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All Journal 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 Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business 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 Journal of Artificial Intelligence and Digital Business PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi JAKBS Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Journal Economics Technology and Entrepreneur Jurnal Kajian Ekonomi dan Manajemen Indonesia GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Kompetitif Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi
CHRISTINA SOSOSUTIKSNO
Faculty Of Economics & Business, Pattimura University, Ambon, Indonesia
Religion Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH TEKANAN ANGGARAN WAKTU, MOTIVASI DAN INTEGRITAS TERHADAP KUALITAS AUDIT: Studi Empiris pada Inspektorat Kota Ambon dan Inspektorat Provinsi Maluku Christina Sososutiksno; Irene Intan Risakotta
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.443

Abstract

This study aims to determine the effect of time budget pressure, motivation and integrity on audit quality. The independent variables in this study are time budget pressure, motivation and integrity. The dependent variable in this study is audit quality. The data in this study are primary data obtained from distributing questionnaires directly to 27 auditors of the Ambon City Inspectorate and 22 Maluku Provincial Inspectorate auditors. The results of multiple linear regression research state that the time budget pressure variable has a negative effect on audit quality, while the motivation and integrity variables have a positive effect on audit quality
Implementation of Non-Cash Transactions in Regional Financial Management at the Regional Financial and Asset Management Agency of Central Maluku Regency Valentina Latumahina; Christina Sososutiksno; Ferry H. Basuki
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 4 No. 2 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2451

Abstract

This study aims to examine the implementation of non-cash transactions in regional financial management at the Regional Finance and Asset Management Agency of Central Maluku Regency. The main informants used in this study were 4 people and 2 supporting informants. The analysis method used is the Quantitative Method. The results showed that communication indicators, informants about the implementation of non-cash transactions in the Regional Finance and Asset Management Agency of Central Maluku Regency, most employees in the finance department already understand the application of non-cash transactions. Human resource indicators have been used effectively, but still need to be improved, especially with regard to human resources. Indicators in the position of the application of non-cash transactions at the Regional Financial and Asset Management Agency of Central Maluku Regency show that the Treasurer must have more expertise and skills in carrying out its duties and functions. Indicators of bureaucratic structure are quite good. This is because there is a policy that regulates non-cash transactions and can be used as a standard to carry out non-cash transactions at the Regional Finance and Asset Management Agency of Central Maluku Regency.
PENGARUH PARTISIPASI ANGGARAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL PADA PERANGKAT DAERAH DI KABUPATEN MALUKU TENGGARA Fitria Fitria; Christina Sososutiksno; Kevin Hermanto Tupamahu; Jefry Gasperz; Salomi Jacomina Hehanusa
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14703

Abstract

This research aims to examine the effect of budget participation and motivation on managerial performance in The Local Bureaucracy in Southeast Maluku Regency. This study uses a quantitative approach. The population in this study were three people from each The Local Bureaucracy within the Southeast Maluku Regency Government. The sample was determined using the census method and obtained 123 respondents. The research results show (1) budget participation has a positive and significant effect on managerial performance in The Local Bureaucracy in Southeast Maluku Regency; and (2) motivation has a positive and significant effect on managerial performance in The Local Bureaucracy in Southeast Maluku Regency.
PENGARUH PEMAHAMAN SAK EMKM DAN KESIAPAN PELAKU UMKM TERHADAP MINAT IMPLEMENTASI SAK EMKM Firloy, Rani; Sososutiksno, Christina; Limba, Franco
Jurnal Kajian Ekonomi dan Manajemen Indonesia (JKEMI) Vol. 1 No. 2 (2023): Jurnal Kajian Ekonomi dan Manajemen Indonesia
Publisher : Yayasan Pendidikan Islam Amal Shaleh Kombongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61079/jkemi.v1i2.13

Abstract

This study aims to empirically examine the Effect of Understanding SAK EMKM and Readiness of MSME Actors on Interest in Implementing SAK EMKM. This study used quantitative research with a descriptive approach. Sampling technique using nonprobability sampling with accidental sampling. This study processed primary data obtained using questionnaires distributed to 73 MSME actors in Aru Islands Regency obtained using the Slovin technique. The tool used to analyze the relationship of variables in this study was SPSS V.25. The results of this study show that the Understanding of EMKM SAK and the Readiness of MSME Actors have a positive and significant effect on the Interest in the Implementation of EMKM SAK in the Aru Islands Regency consisting of micro and small enterprises
PEMBERDAYAAN EKONOMI KREATIF PADA KELOMPOK IBU-IBU PKK DESA GALALA Jefry Gasperz; Christina Sososutiksno; Yuyun Yuniarti Layn; jabida Latuamury; Revy Wilhelmina Silooy; Franco B. Limba; Shella Gilby Sapulette; Alfrin Ernest M. Usmany; Kathleen Asyera Risakotta; Trisye M. Kilay; M. Rifkhi Fauzan S.; Zalni
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): PUBLICA: Jurnal Pengabdian Masyarakat, April 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v1i2.21

Abstract

Kegiatan pengabdian kepada masyarakat melalui pemberdayaan ekonomi kreatif pada kelompok ibu-ibu PKK. Tujuan dilakukannya kegiatan ini untuk memberikan pemahaman tentang ekonomi kreatif di era digital sehingga mampu berpikir kreatif dan inovatif terkait pengembangan produk dan pemasarannya, serta mengubah pola piker untuk menumbuhkembangkan jiwa kewirausahaan yang produktif. Sosialisasi materi disampaikan dengan metode presentasi dan diskusi, serta diikuti oleh 35 peserta ibu-ibu PKK Desa Galala. Berdasarkan hasil pelaksanaan pengabdian, disimpulkan bahwa peserta sangat antusias dan semangat. Mereka terlibat secara langsung dalam sesi diskusi. Adanya pengabdian ini memberikan kontribusi bagi pengembangan usaha mereka dan mendapatkan respon yang positif dari peserta untuk meningkatkan pemahaman, keterampilan dan strategi pemasaran dalam mempromosikan usaha mereka.
Faktor-faktor yang berpengaruh terhadap penyerapan anggaran dengan komitmen organisasi sebagai variabel moderasi Sososutiksno, Christina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The purpose of this research is to examine the influence of Budget Planning, Budget Execution, and Human Resource Competence on Budget Absorption with Organizational Commitment as a Moderating Variable. The sample used in this research is an employee who handles budget management, amounting to 40 respondents. This type of research is quantitative research, namely by distributing questionnaires to respondents. The data analysis carried out proves that Budget Planning and Human Resource Competence have a positive and significant effect on Budget Absorption but if Budget Execution does not affect budget absorption then organizational commitment does not moderate Budget Planning, Budget Execution, and Human Resource Competence on Budget Absorption.
PENGARUH AUDIT FEE, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022) Christina Sososutiksno; Putri Sucita Deeng
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.10229

Abstract

The aim of this research is to determine the effect of audit fees, audit tenure and audit rotation on audit quality. The sample used in this research is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2022. Data were analyzed using SPSS. The results of this study indicate that audit fees have no effect on audit quality. This can occur because the determination of audit fees has been officially regulated by IAPI, so that it does not directly affect audit quality. Audit tenure affects audit quality, indicating that the longer the tenure, the more competent the auditor will be because the auditor understands internal control, accounting information systems, and company-specific risks. Audit rotation has no effect on audit quality, indicating that auditors who have a professional attitude will act independently in carrying out audits so that it is good to do audit rotation or not if an auditor upholds independence will not be affected by things that can reduce audit quality.
Key Factors Affecting the Value of Energy Sector Companies Lona, Benedicta Leonie Chintia Btari; Sososutiksno, Christina; Usmany, Paul
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2894

Abstract

The purpose of this study is to empirically test the effect of Debt-to-Equity Ratio (DER) and Return on Asset Ratio (ROA), moderated by Good Corporate Governance (GCG), on the Company's Value. This research is conducted using a quantitative approach with four variables. The independent variables are Debt to Equity Ratio (DER), Return on Assets (ROA), and Good Corporate Governance as the moderating variable, while the dependent variable is the Company's Value (Price to Book Value). The study was conducted on the Indonesia Stock Exchange during the period 2021-2023, and the data were sourced from the official Indonesia Stock Exchange website, with a population and sample consisting of 31 companies in the Energy Sector, specifically the Oil, Gas, and Coal Sub-sectors. The results of the analysis using robust regression show that the independent variable (X1) does not affect Y, with a probability value greater than alpha, while the independent variable (X2) significantly affects Y. Furthermore, the interaction between variable (X1) and the moderating variable is not able to significantly moderate the effect of variable X1 on Y, and the interaction between variable X2 and the moderating variable is also not able to significantly moderate the effect of variable X2 on Y.
The Effect of Leverage and Political Connections on the Performance of State-Owned Enterprises Latif, Rahmawati; Usmany, Paul; Sososutiksno, Christina
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2895

Abstract

This study aims to examine the influence of leverage and political connections on the performance of state-owned enterprises (SOEs) with good corporate governance (GCG) as a moderating variable. The research uses a quantitative approach, with the population consisting of SOEs listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling, resulting in 13 companies being chosen as the study's subjects. The results of the study indicate that leverage negatively affects company performance, meaning that the higher a company's debt, the lower its performance. Conversely, political connections have a positive impact on performance, suggesting that political involvement can provide advantages in enhancing a company's performance. Additionally, good corporate governance is found to positively influence company performance, reinforcing the importance of sound governance in supporting operational success. Good corporate governance also acts as a moderating variable. GCG weakens the negative relationship between leverage and company performance, while strengthening the positive impact of political connections on performance. This indicates that strong governance practices can help mitigate the adverse effects of high leverage and maximize the benefits of political connections that the company may have.
Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Self Efficacy Terhadap Audit Judgment Sososutiksno , Christina; Gaspersz , Alexander Rivan
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.289

Abstract

Adanya kasus krisis kegagalan audit yang dilakukan oleh para akuntan publik atau auditor, terjadinya kasus kegagalan audit dalam periode belakangan ini, telah menimbulkan krisis kepercayaan masyarakat mengenai ketidakmampuan profesi akuntan dalam mengaudit laporan keuangan. Tujuan penelitian ini untuk menguji secara empiris apakah variabel tekanan ketaatan, pengetahuan audit dan self efficacy berpengaruh terhadap audit judgment. Populasi dalam penelitian ini adalah seluruh auditor di kantor BPKP provinsi maluku dengan jumlah sampel sebanyak 40 responden.dengan pengunaan metode kousiner dan mengunakan teknik pengumpulan data yakni spss. Hasil dari penelitian ini tekanan ketaatan tidak berpengaruh terhadap audit judgment, pengetahuan audit dan self efficacy berpengaruh terhadap audit judgment.
Co-Authors ABDILLAH, IBNU Adhar Furqan Azhari Sulaiman Ahmad, Nadia Ainun Ayu Samalehu Ajuputrawan Ajuputrawan Alexander Rivan Gaspersz Alfrin Ernest M. Usmany Alpian Garoma Altje Delaya Tamole Ana Marsya Ode Askam Tuasikal Atarwaman, Rita J.D. Audi Anjani Ialuhun Basuki, Ferry H. Basuki, Ferry. H. Batkunde, Adonia Anita Bernadus, Theovilia L Buamona, Lilis A Buamona, Sikua Buton, Ririn Charlous Kermite Darlisa Tomia Dewi Nidia Soepriadi Dudung, Jogy Dwi Hariyanti Dwi Haryanti eiwakabessy, Theophilia Fina F L Engko, Cecilia Erwin Dien, Marion Fanesa Aulana Laisouw Febbraio Pierre Alfons Ferry H. Basuki Ferry H. Basuki Ferry H. Basuki Ferry Hendro Basuki Firloy, Rani Fitria Fitria Fitria Fitria Franco B. Limba Franco B. Limba Franco Benony Limba Franco Benony Limba Gaspersz , Alexander Rivan Gasperz, Jefry Jef Giofany Monik Luhukay Gita, Wa Hehanusa, Salomi Jacomina Hehanussa, Ivara Sefry Claudya Hukunala, Herti Irene Intan Risakotta Iyonna Jermina Salakay Jabida Latuamury Jabida Latuamury Jefry Gaspersz Jefry Gasperz Jefry Gasperz Jefry Gasperz Kathleen Asyera Risakotta Kathleen Asyera Risakotta Kaya, Almendo Kevin Hermanto Tupamahu KURNIAWAN , RIFKI Laitupa, Muhammad Fadillah Latif, Rahmawati Latuamury, Jabida Limba, Franco Limba, Franco Benony Lona, Benedicta Leonie Chintia Btari M. Rifkhi Fauzan S Manusiwa, Priskilla C Margaretha Titaley Marsha Jessica Ayal Matulessy, Agusthinus Maxwell Gilbert Malaihollo Meldy Amelia Seleky Mila, Pijai Nadia Indra Nazliza, Mutiara Nopita Sirait Nur Irnawati Ingratubun Nur’Inshani Armalia M. Serang Paskanova Ch. Gainau Paulus, Veronica A. Pranatalindo Simanjuntak Pranatalindo Simanjuntak Putri Dewi Nur Asis Putri Sucita Deeng Radjawane, Erik P Rahmadani Bugis Resty Hairunnisya Pulu Hattumena Retanubun, Andre Pratama Revi W. Silooy Revy W. Silooy Revy Wilhelmina Silooy Rintan Dwi Saputri Risakotta, Kathleen Asyera Rita J.D. Atawarman Rita JD Atarwaman Rita JD Atarwaman Rosaria Anjali Rettobjaan Saleha Jomat Mawar Salomi J. Hehanussa Salomi Jacomina Hehanusa Samu-samu, Bernardo J Sapulette, Shella Gilby Sarlina Samal Shealfa H. Latuheru Shella Gilby Sapulette Shella Gilby Sapulette Shella Gilby Sapulette Simanjuntak, Pranatalindo Siompo, Fitriyani Siti Arifah Sohilauw, Muhammad Atarafly Simasima Suat, Siti Jumiati Talabessy, Loudrik TALAHATU, STYVEN Theresia F. Sitanala Tibalia, Marsya Ester Dominique Titi Nurhayati Luhulima Tomia, Wa Inje Trisna Prasetyaningrum Trisye M. Kilay Tualeka, Bijiroho Tunjanan, Julius K Tutuarima, Yonry Gerald Usmany, Alfin Ernest Marthen Usmany, Paul Valentina Latumahina Vivin Wance Wa Nuriyati Wael, Achmad Ramly Yuyun Y. Layn Yuyun Yuniarti Layn Zahrah Syahirah Rahawarin Zalni Zubair Zubair