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All Journal Katalogis Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Assets: Jurnal Akuntansi dan Pendidikan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Pajak dan Keuangan Negara (PKN) Journal of Economic, Public, and Accounting (JEPA) Tangible Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) International Journal of Social Service and Research International Journal of Science and Society (IJSOC) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Masyarakat Akademisi Journal of Comprehensive Science Journal of Governance, Taxation, and Auditing Jurnal Ekonomi Kreatif Indonesia GoodWill Journal of Economics, Management, and Accounting AJCD Jurnal Akuntansi Kontemporer
Totanan, Chalarce
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Social Sciences Other

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ANALISIS FAKTOR PENERIMAAN DAN PENGGUNAAN SOFTWARE ACCURATE DALAM PERSPEKTIF TECHNOLOGY ACCEPTANCE MODEL (Studi Empiris pada Mahasiswa Program Studi S1 Jurusan Akuntansi Fakultas Ekonomi Universitas Tadulako) Rekka, Rendy; Totanan, Chalarce; Sudirman, Sudirman; Mayapada, Arung Gihna
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to analyze acceptance and usage factors of Accurate Software based on the perspective of technology acceptance model. These factors include perceived ease of use, perceived usefulness, and behavioral intention to use. We also add some external variables which are pressure to use and computer self efficacy. The data of this study are obtained from questionnaires and measured using Likert scale. The analysis method used in this study is partial least square (PLS). The sample is bachelor degree students of 2014, 2015, and 2016 batches in Accounting Department in Faculty of Economics in Tadulako University. The results of the study show that perceived ease to use, perceived usefulness, behavioral intention to use, pressure to use, and computer self efficacy have significant effect to actual usage of Accurate Software. The results of this study verify technology acceptance model.
PENGARUH PENGANGGARAN, TRANSPARANSI KEBIJAKAN PUBLIK DAN AKUNTABILITAS PUBLIK TERHADAP PENGAWASAN KEUANGAN DAERAH (Survei Pada Kantor Dewan Perwakilan Rakyat Daerah Provinsi Sulawesi Tengah) Sabaria, Nini; Totanan, Chalarce; Jamaluddin, Jamaluddin
Katalogis Vol 6, No 9 (2018)
Publisher : Katalogis

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Abstract

This research aims at examining and analyzing The Effect of Budgeting, Transparency of Public Policy and Public Accountability on Regional Financial Supervision (Survey at The Office of The People’s Representative council in Central Sulawesi Province), either simultaneously or partially. The method used is saturated or census sampling. The respondents of this study amounted to 39 members of the people’s representative council in the province of central Sulawesi who were sampled. The technique of Data collection was survey technique by distributing questionnaires. The analytical toll used is multiple linear regression analysis with the help of Statistical Package for Social Science (SPSS). The results of this study indicate that the Budgeting, Transparency of Public Policy and Public Accountability on Regional Financial Supervision simultaneously contributes positive and significant influence Regional Financial Supervision. While partially Budgeting, Transparency of Public Policy and Public Accountability exccution contributes positive and significant influence Regional Financial Supervision at The Office of The People’s Representative council in Central Sulawesi Province.
PENGARUH PERSEPSI KEMUDAHAN, KEMANFAATAN, DAN RISIKO PENGGUNA INTERNET MARKETING TERHADAP MINAT BERTRANSAKSI ONLINE DENGAN KEPERCAYAAN SEBAGAI VARIABEL INTERVENING (Studi Pada Pengunjung Toko Online Kota Palu) wahyuni, Sri; Totanan, Chalarce; Sudirman, Sudirman
Katalogis Vol 9, No 2 (2021): Juni
Publisher : Katalogis

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Abstract

This study aimed to examine and analyze the direct influence of perceived ease, usefulness, and risk of internet marketing users on the interest in online transactions with trust as an intervening variable. The population of this research is social media users Facebook and Instagram in Palu City. The sample selection used accidental sampling, which is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample. The number of samples as many as 150 of the question indicator in the questionnaire refers to Hair with the formula n x 5, namely the sample and how to distribute the questionnaire using google form. The analytical method used is Partial Least Square (PLS) with the smartPLS 3.0 application. The results of this study indicate that perceived ease and trust have a significant positive effect on online transaction interest, perceived usefulness has no effect on online transaction interest, and perceived risk has a significant negative effect on online transaction interest. Perceptions of convenience and perceptions of risk have a direct effect on interest in online transactions which is mediated by trust and Perceptions of usefulness do not affect interest in online transactions which are mediated by trust.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA USAHA KECIL MENENGAH (UKM) NARASA ABADI PALU Nadhira Afdalia; Chalarce Totanan; Yuldi Mile
SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i01.113

Abstract

Narasa Abadi Small and Medium Enterprises(SMEs) is one of the developing SMEs in the city of Palu. SMEs Narasa abadi producing a variety of snack. The calculation of the Cost Of Goods Manufactured carried out by SMEs is generally still very simple. This study aims to analyze the Cost Of Goods Manufactured in Narasa Abadi because of the importance of determining the Cost Of Goods Manufactured as information for determining selling prices. Based on the results of the analysis of Narasa Abadi still calculating the Cost Of Goods Manufactured in a simple way, information on Cost Of Goods Manufactured used by the Narasa Abadi is not appropriate so that it will affect the selling price and other important decisions
GOING CONCERN DALAM METAFORA ONDEL-ONDEL Chalarce Totanan; Natalia Paranoan
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.935 KB) | DOI: 10.18202/jamal.2018.04.9006

Abstract

Abstrak: Going Concern dalam Metafora Ondel-Ondel. Artikel ini berusaha mengungkap bahwa konsep going concern berlaku tidak hanya bagi perusahaan tetapi juga dalam budaya (dalam hal ini ondel-ondel dalam budaya Betawi). Metode yang digunakan adalah analisis semiotika terhadap ondel-ondel sebagai simbol keberlanjutan masyarakat Betawi. Hasil analisis menunjukkan bahwa ondel-ondel merupakan simbol dari “seniman jalanan.” Hal ini merupakan akibat logis dari perubahan sosial, teknologi, dan perspektif baru budaya modern. Meskipun demikian, simbol tersebut tetap disosialisasikan secara turun-temurun supaya tetap going concern dalam jangka panjang.Abstract: Going Concern in Ondel-Ondel Metaphor. This article seeks to reveal that the concept of going concern applies not only to companies but also to cultures (in this case ondel-ondel in Betawi culture). The method used is semiotic analysis of ondel-ondel as a symbol of sustainability in Betawi society. The results show that ondel-ondel is a symbol of "street artists." This is the logical consequence of new social, technological, and cultural changes in modern culture. Nevertheless, the symbols are still socialized in order to keep going concern in the long run.
Pengaruh Patronage Buying Motives Terhadap Prinsip Going Concern Pada UMKM Chalarce Totanan
Akuisisi: Jurnal Akuntansi Vol 14, No 1 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i1.249

Abstract

This article aims to analyze the influence of patronage buying motives namely of company location, production facility, price, and product quality on going concern principle on UMKM of fried onion in Palu. Respondents in the study were owners or managers of UMKM fried onion industries in Palu, Population 52 based on data from the Industry and Trade Office, but only 40 were active. Data obtained through questionnaires and interviews, processed by SPSS program. Data analysis was done by multiple linear regression. The results, the location of the company and the price did not affect the going concern principle, on the contrary the production facilities and product quality had an effect on going concern principle. Keywords: Patronage Buying Motives, Going Concern, SMEs Onion Fried
GOING CONCERN PADA INDUSTRI KAPUK DI KABUPATEN DONGGALA SULAWESI TENGAH Chalarce Totanan; Santika; M. Iqbal Bakry; Masruddin; Ni Made Suwitri Parwati; Jurana
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v4i2.1570

Abstract

Penelitian ini bertujuan untuk menemukan dan menjelaskan faktor-faktor apa saja yang membuat industri kapuk di Kabupaten Donggala dapat going concern hingga kini. Metode penelitian menggunakan deskriptif kualitatif dengan SWOT sederhana. Data diperoleh melalui wawancara dan pengamatan langsung di lapangan. Informan dipilih secara purposive dari pengrajin kapuk, pedagang keliling, toko penampung, dan konsumen pemakai produk yang dihasilkan industri kapuk. Hasil penelitian menunjukkan bahwa faktor-faktor going concern pada industri kapuk didukung oleh faktor-faktor produksi, faktor produktivitas dan inovasi produk, faktor strategi pemasaran dengan ekspansi pasar ke berbagai wilayah di Sulawesi Tengah dan keluar pulau sulawesi, faktor pemanfaatan limbah biji kapuk sebagai produk sampingan.
Makna Membayar Pajak Berdasarkan Kitab Injil Markus Christian Todinglabi Palilu; Chalarce Totanan
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i1S.1417

Abstract

Penelitian ini bertujuan untuk menelusuri dan menemukan makna kesadaran wajib pajak dalam membayar pajak berdasarkan Kitab Injil Markus. Penelitian ini dilakukan di Kota Palu dengan metode kualitatif dan menggunakan pendekatan fenomenologi, metode pengumpulan data yang digunakan yaitu observasi, dokumentasi, dan wawancara dengan informan yang ditentukan secara purposive. Hasil dari penelitian ini menemukan bahwa Kesadaran Wajib Pajak memiliki 3 tingkat makna kesadaran yaitu (1) Kesadaran Fisik: “Keterpaksaan” membayar pajak karena sebuah aturan, hal ini dikarenakan adanya sanksi atas ketidakpatuhan wajib pajak dalam membayar pajak; (2) Kesadaran Mental: Empati sebagai “motor” pendorong pembayaran pajak, dimaknai sebagai bentuk mulia dari fungsi pajak untuk menyetarakan kehidupan bermasyarakat; (3) Kesadaran Spiritual: Manifestasi ketaatan religius sebagai dorongan membayar pajak, memberikan gambaran Tuhan sejak dari dahulu menugaskan kita untuk tunduk kepada pemerintah di mana kita berdiam, salah satunya lewat pembayaran pajak. Sebab pemerintah adalah perpanjangan tangan untuk kemuliaan Tuhan.
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.
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).
Co-Authors Abdulllah, Muhammad Ikbal Amirah Amirah, Amirah Andi Chairil Furqan Angriana T Winter Arfan, Mohamad Arista Arista Arista, Arista Arung Gihna Mayapada Betty Betty Betty Christian Todinglabi Palilu DAMAYANTI, Dita Zaskia Dina Anggraini Femilia Zahra Gusman Sunding Ilham Pakkawaru Indah, Ni Luh Dian Sundari Jamaluddin Jamaluddin Kekka, Gabriella Pingkan Kusuma, I Made Ari Laendatu Paembonan Liato, Della Fitriany M. Iqbal Bakry Mapparessa, Nurlaela Masruddin Mattulada Amir, Andi Mile, Yuldi Muhammad Ansar Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muliati Muliati Muliati Muliati Muliati, Muliati Mustamin Aras Nadhira Afdalia Natalia Paranoan Ni Made Suwitri PARWATI Nina Yusnita Yamin Nurdin, Jurana Nurwijayanti PAKAWARU, Muhammad Ilham PAKKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Rahayu Indriasari Rahayu Indriasari Rahma Masdar Rekka, Rendy Ridwan, Ridwan Rombe, Elimawati Sabaria, Nini Safitra, Indira Nur Salsabila Sangadji, Mia Lestari Santika Sri Wahyuni Stesya Orhizha Anandita Suci, Indah Sudirman Sudirman Tanra, Andi Ainil Mufidah Waang, Lidia Indriane Yuldi Mile ZAHRA, Femillia