Kota Palu sendiri sudah terkenal pada tahun 80an dengan buah anggurnya sampai  sekarang. Kelurahan Bayaoge yang terletak di kecamatan Palu Barat pada waktu itu hampir semua pekarangan rumah ditanami pohon anggur berdasarkan perintah bapak gubernur Sulawesi Tengah, Galib Lasahido (1980-1985). Gerakan menanam anggur di kota Palu dan kemudian di bentuk satu komunitas khusus pecinta dan petani anggur dengan nama “Komunitas PengANGGURan Palu   Dalam rangka pemulihan ekonomi rakyat dan peningkatan kesejahteraan petani anggur yang berada sekitaran kota Palu, Oleh karena itu, pengabdian ini difokuskan pada upaya peningkatan kesejahteraan masyarakat komunitas petani anggur melalui kajian penetapan harga jual bibit, buah agar bisa bersaing dipasaran. Hal ini penting dilakukan mengingat banyaknya biaya yang dikeluarkan oleh para petani anggur mulai dari proses pembibitan sampai pada bibit yang siap jual., perawatan sampai siap layak dijual. Sementara untuk penentuan harga jual buah anggur sendiri tergolong murah dibanding harag buah anggur dipasaran, kualitas buah dan rasa bisa bersaing. Perhatian pemerintah dan Akademisi diperlukan untuk keberlanjutan petani anggur di Lembah Palu.

<p><em>The research</em><em> aims to determine non-Muslim accounting students' perception of Sharia</em><em> accounting courses. T</em><em>his study examines four dimensions:</em><em> knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained </em><em>from interviews. This study had six informants:</em><em> five</em><em> non-Muslim accounting students and one</em><em> accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting</em><em>.</em></p>

This article describes how the cost of raw materials and promotional costs affect the sales volume generated by the company. This research aims to find out that the cost of raw materials and promotion costs can increase sales volume. This study uses secondary data, obtained from the annual reports of each company with the years published 2018, 2019 and 2020. The number of observations is 105 data determined by the purposive sampling method. Multiple linear regression is an analytical tool in this study. The results showed that the cost of raw materials partially affects sales volume, the promotion also costs partially affect sales volume. Simultaneously the cost of raw materials and promotion costs affect sales volume. The raw material costs incurred by the company are used to produce products that follow market demand both in terms of quality and quantity, and the company can use promotional costs appropriately.

This study aims to explore how the role of an accountant who migrates to interpret and apply the Makassar version of the Pappasang Tu Riolo values. The research was motivated by the presence of nomads with an educational background of accountants who came from the Makassar tribe which researchers called Green Winged Accountants with the cultural approach of Pappasang Tu Riolo. The approach used in this research uses interviewing techniques that cannot be separated from the eight codes of ethics for accountants in Indonesia. The findings of this study, when linked with the Makassar version of the accountant's code of ethics and culture of Pappasang Tu Riolo, have three main points, namely, first, responsibility to God, meaning that everything that is done must be done based on his orders and stay away from prohibitions. Second, accountability to others ensures that they do not differentiate as social beings who are still in a productive work and cultural order, but must maintain harmony and dignity in society. Third, responsibility to oneself, which means ensuring that every time someone does a job, he fulfills his obligations or keeps a predetermined commitment.