his research is based on the background of the problem that cost estimation is very beneficial for the owner, contractor and consultant. Errors in estimating costs are very often done, this is due to lack of experience and information obtained by an estimator. The purpose of this study is to obtain an equation that can help an estimator in estimating costs whose results approach the actual cost and can speed up the estimation process. The data that used in this research is from RAB’s 45 type house in Central Sulawesi. The method that will be used in this research is Pearson Correlation and Quadratic Regression. Pearson correlation is used to see the correlation between the independent and dependent variables while the Quadratic Regression is used to get the equation between the independent variable and the dependent variable. Regression modeling results obtained are y=-649,15X1+0,0022X1^2+182X3-0.0005X3^2+e, with R2 = 95%. The variables that significant in this research are raw material ( X1) and concrete brick ( X3)

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.

Tujuan - mendekonstruksi realitas ekonomi, sosial, dan lingkungan di masyarakat pesisir dengan perspektif akuntansi ekonomi politik. Desain / metodologi / pendekatan - Metode kualitatif dengan paradigma postmodern dan perspektif akuntansi ekonomi politik.     Hasil penelitian ini menemukan bahwa ekonomi politik akuntansi memainkan peran penting dalam "bertransaksi" seperti koin (logam) yang memiliki dua sisi yang berbeda. Dimana di satu sisi para pelaku (nelayan) memiliki kepentingan ekonomi yang berbenturan dengan pelestarian alam dan di sisi lain, kehidupan ekonomi dan sosial masih bergantung pada alam sebagai sumber utama mereka. Dengan demikian, hasil dekonstruksi yang ditawarkan dapat menyelaraskan hubungan antara masyarakat (ekonomi dan sosial) dengan alam. Implikasi Praktis - Pemerintah daerah dan pusat, khususnya kementerian kelautan dan perikanan, serta masyarakat pesisir dapat memperoleh manfaat dari akuntansi keberlanjutan sehingga kegiatan ekonomi dapat berjalan selaras dengan kehidupan sosial dan kelestarian lingkungan. Orisinalitas / nilai - hasil dekonstruksi yang ditawarkan berasal dari kearifan lokal jenius masyarakat pesisir yang mulai dilupakan. Makalah ini mencoba mendekonstruksi realitas masyarakat pesisir dalam memberikan solusi tanpa menghancurkan mata pencaharian utama masyarakat. Parameter yang menerapkan konsep triple bottom line adalah bahwa ada harmonisasi antara aspek ekonomi, sosial, dan lingkungan.

The rapid growth of Islamic banks shows great consumer interest in Islamic banks. This research was conducted to analyze the factors that cause consumers to switch from conventional banks to Islamic banks. The population in this study were users of Bank Sharia Mandiri, BNI Sharia, BTN Sharia, and BRI Sharia. Primary data collection through distributing questionnaires with 114 respondents conducted by quota sampling. Data is analyzed by using confirmatory factor analysis. The results showed that the dominant factors that caused consumers to switch from conventional banks to Islamic banks were ethical issues and service quality. Apart from that, there are also factors of price / product and spiritual quality which also trigger consumer movement. These findings indicate that banking companies must be able to identify consumer desires in order to maintain and increase consumer loyalty by continuing to deliver good services. With an increase in service, consumers can feel more comfortable in making transactions.

This study aims to determine and analyze simultaneously and partially the influence of the love of money and machiavellian on the ethical perceptions of accounting students. Besides, it is to know and analyze the influence of religiosity in moderating the influence of the love of money and machiavellian partially on the ethical perceptions of accounting students. This research used a quantitative approach with a questionnaire as an instrument. This research was conducted at Universitas Tadulako, focusing on accounting major students in the class of 2016 as the target population. The sampling technique used a purposive sampling method with 100 respondents. Multiple regression analysis and analysis of absolute value differences were used as data analysis tools. The results showed that both simultaneously and partially, the love of money and machiavellian had a negative and significant effect on the ethical perceptions of accounting students. Meanwhile, religiosity does not moderate the relationship between the love of money with the ethical perceptions of accounting students. But, religiosity moderates the relationship between machiavellian and ethical perceptions of accounting students. These results indicate that religious observance will affect our compliance with existing rules. So that in acting, students can perceive -and understand -the right or wrong way.