Fransiskus Randa
Universitas Atma Jaya Makassar

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Studi Etnografi Akuntabilitas Spiritual pada Organisasi Gereja Katolik yang Terinkulturasi Budaya Lokal Randa, Fransiskus; Triyuwono, Iwan; Ludigdo, Unti; Sukoharsono, Eko Ganis
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Etnographic Study of Spiritual Accountability on Catholic Church Inculturated by Local Value. This research aims to disclose spiritual acountability practice and reconstruct spiritual accountability concept from local value in a Catholic church community. Etnographic study is employed in this research. The interpretation of spiritual accountability understood by the community reflect individual relation to God (vertical relation) and is stated in the loyalty of community member to conduct religius activities, willingness to sacrifice for the continuing existence of the church, involvement to serve without reserve. Meanwhile, spiriual accountability concept is carried out by placing the church as tonkonan that conduct ritual activities as materialization of spiritual accountability. Studi Etnografi Akuntabilitas Spiritul pada Organisasi Gereja Katolik yang Ternkulturasi Budaya Lokal. Penelitian ini bertujuan untuk mengungkap praktik akuntabilitas spiritual dan merekonstruksi konsep  akuntabiltas spiritual  dari  nilai budaya lokal melalui pendekatan interpretif dan metode etnografi pada  sebuah komunitas organisasi Gereja Katolik. Studi etnografi digunakan dalam penelitian ini. Hasil pemaknaan akuntabilitas spiritual yang dipahami komunitas tersebut mencerminkan hubungan individu dengan yang Maha Kuasa (hubungan vertikal) dan dinyatakan dalam kesetiaan setiap anggota untuk menjalankan aktivitas religius, kerelaan berkorban demi keberlangsungan organisasi Gereja, ketertarikan untuk menjalani hidup bakti dan memberikan pelayanan dengan sepenuh hati.  Sedang rekonstruksi konsep akuntabilitas spiritual dilakukan dengan menempatkan Gereja sebagai tongkonan yang menjalankan aktivitas ritus sebagai perwujudan akuntabilitas spiritual.
TRANSFORMASI NILAI BUDAYA LOKAL DALAM MEMBANGUN AKUNTABILITAS ORGANISASI SEKTOR PUBLIK Randa, Fransiskus; Daromes, Fransiskus
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan mentransformasi nilai akuntabilitas budaya lokal dalam meningkatkanpelaksanaan akuntabilitas pemerintah daerah bersama masyarakat. Penelitian dilakukan padapemerintah daerah Tana Toraja menggunakan metode etnografi kritis inkulturatif. Hasilpenelitian menunjukkan adanya dua jenis akuntabilitas yakni akuntabilitas masukan(aktivitas penyusunan program yang dilakukan oleh pihak agen yakni pemerintah daerah) dankeluaran (aktivitas yang dilakukan oleh pihak prinsipal, yakni masyarakat). Rekonstruksiakuntabilitas masukan dan keluaran dinyatakan dalam aktivitas kombongan (duduk bersamauntuk memecahkan suatu masalah).
TRANSFORMASI NILAI BUDAYA LOKAL DALAM MEMBANGUN AKUNTABILITAS ORGANISASI SEKTOR PUBLIK Randa, Fransiskus; Daromes, Fransiskus
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.513 KB) | DOI: 10.18202/jamal.2014.12.5035

Abstract

Abstrak: Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Sektor Publik. Penelitian ini bertujuan mentransformasi nilai akuntabilitas budaya  lokal  dalam  meningkatkan  pelaksanaan akuntabilitas  pemerintah  daerah  bersama  masyarakat.  Penelitian  dilakukan  pada  pemerintah  daerah  Tana Toraja menggunakan metode etnografi kritis inkulturatif. Hasil penelitian menunjukkan  adanya  dua  jenis  akuntabilitas  yakni  akuntabilitas  masukan  (aktivitas penyusunan program yang dilakukan oleh pihak agen yakni pemerintah daerah)  dan keluaran (aktivitas yang dilakukan oleh pihak prinsipal, yakni masyarakat). Rekonstruksi akuntabilitas masukan dan keluaran dinyatakan dalam aktivitas kombongan(duduk bersama untuk memecahkan suatu masalah).Abstract: Transformation of Local Cultural Values to Build Public Sektor Accountability.This study aims to transform the value of local culture of accountability to improve the implementation of the local government and public accountability. This research was conducted in the area of Tana Toraja using acculturated critical ethnography as paradigm and research method. The results show masukan (program construction activity doing by public government as agent) and keluaran accountability  (public  activity  as  prinsipal).  Reconstruction  of  masukan  and  keluaran accountability expressed in Kombongan activity (sitting together to solve the problem).
PERAN MEDIASI JOB RELATED TENSION PADA HUBUNGAN WORK FAMILY CONFLICT AND FAMILY WORK CONFLICT Wahyuningsih, Bernadetta Wiwik; Randa, Fransiskus; Pasoloran, Oktavianus
AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR)
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v1i01.46

Abstract

This study aims to examine the effect of mediation  job related tension on work family conflict and family work conflict. Job performance can increase due to job related tension, family work conflict dan work family conflict. Population of this study is the treasure of expenditure in the region of Makassar. The sample of this study is the treasurer of expenditure who working on the technical implementation/unit of work on Kantor Pelayanan Perbendaharaan Negara Makassar I. Data were collected using survey on 160 responden. This study indicates that job related tension variables in mediating the relationship between work family conflict against job performance is type No Mediation, it can be concluded that work family conflict does not have an indirect effect on job performance or in other words job related tension variables fail to function as intervening variables that mediate the influence of work family conflict on job performance. Then the job related tension variables that mediate the relationship between family work conflict with job performance is a type of full mediation. So it can be concluded that job related tension variables have an indirect effect on job performance. 
MEMAKNAI DANA PENGENTASAN KEMISKINAN DALAM PENGANGGARAN DAERAH Allo, Barbara Yessi Taruk; Randa, Fransiskus; Bangun, Yakobus K
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.59

Abstract

This study aims to understand the face of poverty and the use of poverty alleviation funds in regional budgeting. The study was conducted in Makassar City, South Sulawesi by using case study approach. Data collection was done by interview and observation. In-depth interviews were conducted for povertystricken actors and budget managers of poverty funds. This research uses qualitative approach with case study analysis method which according to Creswel can be done through categorization stage, interpretation of pattern formation and naturalistic generaliation. The results show that there are three categories of poor people in the city of Maksassar namely vagrants and beggars, unemployed and poor fishermen. In the potency of policy and government budgeting behavior has been to eradicate the program of alleviation through increasing poverty alleviation budget allocation, but the fulfillment is not necessarily to alleviate poverty in Makassar City. This is because poverty is often used as a tool of exploitation by society and also as a political tool by the government.
PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Tjiang, Mentari Chandra; Randa, Fransiskus; Asri, Marselinus
SIMAK Vol 16 No 01 (2018): 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.v16i01.13

Abstract

This study aims to investigate the effect of earnings management, profitability andliquidity on dividend policy. The independent variables used are earningsmanagement, profitability, and liquidity. The dependent variable used is dividendpolicy. The population used in this study is a manufacturing company listed on theIndonesia Stock Exchange with the period of 2014-2016. Sample Method used inthis research is purposive sampling method with certain criteria and use secondarydata in the form of annual report and company financial report. The hypothesis in thisstudy was tested using multiple linear regression.The results of this study indicatethat the variable of earnings management has a positive and insignificant effect ondividend policy. While profitability research results have a positive and significanteffect on dividend policy. And the results of the research of liquidity have a negativeand insignificant influence on dividend policy. This research is expected to giveconsideration to the company to improve its performance well in assessing company.So as to increase the confidence of investors in making decisions
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN Wuisan, Felicia; Randa, Fransiskus; Lukman, Lukman
SIMAK Vol 16 No 02 (2018): 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.v16i02.39

Abstract

This research aims to examine the effect of ownership structure on dividend policy. In this research ownership structure consists of managerial ownership, government ownership, foreign ownership and family ownership. The population used is a non-financial company that listed in Indonesian Stock Exchange (BEI) research period 2012-2016. The number of samples used in this research is 242 data of the company year. Sampling technique used is purposive sampling. Data analysis used was multiple regression analysis method. The empirical result of this research indicate that managerial ownership has a positive but not significant effect on dividend policy; government ownership has a negative and significant effect on dividend policy; foreign ownership has a positive and significant effect on dividend policy; and family ownership has a negative and significant effect on dividend policy.