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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 IIJSE 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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STRUKTUR PRAKTIK AKUNTANSI BISNIS TIONGHOA (SEBUAH STUDI ETNOGRAFI) Stesya Orhizha Anandita; Nina Yusnita Yamin; Jurana Jurana; Chalarce Totanan; Rahayu Indriasari; Andi Chairil Furqan
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1599

Abstract

ABSTRAKPenelitian ini bertujuan untuk menginterpretasikan pola struktur praktik akuntansi dalam perspektif budaya Tionghoa. Metode penelitian yang digunakan adalah kualitatif dengan paradigma interpretif dan pendekatan etnografi. Jenis dan sumber data terdiri dari data primer dan sekunder. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Terdapat tiga informan yang merupakan pelaku usaha beretnis Tionghoa di Kota Palu yang menjadi subjek penelitian ini. Hasil penelitian menunjukkan bahwa terdapat tiga makna akuntansi dalam perspektif Budaya Tionghoa, yaitu: pertama, akuntansi lisan atau daya ingat; kedua, kekeluargaan yang bersifat tertutup dan diwariskan secara turun-temurun; ketiga, artefak dalam praktik Budaya Tionghoa. Artefak tersebut berperan sebagai penunjang usaha mereka, di mana semua usaha dianggap sebagai aset yang akan terus dijalankan turun temurun hingga kepada anak cucu mereka. Oleh karena itu, tiga makna akuntansi dalam perspektif budaya Tionghoa saling terkait satu sama lain dalam mendukung kegiatan akuntansi penjualan.Kata Kunci : Budaya Tionghoa, Daya Ingat, Rasa Kekeluargaan, Artefak.ABSTRACTThis research aims to interpret the patterns of accounting practice structures from the perspective of Chinese culture. The research employs a qualitative approach with an interpretive paradigm and an ethnographic method. The types and sources of data used in this study consist of primary and secondary data. Data collection techniques include observation, interviews, and documentation. There are three informants who are Chinese business owners in Palu City who are the subjects of this study. The research findings reveal three meanings of accounting in the perspective of Chinese culture: firstly, oral accounting or memory retention; secondly, a closed and hereditary familial relationship; thirdly, artifacts in Chinese cultural practices. These artifacts serve as supports for their businesses, where all their endeavors are considered assets that will be continuously passed down through generations, to their descendants. Therefore, these three meanings of accounting in the perspective of Chinese culture are interconnected in supporting sales accounting activities.Keywords: Chinese Culture, Memory, Family Sense, Artifact.
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.
The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance PARWATI, Ni Made Suwitri; TOTANAN, Chalarce; MILE, Yuldi; YAMIN, Nina Yusnita; INDRIASARI, Rahayu; PAKAWARU, Muhammad Ilham; JURANA, Jurana
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.v3i1.1075

Abstract

Taxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply.
PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL MELALUI PROFITABILITAS Waang, Lidia Indriane; Muliati; Jurana; Chalarce Totanan; Ni Made Suwitri Parwati; Ilham Pakkawaru
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 2 (2023): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i2.7

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, terhadap pengungkapan tanggung jawab sosial perusahaan/CSR dengan profitabilitas sebagai variabel mediasi. Populasi penelitian ini adalah seluruh perusahaan LQ45 sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang diperoleh dengan menggunakan teknik purposive sampling sebanyak 14 perusahaan dalam 5 tahun pengamatan (2016-2020) sehingga total data observasi adalah 70. Teknik analisis data yang digunakan adalah WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa secara parsial variabel ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, sedangkan variabel ukuran perusahaan secara parsial berpengaruh negatif terhadap profitabilitas. Profitabilitas ditemukan tidak memediasi hubungan antara ukuran perusahaan dan pengungkapan tanggung jawab sosial perusahaan/ CSR.
PENGARUH TANGGUNG JAWAB LINGKUNGAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Totanan, Chalarce; Mapparessa, Nurlaela; Muliati; Mile, Yuldi
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.41

Abstract

Penelitian ini dimaksudkan untuk menemukan pengaruh tanggung jawab lingkungan, profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan corporate social responsibilty. Populasi penelitian adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. 39 perusahaan sebagai sampel ditentukan dengan purposive dalam 3 tahun pengamatan sehingga total data observasi adalah 117 data. Data dianalisis menggunakan regresi linear berganda dengan program SPSS. Hasil penelitian menunjukkan variabel tanggung jawab lingkungan, profitabilitas, ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan corporate social responsibility, sedangkan variabel leverage tidak berpengaruh terhadap pengungkapan corporate social responsibility.
Determinants of Accountability for Financial Management of Non-Profit Organizations in Indonesia with the Internal Control and Supervision Environment as Moderation Variables Amirah, Amirah; Totanan, Chalarce; Jurana, Jurana
International Journal of Social Service and Research Vol. 4 No. 03 (2024): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i03.761

Abstract

This study aims to examine the determinants of financial management accountability in non-profit organizations. Utilizing a quantitative methodology employing Partial Least Squares (PLS) analysis, the study assessed 14 hypotheses, relying on coefficient values and significance levels for hypothesis validation. While the choice of analysis model and rationale behind its selection were not explicitly elucidated, the study ensured rigor through pilot testing of the questionnaire to establish validity and reliability. From 140 distributed questionnaires, 87 were returned, and 79 met the inclusion criteria for analysis. The findings suggest a significant positive influence of transparency, fund type, financial statement presentation, and accessibility on financial management accountability. Additionally, internal control factors such as transparency, fund types, financial statement presentation, accessibility, and internal supervision underscore the importance of these elements in bolstering accountability. However, it is noteworthy that the direct impact of the control environment on financial management accountability was not observed within the study's context. While the identification and operationalization of the studied variables were not extensively detailed, it is acknowledged that the relatively small sample size and the focus solely on non-profit organizations in Indonesia may constrain the generalizability of the findings. Nonetheless, this research provides valuable insights into the factors influencing accountability practices in NGO financial management, potentially benefiting stakeholders and contributing to the existing literature on financial management, particularly within the realm of non-profit entities.
DETERMINATION OF ACCOUNTABILITY FOR LIQUIDITY OF DEBT IN THE RAMBU SOLO’ Totanan, Chalarce; Paembonan, Laendatu; Kekka, Gabriella Pingkan; Rombe, Elimawati
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.12399

Abstract

ABSTRACTThis study aims to examine and analyze the determination of accountability on the liquidity of rambu solo’ debt. The research population is members of the Toraja community who live in Palu City. Samples were taken purposively, and 150 people of Toraja lived in Palu City. Who are get in Perhimpunan Masyarakat Toraja Indonesia (PMTI). Data were obtained through questionnaires that were distributed directly to respondents. The results showed that determining loving-kindness and socio-cultural accountability affected debt liquidity in the rambu solo’ culture. In contrast, physical accountability did not affect debt liquidity in the rambu solo’ culture.ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis penentuan akuntabilitas likuiditas utang rambu solo’. Populasi penelitian adalah anggota masyarakat Toraja yang berdomisili di Kota Palu. Sampel diambil secara purposif sebanyak 150 orang masyarakat Toraja yang tinggal di kota Palu. Yang tergabung dalam Perhimpunan Masyarakat Toraja Indonesia (PMTI). Data diperoleh melalui kuesioner yang dibagikan langsung kepada responden. Hasil penelitian menunjukkan bahwa penentuan akuntabilitas cinta kasih dan akuntabilitas sosial budaya berpengaruh terhadap likuiditas utang pada budaya rambu solo’, sedangkan akuntabilitas fisik tidak berpengaruh terhadap likuiditas utang pada budaya rambu solo’.
The Effect of Capital Intensity, Profitability, and Leverage on Tax Avoidance Safitra, Indira Nur; Totanan, Chalarce
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1375

Abstract

This study uses three independent variables capital intensity, profitability, and leverage as its primary emphasis to investigate tax avoidance behavior in food and beverage manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The secondary data used in this study includes financial information obtained from annual and financial reports with favorable profit margins. 30 samples were previously selected using the purposive sampling approach out of a total of 120 data. The results of the study show that capital intensity and leverage have no effects on tax avoidance. Meanwhile, tax avoidance is significantly impacted negatively by profitability. Leverage, profitability, and capital intensity all have an impact on tax avoidance at the same time.
Basic environmental accountability in the yadnya ceremony in Malakosa Village, Indonesia Jurana Jurana; Rahayu Indriasari; Chalarce Totanan; Ni Made Suwitri Parwati; Arung Gihna Mayapada; Muhammad Ilham Pakawaru
AMCA Journal of Community Development Vol. 2 No. 1 (2022): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v2i1.89

Abstract

This study aims to explain the basis of environmental accountability implemented in the Yadnya ceremony in Malakosa Village, Parigi Moutong, Indonesia where majority of the population is Balinese Hindu. The research method employed is qualitative descriptive. This study reveals that the concept of environmental accontability in the Yadnya ceremony in Malakosa Village is based on the Tri Hita Karana values. Tri Hita Karana value is a form of self-reminder and self-control to maintain one’s relationship with God, human, and environment. This concept emphasizes the balance and harmony values which build the concept of environmental accountability in the Yadnya ceremony. In this culture, humans are commanded to care for the surrounding environment. Tri Hita Karana (THK) is one of the local wisdoms of the Balinese people, the heritage of their ancestors (ancestors) based on Hinduitis. The philosophical aspects of THK are sourced in 4 (four) philosophical thoughts, namely: Theocentric, Cosmocentric, Anthropocentric, and Logocentric aspects. Theocentrism is a theory of philosophical thought that everything comes from God. God is the creator of the universe and its contents. Anthropocentric is a theory of philosophical thought that humans are the center point, because complete humans have tri pramana (sabda, bayu, and idep) which are advantages over other living things, namely having the ability to think. Cosmocentric theory of philosophical thought that nature is the center of everything, while Logocentric is a theory of philosophical thought that the term or statement/expression is the source. In this case, Logocentric animates the term or word harmony in THK which is used as an interpretation of the Balinese philosophy of life which is always in process, changing, innovative, and constructive. In this concept, humans become the central point as well as the subject in the implementation of THK in everyday life, especially at the yadnya ceremony in the village of Malakosa.
The Intrinsic Value of Family Temple Construction in Kasimbar Sub-District Angriana T Winter; Chalarce Totanan; Rahma Masdar; Muhammad Din; Ni Made Suwitri Parwati; Betty
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/e0dezj48

Abstract

This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.
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 Salomita, Irenes 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