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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
Nurdin, Jurana
Fakultas Ekonomi Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Sustainability in Palm Waste Management: Land Application Systems in a Quadruple Bottom Line Perspective Kawile, Tirza Fitriani; Jurana; Zahra, Femilia; Mustamin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1020

Abstract

The study focuses on the description of the implementation of the land application system on the sustainability of palm oil liquid waste management. The application of qualitative descriptive methods is the method used to analyze data obtained from interviews, observations and documentation. The results of the study indicate that the Land Application System is the Company's Driving Wheel in Carrying Out Sustainability in Palm Oil Liquid Waste Processing, the Quadruple Bottom Line Perspective coherently explains Processing activities starting from the Economic Perspective in Efficient Budget, the Environmental Perspective explains the Company's Concern in Minimizing environmental effects, the Social Perspective supports the empowerment of the surrounding Community, and the Governance Perspective ensures the implementation of operational standards based on government policies and encourages companies to move towards sustainability.
The Influence of Tax Relaxation, Tax Sanctions, and Income Levels on Compliance With the Rural and Urban Land and Building Tax in Palu City SALSABILA, Meita Gania; DIN, Muhammad; JURANA, Jurana; TANRA, Andi Ainil Mufidah
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i2.1391

Abstract

This study aims to evaluate the extent to which tax relaxation, the imposition of sanctions, and income levels influence taxpayer compliance in fulfilling their obligation to pay the Rural and Urban Land and Building Tax in Palu City. A quantitative approach with a survey method was employed, using primary data collected through questionnaires distributed to registered taxpayers. Multiple linear regression analysis was used to examine the relationships between the studied variables. The findings indicate that all three independent variables positively influence taxpayer compliance, with income level being the most dominant factor, followed by tax sanctions and tax relaxation. These results highlight that individuals’ economic capacity plays a key role in determining compliance, while sanctions and relaxation function as supporting tools to encourage tax-abiding behavior. Based on these results, it is recommended that local governments strengthen tax collection strategies based on taxpayers' financial capacity, while maintaining firm and fair sanction enforcement policies. Tax relaxation should be applied selectively to ensure it provides benefits without diminishing public tax awareness.
Audit Judgement In Task Complexity, Self Efficacy, and Auditor Professional Skepticism Aqsha, Muhammad; Masruddin; Ansar, Muhammad; Jurana; Tenripada; Bawias, Hizkia Hazael Bezaliel
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 2 No. 4 (2025): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v2i4.128

Abstract

The presentation of quality audit reports does not necessarily occur without problems, including in the provision of audit judgments by auditors who are faced with task complexity and auditor confidence in their abilities including skepticism. The study was conducted with the aim of examining the impact of task complexity, self-efficacy and professional skepticism of auditors on policy making in audit judgement with internal auditors at the regional inspectorate of Central Sulawesi. A total of 32 respondents who met the criteria in determining the sample using purposive sampling with a survey approach. The results showed that the effect caused in giving audit judgments on task complexity, self efficacy, and professional skepticism of internal auditors was significant. The results of the study can be a reference for further research in developing audit judgment and can be material in developing the ability of internal auditors to convince themselves of the decisions given in the audit results
The Impact of Audit Findings and Follow-Up on Recommendations on Audit Opinion: A Study of Local Governments in Districts/Cities in Central Sulawesi Province ZULHAERINI, Adilah; DIN, Muhammad; JURANA, Jurana; MUSTAMIN, Mustamin
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1411

Abstract

This study aims to determine the effect of internal control system weaknesses (KSPI), non-compliance with laws and regulations (KPTHN), and follow-up on audit recommendations (TLRHP) on local government audit opinions in Central Sulawesi Province for the 2019-2023 period. This study uses a quantitative approach with secondary data. The research sample consisted of 13 district / city governments in Central Sulawesi Province with a total sample of 65. Data analysis using WarpPLS 7.0 software. The analysis results show that TLRHP has a significant positive impact on audit opinion, while SPI weakness and KPTHN have a significant negative impact. These results indicate that strengthening the internal control system, improving conformity with laws and regulations, and optimizing the implementation of audit recommendations are critical to improving the accountability and quality of local government financial reports
The Impact of Audit Findings on Regional Losses in Local Governments of Regencies/Cities in Central Sulawesi Province DIVYA, Sinta; DIN, Muhammad; JURANA, Jurana; MASDAR, Rahma
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1420

Abstract

This study aims to analyze the impact of audit findings on regional losses in the local governments of regencies/cities in Central Sulawesi Province. Employing a quantitative approach, the study utilizes secondary data from the Audit Results and Audit Results Summary provided by the Supreme Audit Board of the Republic of Indonesia. The research covers 13 regencies/cities in Central Sulawesi Province over the period from 2021 to 2023. To test hypotheses and evaluate the strength of relationships between variables, the study uses Partial Least Squares Structural Equation Modeling (SEM-PLS) analysis with WarpPLS 7.0 software. The findings reveal a positive and significant relationship between audit findings and regional losses, with a substantial coefficient value. These results suggest that an increase in audit findings correlates with higher regional losses. Therefore, local governments in Central Sulawesi Province should prioritize policies that promote legal compliance and strengthen internal control systems to minimize the risk of regional financial losses.
THE EFFECT OF ACCOUNTING KNOWLEDGE AND ORGANIZATIONAL EXPERIENCE ON ACADEMIC PERFORMANCE  (STUDY ON ACCOUNTING STUDENTS) Nanda, I Wayan Satya; Jurana, Jurana; Pattawe, Abdul; Sugianto, Sugianto
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/x8p79s19

Abstract

This study aims to analyze the influence of accounting knowledge and organizational experience on academic performance. It uses a quantitative approach with data collected through questionnaires. The study population consists of 1,455 students with 314 respondents as the sample. Sampling was conducted using simple random sampling. Data analysis was conducted using multiple linear regression. The results of the study indicate that accounting knowledge and organizational experience have a positive influence on academic performance, both simultaneously and partially. Accounting knowledge reflects formal competence to improve academic performance, while organizational experience supports the development of soft skills, indirectly strengthening academic performance. This study enriches the literature on the influence of formal competencies (accounting knowledge) and informal competencies (organizational experience) simultaneously, which has not been extensively studied in the context of accounting students. These findings emphasize the importance of balancing academic and organizational activities to improve academic performance by formally recognizing students' active participation in organizational activities.
Factors Affecting the Intention of Accounting Students as Academic Whistleblowers: Study on Undergraduate Accounting Students of Tadulako University Ikke Nurhasanah; Muhammad Ansar; Jurana Jurana; Sugianto Sugianto
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2964

Abstract

This study aims to analyse the factors that influence accounting students' intention to become academic whistleblowers, with a focus on undergraduate accounting students at Tadulako University. The study employs a quantitative method, utilizing data collected from 81 respondents via a Google Form questionnaire. The data were then analysed using the Partial Least Squares (PLS) method, with the support of SmartPLS 4.0 software. The variables examined include subjective norms, attitudes toward behaviour, and perceptions of behavioural control. The study's findings reveal that subjective norms, which represent societal and peer influences, do not have a significant impact on students' intention to act as academic whistleblowers. In contrast, attitudes toward behaviour and perceptions of behavioural control both play a crucial role in shaping this intention. Among these variables, perceptions of behavioural control emerged as the most influential factor, suggesting that students' ability to control their actions and their confidence in handling academic misconduct are critical in fostering their intention to report such behaviour. This highlights the importance of not only promoting positive attitudes toward academic integrity but also strengthening self-control and personal efficacy. Educational institutions, therefore, should focus on enhancing students' self-efficacy and providing appropriate channels and support to facilitate whistleblowing. Encouraging positive attitudes and offering training on self-control can help create an environment where students feel empowered to report academic misconduct without fear of retaliation. This research provides valuable insights for universities and policymakers to develop strategies for improving academic ethics, particularly in relation to reporting and preventing academic misconduct.
Intervensi Non-Farmakologis untuk Bradikardia Simptomatik: Studi Mobilisasi Progresif dan Manajemen Energi di Ruang High Care Unit Jurana, Jurana; Lilianty Syattar, Elly
Mando Care Jurnal Vol. 4 No. 2 (2025): Desember 2025
Publisher : Yayasan Mandar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55110/mcj.v4i2.251

Abstract

Symptomatic bradycardia is a condition of slowed heart rate accompanied by symptoms such as dizziness, fatigue, and activity intolerance. Non-pharmacological interventions such as progressive mobilization and energy management are believed to improve patient hemodynamics. This study aimed to analyze the effects of progressive mobilization and energy management on hemodynamic parameters in a patient with symptomatic bradycardia. A descriptive case study was conducted on a 71-year-old male patient with symptomatic bradycardia, hypertension, and other comorbidities treated in the High Care Unit (HCU) of Dr. Wahidin Sudirohusodo Hospital. Interventions were carried out over three days, including passive exercises, active exercises, sitting, and structured energy-based activity management. Parameters of blood pressure, heart rate, respiratory rate, and oxygen saturation were recorded before and after the intervention. Results showed an increase in Barthel Index score from 2 to 8, stabilization of blood pressure and heart rhythm, and improved respiration. Progressive mobilization and energy management are effective in stabilizing hemodynamics and enhancing activity tolerance in symptomatic bradycardia patients.
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

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

Abstract

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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