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All Journal Jurnal Pendidikan Akuntansi (JPAK) SOSIALITA Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal ASET (Akuntansi Riset) Kajian Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Riset Akuntansi Inkubis: Jurnal Ekonomi dan Bisnis Media Akuntansi Perpajakan Manis : Jurnal Manajemen dan Bisnis PAPUMA: Journal of Comunnity Services Jurnal Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Ferry Hendro Basuki
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH LOCUS OF CONTROL, FINANCIAL LITERACY, DAN INCOME TERHADAP KEPUTUSAN INVESTASI EMAS (STUDI EMPIRIS PADA NASABAH PRODUK MULIA DI PT. PEGADAIAN (PERSERO) CABANG AMBON) Mualim, Al’Fisra Salvia; Basuki, Ferry Hendro; Latuamury, Jabida
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.91-108

Abstract

The purpose of this study is to find out whether there is an influence of locus of control, financial literacy, and income on the gold investment decisions. This type of research uses quantitative methods with a sample of 50 respondents. Sources of data obtained in this study from distributing questionnaires. While the data analysis technique used in this study uses multiple linear regression analysis. The results of this study indicate that locus of control has a positive and significant effect on gold investment decisions. Financial literacy has a positive and significant effect on gold investment decisions. Income has a positive and significant effect on gold investment decisions
Pengelolaan Corporate Social Responsibility (CSR) Pada Program The Gade Clean And Gold Sebagai Upaya Meningkatkan Pendapatan Masyarakat Dengan Mengurangi Sampah Di Kota Ambon: (Studi Kasus Pada PT. Pegadaian Kantor Area Ambon) Basuki, Ferry Hendro; Liptiay , Janes R
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2298

Abstract

Social and environmental issues have gained attention from business actors due to their potential impact on the environmental ecosystem and the company's image in the eyes of investors. Corporate Social Responsibility (CSR) is a company's commitment to creating a positive impact on the environment and the surrounding community. High waste production and lack of coordination in waste management have led to serious health and environmental problems. This study aims to understand the planning, implementation, and effectiveness of The Gade Clean and Gold Program. This research uses a qualitative method with a case study approach. Data collection is done through interviews, observations, and documentation. The data analysis methods used are data reduction, data presentation, and drawing conclusions. Triangulation is used to test the validity of the data. Based on the research results, program planning focuses on empowering and educating the community to be environmentally conscious. In the program implementation, the lack of communication regarding facilities and infrastructure, as well as the absence of a well-structured organization in the waste bank, hinder operational activities. The effectiveness of the program creates positive awareness among the community regarding waste management, and the benefits of waste separation can increase income through gold savings. Keyword: Green Economy,CSR Management,The Gade Clean and Gold, Income
Pengaruh Religiusitas dan Tax Morale terhadap Perilaku Kepatuhan Wajib Pajak Basuki, Ferry Hendro; Henny Gomies
Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i2.3032

Abstract

Abstract. The growth of economic in every country around the world got threatened because spread of corona virus. Any effort have been made to increase the country’s economic growth, which is by increasing tax revenues because taxex are one of the country’s largest source of income. To increase tax revenues, it requires high taxpayer compliance behavior, that influenced by several factors.Therefore, this study was conducted to examine the effect of religiosity and tax morale on the compliance behavior of individual taxpayers in Ambon and the sample was Protestant Christian taxpayers using quantitative research methods. One hundred questionnaires were distributed to respondents with a 100% returned. There are two hypotheses in this study, namely the effect of religiosity on taxpayer compliance behavior and the effect of tax morality on taxpayer compliance behavior. The results showed that religiosity and tax morale had a positive and significant effect on taxpayer compliance behavior in Ambon. Abstrak. Pertumbuhan perekonomian berbagai negara di seluruh dunia terancam akibat penyebaran virus corona secara global. Berbagai usaha dilakukan demi meningkatkan pertumbuhan ekonomi negara, salah satunya dengan cara meningkatkan penerimaan pajak karena pajak merupakan salah satu sumber pendapatan terbesar negara. Dalam meningkatkan penerimaan pajak dibutuhkan perilaku kepatuhan Wajib Pajak yang tinggi pula, yang mana perilaku tersebut dipengaruhi oleh beberapa faktor. Untuk itu, penelitian ini dilakukan untuk menguji pengaruh religiusitas dan tax morale terhadap perilaku kepatuhan Wajib Pajak Orang Pribadi di Kota Ambon dengan sampelnya yaitu Wajib Pajak yang beragama Kristen Protestan dengan menggunakan metode penelitian kuantitatif. Seratus kuesioner dibagikan kepada responden dengan tingkat pengembalian kuesioner sebesar 100%. Terdapat dua hipotesis dalam penelitian ini, yaitu pengaruh religiusitas terhadap perilaku kepatuhan Wajib Pajak dan pengaruh tax morale terhadap perilaku kepatuhan Wajib Pajak. Hasil Penelitian menunjukkan bahwa religiusitas dan tax morale berpengaruh positif dan signifikan terhadap perilaku kepatuhan Wajib Pajak di Kota Ambon.
The Effect of Audit Knowledge, Accountability and Independence on Internal Audit Quality Alkatiri, Ali; Basuki, Ferry Hendro; Loupatty, Linda Grace
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2689

Abstract

This study evaluates the influence of audit knowledge, accountability, and independence on the quality of internal audits at the Regional Inspectorate Office of East Seram Regency, Maluku Province. Using a quantitative approach, the study involved 30 auditors as samples, with data collected through questionnaire surveys. The analysis was conducted using Multiple Linear Regression to test the influence of these variables. The results indicate that audit knowledge has a positive and significant effect on the quality of internal audits. However, the variables of accountability and independence do not show a positive and significant effect on the quality of internal audits. The study emphasizes the importance of enhancing audit knowledge to improve internal audit quality, while the aspects of accountability and independence do not demonstrate a significant relationship in the context of this research.
Accounting Learning Behavior in Project-Based Classroom: Method, Environment, Behavioral Control Gainau, Paskanova Christi; Sijabat, Asiani; Leatemia, Senda Yunita; Basuki, Ferry Hendro
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the factors that influence students' learning behavior in a project-based accounting class. A quantitative approach was employed by distributing questionnaires to students after they participated in group projects in the Accounting Computerization course at the Faculty of Economics and Business, Pattimura University. The study collected data on students’ perceptions of the project-based classes they had undertaken. Multiple regression analysis was conducted using SPSS 28 as the data analysis tool. The results indicate that attitude does not influence accounting learning behavior. Furthermore, project-based learning methods, environment, and behavioral control have a significant influence on the learning behavior of accounting students. Project-based learning methods provide ample space for students to be directly involved in problem-solving, thereby increasing engagement, interaction, and collaboration with group members and instructors, and fostering positive learning behaviors. The strength of this influence is demonstrated by an R-squared value of 68.7%, which indicates that the influence between variables falls into the strong category. The better the learning environment and behavioral control, the more positive the learning behavior.
FISCAL TRANSPARENCY AND DEMOCRATIC GOVERNANCE: THE MEDIATING ROLE OF PUBLIC SECTOR ACCOUNTING SYSTEMS Ferry Hendro Basuki; Trisna Prasetyaningrum; Alexander Gasperz
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fiscal transparency is a key prerequisite for realizing democratic and accountable governance. In the context of modern democracy, fiscal information disclosure serves not only as an instrument for public oversight of state financial management but also as a mechanism to strengthen government legitimacy and increase public participation in the decision-making process. However, the level of effective fiscal transparency is significantly influenced by the quality of the public sector accounting system used by the government. This study aims to examine the relationship between fiscal transparency and democratic governance by positioning the public sector accounting system as a mediating variable. The research method used is a systematic literature review of international scientific journals, reports from international institutions, and relevant policy documents in the fields of public finance, government accounting, and governance. The results of the study indicate that a reliable, standardized, and transparency-based public sector accounting system plays a significant role in bridging the relationship between fiscal openness and strengthening democratic principles, such as accountability, responsiveness, and public oversight. A weak accounting system tends to hinder stakeholders' utilization of fiscal information, thereby reducing the positive impact of fiscal transparency on the quality of democratic governance. This study emphasizes the importance of reforming and strengthening the public sector accounting system as an institutional foundation to support meaningful and sustainable fiscal transparency within a democratic governance framework.
BIG DATA ANALYTICS IN PUBLIC SECTOR AUDIT: TRANSFORMING RISK ASSESSMENT AND FRAUD DETECTION Ferry Hendro Basuki; Rita J. D. Atarwaman; Yuyun Yuniarti Layn
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

The development of big data technology has brought about significant transformations in public sector audit practices, particularly in the areas of risk assessment and fraud detection. This study aims to comprehensively examine how big data analytics (BDA) is used in public sector audits through a literature review approach. By analyzing various previous studies, this article identifies the role of BDA in expanding the scope of audit analysis, improving the accuracy of risk assessments, and accelerating the fraud detection process through the use of intelligent algorithms and predictive analytics techniques. The study also highlights the challenges faced, including limited data quality, privacy issues, auditor skills, and the readiness of public institutions to adopt such technology. The results indicate that the application of BDA has the potential to improve the effectiveness and efficiency of public sector audits, while strengthening the accountability and transparency of state financial management. These findings provide academic contributions to modern auditing literature and offer practical implications for auditors and policymakers in formulating digital transformation strategies for public sector audits.
PESTISIDA NABATI DAUN PEPAYA UNTUK PERTANIAN BERKELANJUTAN DAN PRODUKTIVITAS DI DESA GUMUK, BANYUWANGI Herlambang, Bagus; Hariyadi, Edy; Alfianti, Selfi; Putri, Bella Ayu Widya; Rizkiana, Waheda Budi; Viola, Imelda Indra; Pitaloka, Diah Ayu; Altamarix, Nabila Risqita; Dewi, Lyca Shelya; Maulana, Muhammad Ilham; Hayata, Schatzi Bintang; Indriyawati, Vhiranita Audrey; Basuki, Ferry Hendro
PAPUMA: Journal of Community Services Vol. 4 No. 01 (2026): April 2026
Publisher : Department of Agronomy, Faculty of Agriculture, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/papuma.v4i01.60002

Abstract

This community service program, implemented by Universitas Jember in Gumuk Village, Licin District, Banyuwangi, focuses on the development of sustainable industrial agriculture through the use of papaya leaf-based biopesticides (PEPACIDA). The program was conducted using a participatory approach involving observation, training, and direct mentoring of local farmers. Papaya leaves (Carica papaya L.), combined with garlic, were processed into a liquid biopesticide and tested on rice and corn plants. The results showed significant effectiveness in reducing pest attacks such as Spodoptera frugiperda (Army caterpillar), Leptocorisa acuta (grasshopper), and Fulgoroidea (planthopper) without leaving harmful residues in the environment. Farmers reported increased awareness of environmentally friendly practices and reduced dependence on chemical pesticides. This initiative not only increased agricultural productivity but also encouraged environmental conservation and local self-reliance in pest control management.
The Effect of Environmental, Social, and Governance (ESG) Disclosures on Firm Value Measured by Tobin’s Q: Evidence from Hospital and Pharmaceutical Sectors in Indonesia (2021–2024) Yanuar Ramadhan; Ferry Hendro Basuki
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.220

Abstract

Background: ESG disclosure has become increasingly important, particularly in Indonesia’s healthcare sector, where hospitals and pharmaceutical companies must balance profit with environmental and social accountability amid growing regulatory and stakeholder demands. Objective: This study explores the link between ESG integration and healthcare company valuation, assessing firm value through Tobin’s Q, which compares a business’s market price to its recorded assets. Methods: Using EViews for analysis, this quantitative study applied multiple linear regression to evaluate how ESG factors influenced firm value between 2021 and 2024, drawing from public annual and sustainability reports. Results: The study indicates that a company’s value is partially driven by its social and environmental performance. Effective green practices and community engagement tend to foster more favorable perceptions from the investment community. However, since governance does not significantly affect valuation, investors appear to focus more on how firms treat the environment and society rather than on specific administrative or board-level policies. Conclusion: Findings from this study support legitimacy theory, suggesting that healthcare businesses prioritize building trust with communities and investors to align with social expectations. This strategic alignment enhances market standing and results in higher corporate valuation.
Analisis Kesehatan Finansial dan Going concern PT X dan PT Y di KAP T Sitaresmi Amarita Nirina; Nurul Fitriani; Ferry Hendro Basuki
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9690

Abstract

This study aims to analyze the financial health and evaluate the going-concern status of PT X and PT Y using financial ratio analysis and the Modified Altman Z-Score model (1995). A descriptive quantitative approach was employed, utilizing secondary data specifically audited financial statements for the 2023–2025 period obtained during an internship at Public Accounting Firm (KAP) T. The analysis involved measuring liquidity, solvency, and profitability ratios, which were then integrated with Altman Z-Score calculations to identify potential financial distress. The results indicate that both companies maintained healthy financial conditions throughout the observation period. PT X demonstrated strengths in liquidity and capital structure, with a current ratio of 2,448% and a debt-to-equity ratio of 6%, whereas PT Y exhibited superior profitability performance, recording a return on assets of 9% and a net profit margin of 26%. Altman Z-Score calculations consistently placed both PT X and PT Y in the Safe Zone, with scores of 20.30 and 18.40, respectively, in 2025. These findings suggest that neither entity showed signs of financial distress or material uncertainty casting significant doubt on their ability to continue as a going concern, thereby supporting the issuance of an Unqualified Opinion. Practically, this study demonstrates that combining financial ratio analysis with the Altman Z-Score model serves as an effective analytical procedure to support going-concern evaluations in accordance with Auditing Standards.
Co-Authors Alexander Gasperz Alfianti, Selfi Alkatiri, Ali Altamarix, Nabila Risqita Bagus Herlambang CHRISTINA SOSOSUTIKSNO Christy Evelyn Ferdinandus Dewi, Lyca Shelya Dwi Hariyanti Edy Hariyadi Gainau, Paskanova Christi Hartina Husein Hartina Husein Hayata, Schatzi Bintang Henny Gomies Indriyawati, Vhiranita Audrey Latuamury, Jabida Liptiay , Janes R Loupatty, Linda Grace Mualim, Al’Fisra Salvia Muhammad Ilham Maulana Nurul Fitriani Pertiwi, Tiara Trias Pitaloka, Diah Ayu Putri, Bella Ayu Widya Rita J. D. Atarwaman Rizkiana, Waheda Budi Senda Yunita Leatemia Sijabat, Asiani Sitaresmi Amarita Nirina Trisna Prasetyaningrum Viola, Imelda Indra Yanuar Ramadhan Yuyun Yuniarti Layn