Article Per Year (5 Year)
p-Index From 2021 - 2026
2.663
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Business & Banking JURNAL PENGABDIAN KEPADA MASYARAKAT GEMA EKONOMI Jurnal Bisnis dan Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi MEDIA BISNIS INTELEKTIVA Pakem : Jurnal Pengabdian Kepada Masyarakat Accounting Research Unit (ARU JOURNAL) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Journal Accounting International Mount Hope Jurnal Akuntansi
Engko, Cecilia
Fakultas Ekonomi Dan Bisnis, Universitas Pattimura, Ambon
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal Akuntansi

 1 
Dampak Pandemi Covid-19 Terhadap Proses Pembelajaran Online Engko, Cecilia; Usmany, Paul
Jurnal Akuntansi Vol 6 No 1 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.1.23-38

Abstract

Penelitian ini bertujuan untuk menganalisa dampak covid 19 terhadap proses pembelajaran online. Adapun permasalahan penelitian yaitu bagaimana proses pembelajaran selama masa pandemic covid 19, bagaimana bentuk pembelajaran online selama pandemic covid 19, kendala yang dihadapi dalam proses pembelajaran online selama pandemic covid 19 dan saran apa yang dapat diberikan agar pembelajaran online kedepan lebih efektif. Penelitian ini menggunakan jenis penelitian kualitatif dengan metode studi kasus eksplorasi, dengan responden 3 orang mahasiswa yang diberi inisial M1 sampai M3 dan 3 orang dosen, yang diberi inisial D1 sampai D3. 3 orang mahasiswa yang dipilih adalah mahasiswa angkatan 2017 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pattimura yang dianggap mampu untuk melakukan analisa proses pembelajaran online, sedangkan 3 orang dosen adalah dosen tetap jurusan akuntansi yang sedang berproses dalam perkuliahan secara online. Hasil yang diperoleh yaitu proses pembelajaran yang dilakukan selama masa pandemi covid 19 adalah dilakukan secara online, bentuk pembelajarannya menggunakan aplikasi. Aplikasi yang digunakan adalah aplikasi zoom, google classroom dan whatsapp group, kendala yang dihadapi adalah jaringan internet yang tidak stabil, aplikasi yang digunakan dan ilmu yang belum tersampaikan secara efektif, serta saran yang dapat diberikan adalah proses pembelajaran online dapat lebih efektif lagi kedepannya.
PENGARUH INDEPENDENSI, TIME BUDGET PRESURE, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT ANGGARAN PENANGANAN COVID-19 (STUDI EMPIRIS PADA KANTOR BPKP PERWAKILAN MALUKU) Lakussa, Silviya Mellvi; Engko, Cecilia; Batkunde, Adonia. A.
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.39-51

Abstract

This study empirically examines the effect of independence, time budget pressure, and auditor professionalism on the quality of audits produced during the Covid-19 pandemic at BPKP Mollucas Representative. The sample in this study was 30 auditors who worked at BPKP Mollucas Province. The model was the same as the total population. Therefore it's a saturated sample (census). Data was collected through questionnaires entered at the Mollucas Province BPKP Office. The data was then analyzed using multiple linear regression analysis techniques with the help of SPSS 21 software. The study's results showed that independence has a significant positive effect on Audit Quality, time Budget Pressure does not affect Audit Quality, and auditor Professionalism has a significant positive effect on Audit Quality
PENGARUH PENERAPAN SISTEM E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA AMBON Rehatta, Valensia; Engko, Cecilia; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.55-62

Abstract

The purpose of this study was to determine: (1) The effect of the application of the e-filing system on the level of individual taxpayer compliance in Ambon City, (2) the effect of taxpayer awareness on the level of individual taxpayer compliance in Ambon City.The population on this study is taxpayers registered as user e-filing taxpayers in KPP Pratama Ambon. The number of samples in this study is 70 respondents. Data in this study were obtained primarily through a questionnaire (questionnaire). The sampling technique used Purposive sampling method. The questionnaire was tested for validity and reliability testing before the study. The classical assumption test used is the normality test, heteroscedasticity test and multicollinearity test. The hypothesis test used is multiple linear regression analysis. The results of this study indicate that The application of the e-filing system and Taxpayer Awareness has a positive and significant effect on individual taxpayer compliance in Ambon City. This is indicated by the coefficient of determination 0.641, which means that the application of the e-filing system and Taxpayer Awareness affects taxpayer compliance by 64.1%
PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL INTERVENING Wael, Achmad Ramly; Sososutiksno, christina; Engko, Cecilia
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.57-71

Abstract

This research aims to determine: (1) The influence of taxpayer awareness on taxpayer compliance, (2) The influence of taxpayer awareness on taxpayer compliance with tax sanctions as an intervening variable. The sample for this research is 100 individual taxpayers who carry out business activities and freelance work in Ambon City. The sampling technique uses the Slovin formula. Research data was collected using a questionnaire. The research results show that: (1) Taxpayer Awareness influences Taxpayer Compliance, (2) Tax Sanctions cannot mediate the influence of Taxpayer Awareness on Taxpayer Compliance
Co-Authors Achmad, Alda Puspita Adonia A. Batkunde Ahuluheluw, N Basuki, Ferry H Batkunde, Adonia. A. CHRISTINA SOSOSUTIKSNO DEDY ANDRIO M KARATEM Djamaluddin, Nabilla FRANCO BENONY LIMBA Gainau, Paskanova Christi Gaspersz, Yesica Thelma Gudono Gudono Hempry Putuhena Jefry Gasperzs Juwilda Febrianti Kriswantini, Dwi Laitupa, Muhammad F Lakussa, Silviya Mellvi Leiwakabessy, Theofilia F F Lenggono, Tirza O Lewaru, Trisna Sary Limba, Franco Benony LINDA GRACE LOUPATTY Nilam Binti Baharudin Pattinaja, Elna M Rehatta, Valensia Ribka Bonara Selong, Rindy Ribka Sitanala, Theresia F Soepriadi, Dewi N Syaranamual, Shinta Temalagi, Selva Tirsa O. Lenggono USMANY, ALFRIN ERNEST MARTHEN Usmany, Paul Wael, Achmad Ramly Yuyun Layn