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INDONESIA
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 8 Documents
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Search results for , issue "Vol 5, No 2 (2023)" : 8 Documents clear
MENGUAK NILAI FALSAFAH TALLU LOLONA: LOLO TAU DALAM PEMBERDAYAAN ANGGOTA CREDIT UNION SAUAN SIBARRUNG Fransiskus Randa; Fransiskus E. Daromes; Yulianus Bottong
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to uncover one of the philosophical values of Tallu lolona, namely lolo tau (human shoots) in an effort to increase the empowerment of cooperative members as part of the process of re-actualizing local cultural values of an area. The research was conducted in one of the cooperatives located in the Tana Toraja area which has strong cultural values.This study uses a qualitative approach using ethnographic methods and uses one of the Tallu Lona philosophy, namely Lolo Tau in Toraja society as an analytical tool. The data was collected through in-depth interviews with several key informants, field observations and the collection of cultural artifacts in the field. The object of the research was the Sauan Sibarrung CU cooperative in managing the resources of its members.The meaning of the lolo tau philosophy in the management of the Sauan Sibarrung CU is an effort to humanize humans which is internalized in educational activities, empowerment and solidarity. Internalization of education is carried out so that members of the Sauan Sibarrung CU understand the nature of the CU and understand the rights and obligations of each member. This educational activity is seen as the main internalization of lolo tau in order to be able to improve their quality of life independently. Another internalization is empowerment. Empowerment is intended so that members can improve their standard of living through empowering members individually or in groups. The third internalization is member solidarity through mutual cooperation programs in understanding the difficulties of its members when experiencing life difficulties, both in meeting the needs and dealing with the grief of members
EVALUASI PEMBELAJARAN PADA KONDISI EXTRAORDINARY: PERSPEKTIF MAHASISWA AKUNTANSI Hempry Putuhena
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The extraordinary event that is currently happening is the COVID-19 pandemic. The existence of the COVID-19 pandemic has an impact on all levels. One that has a significant impact is the learning method. Online learning does not necessarily run well, some universities face various kinds of obstacles. This study aims to find out how extraordinary conditions that are currently occurring, such as the Covid-19 pandemic, have an impact on the lecture process for accounting students. This study uses surveys and research data obtained by using questionnaires filled out online by students using GoogleForm. 242 accounting students who responded to the survey conducted. The result of this study indicate that the teaching and learning aspect needs to be a full concern for the department because it is still constrained by the internet network, the lecturer capability aspect during online lectures is still of high quality, and the infrastructure aspect is an aspect that needs to be considered by the department because not all students have the same economic background. So that these three aspects need to be considered by the department so that online lectures can run well.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA DAN NILAI PERUSAHAAN Citra Sari; Hersugondo Hersugondo
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The research was conducted to determine the relationship between corporate social responsibility (CSR) in the Indonesian banking sector, along with CSR disclosure practices and their impact on financial performance and firm value. From 2016 to 2020, relevant data were gathered from bank annual reports and sustainability reporting, financial sites, and the Indonesia Stock Exchange (IDX). Multiple regression analysis with the constant-coefficient model was used in this research (OLS). The findings indicate that commercial banks are involved in CSR activities, and appropriate disclosures have helped improve accounting-based financial performance as indicated by return of equity (ROE), return of assets (ROA), and corporate value based EPS and Tobin's Q. The research findings contribute to a better understanding of CSR practices in developing countries' financial sectors, which are making dynamic efforts to develop their financial culture and can promote rapprochement with the Indonesian financial sector. 
ANALISIS KINERJA KEUANGAN DENGAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DI BURSA EFEK INDONESIA Suwedy Aziz; Muhammad Yunus Kasim; Husna Husna
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to analyze the financial performance of publicly listed Regional Development Banks on the Indonesia Stock Exchange for the 2016-2020 period using the descriptive quantitative method. In this study, all populations were the samples or censuses. The results of this study that the financial performance of the Regional Development Bank for the 2016-2020 period is seen from the Risk Profile of the NPL ratio of regional banks BJBR category is very good, BJTM is good and BEKS is quite good, for the LDR ratio of BJTM regional banks in general is still very good, BJBR banks are quite good and BEKS banks are not good. The GCG assessment of BJBR regional banks for the 2016-2020 period is in the good category, BJTM banks in general are still in the good category and BEKS banks are quite good. Earnings, ROA and BOPO ratios of regional banks BJBR and BJTM for the 2016-2020 period are generally very good while BEKS banks are not good. Capital, the CAR ratio of regional banks BJBR and BJTM for the 2016- 2020 period is very good while BEKS banks are still in good condition.
ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM Dokman Marulitua Situmorang
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

How to see and know the financial performance of a cooperative, namely KSP Bhina Raharja Tegal Branch by viewing and analyzing its financial statements from 2016 to 2019 and estimating whether the cooperative has the potential to lose until it goes bankrupt? This is the purpose of this study using the Altman Z-Score method. The research method selected and used in this research is a descriptive type of research. The conclusion of this study was taken from the analysis carried out from the data of the cooperative's financial statements and based on the results obtained a conclusion about the condition of the financial performance of KSP Bhina Raharja Tegal Branch the authors can draw the following conclusions. The financial data generated based on the 2016-2019 financial statements, it can be concluded that the cooperative's financial performance is still in quite good condition but still needs more effective working capital management so that the profit generated can be maximized and can increase profitability ratios. Meanwhile, when viewed using the liquidity ratio, it can be said to be very good because the company has more current assets than its current liabilities. So that the company's short-term debt can be guaranteed using current assets owned by the company.While the prediction of bankruptcy based on the 2016- 2019 financial statements using the Altman Z-Score method shows the company is in a vulnerable area but the figures achieved almost exceed the point of not going bankrupt. Companies need to manage retained earnings more effectively in order to increase the Z-Score and bring the company to the point of not going bankrupt
PERBEDAAN RASIO FUNDAMENTAL DAN PERTUMBUHAN LABA SEBELUM DAN PADA MASA PANDEMI COVID-19 PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2019-2020) MILENI WAHYU NISA OKTAVIA; NIBRAS ANNY KHABIBAH
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The COVID-19 pandemic has a critical effect on the global economy. There are many impacts felt by companies in Indonesia. The transportation area is one of the maximum affected industrial sectors. This have a look at ambitions to reveal whether or not there are variations in the fundamental ratios and profit growth than and at some stage in the COVID-19 pandemic in transportation organizations indexted at the Indonesia Stock Exchange. This studies is a quantitative research that uses a comparative approach. The sample used was determined by purposive sampling with a complete pattern of 17 organizations. Using statistics evaluation strategies withside the shapes of the Wilcoxon signed rank test a look at wherein the statistic is processed with SPSS 20. The effect of this have a look at imply that there are variations in total assets turn over (TATO) and there aren’t any variations in debt to equity (DER), return on assets (ROA) and profit growth than and at some stage in the COVID-19 pandemic for transportation organizations indexed at the Indonesia Stock Exchange for the 2019-2020 period.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA AUDITOR DI ERA VOLATILITY, UNCERTAINTY, COMPLEXITY, DAN AMBIGUITY (VUCA) Leriza Desitama Anggraini; R M Rum Hendarmin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

VUCA is a condition that affects the state of the economy because of the rapid changes in various sectors that create unexpected and difficult to predict business challenges where this era will test the viability of companies. Auditors have an important role in the survival of the company. The sustainability of the company can be realized, one of which is from financial reports that are presented fairly. Therefore, to encourage this success, the auditor needs good and quality performance. This study aims to analyze and examine the factors that can affect the performance of auditors in the KAP Palembang City. This research is included in the type of quantitative descriptive research. The processed data is primary data, where data is obtained through distributing questionnaires and direct interviews as a means of confirmation to informants. Objects in this study include role conflict, audit structure, motivation, audit fees and job satisfaction. The sample in this study is 40 auditors who have met the criteria. The results of the analysis and testing of data and hypotheses show that partially the role conflict variables, audit structure variables, and motivational variables do not affect the auditor's performance. Meanwhile, the variable audit fees and job satisfaction variables influence the auditor's performance. Furthermore, simultaneously, these variables affect the auditor's performance.
PENGARUH PENGGUNAAN MEDIA SOSIAL TERHADAP TRANSPARANSI PENGUNGKAPAN INFORMASI PELAPORAN KEUANGAN Fransiska Widya Pramestika Ariyanti Putri; agnes utari widyaningdyah
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The objective of this study was to empirically examine the effect of social media use on the disclosure transparency of financial reporting information. The design of this research was quantitative research with the data source used was in the form of annual reports listed on the Indonesia Stock Exchange (BEI) year of 2016- 2018. The object of this research was manufacturing and nonfinancial companies. The sample was selected by using purposive sampling method and proportionate stratified random sampling. The data analysis technique used was multiple regression analysis. The results of this study found that the use of social media has a positive effect on the disclosure transparency of financial reporting information. This proves that the use of social media is able to provide transparent disclosure of financial reporting information. Transparent disclosure provides a clear representation of how a company describes its organization. Ultimately, investors can have the information they need to estimate risk in making investment decisions and have longterm trust in the company

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