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All Journal Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Raflesia Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation JURNAL LENTERA AKUNTANSI Jurnal Abdi Masyarakat Indonesia Jurnal Bina Bangsa Ekonomika Gemilang: Jurnal Manajemen dan Akuntansi PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Kajian Ekonomi dan Manajemen Indonesia GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi

CHRISTINA SOSOSUTIKSNO

Faculty Of Economics & Business, Pattimura University, Ambon, Indonesia

Author-ID : 1381389

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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RELATION OF TIME BUDGET PRESSURE BY DYSFUNCTIONAL BEHAVIOUR AND ITS INFLUENCE TO AUDIT QUALITY CHRISTINA SOSOSUTIKSNO
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examine the relation of time budget pressure by dysfunctional behaviour which mirror from behaviour of premature sign-off, under-reporting of time, and audit quality reduction behavior and its influence to audit quality.The respondents are senior auditors at BPK and BPKP. Data for the study were collected from 1 BPK and 3 BPKP. The sampling method used is purposive sampling. In total 220 questionnaires were distributed, 130 can be used in analysis, for response rate of 74 percent. Using structural equation modelling of AMOS (Analysis of Moment Structure) Program, the result of this study indicates that time budget pressure has positive influence to behavior of premature sign-off, under reporting of time, and audit quality reduction behavior. By contrast, dysfunctional behaviour which mirror from behavior of premature sign-off, under-reporting of time and audit quality reduction behavior do not have influence to audit quality. Behavior of premature sign-off has positive influence to audit quality reduction behavior.

Strategi Peningkatan Kompetensi Mahasiswa Akuntansi Melalui Model Pembelajaran Berbasis Praktikum Jefry Gasperz; Christina Sososutiksno; Rita J.D. Atarwaman
JURNAL MANEKSI Vol 8, No 2 (2019): Desember 2019
Publisher : Politeknik Negeri Ambon

Tujuan yang ingin dicapai dalam penelitian ini adalah mengembangkan model pembelajaran praktikum akuntansi sebagai strategi meningkatkan untuk meningkatkan kompetensi mahasiswa di bidang Akuntansi Keuangan. Penelitian ini akan menjawab masalah bagaimana model pembelajaran praktikum akuntansi yang sesuai di program studi akuntansi.Penelitian ini dilaksanakan dalam dua siklus dan setiap siklus terdiri dari empat tahap yaitu perencanaan, pelaksanaan, observasi, dan refleksi. Teknik pengumpulan data berupa: 1) Observasi; 2) Catatan Lapangan; 3) Dokumentasi. Instrumen penelitian berupa: 1) Lembar Observasi Aktivitas Belajar Akuntansi; 2) Catatan Lapangan; 3) Dokumentasi. Adapun perangkat pembelajaran yang digunakan adalah RPS(Rencana Pembelajaran Semester). Teknik analisis data dalam penelitian ini yaitu teknik analisis deskriptif dengan persentase. Analisis ini dilakukan dengan cara mengolah skor Aktivitas Pembelajaran Akuntansi, menghitung persentase rata-rata Aktivitas Pembelajaran Akuntansi, menyajikan data, dan menarik kesimpulan. Indikator keberhasilan yaitu Model Problem Based Learningdengan berbasis Praktikum mencapai nilai di atas 80% untuk setiap indikator Aktivitas Pembelajaran mahasiswa.Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi pada Universitas Pattimura. Sedangkan sampel yang diambil adalah 100 mahasiswa jurusan akuntansi yang akan mengambil mata kuliah akuntansi keuangan. Hasil penelitianmenunjukkan bahwa implementasi Model Problem Based Learning dapatmeningkatkanAktivitasBelajarAkuntansi.Haltersebutdidukung olehdatapenelitian yangmenunjukkanadanyapeningkatanpada delapan indikatoryang diamati. Secara umum, AktivitasBelajarAkuntansi juga mengalami peningkatanpadasiklusIdan siklusII. Penelitianyangakandatangpenelitidiharapkanlebihtelitidalam melakukanpengamatan sehinggadapatdiperolehdatayangbenar-benar mewakili kondisiAktivitasBelajarAkuntansi.

Good Company Governance And Risk Management On Company Value With Bank Performance Jefry Gasperz; Christina Sososutiksno; Franco Benony Limba
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1040

Economics movements either real sector or monetary sector undergo dynamic development and affect the economy banking sector. This study aims to elucidate bank performance preceding and proceeding the administration of regulation of Financial Service Authority and distinctive evaluation between GCG and risk management. This study is an approach used to observe all demands and information related to corporation values (Banks) which can be completely prepared by policy makers. Explanative survey with structural equation modeling analysis is employed. Research samples are state, foreign, and private banks which are accessible from Bank Indonesia (BI) website, 2010 – 2018 period. GCG and Risk Management have a positive effect on company value, while bank performance has a negative effect on company value. GCG has a negative effect on bank performance while risk management has a positive effect on bank performance. The roles of Financial Service Authority influence the average mechanism value of GCG and risk management, meanwhile bank performance and company’s values have no effects when compared with beforehand and afterward the formation of Financial Service Authority.

Reviu Laporan Keuangan Tahunan Koperasi Simpan Pinjam Kota Ambon Jefry Gasperz; Christina Sososutiksno; Franco Benony Limba; Paskanova Ch. Gainau; Shella Gilby Sapulette; Jabida Latuamury
Jurnal Abdi Masyarakat Indonesia Vol 2 No 6 (2022): JAMSI - November 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.547

Koperasi merupakan organisasi yang didirikan guna membantu pemerintah dalam meningkatkan perekonomian masyarakat dan juga mensejahterakan anggotanya. Sebagai sebuah organisasi, koperasi diwajibkan untuk menyusun laporan keuangan yang digunakan untuk mempertanggungjawabkan kinerja koperasi kepada pihak-pihak yang berkepentingan serta sebagai sumber informasi bagi pengambilan keputusan. Namun, ditemui bahwa banyak koperasi yang belum mampu menyusun laporan keuangan sesuai standar yang berlaku serta beberapa kesalahan yang dibuat dalam penyusunan laporan keuangan. Kegiatan pengabdian kepada masyarakat ini dilakukan pada Koperasi Simpan Pinjam Kota Ambon yang dilaksanakan selama tiga hari. Tujuan dilakukannya kegiatan ini adalah untuk melakukan Reviu atas laporan keuangan serta memberikan rekomendasi atas temuan-temuan. Kegiatan ini dimulai dengan melakukan rapat koordinasi bersama pengurus koperasi setelah itu dilakukan proses reviu. Hasil reviu dibuat dalam sebuah laporan untuk proses evaluasi. Hasil reviu menunjukan masih lemahnya sistem pengendalian internal dalam koperasi dan juga terdapat kesalahan pencatatan, pengakuan transaksi serta pelaporan yang tidak sesuai dengan standar akuntansi keuangan.

Peningkatan Kapasitas Kewirausahaan bagi Wanita Wirausaha di Pulau Banda Neira, Kabupaten Maluku Tengah, Maluku Christina Sososutiksno; Jefry Gasperz; Revy W. Silooy; Yuyun Y. Layn; Franco B. Limba; Rita JD Atarwaman; Theresia F. Sitanala; Adonia A. Batkunde
Jurnal Abdi Masyarakat Indonesia Vol 3 No 2 (2023): JAMSI - Maret 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.698

Wanita memiliki peran yang sangat penting dalam keluarga. Salah satu peran tersebut nampak melalui pengelolaan keuangan keluarga yang baik. Banyak wanita yang terjun secara langsung sebagai wirausaha untuk meningkatkan pendapatan keluarganya agar mampu bertahan dalam ketidakpastian yang tinggi. Tujuan dari pelatihan ini agar ibu-ibu pelaku UMKM sebagai wanita wirausaha mampu mengenal karakter seorang wirausaha, meningkatkan kapasitas dirinya serta memiliki strategi yang baik dalam menjaga keberlangsungan usahanya. Pelatihan ini dilakukan di SMA Negeri 1 Banda, Pulau Banda Neira Maluku Tengah dengan melibatkan beberapa wanita wirausaha lokal. Hasil kegiatan ini menunjukan bahwa Peserta memiliki karakter sebagai wirausaha, peserta telah memiliki pengetahuan dan pemahaman tentang apa saja jenis usaha rumahan yang dapat dikembangkan berdasarkan minat serta potensi disekitar mereka. Serta memiliki kesadaran yang baik pentingnya kerjasama dalam membangun usaha bersama melalui kolaborasi bersama dan berani membuka diri untuk mengembangkan usahanya memasuki dunia digital.

FAKTOR YANG BERPENGARUH TERHADAP PERILAKU KECURANGAN AKADEMIK DI MASA PANDEMI COVID-19 Christina Sososutiksno
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 1 (2023): JMBI UNSRAT Volume 10 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i1.45681

Abstract. This study aims to examine the effect of learning motivation, pressure, student integrity, and misuse of information technology on academic cheating during the COVID-19 pandemic in accounting students class 2017 and 2018 Faculty of Economics and Business, Pattimura University, Ambon. This type of research is a quantitative research, using a questionnaire as a research instrument measured by a Likert scale. The sampling technique used was purposive sampling. The population used in this study were accounting students of the Faculty of Economics and Business, Pattimura University class of 2017 and 2018, the number of samples in this study was 87 students. The data analysis technique used is multiple linear regression analysis using IBM SPSS software version 25. The results of this study state that the variables of student integrity and misuse of information technology have a positive and significant effect on academic cheating behavior. However, the variables of learning motivation and pressure partially have a negative and insignificant effect on academic cheating behavior in Accounting students, Faculty of Economics and Business, Pattimura University, Ambon. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh motivasi belajar, pressure, integritas mahasiswa, dan penyalahgunaan teknologi informasi terhadap kecurangan akademik di masa pandemi covid-19 pada mahasiswa akuntansi angkatan 2017 dan 2018 Fakultas Ekonomi dan Bisnis Universitas Pattimura Ambon. Jenis penelitian ini merupakan penelitian kuantitatif, dengan menggunakan kuesioner sebagai instrumen penelitian yang diukur dengan skala likert. Teknik pemilihan sampel menggunakan purposive sampling. Populasi yang digunakan dalam penelitian ini adalah mahasiswa akuntansi Fakultas Ekonomi dan bisnis Universitas Pattimura angkatan 2017 dan 2018, jumlah sampel dalam penelitian ini adalah 87 mahasiswa. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan software IBM SPSS versi 25. Hasil penelitian ini menyatakan bahwa variabel integritas mahasiswa dan penyalahgunaan teknologi informaasi yang berpengaruh positif dan signifikan terhadap perilaku kecurangan akademik. Namun variabel motivasi belajar dan pressure secara parsial berpengaruh negatif dan tidak signifikan terhadap perilaku kecurangan akademik pada mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pattimura Ambon.

THE EFFECT OF TRANSPARENCY, ACCOUNTABILITY AND LEADERSHIP ON THE EFFECTIVENESS OF VILLAGE FUND MANAGEMENT Christina Sososutiksno
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.443

This study aims to empirically examine the effect of transparency, accountability, and leadership on the effectiveness of managing village funds in Haria village and Porto village, kec. Saparua, Kab. Central Moluccas. This research is a quantitative research using primary data, this data was obtained from respondents through a questionnaire which was distributed to 50 village government staff for data collection. The population in this study were government staff of Haria village and Porto village, Kec. Saparua Kab. Central Moluccas. Data analysis used normality test, multicollinearity test, heteroscedasticity test, and multiple linear regression test. The results of the study show that transparency affects the effectiveness of village fund management,

Religiosity And the Fraud Triangle as A Cause of Student Academic Fraud in Online Lectures Christina Sososutiksno; Jefry Gasperz; Adonia Anita Batkunde
Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Vol 8, No 3: MARCH 2023
Publisher : Graduate School of Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jptpp.v8i3.21408

This study aims to test and analyze the influence of moderation of religiosity variables on the impact of independent variables, namely the dimension of the fraud triangle (Pressure, Opportunity, and Rationalization) to dependent variables (student academic cheating actions) during online lectures. This research is essential because the potential for student academic fraud can arise due to the three dimensions of the fraud triangle. This research is a type of quantitative research using questionnaires for data collection. The population in this study were undergraduate students of the Accounting Department, Faculty of Economics and Business, Pattimura University, Ambon. The sample in this study was 92 respondents from the class of 2017-2019. The results of this study show that the three dimensions of the fraud triangle have a direct and significant influence on increasing student academic fraud. Furthermore, the role of the Religiosity variable in moderating (weakening) the impact of the fraud triangle dimension on student academic cheating actions showed positive results for the Pressure and Opportunity variables. Meanwhile, the Rationalization variable cannot moderate or cannot weaken the Student's Academic Cheating Action because it produces negative values

PENGARUH INDEPENDENSI, PROFESIONALISME DAN PENGALAMAN KERJA DALAM KINERJA AUDITOR Christina Sososutiksno
JURNAL LENTERA AKUNTANSI Vol 7, No 1 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i1.764

The purpose of this study was to determine the Effect of Independence, professionalism, and Work Experience on Auditor Performance in the Inspectorate of Maluku and Ambon City. This research method is quantitative research. The sample used is functional auditors work in the inspectorate of Maluku and Ambon City as 40 respondent. Data analysis method is SPSS version 22. The result of this study indicate independence and professionalism have effect on auditor performance, but work experience have not effect on auditor performance.Key words: Independence, Proffesionalism, Work Experience, Auditor Performance

ANALISIS KINERJA RUMAH SAKIT DENGAN MENGGUNAKAN METODE BALANCED SCORECARD DI RUMAH SAKIT BHAYANGKARA TK III AMBON Christina Sososutiksno
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.765

This study aims to analyze the performance of Bhayangkara Hospital TK III Ambon using the balanced scorecard method from a financial perpective, a customer perspective, an internal business process perspective, and a growth and learning perspective. This research is a quantitative descriptive analysis research. Data collection techniques in this study were documentation, questionnaires, and interviews. The result of the study are the financial perspective is measured by 3 ratios, namely the economic ratio is categorized as balanced economy, the efficiency ratio is categorized as inefficient, and the effectiveness ratio is categorized as effective. Internal business for ALOS, BOR, TOI, and BTO are categorized as not ideal, GDR and NDR is categorized as ideal, and growth and learning perspectives through questionnaires are categorized as good.Key words: Performance, Hospital, Balanced Scorecard.

Co-Authors Alfrin Ernest M. Usmany Alfrin Ernest M. Usmany Altje Delaya Tamole Askam Tuasikal Atarwaman, Rita J.D. Basuki, Ferry H. Basuki, Ferry. H. Batkunde, Adonia Anita Dwi Hariyanti Engko, Cecilia Ferry H. Basuki Ferry H. Basuki Ferry Hendro Basuki Firloy, Rani Fitria Fitria Franco B. Limba Franco B. Limba Franco Benony Limba Franco Benony Limba Gaspersz , Alexander Rivan Gaspersz, Jefry Irene Intan Risakotta Jabida Latuamury Jabida Latuamury Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Kathleen Asyera Risakotta Kathleen Asyera Risakotta Kevin Hermanto Tupamahu Laitupa, Muhammad Fadillah Latif, Rahmawati Latuamury, Jabida Limba, Franco Limba, Franco Benony Lona, Benedicta Leonie Chintia Btari M. Rifkhi Fauzan S Muhammad Atarafly Simasima Sohilauw Paskanova Ch. Gainau Putri Sucita Deeng Radjawane, Erik P Retanubun, Andre Pratama Revi W Silooy Revy W. Silooy Revy Wilhelmina Silooy Risakotta, Kathleen Asyera Rita JD Atarwaman Salomi Jacomina Hehanusa Sapulette, Shella Gilby Shella Gilby Sapulette Shella Gilby Sapulette Shella Gilby Sapulette Siompo, Fitriyani Suat, Siti Jumiati Talabessy, Loudrik Theophilia Fina F L eiwakabessy Theresia F. Sitanala Tibalia, Marsya Ester Dominique Trisye M. Kilay Tualeka, Bijiroho Tutuarima, Yonry Gerald Usmany, Paul Valentina Latumahina Wael, Achmad Ramly Yuyun Y. Layn Yuyun Yuniarti Layn Zalni

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