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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ekonomi dan Bisnis Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Sari Tamayani Tjio
Universitas Pattimura
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Comparative Analysis of Inherent Risk, Risk Management Quality and Risk Across Eight Risk Types at PT Bank Maluku Malut Alend Talla; Zahra; Sari Tamayani Tjio
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.1989

Abstract

This study aims to analyze and compare inherent risk, risk management quality, and residual risk across eight types of risk at PT Bank Maluku Malut during the period 2022–2024. This research employs a descriptive-quantitative method with a comparative approach, utilizing secondary data derived from quarterly and annual risk profile reports. The results indicate that the bank’s overall risk profile was categorized as PK-2 (controlled risk) in 2022 and 2024, while it increased to PK-3 (moderate risk) in 2023. This escalation was primarily driven by a decline in risk management quality, particularly in operational, liquidity, and compliance risks. Conversely, legal and reputational risks consistently remained at a low level and were effectively managed. These findings suggest that fluctuations in inherent risk are not always accompanied by proportional improvements in risk management quality, thereby affecting the bank’s residual risk profile. Therefore, this study highlights the importance of implementing an integrated risk management system, such as Enterprise Risk Management (ERM) based on the COSO 2017 framework, supported by digital monitoring systems and enhanced human resource competencies, to ensure sustainable risk control and organizational performance.
PENGUATAN JIWA KEWIRAUSAHAAN DAN LITERASI AKUNTANSI UMKM PADA GURU DAN PEGAWAI SMP NEGERI 7 MALUKU TENGAH Senda Yunita Leatemia; Emi Boki; Sari Tamayani Tjio; Zahra; Yana Mustika
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2364

Abstract

In its development, the cultivation of entrepreneurial values is not only among entrepreneurs and the business world, but has also penetrated into the world of education. Entrepreneurship in education aims to make humans holistically, as human beings who have character, understanding, and skills as entrepreneurs. The problem related to the service carried out is whether teachers and school employees have an entrepreneurial spirit and understand the financial recording of the business being carried out. The purpose of this service is to obtain an overview of how to foster the spirit of entrepreneurship for teachers and school employees. The method of achieving this service goal is in the following stages (1) preliminary study (literature and field observation); (2) problem identification; (3) problem formulation; (4) determination of service goals; (5) socialization; (6) interviews; (7) analysis of service results; and (8) conclusions and suggestions.
Analisis Ketahanan Pangan Berbasis Perikanan Tangkap terhadap Stabilitas Harga dan Kesejahteraan Rumah Tangga di Kotan Ambon Lisye Magdalena Liur; Wiljan Atfentia Kotngoran; Sari Tamayani Tjio; Teddy Christianto Leasiwal; Andre Sapthu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3452

Abstract

This study analyzes the influence of availability and continuity of fish supply (KKPI), household fish access (APIRT), and household food utilization and resilience (PRPRT) on household welfare (KRT) with fish price stability (SHI) as mediation in Ambon City. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) with 190 observations. The measurement model met convergent validity, discriminant validity, and reliability criteria. The structural model demonstrated moderate explanatory power for SHI (R²=0.561) and strong explanatory power for KRT (R²=0.707). All seven direct effect hypotheses were accepted, with PRPRT having the largest total effect on KRT (β=0.458). Mediation analysis revealed that SHI partially and complementarily mediates the relationships between KKPI, APIRT, PRPRT and KRT. The findings confirm that fish price stability serves as an important transmission mechanism, though not the sole channel, through which fisheries-based food security affects household welfare. This research provides implications for integrated policies that simultaneously address supply continuity, household access, utilization capacity, and price stabilization to enhance household welfare in coastal communities.
The Role of Risk-Based Internal Audit in Improving Fraud Detection Capability: Moderation of Information Technology Systems In The Central Maluku Regency Government Pranatalindo Simanjuntak; Jefry Gasperz; Sari Tamayani Tjio; Christy Clayde Latuperissa
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 3 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i3.3311

Abstract

This study examines the impact of Risk-Based Internal Auditing (RBIA) on fraud detection (FD) capabilities and investigates the moderating role of Information Technology Systems (ITS) in this relationship. Fraud remains a significant challenge in public sector financial management particularly within local governments, where geographical dispersion and resource constraints can hinder effective oversight. A quantitative survey approach was employed, involving 32 Government Internal Supervisory Apparatus (APIP) auditors from the Central Maluku Regency Inspectorate. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that RBIA influences FD (β = 0.448, p < 0.001), and ITS also impacts FD (β = 0.352, p < 0.001). Furthermore, the interaction between RBIA and ITS significantly affects FD (β = 0.170, p < 0.001), suggesting that ITS strengthens the relationship between RBIA and fraud detection capabilities. These findings imply that integrating risk-based auditing with robust information technology can enhance the ability of local government auditors to identify potential fraud. The study offers practical insights for local governments in archipelagic regions, where geographical fragmentation and operational constraints necessitate audit approaches supported by effective information technology systems. The findings highlight the importance of strengthening both risk-based audit practices and technological capacity to improve fraud oversight and accountability within local government.
Co-Authors Alend Talla Andre Sapthu Christy Clayde Latuperissa Emi Boki Jefry Gasperz Lisye Magdalena Liur Pranatalindo Simanjuntak Senda Yunita Leatemia Teddy Christianto Leasiwal Wiljan Atfentia Kotngoran Yana Mustika Zahra