasrumi Hasrumi, Hasrumi Helmaise Sampewai I Gede Oka I Wayan Supetran Ikke Nurhasanah Ilfat Afia Amalyah Ilham Pakkawaru IRA NURIYA SANTI Irsanty Collein Ismunandar Jamaluddin Jamaluddin Jamaluddin JAMALUDDIN Juliana Kadang Junaidi Junaidi 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 MARCELLINA, Nelly Marlin, Marlin Marwana, Marwana Masruddin Masrudin Masrudin, Masrudin Masulilli, Fitria MEZALUNA, Mezaluna Mile, Yuldi Misnawati Misnawati Moh Fadli Dg , Patompo Mohammad Iqbal BAKRY 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 Din Muhammad Ilham Pakawaru Muhammad Ilham Pakkawaru Muhammad Natsir Muhammad RIDWAN 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 Naspia Nasrul Ni Made Ayu Genitri Ni Made Suwitri PARWATI 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 Nurlela MAPPARESSA Oka, I Gede PAKAWARU, Muhammad Ilham Pangaribuan, Helena Panjili, Moh Yusran Parwati, Ni Made Suwitri PATTAWE, Abd. Purnama, Aziza Dewi Rahayu INDRIASAR Rahayu Indriasari Rahayu Indriasari Rahma Masdar 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 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 Tri Utari Madao Uwete, Andini Veithzal Rivai Zainal Wa Jana Waang, Lidia Indriane Wahyudi Wahyudi Wayan Ayu Diana Lestari Yuldi Mile Yuldi MILE Yulianti Yulianti Yulianti Yulianus S Yunia, Latifah Sukmawati Yusuf, Gracia Carolina Yusuf, Rolland M Zainul, Zainul Zulhaerini, Adilah