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<![CDATA[ANALISIS FAKTOR PENERIMAAN DAN PENGGUNAAN SOFTWARE ACCURATE DALAM PERSPEKTIF TECHNOLOGY ACCEPTANCE MODEL (Studi Empiris pada Mahasiswa Program Studi S1 Jurusan Akuntansi Fakultas Ekonomi Universitas Tadulako) ]]>
<![CDATA[Rekka, Rendy]]>;
<![CDATA[Totanan, Chalarce]]>;
<![CDATA[Sudirman, Sudirman]]>;
<![CDATA[Mayapada, Arung Gihna]]>
<![CDATA[ Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako ]]>
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<![CDATA[This study aims to analyze acceptance and usage factors of Accurate Software based on the perspective of technology acceptance model. These factors include perceived ease of use, perceived usefulness, and behavioral intention to use. We also add some external variables which are pressure to use and computer self efficacy. The data of this study are obtained from questionnaires and measured using Likert scale. The analysis method used in this study is partial least square (PLS). The sample is bachelor degree students of 2014, 2015, and 2016 batches in Accounting Department in Faculty of Economics in Tadulako University. The results of the study show that perceived ease to use, perceived usefulness, behavioral intention to use, pressure to use, and computer self efficacy have significant effect to actual usage of Accurate Software. The results of this study verify technology acceptance model.]]>
<![CDATA[PENGARUH SISTEM HUKUM TERHADAP MANAJEMEN LABA DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia) ]]>
<![CDATA[Mayapada, Arung Gihna]]>
<![CDATA[ Katalogis Vol 5, No 8 (2017) ]]>
Publisher : <![CDATA[Katalogis ]]>
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<![CDATA[The purpose of this research is to analyze the effect of legal systems on earnings management and the effect of legal systems on earnings management moderated by managerial and institutional ownerships as the part of corporate governance mechanism. This research covers two countries which are Indonesia representing civil law country and Malaysia representing common law country. This research period is from year 2012 until year 2015. The data are obtained from corporation annual reports which are available in official site of Bursa Efek Indonesia and Bursa Malaysia. The hypotheses testing techniques used in this research are multiple regression analysis, independent sample T test and residual test. The result of multiple regression analysis shows that legal systems have significance effect on earnings management. The independent sample T test shows that there is a significance difference between earnings management degree in Malaysia corporations with Indonesia corporations, which earnings management degree of Malaysia corporations with common law are lower than earnings management degree of Indonesia corporations with civil law. While, the residual tests show that managerial and institutional ownerships are not moderating variables on the relationship of the effect of legal systems on earnings management.]]>
<![CDATA[ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF MICRO, SMALL, AND MEDIUM ENTITIES IN CENTRAL SULAWESI PROVINCE ]]>
<![CDATA[Muliati Muliati]]>;
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Abdul Pattawe]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.558
<![CDATA[The purpose of this research is to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs) by Micro, Small, and Medium Enterprises (MSMEs) in Central Sulawesi Province. This research is a qualitative descriptive study. The informants included MSMEs supervisors from the the Cooperative, Small, and Medium Enterprises Offices in all regencies/city in Central Sulawesi Province and MSMEs actors in Palu City. The results of this study reveal that MSMEs in Central Sulawesi Province had not implemented accounting and FAS MSMEs properly and correctly. The majority of MSMEs in Central Sulawesi Province only do bookkeeping very simply. This is because MSMEs have insufficient accounting knowledge and skills.]]>
<![CDATA[DETERMINASI NILAI PERUSAHAAN MELALUI PROFITABILITAS : Studi Pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[andi sultan andi]]>;
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Muhammad Darma Halwi]]>;
<![CDATA[Jurana]]>;
<![CDATA[Muhammad Syafaat]]>
<![CDATA[ Jurnal Ilmu Perbankan dan Keuangan Syariah Vol 3 No 2 (2021) ]]>
Publisher : <![CDATA[Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu ]]>
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DOI: 10.24239/jipsya.v3i2.57.174-184
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pembiayaan mudharabah, murabahah dan musyarakah terhadap nilai perusahaan dengan perofitabilitas sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif. Sampel penelitian ini adalah bank umum syariah yang terdaftar di Bank Indonesia (BI) dan Otoritas Jasa Keuangan (OJK) yang mana berjumlah lima dengan periode penelitian 2013-2020. Metode analisis data yang digunakan adalah teknik analisis jalur (path analysis). Hasil penelitian ini menunjukan ada pengaruh parsial signifikan pembiayaan mudharabah dan musyarakah terhadap profitabilitas sementara pembiyaan murabahah tidak berpengaruh signifkan terhadap profitabilitas. Sedangkan ini juga mengungkap profitabilitas berpengaruh parsial signifikan terhadap nilai perusahaan sedangkan pembiyaan mudharabah, murabahah, musyarakah tidak berpengaruh signifikan terhadap nilai perusahaan. Pembiayaan mudharabah dan murabahah memiliki pengaruh secara signifikan terhadap nilai perusahaan melalui profitabilitas dan pembiayaan musyarakah tidak memiliki pengaruh terhadap nilai perusahaan melalui perofitabilitas.]]>
<![CDATA[Do Corporate Social Responsibility and Investor Protection Limit Earnings Management? Evidence from Indonesia and Malaysia ]]>
<![CDATA[Muliati Muliati]]>;
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Abdul Pattawe]]>
<![CDATA[ Journal of Accounting and Investment Vol 22, No 3: September 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v22i3.11515
<![CDATA[Research aims: This study aims to investigate the effect of corporate social responsibility on earnings management by considering the impact of investor protection.Design/Methodology/Approach: This study’s population was plantation companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange. The period of this study was from 2012 to 2017. Moreover, the hypotheses testing technique used was multiple regression analysis.Research findings: This study’s results revealed that corporate social responsibility disclosure and investor protection significantly affected earnings management.Theoretical contribution/Originality: These results support the ethics hypothesis stating that companies committed to ethics view earnings management unethical behavior. This study also verifies the relationship between legal systems and earnings management. ]]>
<![CDATA[Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? ]]>
<![CDATA[Tenripada Tenripada]]>;
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Muhammad Afdhal]]>;
<![CDATA[Andi Ainil Mufidah Tanra]]>;
<![CDATA[Husnul Hatimah]]>;
<![CDATA[Muhammad Ilham Pakawaru]]>;
<![CDATA[Indra Basir]]>;
<![CDATA[Septian Septian]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.5495
<![CDATA[This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.]]>
<![CDATA[Earnings Management in the Pre and Post eXtensible Business Reporting Language Period in Indonesia ]]>
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Muhammad Afdhal]]>;
<![CDATA[Rahmi Syafitri]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.459
<![CDATA[This study aims to determine and analyze the impact of XBRL adoption on earnings management conducted by company management in Indonesia. Earnings management in this study is proxied by discretionary accruals. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method. The total sample of this research is 15 manufacturing companies. This research period includes the period before the adoption of XBRL (2012-2014) and the period after the adoption of XBRL (2015-2017). Hypothesis testing is done by a paired sample t-test. The results of hypothesis testing indicate that there are significant differences between the levels of earnings management in the period before and after the adoption of XBRL. These results reveal that the adoption of XBRL can limit the opportunistic behavior of management in presenting financial reporting. These results also reveal that the adoption of XBRL can improve the quality of financial reporting.]]>
<![CDATA[THE DETERMINANTS OF TAX COMPLIANCE: LOVING OR FEARING ]]>
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Muliati Muliati]]>;
<![CDATA[Tampang Tampang]]>;
<![CDATA[Erlina Djaniba]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol 13, No 2 (2021) ]]>
Publisher : <![CDATA[Graduate School, Widya Mandala Catholic University Surabaya ]]>
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DOI: 10.33508/jako.v13i2.3066
<![CDATA[Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions.Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis.Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.]]>
<![CDATA[The Meaning of Fairness in Government Financial Statements: A Phenomenology Study ]]>
<![CDATA[Ridwan Ridwan]]>;
<![CDATA[Rahayu Indriasari]]>;
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Novita Muliyani Djalil]]>;
<![CDATA[Jurana Jurana]]>;
<![CDATA[Ni Made Suwitri Parwati]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v4i2.21025
<![CDATA[Objective– This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology– The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public. Results – The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the action’s results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.]]>
<![CDATA[PENDAMPINGAN MANAJEMEN KEUANGAN PEDAGANG KAKI LIMA PASAR MANONDA BINAAN BAZNAS PROVINSI SULAWESI TENGAH ]]>
<![CDATA[Muliati Muliati]]>;
<![CDATA[Arung Gihna Mayapada]]>;
<![CDATA[Abdul Pattawe]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Institut Agama Islam Sultan Muhammad Syafiuddin Sambas ]]>
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DOI: 10.37567/pkm.v2i2.1050
<![CDATA[Street vendors as part of micro, small, and medium enterprises are the main contributors to the Indonesian economy in general and Palu City in particular. Even so, the development of street vendors’ businesses are not significant and do not even last long. This is due to the lack of awareness and knowledge regarding effective and efficient business financial management. The community service team in collaboration with the National Amil Zakat Agency (Baznas) of Central Sulawesi Province held financial management assistance to street vendors at Manonda Traditional Market who received capital assistance from Baznas of Central Sulawesi Province in 2021. The method of implementing the service through brainstorming and supervision was chosen because street vendors would be given awareness and knowledge of financial management and assisted in its implementation. Mentoring would be given to 20 street vendros, each of whom received IDR 500,000. Brainstroming was done to provide awareness and direction to street vendors regarding good financial management. Supervision was carried out in order to ensure the sustainability of the financial management implementation that has been taught. All service activities were carried out well and enthusiastically received by Baznas of Central Sulawesi Province as partner and street vendors at Manonda Market as beneficiaries.]]>
