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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) Rekka, Rendy; Totanan, Chalarce; Sudirman, Sudirman; Mayapada, Arung Gihna
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

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.
PENGARUH PENGANGGARAN, TRANSPARANSI KEBIJAKAN PUBLIK DAN AKUNTABILITAS PUBLIK TERHADAP PENGAWASAN KEUANGAN DAERAH (Survei Pada Kantor Dewan Perwakilan Rakyat Daerah Provinsi Sulawesi Tengah) Sabaria, Nini; Totanan, Chalarce; Jamaluddin, Jamaluddin
Katalogis Vol 6, No 9 (2018)
Publisher : Katalogis

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Abstract

This research aims at examining and analyzing The Effect of Budgeting, Transparency of Public Policy and Public Accountability on Regional Financial Supervision (Survey at The Office of The People’s Representative council in Central Sulawesi Province), either simultaneously or partially. The method used is saturated or census sampling. The respondents of this study amounted to 39 members of the people’s representative council in the province of central Sulawesi who were sampled. The technique of Data collection was survey technique by distributing questionnaires. The analytical toll used is multiple linear regression analysis with the help of Statistical Package for Social Science (SPSS). The results of this study indicate that the Budgeting, Transparency of Public Policy and Public Accountability on Regional Financial Supervision simultaneously contributes positive and significant influence Regional Financial Supervision. While partially Budgeting, Transparency of Public Policy and Public Accountability exccution contributes positive and significant influence Regional Financial Supervision at The Office of The People’s Representative council in Central Sulawesi Province.
PENGARUH PERSEPSI KEMUDAHAN, KEMANFAATAN, DAN RISIKO PENGGUNA INTERNET MARKETING TERHADAP MINAT BERTRANSAKSI ONLINE DENGAN KEPERCAYAAN SEBAGAI VARIABEL INTERVENING (Studi Pada Pengunjung Toko Online Kota Palu) wahyuni, Sri; Totanan, Chalarce; Sudirman, Sudirman
Katalogis Vol 9, No 2 (2021): Juni
Publisher : Katalogis

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Abstract

This study aimed to examine and analyze the direct influence of perceived ease, usefulness, and risk of internet marketing users on the interest in online transactions with trust as an intervening variable. The population of this research is social media users Facebook and Instagram in Palu City. The sample selection used accidental sampling, which is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample. The number of samples as many as 150 of the question indicator in the questionnaire refers to Hair with the formula n x 5, namely the sample and how to distribute the questionnaire using google form. The analytical method used is Partial Least Square (PLS) with the smartPLS 3.0 application. The results of this study indicate that perceived ease and trust have a significant positive effect on online transaction interest, perceived usefulness has no effect on online transaction interest, and perceived risk has a significant negative effect on online transaction interest. Perceptions of convenience and perceptions of risk have a direct effect on interest in online transactions which is mediated by trust and Perceptions of usefulness do not affect interest in online transactions which are mediated by trust.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA USAHA KECIL MENENGAH (UKM) NARASA ABADI PALU Nadhira Afdalia; Chalarce Totanan; Yuldi Mile
SIMAK Vol 18 No 01 (2020): 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.v18i01.113

Abstract

Narasa Abadi Small and Medium Enterprises(SMEs) is one of the developing SMEs in the city of Palu. SMEs Narasa abadi producing a variety of snack. The calculation of the Cost Of Goods Manufactured carried out by SMEs is generally still very simple. This study aims to analyze the Cost Of Goods Manufactured in Narasa Abadi because of the importance of determining the Cost Of Goods Manufactured as information for determining selling prices. Based on the results of the analysis of Narasa Abadi still calculating the Cost Of Goods Manufactured in a simple way, information on Cost Of Goods Manufactured used by the Narasa Abadi is not appropriate so that it will affect the selling price and other important decisions
GOING CONCERN DALAM METAFORA ONDEL-ONDEL Chalarce Totanan; Natalia Paranoan
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.935 KB) | DOI: 10.18202/jamal.2018.04.9006

Abstract

Abstrak: Going Concern dalam Metafora Ondel-Ondel. Artikel ini berusaha mengungkap bahwa konsep going concern berlaku tidak hanya bagi perusahaan tetapi juga dalam budaya (dalam hal ini ondel-ondel dalam budaya Betawi). Metode yang digunakan adalah analisis semiotika terhadap ondel-ondel sebagai simbol keberlanjutan masyarakat Betawi. Hasil analisis menunjukkan bahwa ondel-ondel merupakan simbol dari “seniman jalanan.” Hal ini merupakan akibat logis dari perubahan sosial, teknologi, dan perspektif baru budaya modern. Meskipun demikian, simbol tersebut tetap disosialisasikan secara turun-temurun supaya tetap going concern dalam jangka panjang.Abstract: Going Concern in Ondel-Ondel Metaphor. This article seeks to reveal that the concept of going concern applies not only to companies but also to cultures (in this case ondel-ondel in Betawi culture). The method used is semiotic analysis of ondel-ondel as a symbol of sustainability in Betawi society. The results show that ondel-ondel is a symbol of "street artists." This is the logical consequence of new social, technological, and cultural changes in modern culture. Nevertheless, the symbols are still socialized in order to keep going concern in the long run.
Akuntabilitas Berbasis Karma Natalia Paranoan; Chalarce Totanan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.678 KB) | DOI: 10.24843/JIAB.2018.v13.i02.p09

Abstract

The purpose of this study is to reveal the meaning of accountability in financial management at Pura Giri Natha Makassar. The research method using qualitative methods with interpretive paradigm that emphasizes deep understanding of the meaning of accountability by actors and society. The results of this study revealed that accountability is not merely to be accompanied by the documents sources, accountability is not demanding the fulfillment of accounting standard with the technology and modern accountability systems, the principle of karma became the main stronghold of accountability, in which the actor's behavior is restricted by the Moksartam Jagat Dita principle. Keywords: Accountability, financial management, karma, moksartam jagat dita.
Pengaruh Patronage Buying Motives Terhadap Prinsip Going Concern Pada UMKM Chalarce Totanan
Akuisisi: Jurnal Akuntansi Vol 14, No 1 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i1.249

Abstract

This article aims to analyze the influence of patronage buying motives namely of company location, production facility, price, and product quality on going concern principle on UMKM of fried onion in Palu. Respondents in the study were owners or managers of UMKM fried onion industries in Palu, Population 52 based on data from the Industry and Trade Office, but only 40 were active. Data obtained through questionnaires and interviews, processed by SPSS program. Data analysis was done by multiple linear regression. The results, the location of the company and the price did not affect the going concern principle, on the contrary the production facilities and product quality had an effect on going concern principle. Keywords: Patronage Buying Motives, Going Concern, SMEs Onion Fried
GOING CONCERN PADA INDUSTRI KAPUK DI KABUPATEN DONGGALA SULAWESI TENGAH Chalarce Totanan; Santika; M. Iqbal Bakry; Masruddin; Ni Made Suwitri Parwati; Jurana
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v4i2.1570

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Penelitian ini bertujuan untuk menemukan dan menjelaskan faktor-faktor apa saja yang membuat industri kapuk di Kabupaten Donggala dapat going concern hingga kini. Metode penelitian menggunakan deskriptif kualitatif dengan SWOT sederhana. Data diperoleh melalui wawancara dan pengamatan langsung di lapangan. Informan dipilih secara purposive dari pengrajin kapuk, pedagang keliling, toko penampung, dan konsumen pemakai produk yang dihasilkan industri kapuk. Hasil penelitian menunjukkan bahwa faktor-faktor going concern pada industri kapuk didukung oleh faktor-faktor produksi, faktor produktivitas dan inovasi produk, faktor strategi pemasaran dengan ekspansi pasar ke berbagai wilayah di Sulawesi Tengah dan keluar pulau sulawesi, faktor pemanfaatan limbah biji kapuk sebagai produk sampingan.
PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA Chalarce Totanan; Arista Arista; Nina Yusnita Yamin; Muhammad Ikbal Abdulllah; Muliati Muliati; Rahayu Indriasari
Jurnal Akuntansi Kontemporer Vol 14, No 1 (2022)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2584.382 KB) | 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.
PENGARUH TANGGUNG JAWAB LINGKUNGAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Chalarce Totanan; Nurlaela Mapparessa; Muliati; Yuldi Mile
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.41

Abstract

Penelitian ini dimaksudkan untuk menemukan pengaruh tanggung jawab lingkungan, profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan corporate social responsibilty. Populasi penelitian adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. 39 perusahaan sebagai sampel ditentukan dengan purposive dalam 3 tahun pengamatan sehingga total data observasi adalah 117 data. Data dianalisis menggunakan regresi linear berganda dengan program SPSS. Hasil penelitian menunjukkan variabel tanggung jawab lingkungan, profitabilitas, ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan corporate social responsibility, sedangkan variabel leverage tidak berpengaruh terhadap pengungkapan corporate social responsibility.