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Studi Etnografi Akuntabilitas Spiritual pada Organisasi Gereja Katolik yang Terinkulturasi Budaya Lokal Randa, Fransiskus; Triyuwono, Iwan; Ludigdo, Unti; Sukoharsono, Eko Ganis
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Etnographic Study of Spiritual Accountability on Catholic Church Inculturated by Local Value. This research aims to disclose spiritual acountability practice and reconstruct spiritual accountability concept from local value in a Catholic church community. Etnographic study is employed in this research. The interpretation of spiritual accountability understood by the community reflect individual relation to God (vertical relation) and is stated in the loyalty of community member to conduct religius activities, willingness to sacrifice for the continuing existence of the church, involvement to serve without reserve. Meanwhile, spiriual accountability concept is carried out by placing the church as tonkonan that conduct ritual activities as materialization of spiritual accountability. Studi Etnografi Akuntabilitas Spiritul pada Organisasi Gereja Katolik yang Ternkulturasi Budaya Lokal. Penelitian ini bertujuan untuk mengungkap praktik akuntabilitas spiritual dan merekonstruksi konsep  akuntabiltas spiritual  dari  nilai budaya lokal melalui pendekatan interpretif dan metode etnografi pada  sebuah komunitas organisasi Gereja Katolik. Studi etnografi digunakan dalam penelitian ini. Hasil pemaknaan akuntabilitas spiritual yang dipahami komunitas tersebut mencerminkan hubungan individu dengan yang Maha Kuasa (hubungan vertikal) dan dinyatakan dalam kesetiaan setiap anggota untuk menjalankan aktivitas religius, kerelaan berkorban demi keberlangsungan organisasi Gereja, ketertarikan untuk menjalani hidup bakti dan memberikan pelayanan dengan sepenuh hati.  Sedang rekonstruksi konsep akuntabilitas spiritual dilakukan dengan menempatkan Gereja sebagai tongkonan yang menjalankan aktivitas ritus sebagai perwujudan akuntabilitas spiritual.
TRANSFORMASI NILAI BUDAYA LOKAL DALAM MEMBANGUN AKUNTABILITAS ORGANISASI SEKTOR PUBLIK Randa, Fransiskus; Daromes, Fransiskus
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan mentransformasi nilai akuntabilitas budaya lokal dalam meningkatkanpelaksanaan akuntabilitas pemerintah daerah bersama masyarakat. Penelitian dilakukan padapemerintah daerah Tana Toraja menggunakan metode etnografi kritis inkulturatif. Hasilpenelitian menunjukkan adanya dua jenis akuntabilitas yakni akuntabilitas masukan(aktivitas penyusunan program yang dilakukan oleh pihak agen yakni pemerintah daerah) dankeluaran (aktivitas yang dilakukan oleh pihak prinsipal, yakni masyarakat). Rekonstruksiakuntabilitas masukan dan keluaran dinyatakan dalam aktivitas kombongan (duduk bersamauntuk memecahkan suatu masalah).
TRANSFORMASI NILAI BUDAYA LOKAL DALAM MEMBANGUN AKUNTABILITAS ORGANISASI SEKTOR PUBLIK Randa, Fransiskus; Daromes, Fransiskus
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.513 KB) | DOI: 10.18202/jamal.2014.12.5035

Abstract

Abstrak: Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Sektor Publik. Penelitian ini bertujuan mentransformasi nilai akuntabilitas budaya  lokal  dalam  meningkatkan  pelaksanaan akuntabilitas  pemerintah  daerah  bersama  masyarakat.  Penelitian  dilakukan  pada  pemerintah  daerah  Tana Toraja menggunakan metode etnografi kritis inkulturatif. Hasil penelitian menunjukkan  adanya  dua  jenis  akuntabilitas  yakni  akuntabilitas  masukan  (aktivitas penyusunan program yang dilakukan oleh pihak agen yakni pemerintah daerah)  dan keluaran (aktivitas yang dilakukan oleh pihak prinsipal, yakni masyarakat). Rekonstruksi akuntabilitas masukan dan keluaran dinyatakan dalam aktivitas kombongan(duduk bersama untuk memecahkan suatu masalah).Abstract: Transformation of Local Cultural Values to Build Public Sektor Accountability.This study aims to transform the value of local culture of accountability to improve the implementation of the local government and public accountability. This research was conducted in the area of Tana Toraja using acculturated critical ethnography as paradigm and research method. The results show masukan (program construction activity doing by public government as agent) and keluaran accountability  (public  activity  as  prinsipal).  Reconstruction  of  masukan  and  keluaran accountability expressed in Kombongan activity (sitting together to solve the problem).
COST PRODUCT ANALYSIS AND STRATEGIC PLANNING PDAM TIRTA BANTIMURUNG KABUPATEN MAROS Mery Salu; Petrus Peleng Roreng; Fransiskus Randa
Jurnal Buana Akuntansi Vol 3 No 2 (2018): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.466 KB) | DOI: 10.36805/akuntansi.v3i2.865

Abstract

Penelitian ini bertujuan untuk menganalisis Harga pokok produksi air per m3 dengan menggunakan metode Full costing pada Perusahaan Daerah Air Minum (PDAM) Tirta Bantimurung Kabupaten Maros dan membuat rencana strategi PDAM Tirta Bantimurung Kabupaten Maros menggunakan balanced scorecard untuk meningkatkan pelayanan meliputi kuantitas, kualitas dan kontinuitas. Hasil Penelitian ditunjukkan bahwa Analisa biaya produksi air di PDAM Tirta Bantimurung Kabupaten Maros dari tahun 2015 – 2017 semakin meningkat menggunakan metode full costing dan metode full cost recovery dengan tarif penjualan air tidak mengalami perubahan dari tahun 2015 – 2017, namun tarif rata – rata masih diatas dari tarif dasar dan tarif rata-rata masih diatas dari harga pokok produksi sehingga perusahaan masih mampu untuk menutupi biaya operasional atau full cost recovery. Rencana strategi yang akan dilakukan untuk meningkatkan kinerja berdasarkan analisa balanced scorecard adalah meningkatkan pendapatan penjualan air melalui penyesuaian tarif, reklasifikasi pelanggan, restrukturisasi tarif, melakukan efesiensi biaya dan yang paling prioritas adalah menurunkan tingkat kehilangan air dari 41,64% menjadi maximum 20% sesuai standar nasional. Berdasarkan analisa biaya produksi di PDAM Tirta Bantimurung Kabupaten Maros tahun 2015 – 2017 bahwa tarif rata-rata sudah mampu menutupi harga pokok produksi atau sudah Full Cost Recovery namun empat perspektif belum semuanya mencapai nilai maksimum karena air yang diproduksi belum semuanya menghasilkan pendapatan akibat tingginya tingkat kehilangan air. Perusahaan mengalami kendala untuk menurunkan tingkat kehilangan air tersebut karena dibutuhkan investasi yang besar sedangkan kemampuan keuangan perusahaan sangat terbatas. Hal ini dapat dilihat dari hasil analisa kinerja perusahaan indikator Return On Equity (ROE) hanya 1,68% dari target minimal 5% dan Rasio Operasi (RO) hanya 0,98 dari target 0,5. Kata Kunci : Cost Product, Full costing recovery; strategic planning;
ANALISIS PENDAPATAN MITRA GRAB SETELAH PERUBAHAN SISTEM (STUDI KASUS PADA MITRA GRAB BIKE) Febri Fitriani; Fransiskus Randa; Erna Pasanda
Paulus Journal of Accounting (PJA) Vol 1 No 1 (2019): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.673 KB) | DOI: 10.34207/pja.v1i1.23

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Analisis Pendapatan Mitra Grab Setelah Perubahan Sistem (Studi Kasus Pada Mitra Grab Bike) Penelitian ini adalah penelitian kualitatif yang bertujuan untuk mengetahui dampak pendapatan mitra grab setelah perubahan sistem insentif dari sistem perjalanan menjadi sistem berlian. Penelitian ini menggunakan alat analisis triangulasi dengan tiga informan mitra grab dan 2 informan kosumen. Hasil penelitian sistem perjalanan lebih memudahkan para mitra Grab, tetapi penghasilan yang didapatkan lebih sedikit dan waktu yang digunakan lebih singkat. Sistem berlian memiliki promo – promo yang menarik. Hal ini dilakukan oleh pihak Grab agar daya tarik pelanggan terhadap Grab lebih besar dan Mitra menjadi lebih untung. Selain itu, sistem berlian juga lebih mudah digunakan, karena metode pembayaran yang digunakan bisa dengan non – tunai yang merupakan nilai plus untuk sistem ini. Jadi, ada dua keuntungan yang didapatkan dari perubahan sistem ini, jumlah pendapatan dari konsumen yang meningkat yang merupakan keuntungan untuk mitra dan promo – promo yang menguntungkan untuk para konsumen.
PERAN MEDIASI JOB RELATED TENSION PADA HUBUNGAN WORK FAMILY CONFLICT AND FAMILY WORK CONFLICT Bernadetta Wiwik Wahyuningsih; Fransiskus Randa; Oktavianus Pasoloran
AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v1i01.46

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This study aims to examine the effect of mediation job related tension on work family conflict and family work conflict. Job performance can increase due to job related tension, family work conflict dan work family conflict. Population of this study is the treasure of expenditure in the region of Makassar. The sample of this study is the treasurer of expenditure who working on the technical implementation/unit of work on Kantor Pelayanan Perbendaharaan Negara Makassar I. Data were collected using survey on 160 responden. This study indicates that job related tension variables in mediating the relationship between work family conflict against job performance is type No Mediation, it can be concluded that work family conflict does not have an indirect effect on job performance or in other words job related tension variables fail to function as intervening variables that mediate the influence of work family conflict on job performance. Then the job related tension variables that mediate the relationship between family work conflict with job performance is a type of full mediation. So it can be concluded that job related tension variables have an indirect effect on job performance.
MEMAKNAI DANA PENGENTASAN KEMISKINAN DALAM PENGANGGARAN DAERAH Barbara Yessi Taruk Allo; Fransiskus Randa; Yakobus K Bangun
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.59

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This study aims to understand the face of poverty and the use of poverty alleviation funds in regional budgeting. The study was conducted in Makassar City, South Sulawesi by using case study approach. Data collection was done by interview and observation. In-depth interviews were conducted for povertystricken actors and budget managers of poverty funds. This research uses qualitative approach with case study analysis method which according to Creswel can be done through categorization stage, interpretation of pattern formation and naturalistic generaliation. The results show that there are three categories of poor people in the city of Maksassar namely vagrants and beggars, unemployed and poor fishermen. In the potency of policy and government budgeting behavior has been to eradicate the program of alleviation through increasing poverty alleviation budget allocation, but the fulfillment is not necessarily to alleviate poverty in Makassar City. This is because poverty is often used as a tool of exploitation by society and also as a political tool by the government.
PEMAKNAAN PENERAPAN AKUNTANSI BASIS AKRUAL Yanni Yanni; Fransiskus Randa; Yakobus K Bangun
AJAR Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v3i01.105

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This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency. Data in this study were collected through observation, documentation, and interviews with five informants directly related to the implementation of accrual-based Governent Accoutning Standards (SAP). The data that has been collectted is then analyzed and interpreted by qualitative methods using an interpretive approach. The results showed that the application of accrual-based Government Accounting Standards (SAP) in the North Toraja Regency Government was a reflection of a formality. This is supported by the existence of government regulations that require all local governments including the North Toraja Regency Government to implement accrual-based Government Accoutning Standards. The complexity of the financial statements is a major factor in the resistance attitude of the North Toraja Regency financial management in the accrual-based Government Standard implementation. Meanwhile, in terms of organizational culture, the North Toraja Regency Government is required to apply accrual-based Government Accounting Standards
PENGARUH INFLASI DAN NILAI TUKAR TERHADAP RETURN SAHAM YANG DIMEDIASIKAN OLEH KINERJA PERUSAHAAN Otniel Hongdoyo; Fransiskus Randa; Suwandi Ng
AJAR Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i01.165

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The purpose of this study was to investigate the effect of inflation and exchange rate to company performance, investigate the effect of company performance to stock returns and investigate the effects of inflation and exchange rate that is mediated by the performance of the company. The population used was the company in LQ 45 listed on the Indonesia Stock Exchange by year study period from 2017 to 2019. The total sample is 21 companies for each year selected by purposive sampling method and using secondary data, the annual report. The analytical method used is the method of path analysis and hypothesis testing mediation conducted by using Sobel test. The analysis showed that inflation and the exchange rate had a negative effect and no significant effect on the performance of the company. The company's performance has a positve effect and no significant effect on stock returns. This study also show that the company's performance did not play a role in mediating the relationship of inflation and exchange rate.
PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Mentari Chandra Tjiang; Fransiskus Randa; Marselinus Asri
SIMAK Vol 16 No 01 (2018): 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.v16i01.13

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This study aims to investigate the effect of earnings management, profitability andliquidity on dividend policy. The independent variables used are earningsmanagement, profitability, and liquidity. The dependent variable used is dividendpolicy. The population used in this study is a manufacturing company listed on theIndonesia Stock Exchange with the period of 2014-2016. Sample Method used inthis research is purposive sampling method with certain criteria and use secondarydata in the form of annual report and company financial report. The hypothesis in thisstudy was tested using multiple linear regression.The results of this study indicatethat the variable of earnings management has a positive and insignificant effect ondividend policy. While profitability research results have a positive and significanteffect on dividend policy. And the results of the research of liquidity have a negativeand insignificant influence on dividend policy. This research is expected to giveconsideration to the company to improve its performance well in assessing company.So as to increase the confidence of investors in making decisions