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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 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 PUBLICA: Jurnal Pengabdian Masyarakat 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 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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PENGARUH PARTISIPASI PENGANGGARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH (Studi Empiris di Lingkup Pemerintah Propinsi Maluku) sososutiksno, Christina; Basuki, Ferry Hendro
Jurnal Akuntansi Vol 7 No 2 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.2.87-102

Abstract

This study aims to analyze the influence of Budgetary Participation and Budget Evaluation on the Performance of Government Apparatuses in the Maluku provincial government. The population in this study is the State Civil Apparatus (ASN) in the Maluku Provincial Government which consists of 47 Regional Apparatus Organizations (OPD). The sample consisted of the Head of OPD, Head of Division, Head of Sub- Division, and Staff who were involved in preparing the budget. The data collection method used is a questionnaire. The number of questionnaires distributed was 150 copies (100%) and 132 copies (88%). The analytical technique used in this research is multiple linear regression analysis. The data is processed using the SPSS 20 application. The results of the analysis carried out show that the budgetary participation variable has a positive and significant effect on the performance of government officials with the t-statistics test value of hypothesis one with a coefficient value: 0.19 and a probability value: 0.02. Furthermore, the results of the second hypothesis t statistics test with a coefficient value: 0.13 and a probability value: 0.55, this shows that there is no influence between the budget evaluation variable on the performance variable of the Maluku Provincial Government apparatus.
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
PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI KASUS PADA TOKO AKBAR MARDIKA DI KOTA AMBON) Suat, Siti Jumiati; Sososutiksno, Christina; Layn, Yuyun Yuniarti
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.9.2.109-122

Abstract

SAK EMKM is a financial statement that is regulated in accordance with the preparation standards and limitations in preparing financial statements for MSME actors. This is a responsibility that must be understood and implemented by MSME actors in order to provide convenience for MSMEs in supervising, evaluating and controlling financial conditions in their business. This study aims to find out (1) How the application of SAK EMKM in the preparation of financial statements for MSMEs Toko Akbar, (2) Whatare the problems faced by MSMEs in preparing financial statements in accordance with SAK EMKM. The type of research used in this study is a qualitative descriptive approach. The data collection techniques used are observation, interviews, and documentation. Where the object of research is MSMEs Toko Akbar which was established in 2019. Toko Akbar is located in Mardika market in Ambon City and sells glassware. The results showed: (1) Toko Akbar MSMEs already know accounting even though the application of accounting and financial statements that have been presented manually and simply, Toko Akbar MSMEs have implemented EMKM SAK in the preparation of their financial statements, (2) The obstacles faced by Toko Akbar MSMEs in preparing their financial statements are not having human resources who have the ability to compile financial statements and Toko Akbar MSMEs do not have computers, This is what becomes an obstacle because the application or software cannot be used.
PENGARUH PENDIDIKAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN EKSPEKTASI PENDAPATAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA (STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS PATTIMURA AMBON) Siompo, Fitriyani; Sososutiksno, Christina; Laitupa, Muhammad Fadillah
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.9.2.123-140

Abstract

Through entrepreneurship, one can provide jobs for the community. Currently, with formal education about entrepreneurship, it is expected that students will have an interest in entrepreneurship. Therefore, by having students' interest in entrepreneurship, it encourages the creation of new jobs which ultimately create prosperity. This study aims to determine the effect of Entrepreneurship Education, Family Environment and Income Expectations on Students' Interest in Entrepreneurship. Studies on Accounting Students at Pattimura University, Ambon. The number of respondents used in this study was 87 students of the Department of Accounting, Faculty of Economics and Business, Pattimura University, Ambon, class of 2020 who had passed the entrepreneurship course. In this study using descriptive statistical tests, classical assumption tests and hypothesis testing using the regression model, namely multiple linear regression. This study states that Entrepreneurship Education and Income Expectations have no significant effect on Student Entrepreneurial Interests. Meanwhile, the Family Environment has a significant influence on Student Entrepreneurial Interests
The Influence of Environment, Social and Governance (ESG) on Financial Performance: The Role of Ownership Structure as a Moderating Variable Sososutiksno, Christina; Jabida Latuamury; Kathleen Asyera Risakotta; Shella Gilby Sapulette; Rita J.D. Atawarman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8190

Abstract

The purpose of this study is to examine the influence of ESG on corporate financial performance, moderated by ownership structure, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study used secondary data in the form of annual reports and corporate sustainability reports. The study sampled 65 companies, and the analysis technique used was moderated regression analysis (MRA). The data analysis results indicate that ESG has no effect on corporate financial performance, and institutional ownership strengthens the influence of ESG on financial performance.
PENGARUH PENGETAHUAN INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI CRYPTOCURRENCY (STUDI EMPIRIS MAHASISWA FEBIS JURUSAN AKUTANSI UNIVERSITAS PATTIMURA) Kaya, Almendo; Sososutiksno, Christina; Usmany, Alfin Ernest Marthen
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2420

Abstract

The advancement of digital technology today has changed society's perspective on investment, especially with the emergence of cryptocurrency which has begun to be favored as a new investment alternative. This is interesting to study because many young people are starting to look at digital investments, but not many understand what factors actually drive them to invest. This study aims to empirically examine the influence of investment knowledge and investment motivation on students' interest in investing in cryptocurrency. This research uses quantitative research methods. The sampling technique in this study uses purposive sampling technique. The population in this study is students of Pattimura University, while the sample in this study is students of the Faculty of Economics and Business majoring in accounting class of 2020. Data were analyzed using IBM SPSS 27. The results of this study show that investment knowledge has a negative effect on investment interest so the hypothesis is rejected, investment motivation has a positive effect on investment interest, so the hypothesis is accepted.
PENGARUH PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK RUMAH KOS DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERASI Sososutiksno, Christina
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.940

Abstract

This study aims to determine the effect of tax understanding and taxpayer awareness of boarding business owners in paying boarding house taxes with taxation as a moderating variable in Ambon City. Knowing taxpayer compliance is the purpose of this study and the independent variables in this study are grouped into two, namely understanding of taxation and awareness of taxpayers and tax sanctions as moderating variables. The variable in this study is taxpayer compliance in paying for a boarding house. This study uses a quantitative descriptive method. This study uses primary data obtained from questionnaires distributed to business taxpayers in the city of Ambon. And based on the respondents based on the Slovin formula, a sample of 100 taxpayers was obtained. Data analysis in this study used data analysis using multiple linear regression analysis and moderated regression analysis using Moderated Regression Analysis (MRA). The results of the moderation test using Moderated Regression Analysis (MRA) show that taxpayer awareness in tax reporting is in accordance with taxpayer compliance, while tax sanctions are not able to moderate the relationship between taxation and taxpayer compliance. Key words: Understanding Of Taxation, Taxpayer Awareness, Mandatory Compliance, and Tax Sanctions
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM Christina Sososutiksno; Jabida Latuamury; Rita JD Atarwaman; Revi W. Silooy; Alfrin Ernest M. Usmany; Shella Gilby Sapulette; Kathleen Asyera Risakotta
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 05 (2023): OKTOBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Tujuan pengabdian kepada masyarakat adalah memberikan pengetahuan kepada mahasiswa dan pelaku UMKM dengan menggunakan teknologi. Permasalahan yang terjadi selama ini penyusunan laporan keuangan masih secara manual, sehingga dilakukannya kegiatan ini untuk penyusunan laporan keuangan dengan memanfaatkan Microsoft excel untuk mempermudah pencatatan transaksi. Hasil pelaksanaan kegiatan pengabdian kepada Masyarakat telah berjalan dengan baik dan sesuai target capaian yaitu menggunakan Microsoft Excel dalam penyusunan laporan keuangan.
Pengaruh Return on Assets, Debt to Equity Ratio dan Current Ratio Terhadap Harga Saham Perusahaan Sub Sektor Transportasi Selama Pandemi Covid-19 Sohilauw, Muhammad Atarafly Simasima; eiwakabessy, Theophilia Fina F L; Sososutiksno, Christina
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study was aimed to exemined the effect of of return on assets, debt to equity ratio and current ratio on stock prices. The population in this study are all transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study were 45 companies selected using purposive sampling technique. Analysis using multiple regression analysis. The results showed that return on assets not significantly affect the stock prices. While the Debt to Equity Ratio and Current Ratio have a negative effect on stock prices
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): 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

Abstract

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,
Co-Authors Alfrin Ernest M. Usmany Altje Delaya Tamole Askam Tuasikal Atarwaman, Rita J.D. Basuki, Ferry H. Basuki, Ferry. H. Batkunde, Adonia Anita Dwi Hariyanti eiwakabessy, Theophilia Fina F L Engko, Cecilia Erwin Dien, Marion 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 Gaspersz, Jefry Gita, Wa Hehanusa, Salomi Jacomina Hehanussa, Ivara Sefry Claudya Irene Intan Risakotta Jabida Latuamury Jabida Latuamury Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Kathleen Asyera Risakotta Kaya, Almendo Kevin Hermanto Tupamahu Laitupa, Muhammad Fadillah Latif, Rahmawati Latuamury, Jabida Limba, Franco Limba, Franco Benony Lona, Benedicta Leonie Chintia Btari M. Rifkhi Fauzan S 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 J.D. Atawarman Rita JD Atarwaman Rita JD Atarwaman Salomi Jacomina Hehanusa Sapulette, Shella Gilby Shella Gilby Sapulette Shella Gilby Sapulette Simanjuntak, Pranatalindo Siompo, Fitriyani Sohilauw, Muhammad Atarafly Simasima Suat, Siti Jumiati Talabessy, Loudrik Theresia F. Sitanala Tibalia, Marsya Ester Dominique Trisye M. Kilay Tualeka, Bijiroho Tutuarima, Yonry Gerald Usmany, Alfin Ernest Marthen Usmany, Paul Valentina Latumahina Wael, Achmad Ramly Yuyun Y. Layn Yuyun Yuniarti Layn Zalni