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All Journal Jurnal Akuntansi Kontemporer Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Akuntansi STIE Muhammadiyah Palopo GIZI INDONESIA AKTSAR: Jurnal Akuntansi Syariah SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Aisyah : Jurnal Ilmu Kesehatan Tangible Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Rahayu Indriasari

Prodi Akuntansi, Fakultas Ekonomi, Universitas Tadulako

Author-ID : 471416

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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KETIKA SAINS [AKUNTANSI] BERTASBIH SPIRIT CINTA Indriasari, Rahayu
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Ketika Akuntansi sebagai Sains Bertasbih Spirit Cinta. Artikel ini bertujuan mengkaji keberadaan akuntansi sebagai pemberi manfaat kepada kehidupan di alam semesta. Melalui proses perenungan, pemikiran, dan pengalaman, didapat bahwa akuntansi sejatinya dibangun dengan tidak hanya tunduk pada dogma-dogma yang terlanjur mapan, akan tetapi lebih mengindahkan realitas disekitarnya. Hal menarik dari artikel ini adalah bahwa dengan membangun ilmu akuntansi melalui proses perenungan, pemikiran, dan pengetahuan dengan energi cinta mampu memberi pemahaman mendalam atas realitas dunia akuntansi. Melalui energi cinta pula akuntansi dapat menemukan kembali keindahan dan keikhlasannya, sehingga para pelaku [akuntan] dapat menuai kasih dan sayang serta keberkahan.Â Â Abstract: When Accounting as Science Glorifies the Spirit of Love. This article is aimed to examine the existence of accounting as science should provide benefits to the universal living. Through a process of reflecting, thinking, and experiencing, it is found that accounting knowledge should be built with not only defer to the dogmas which have already been established, but should also heed to the reality around it. Another interesting issue relates to building accounting science through a process of reflection, thought, and experience through the energy of love that would enable the provision of understanding of the realities of the world. Through this, accounting can rediscover its beauty and sincerity, so that accountants can reap love and blessing.

LITERATURE REVIEW: PERUBAHAN GAYA HIDUP SEBAGAI UPAYA MANAJEMEN SINDROMA METABOLIK PADA REMAJA Indriasari, Rahayu; Kurniati, Yessi
GIZI INDONESIA Vol 40, No 1 (2017): Maret 2017
Publisher : PERSATUAN AHLI GIZI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.321 KB)

Adolescent Metabolic syndrome began an alarming rate in accordance to the increased incidence of overweight in this population group. Given the continued impact of increased risks of degenerative diseases in adulthood, the treatment of metabolic syndrome during adolescence becomes very important to be considered. However, research related to adolescent metabolic syndrome is still very limited and there is no recommendation for its management. This unsystematic narrative review design aimed to find out the magnitude of the problem of adolescent metabolic syndrome and explored the potential of lifestyle changes as an intervention to address the problem. Narrative overview was conducted among research articles and literature review articles published within last ten years. This review found that interventions targeting lifestyle changes, such as dietary changes and changes in physical activity patterns, provide considerable opportunities to overcome metabolic syndrome in adolescents. The intervention components such as cognitive aspects, action planning, and duration were identified as keys to the success of the intervention. This review provides updated information with regards to appropriate lifestyle interventions for management of metabolic syndrome in adolescents.ABSTRAK Masalah sindroma metabolik di kalangan remaja mulai menunjukkan angka yang mengkhawatirkan seiring dengan peningkatan kejadian obesitas pada kelompok populasi ini. Mengingat dampak lanjut dari sindroma metabolik terhadap peningkatan risiko penyakit degeneratif di usia dewasa, maka penanganan sindroma metabolik di usia remaja sangat perlu dipertimbangkan. Namun, penelitian terkait sindroma metabolik pada remaja masih sangat terbatas, terlebih lagi belum ada rekomendasi khusus untuk manajemen sindroma metabolik pada remaja. Kajian pustaka ini bertujuan untuk mengetahui besar masalah sindroma metabolik pada remaja dan menelaah potensi perubahan gaya hidup sebagai upaya intervensi yang tepat dalam menangani masalah sindroma metabolik pada remaja. Kajian secara naratif dilakukan terhadap sejumlah artikel penelitian maupun artikel kajian pustaka yang terbit dalam sepuluh tahun terakhir. Hasil kajian menunjukkan bahwa intervensi yang mentargetkan perubahan gaya hidup seperti perubahan pola makan dan perubahan pola aktifitas fisik, memberikan peluang cukup besar dalam mengatasi sindroma metabolik pada remaja. Komponen-komponen intervensi seperti aspek kognitif, perencanaan tindakan, dan durasi menjadi kunci keberhasilan intervensi. Diharapkan hasil dari kajian pustaka ini dapat memberikan informasi terkini tentang model intervensi perubahan gaya hidup sebagai upaya manajemen sindrom metabolik pada remaja. Keywords: sindroma metabolik, remaja, gaya hidup, pola makan, aktifitas fisik

Interpretivisme: Sebuah Perspekstif yang Digunakan dalam Pengembangan Ilmu Akuntansi Jurana, Jurana
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.4728

Interpretivism: a perspective that is used in the development of accounting This research aims to prove that the interpretive is a perspective can be used in the development of science accounting. This research is librarian study which collect data by using written materials. The interpretive paradigm is one of the paradigms used to search for the truth of science or developing science through the meaning of reality that is around humans. On the basis of the results of that meaning, people can gain knowledge on the existing realities and develop knowledge based on that reality. Therefore, to seek the truth of science, especially the science of accounting or develop science can be examined using interpreatif paradigm.

PENGARUH KEPERCAYAAN DAN KEAMANAN TERHADAP NIAT UNTUK BERTRANSAKSI MENGGUNAKAN SISTEM E-COMMERCE (STUDI KASUS PADA MAHASISWA PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TADULAKO) Shabrina, Nur Rahma; Indriasari, Rahayu; Mapparessa, Nurlaela
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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This study aimed to determine and analyze the influence of trust and security over the intention to transact using e-commerce This research is a quantitative research using primary data. The sample of this study were students of accounting study program that amounted to 71 respondents. The results showed that simultaneously, trust and security significantly influenced the intention to transact using e-commerce system. Trust partially had significant influence the intention to transact using e-commerce system. Security partially had significant influence the intention to transact using e-commerce system.

PENGARUH LOVE OF MONEY, RELIGIUSITAS, DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Fachrizal, Mohamad; Haris, Nurhayati; Indriasari, Rahayu
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 1 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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This research aims to evaluate and analyze the effect of love of money, religiosity and idealism to ethical perception of accounting student. This type of research is survey research. The research method used in this study is quantitative research. Data analysis techniques using descriptive analysis and multiple linear regression. The results shown that how simultaneous love of money, religiosity and idealism has an significant effect to ethical perception of accounting student. Love of money has a significant effect to ethical perception of accounting student. Religiosity has a significant effect to ethical perception of accounting student. Idealism has a significant effect to ethical perception of accounting student. Suggestions in this study are for all accounting students at Tadulako University by improving perception and ethics. Given the ethical issues are one of the important factors needed in the teaching and learning process and the profession.

IMPLEMENTATION OF PT TELKOM PARTNERSHIP PROGRAM IN THE SME EMPOWERMENT FRAMEWORK ., Masruddin
The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.2.05

This study aims to find out in depth the procedure of implementation of partnership program conducted by PT. Telkom in order to empower SME (Small and Medium Enterprises) in Palu city of Central Sulawesi, Indonesia. In addition, this study also wanted to know how the influence of the implementation of partnership programs on the power of SMEs that become partners. This study was conducted for 8 months. This study uses a qualitative approach in the realm of interpreative paradigm. The research method used to collect and analyze data is by observation and direct interview in PT Telkom branch of Palu.The results of this study indicate that the existence of this partnership program, some people in the city of Palu who know the program feel very helpful. There are several weaknesses and obstacles encountered in the implementation of this partnership program, among others: first, CDC Unit has not been fully able to analyze the proposal from prospective partner of PT Telkom. Secondly, the absence of financial records of SMEs, so that SMEs are difficult to know and determine the turnover of its business. Third is the lack of effective coaching is done, because coaching is only done before the signing of the contract (initial crediting), not intensified byÂ Telkom during the contract runs. Fourthly, there is still no transparency from Telkom related to the prospective partners who were accepted and rejected even though they have met the requirements. This resulted in the presupposition of the prospective partners assisted by the existence of the lack of independence from Telkom. Fifth, the implementation of 5C in the partnership program has not run optimally, this is also due to the lack of employees who handle it optimally. Sixthly, there are still partners who are less serious by utilizing the facilities provided by PT Telkom partnership program.

Accountability of the "Title" Hajj in Bugis Culture: Social Interaction and Self Control Jurana Nurdin; Muhammad Ikbal Abdullah; Nina Yusnita Yamin; Rahayu Indriasari; Masruddin Karim; Muhammad Din; Ni Made Suwitri Parwati; Nurlaela Mapparessa
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.04

This study aims to find the meaning of accountability for Hajj’s “title” or designation from the perspective of Bugis culture. This study uses an interpretive paradigm with a symbolic interactionism approach. The informants in this study were Bugis people who have fulfilled the pilgrimage which were chosen in purposive manner. The data were analyzed by using the action patterns of the informants, which were obtained through real-life observations, as well as from interviews to understand the responses and interpretations of the informants. The study finds that the “title” of Hajj was interpreted as an action based on social value as well as self-control in behaving in society.

Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Rahayu Indriasari; Made Sudarma; Rosidi Rosidi; Endang Mardiati; Fibriyani Nur Khairin
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.

Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Etika Mahasiswa Akuntasi Fakultas Ekonomi Universitas Tadulako Jamaluddin dan Rahayu Indriasari
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 2, No 2: Oktober 2009
Publisher : LPPM Universitas Trunojoyo Madura

Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Etika Mahasiswa Akuntasi Fakultas Ekonomi Universitas Tadulako

Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual terhadap Etika Mahasiswa Akuntansi Fakultas Ekonomi Universitas Tadulako Jamaluddin Jamaluddin; Rahayu Indriasari
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 4, No 1: April 2011
Publisher : LPPM Universitas Trunojoyo Madura

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual baik secara simultan maupun secara parsial terhadap etika mahasiswa Akuntansi Fakultas Ekonomi Universitas Tadulako. Metode penelitian yang digunakan adalah metode survei. Sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terdapat korelasi yang positif sebesar 0,646 terhadap etika mahasiwa akuntansi. Hal ini berarti semakin tinggi tingkat kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual seseorang maka semakin tinggi pula etikanya.

Co-Authors Abdul Pattawe Abdul Razak Thaha, Abdul Razak Abdullah, Muhammad Ikbal Aisyah, Andi Aminuddin Syam Ampangalo, Elma Andi Chairil Furqan Arief Budi Santoso Arista Arista Arung Gihna Mayapada Assriyah, Hasnah Battung, Sabaria Manti Betty Betty Citrakesumasari Citrakesumasari Dina Anggraini Endang Mardiati Fachrizal, Mohamad Fibriyani Nur Khairin Fitriani Fitriani Gusman Sunding Hardi, Anggun Dwi Healthy Hidayanti Hidayanty, Healthy Jafar, Nurhaeddar Jamaluddin Jamaluddin Jamaluddin JAMALUDDIN Made Sudarma Mapparessa, Nurlaela Masruddin Karim Muhammad Ansar Muhammad Din Muhammad Ikbal Abdulllah Muliati Muliati Mustamin Aras Nina Yusnita Yamin Novita Muliyani Djalil Nur Alimin Azis Nurdin, Jurana Nurhaedar Jafar Nurhayati Haris Nurlaela Mapparessa Parwati, Ni Made Suwitri Prayekti, Ita Sajek Razak Thaha, Abdul Ridwan , Ridwan Ridwan Rosidi Rosidi Salam, Abdul Shabrina, Nur Rahma Stesya Orhizha Anandita Sulastri, Dwi Teungku Nih Farisni Totanan, Chalarce Veni Hadju Veni Nella Syahputri, Veni Nella Yaksan, Citrakesumasari Yarmaliza, Yarmaliza Yessi Kurniati, Yessi Zahra, Femilia

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