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<![CDATA[PERBANDINGAN PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI NEGERI DAN SWASTA DI PULAU JAWA ]]>
<![CDATA[Tri Wahyudi]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This research aims to identify disclosure of intellectual capital on the web of public and private universities in Java. This research uses secondary information taken from the college website as the object of study. Intellectual capital items sourced from the framework consist of 46 items, including 8 human capital, 23 structural capital, and 15 relational capital. This research is intended to explain how the disclosure of intellectual capital in public and private universities in Java Island and what distinguishes the disclosure of intellectual capital between public and private universities on the island of Java. The analysis in this research uses a checklist of work paper, after which the calculation of the value of disclosure based on the information is made. Not only by making simple calculations, it is also necessary to try the Mann Whitney test to see if there is a comparison between 2 (two) comparative information. The conclusion from this research is that public and private universities in Java Island mostly disclose intellectual capital in the form of narratives and pictures / graphics. Other results show the asymp value. Sig. (2-tailed) of 0.014 (less than 0.05), which means that there is a significant difference between public and private universities in implementing intellectual capital disclosure.]]>
<![CDATA[PENGARUH NILAI WAJAR TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Kevin Hamdani Putra]]>;
<![CDATA[Paulus Tangke]]>;
<![CDATA[Robert Jao]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This study aims to examine the effect of fair value in improving earnings quality as an intermediary effect on firm value. This study uses a documentary method with secondary data sources in the form of annual reports of banking companies listed on the Indonesia Stock Exchange during 2015 to 2019. The sample were selected using purposive sampling method, with a total of 27 companies. This research uses path analysis and linear regression stastical test using SPSS software. The result of this research indicate that fair value has a positive and significant effect on earnings quality. Fair value has a positive but insignificant effect on firm value. Earnings quality has a positive and significant effect on firm value. The sobel test result indicate that earnings quality mediates the effect of fair value on firm value and belong to full mediation type.]]>
<![CDATA[PENGARUH KEPERCAYAAN DAN LOVE OF MONEY TERHADAP KEPATUHAN PAJAK SUKARELA DAN PAKSAAN ]]>
<![CDATA[Hariman Bone]]>;
<![CDATA[Desi Indriani]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[The purpose of this research is determining the effect of trust and love of money on voluntary and enforced tax compliance of individual taxpayers in Samarinda. The population in this research are individual taxpayers in Samarinda. Based on data from KPP Pratama Samarinda, there were 15.461 individual taxpayers registered in 2019. Sampling was conducted using a simple random method. The number of respondents in this study are 355. The primary data collection method used was a survey method. This study analyses the data using WarpPls 7.0 software. The result show that trust has a positive and significant effect on voluntary tax compliance. Meanwhile, the trust has no significant effect on enforced tax compliance. Love of money has a positive and significant effect on enforced tax compliance, but has no significant effect on voluntary tax compliance.]]>
<![CDATA[MENGUAK NILAI FALSAFAH TALLU LOLONA: LOLO TAU DALAM PEMBERDAYAAN ANGGOTA CREDIT UNION SAUAN SIBARRUNG ]]>
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Fransiskus E. Daromes]]>;
<![CDATA[Yulianus Bottong]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This study aims to uncover one of the philosophical values of Tallu lolona, namely lolo tau (human shoots) in an effort to increase the empowerment of cooperative members as part of the process of re-actualizing local cultural values of an area. The research was conducted in one of the cooperatives located in the Tana Toraja area which has strong cultural values.This study uses a qualitative approach using ethnographic methods and uses one of the Tallu Lona philosophy, namely Lolo Tau in Toraja society as an analytical tool. The data was collected through in-depth interviews with several key informants, field observations and the collection of cultural artifacts in the field. The object of the research was the Sauan Sibarrung CU cooperative in managing the resources of its members.The meaning of the lolo tau philosophy in the management of the Sauan Sibarrung CU is an effort to humanize humans which is internalized in educational activities, empowerment and solidarity. Internalization of education is carried out so that members of the Sauan Sibarrung CU understand the nature of the CU and understand the rights and obligations of each member. This educational activity is seen as the main internalization of lolo tau in order to be able to improve their quality of life independently. Another internalization is empowerment. Empowerment is intended so that members can improve their standard of living through empowering members individually or in groups. The third internalization is member solidarity through mutual cooperation programs in understanding the difficulties of its members when experiencing life difficulties, both in meeting the needs and dealing with the grief of members]]>
<![CDATA[EVALUASI PEMBELAJARAN PADA KONDISI EXTRAORDINARY: PERSPEKTIF MAHASISWA AKUNTANSI ]]>
<![CDATA[Hempry Putuhena]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[The extraordinary event that is currently happening is the COVID-19 pandemic. The existence of the COVID-19 pandemic has an impact on all levels. One that has a significant impact is the learning method. Online learning does not necessarily run well, some universities face various kinds of obstacles. This study aims to find out how extraordinary conditions that are currently occurring, such as the Covid-19 pandemic, have an impact on the lecture process for accounting students. This study uses surveys and research data obtained by using questionnaires filled out online by students using GoogleForm. 242 accounting students who responded to the survey conducted. The result of this study indicate that the teaching and learning aspect needs to be a full concern for the department because it is still constrained by the internet network, the lecturer capability aspect during online lectures is still of high quality, and the infrastructure aspect is an aspect that needs to be considered by the department because not all students have the same economic background. So that these three aspects need to be considered by the department so that online lectures can run well.]]>
<![CDATA[ANALISIS EFISIENSI BIAYA PRODUKSI MIE PADA UD MIE UJANG KABUPATEN JEMBER ]]>
<![CDATA[Nadia Isnaini]]>;
<![CDATA[Sri Kantun]]>;
<![CDATA[Dwi Herlindawati]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This study aims to measure the level of efficiency of raw noodle production costs at UD Mie Ujang, Jember Regency with standard costs as a reference in the use of production costs. This research belongs to the type of quantitative descriptive research. The type of data used is the main data in the form of production cost report documents of UD Mie Ujang, Jember Regency for the first quarter of 2022 and supporting data in the form of interview results related to the condition of production cost reports. The research informants are the owners and employees of UD Mie Ujang, Jember Regency. The results showed that the use of raw noodle production costs at UD Mie Ujang, Jember Regency in the first quarter of 2022 showed efficient results. The use of production costs is more efficient in producing super raw noodles compared to ordinary raw noodles. The results of cost efficiency can be used as a consideration and decision in determining the selling price of the next product.]]>
<![CDATA[COSO FRAMEWORK SEBAGAI BASIS PENILAIAN EFEKTIFITAS PENGENDALIAN INTERNAL PENERIMAAN KAS (STUDI KASUS PT LEP) ]]>
<![CDATA[Alfonsa Dian Sumarna]]>;
<![CDATA[Nadya Fortuna Novitasari]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[The important activity within a company that should be controlled in order to help companies obtain the goal are financial activity. To maximize this activity need proper internal controls, ranging from the function of cash receipts, account receiveble, sales and etc. Cash is the most liquid of assets and is susceptible to loss if not properly controlled. Therefore, it is extremely important to all department which is handling cash to implement and adhere to strong internal controls. All staff who collecting cash should ensure proper controls are in place to safeguard collections until deposit. This descriptive qualitative research use case study with the object is PT LEP. This research uses primary and secondary data which is collected by literature study, observation, interview, and questionaire. For ensure validity and reliability data, we run triangular test (source and technique). This research use COSO framework as basis to evaluate effectiveness of internal control in cash receipts. This research found that there are several weaknesses in each component of internal control that need to be concerned to make the implementation internal control better in the future. In the control environtment component, indicators which are need to be improved are philosophy and style management and also authority and responsibility. In the risk assesment component is risk estimation. In the information and communication component are the detailed and timely information. In the control activities component are related to management performance, information and segregation of duties. And for the monitoring component is management’s periodicity and continous monitoring.]]>
<![CDATA[DESAIN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM PENGRAJIN ROTAN (STUDI PADA UMKM ANEKA ROTAN DI KOTA MANADO) ]]>
<![CDATA[Hedy Desiree Rumambi]]>;
<![CDATA[Revleen Mariana Kaparang]]>;
<![CDATA[Grace Ropa]]>;
<![CDATA[Haryanto Edward Setiadie]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This study aims to design the cost production calculation of MSME for rattan artisan. This research used qualitative methods. We collected the data through in-depth interviews with MSME owners and literature studies. Data analysis used the stages of data reduction, data presentation, and design results. We started the design from MSME business activities by identifying production costs arising from the wreath frames production process and classifying the existing costs like raw material, direct labor, and factory overhead. The design used several assumptions, such as production cost is calculated for one production cycle, and there is no inventory for raw materials and work in progress. We used the full costing method to determine the product's cost. The use of these assumptions to make it easier for the owner in calculating the cost of production. Based on the financial transactions that occur, the wreath frame's production cost from 'Aneka Rotan' was Rp. 9.276.000,-]]>
<![CDATA[ANALISIS KINERJA PORTOFOLIO SAHAM PADA EMITEN PASAR SAHAM SAAT PANDEMI COVID-19: Studi Kasus Saham Sektor Farmasi ]]>
<![CDATA[Christy Dwita Mariana]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[The purpose of this research is to examine the performance of a stock’s portfolio using the favorite strategy from Indonesian investor, Momentum invest strategy in examining a momentum that happened because of the Covid-19 pandemic. Sample from this research are using 5 different stocks that have abnormal return throughout Covid-19 pandemic that happen in Indonesia. Portfolio sampling test from 6 months before the Covid-19 pandemic being announced and 6 months after the Covid-19 pandemic being announced. The methods that been used are Abnormal Return, Index Sharpe, and also t-Test: Paired two Sample for Means in regards to validate the comparison. There are 2 Portfolio strategies, consist of 2 periods: Formation period and ownership period to test the momentum that happened. The outcome of this research is to prove that there is momentum and strategy efficiency in investment momentum when particular event happened in Indonesia Stock Exchange.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA DAN NILAI PERUSAHAAN ]]>
<![CDATA[Citra Sari]]>;
<![CDATA[Hersugondo Hersugondo]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[The research was conducted to determine the relationship between corporate social responsibility (CSR) in the Indonesian banking sector, along with CSR disclosure practices and their impact on financial performance and firm value. From 2016 to 2020, relevant data were gathered from bank annual reports and sustainability reporting, financial sites, and the Indonesia Stock Exchange (IDX). Multiple regression analysis with the constant-coefficient model was used in this research (OLS). The findings indicate that commercial banks are involved in CSR activities, and appropriate disclosures have helped improve accounting-based financial performance as indicated by return of equity (ROE), return of assets (ROA), and corporate value based EPS and Tobin's Q. The research findings contribute to a better understanding of CSR practices in developing countries' financial sectors, which are making dynamic efforts to develop their financial culture and can promote rapprochement with the Indonesian financial sector. ]]>
