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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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Treatment of Direct Payment Systems for Multiple Recipients on Payment Error Rates in Central Government Agencies Located in Palu City, Central Sulawesi DAMAYANTI, Dita Zaskia; TOTANAN, Chalarce; ZAHRA, Femillia; PAKKAWARU, Muhammad Ilham
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.v3i3.1404

Abstract

This study aims to understand the treatment mechanisms carried out by government institutions located in the Palu City area of Central Sulawesi when payment errors occur using the direct payment system. The object of this research is the procedures followed when payment errors arise through the direct payment system in companies located in Palu City, Central Sulawesi. This study uses a qualitative research method with a descriptive approach. Qualitative research is a research procedure that produces descriptive data in the form of written or spoken words obtained from a case study by conducting detailed observation of the research object at the Class II Agricultural Quarantine Office in Palu. The type of data used in this study is primary data. Data collection methods used in this study include interviews and documentation. The target respondents consist of planning officers, expenditure treasurers, revenue treasurers, state property officials, commitment-making officers, personnel officers, and all employees. It was found that payment errors occur when there is a discrepancy in the inputted data in the system, causing the payment to not be received by the intended recipient. The company’s treatment includes modifying and correcting the recipient data according to procedures established by the Directorate General of Treasury and the relevant institution through several steps. The findings of this study have implications regarding the treatment of direct payment systems for multiple recipients in relation to payment errors in government agencies.
TAX AGGRESSIVENESS: FINANCIAL STATEMENT AGGRESSIVENESS AND MANAGERIAL OWNERSHIP IN BANKING COMPANIES IN INDONESIA Parwati, Ni Made Suwitri; Totanan, Chalarce; Mapparessa, Nurlaela; Tanra, Andi Ainil Mufidah; Amirah; Kusuma, I Made Ari; Indah, Ni Luh Dian Sundari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1410

Abstract

The study was conducted to reveal the interaction between financial statement aggressiveness, managerial ownership, and tax aggressiveness. Through SEM-PLS analysis, using Warp-PLS V.8.0 software to obtain test results for each research variable. The study found a positive interaction between financial statement aggressiveness and managerial ownership on tax aggressiveness, indicating that companies exhibit higher levels of aggressiveness in preparing financial statements through creative accounting practices, earlier recognition of revenue, significant deferral of expenses, and the adoption of aggressive strategies in tax obligations. Furthermore, the higher the proportion of shares owned by company managers, the more likely the company is to adopt aggressive strategies. Therefore, this study emphasizes the importance of oversight by financial sector institutions such as the Financial Services Authority and the Directorate General of Taxes, as well as strengthening corporate governance to prevent risky aggressive practices and maintain the stability of the national financial system.
The Influence of Financial Literacy and Transparency on Budget Management in the Vote Counting Committee Salsabila; Totanan, Chalarce; Parwati, Ni Made Suwitri; Pakawaru, Muhammad Ilham
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.v7i1.1423

Abstract

The current research examines the impact regarding financial literacy and transparency on budget management within Voting Organizing Committees (PPS) in Donggala Regency, Indonesia. A quantitative approach is employed, involving a census of 501 PPS members from 167 subdistricts. Data is gathered via structured surveys and assessed using multiple linear regression in SPSS software. The analysis includes instrument validation, reliability testing, and classical assumption diagnostics such as normality, multicollinearity, and heteroscedasticity tests. Hypothesis testing is conducted through t-tests and F-tests, with model explanatory power assessed using the coefficient of determination (r2). The findings reveal that financial literacy and transparency both significantly enhance budget management, accounting for 78.1% of the model’s explanatory power. Specifically, increased financial literacy enables PPS members to plan, allocate, and report budget usage effectively, while transparency enhances accountability and deters misuse through open financial disclosures. The study’s implications are twofold: theoretically, it supports Public Financial Management and Agency theories, highlighting the importance of competence and openness in public budget administration; practically, it calls for integrated training programs to enhance financial skills and transparency in electoral governance. These results contribute to improving democratic integrity and public trust in electoral processes.
Edukasi Kewajiban Perpajakan atas Penggunaan Dana Desa kepada Perangkat Desa di Kabupaten Banggai Kepulauan Provinsi Sulawesi Tengah Mayapada, Arung Gihna; Muliati, Muliati; Totanan, Chalarce; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah; Liato, Della Fitriany; Sangadji, Mia Lestari; Suci, Indah
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 4 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i4.1592

Abstract

Berdasarkan Undang-Undang (UU) No. 6 Tahun 2014 tentang Dana Desa, dana desa merupakan salah satu pendapatan desa terbesar yang bersumber dari Anggaran Pendapatan dan Belanja Negara (APBN) dan disalurkan ke rekening kas desa untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Pemerintah desa selaku pengelola dana desa mempunyai tanggung jawab untuk memotong dan memungut pajak terkait pengelolaan dana tersebut, misalnya pajak penghasilan (PPh) Pasal 21, PPh Pasal 22, PPh Pasal 23, PPh Pasal 4 Ayat (2) dan Pajak Pertambahan Nilai (PPN). Namun, survei singkat yang dilakukan oleh tim pengabdi di Kabupaten Banggai Kepulauan menunjukkan kurangnya pemahaman dan edukasi pajak menyebabkan rendahnya kesadaran aparatur desa dalam memenuhi kewajiban perpajakan, khususnya di Kecamatan Bulagi Utara. Maka dari itu, tim pengabdi melakukan edukasi kewajiban perpajakan atas pengunaan dana desa kepada aparatur desa di Kecamatan Bulagi Utara. Kegiatan pengabdian ini dilaksanakan dalam metode ceramah dan pelatihan pada tanggal 5-6 September 2025 di Kantor Desa Luk Penenteng yang dihadiri oleh 50 aparatur desa di Kecamatan Bulagi Utara. Melalui kegiatan ini, aparatur desa mengalami peningkatan pemahaman yang memadai mengenai perpajakan sesuai peraturan perundang-undangan yang berlaku.
PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA Totanan, Chalarce; Arista, Arista; Yamin, Nina Yusnita; Abdulllah, Muhammad Ikbal; Muliati, Muliati; Indriasari, Rahayu
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3065

Abstract

Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.
Faktor Yang Mempengaruhi Penggunaan Mandatory Linkaja Pada Pangkalan Lpg Pt Arba Sons Company Di Kabupaten Donggala Arfan, Mohamad; Mattulada Amir, Andi; Totanan, Chalarce
Journal of Comprehensive Science Vol. 2 No. 10 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i10.525

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh effort expectancy dan habit terhadap behavioral intention dan use behavior berdasarkan sudut pandang Unified Theory of Acceptance and Use of Technology 2. Populasi penelitian ini adalah sebanyak 202 pemilik pangkalan elpiji terdaftar di PT Arba Sons Company wilayah penyaluran Kabupaten Donggala. Sampel yang digunakan pada penelitian ini adalah sebanyak 133 sampel. Data penelitian ini diperoleh dari kuesioner online dan diukur menggunakan skala Likert. Metode analisis yang digunakan pada penilitian ini adalah Partial Least Squares-Structural Equation Modelling. Temuan penelitian ini bahwa direct effect; effort expectancy terhadap behavioral intention tidak signifikan (t:1,341, p:0,181); effort expectancy terhadap use behavior tidak signifikan (t:0,338, p:0,735); habit terhadap behavioral intention signifikan (t:8,760, p:0,000); habit terhadap use behavior tidak signifikan (t:0,776, p:0,438); dan behavioral intention terhadap use behavior signifikan (t:5,234, p:0,000). Indirect effect; effort expectancy terhadap use behavior melalui behavioral intention tidak signifikan (t:1,303, p:0,193); dan habit terhadap use behavior melalui behavioral intention signifikan (t:4,425, p:0,000). Temuan lainnya bahwa; behavioral intention tidak dapat memediasi pengaruh effort expectancy terhadap use behavior (a*b:tidak signifikan, c’:tidak signifikan) dengan jenis mediasi no mediation; dan behavioral intention dapat memediasi pengaruh habit terhadap use behavior (a*b:signifikan, c’:tidak signifikan) dengan jenis mediasi full mediation. Temuan ini memverifikasi Unified Theory of Acceptance and Use of Technology 2, bahwa pengaruh habit pada use behavior dimediasi oleh behavioral intention. Habit dan behavioral intention menjadi faktor pertimbangan pemilik pangkalan elpiji dalam menggunakan aplikasi LinkAja secara berkesinambungan, sehingga PT Arba Sons Company dapat mempertahankannya. Kedua faktor ini dapat menjadi referensi bagi PT Fintek Karya Nusantara untuk mengembangkan aplikasi LinkAja menjadi lebih baik lagi, sehingga pengguna akan menggunakan aplikasi LinkAja dalam kehidupan sehari-hari secara sukarela
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. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/7q122g89

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.
Ethnography Study: The Power of Agent in Determining the Cost of Production from Indonesia Heritage Product RIDWAN, Ridwan; INDRIASARI, Rahayu; JAMALUDDIN, Jamaluddin; TOTANAN, Chalarce; PARWATI, Ni Made Suwitri
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.643

Abstract

Currently, business development in Indonesia is very fast after the COVID-19 pandemic. The pandemic and recession have many experiences. A person with a business must improve the efficiency and effectiveness of his business production process to be competitive. Business competition not only requires business owners to produce goods but also how producers are right in calculating the cost of production of the goods they produce. When business owners know how much they spend to produce their products, they will be easier to manage and decide how much the product's price is and the profit from every product. The concept of cost is one line with efficiency practice. That means cost efficiency may give the entities more opportunity to up their profit. This study aims to find the practice of determining the Cost of Production of Donggala buya sabbe as a local heritage by home industries in Central Sulawesi. The research method uses an ethnographic approach with an interpretive paradigm. The study found that determining the cost of production on buya sabbe woven fabrics by weavers was based on three theme dimensions: customer custom tastes, expertise factors, and role division. Of these three dimensions, in the ethnographic record, one defining the value of the cost of production is the power of collectors as agents and the motive of the weavers to continue working not because they want to preserve heritage culture but because of economic motives.
Utilization E-Commerce and Tax Understanding of MSME Taxpayer Compliance in Palu City Imelda, Imelda; Totanan, Chalarce; Parwati, Ni Made Suwitri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9339

Abstract

The development of digital technology has encouraged MSMEs to shift toward e-commerce based marketing to enhance business effectiveness and expand market reach. This transformation also affects potential tax revenues, prompting the government to revise the MSME taxation mechanism through the implementation of a 0.5% Final Income Tax rate. However, tax compliance among MSMEs remains low, largely due to limited tax literacy and understanding. This study aims to analyze the influence of e-commerce utilization and tax understanding on the tax compliance of MSMEs in Palu City. The research involved 344 respondents and employed multiple linear regression analysis. The results indicate that e-commerce utilization has no effect on tax compliance, whereas tax understanding has a positive and significant influence. Theoretically, these findings reinforce that tax understanding is a dominant factor in shaping compliance behavior. Practically, the results highlight the need to improve tax literacy and strengthen the integration of taxation systems with e-commerce platforms to enhance MSME tax compliance in the digital era.
Understanding and Level of Payment Gateway Usage on the Financial Performance of MSMEs in Palu City Salomita, Irenes; Totanan, Chalarce; Yamin, Nina Yusnita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9343

Abstract

Digital transformation encourages Micro, Small, and Medium Enterprises (MSMEs) to adopt electronic payment systems, including payment gateways, to improve transaction efficiency and financial performance. However, the use of this technology is not optimal in Palu City due to the low understanding and level of use. This study aims to analyze the influence of understanding and the level of payment gateway use on the financial performance of MSMEs. The research method uses a quantitative approach with a survey design. A sample of 344 MSMEs was selected using a simple random sampling technique with a margin of error of 5%. Data were analyzed using multiple linear regression through SPSS accompanied by validity, reliability, and classical assumption tests. The results of the study show that the understanding of MSME actors does not have a significant effect on financial performance. On the other hand, the level of payment gateway usage has a positive and significant effect on the financial performance of MSMEs. These findings prove that the improvement of financial performance is not only determined by knowledge of technology, but more determined by the intensity of the use of payment gateways in business transactions. Therefore, increasing digital literacy needs to be accompanied by practical use assistance so that MSMEs can get optimal benefits from transaction digitization.
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 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