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Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Published by Universitas Tadulako
ISSN : 26223082     EISSN : 26223090     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akun Nabelo terbit dua kali setahun (Januari dan Juli) yang mempublikasikan hasil-hasil penelitian yang relevan dengan bidang ilmu akuntansi.
Arjuna Subject : -
Articles 79 Documents
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Akuntansi Dana Desa (Studi Wacana Pada Desa Nupabomba Dan Wani II Kecamatan Tanantovea Kabupaten Donggala) Fadli, Mohammad
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This research aimed to identify, analize, and synthesize the administration and reporting process of village funds. It used the qualitative method with discourse aprroachment.The result of this research showed that the administration process are still constrained by the limited number of human resources and lack of understanding about regulation. Reporting mechanisms undertaken by the village government seem "stiff". In addition, there is an "attachment" of village funds caused by the absence of allocation for the welfare of the village officials. which may create "space" for village officials to commit fraud. Reporting has been done vertically and horizontally.
ADOPSI XBRL TERHADAP PERILAKU PERDAGANGAN INVESTOR DI BURSA EFEK INDONESIA Razak, Linda A.; Pontoh, Grace T.; Yamin, Muhammad
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 investigate the impact of XBRL adoption to trade behavior of investors in the Indonesia Stock Exchange which is reflected by frequency of stock trade. The sample of this study is 34 banks taken randomly from 81 banks listed in the Indonesia Stock Exchange in 2014 and 2016. The data analysis methods used in this study are one way ANOVA for difference test and multiple regression analysis to test the impact of ROA, size and dividend ratio to XBRL adoption. This study found that the frequency of stock trade and ROA as control variable doesn’t change when XBRL is applied. This result is caused by financial data taken when post-XBRL is financial data in 2016, whereas implementation of XBRL has started since 2015. But, size and dividend change in the period of post-XBRL.
PENGARUH INTERGOVERNMENTAL REVENUE, KEKAYAAN PEMERINTAH DAERAH, DAN UMUR PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Sulawesi Tengah) Rafida, Rafida; Ridwan, Ridwan; Abdullah, Muhammad Ikbal; Yamin, Nina Yusnita
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 the effect of intergovernmental revenue, wealth of local government, and local government age to local government financial statement disclosure in Central Sulawesi. The analysis method used in this study is a multiple linear regression analysis. The results showed that intergovernmental revenue, local government wealth, and age of local government have a significant effect to the disclosure level of local government financial statements simultaneously. Intergovernmental revenue has a significant negative effect to the disclosure level of local government financial statements, while the wealth of local government and the age of local governments have no significant effect to the disclosure level of local government financial statements partially.
EFEKTIVITAS KINERJA KEUANGAN DALAM MENENTUKAN MODEL PREDIKSI PEMERINGKATAN SUKUK Ramadhani, Febrina Nur; Kaluge, David
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to analyze the effectiveness of financial performance in determining the prediction model for sukuk. The financial performance used in this study consists of leverage, liquidity, solvency, profitability, productivity and coverage ratio. Tests were carried out on 37 companies whose sukuk were registered with PT PEFINDO rating agencies and had financial statements in 2011-2018 using multiple discriminant analysis (MDA). The results show that financial performance can form a prediction model for sukuk with a model accuracy rate of 89.2%. There are four financial performance variables that can form a prediction model, namely leverage with long term liabilities/total asset proxy, liquidity with the proxy of current assets/current liabilities, profitability with the proxy of operating income/sales, and coverage with proxy operating income/total liabilities.
Penerapan Model Pembelajaran Kooperatif Tipe STAD dalam Meningkatkan Minat dan Hasil Belajar Akuntansi (Studi pada Siswa Kelas XI Akuntansi SMK Negeri 2 Palu) Suryani, Suryani
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

The problem of this research is the low of student interest and result of a study of accounting at the students of the class of XI Ak 1, SMKN 2 Palu. This problem appears since the teaching method is still teacher-centre-learning. This problem might be solved by using the Student Achievement Division (STAD) cooperative learning model. This study is a classroom action research that aims to increase interest and learning outcomes of accounting in students of class XI SMKN 2 Palu. Research carried out in two cycles which each cycle consists of four stages: planning, action implementation, observation and reflection. The results indicate that STAD type cooperative learning model used by the teacher is done very well and student interest in learning generally is very good especially on cycle II. It can be concluded that the use of STAD type cooperative learning model can increase interest and learning outcomes accounting students in class XI Ak 1 SMKN 2 Palu.
KEPUASAN KERJA SEBAGAI MODERASI PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN Ekaviana, Dessy; Kaluge, David
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This research was conducted to determine the effect of Total Quality Management on Employee Performance with a moderating variable namely Job Satisfaction. The method used in this study is regression analysis. The conclusions from the results of data analysis are (1) Total Quality Management has a significant effect on Employee Performance so that by increasing the value of Total Quality Management (TQM) it will provide a significant increase in Employee Performance. (2) Total Quality Management and Job Satisfaction show insignificant influence on Employee Performance, so the hypothesis that Job Satisfaction moderates the relationship between Total Quality Management and Employee Performance is rejected because the effect is insignificant.
PERSEPSI KEGUNAAN, KEMUDAHAN PENGGUNAAN, DAN KENYAMANAN PENGARUHNYA TERHADAP NIAT DALAM MENGGUNAKAN APLIKASI MOBILE BANKING (Studi Pada Nasabah Perbankan Konvensional di Kota Palu) Pratama, Adi; Saleh, Fadli Mohammad; Zahra, Femilia; Afdhalia, Nadhira
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This research aims to evaluate and analyze the influence of perceived usefulness, ease of use, and convenience to intention to use mobile banking application. This type of research is survey research, using accidental method as sampling technique and obtained 60 respondent as the sample of research. The research method used in this study is quantitative research. Data analysis techniques using descriptive analysis and multiple linear regression using SPSS 21.0 program. The results shown that perceived usefulness, ease of use, and convenience has positive influence on intention to use mobile banking application.
Efektivitas Pengendalian Internal, Kepuasan Kerja, dan Kecenderungan Kecurangan Akuntansi Paranoan, Natalia; Tandungan, Edmondus Sadesto; Sipi, Afian Dezi Sanda
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aimed to examine the effect of the internal control effectiveness  and job satisfaction on the trend of accounting fraud at state-owned enterprises in Makassar. This research conducted at employees of state-owned enterprises. The data collection will be done by using survey through questionnaires taken from state-owned companies in the city of Makassar on 65 respondents and using proportional random sampling. The questionnaire is tested for validity and reliability before collecting research data. Test requirements analysis that includes test instruments and classic assumption test including normality test, test multicoloniarity, heteroscedasticity test and linearity test. Data analysis method is simple regression analysis and multiple regression analysis.
MODERASI KOMITMEN ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL DI KABUPATEN HALMAHERA BARAT Djaelani, Yustiana; Subhan, Subhan
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 examines the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable. The purpose of the study was to find empirical evidences about the relationship and positive and significant influence between budgetary participation and managerial performance, and organizational commitment can be a moderation of the relationship between budgetary participation and managerial performance. The study respondents were budget compilers in SKPD in West Halmahera Regency, with a sample of 64 respondents. Data collection with a list of questions adopted from previous researchers. The collected data is processed using moderating regression analysis (MRA) and regression interactions between variables. The results of the study are (1) there is a significant influence and positive relationship between budgetary participation and managerial performance; and (2) there is no influence of organizational commitment on the relationship of budgetary participation and managerial performance.
PENGARUH EKSPEKTASI PENDAPATAN, KEPRIBADIAN, DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS TADULAKO Hamsun, Hamsun; Natsir, Muh; Mile, Yuldi; Yuniar, Latifah Sukmawati
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study aims to test and analyze the Effect of Income Expectations, Personality, and Entrepreneurship Knowledge on the Interest of Entrepreneurial Students in the Accounting Study Program at Tadulako University. The data used in this study are primary data. Primer data used in the form of questionnaires as much as 80. Data analysis techniques using multiple regression analysis with the help of SPSS 22.0 for Windows. The results of this study indicate that simultaneously Income Expectations, Personality, and Entrepreneurship Knowledge have a significant effect on Entrepreneurial Interest. The results of this study indicate that, Income Expectations and Personality, have a significant effect on Entrepreneurial Interest. while Entrepreneurship knowledge does not affect the Interests of Entrepreneurship.

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