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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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The Influence of Environment, Social and Governance (ESG) on Financial Performance: The Role of Ownership Structure as a Moderating Variable Christina Sososutiksno; 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.
The Effect Of Love Of Money And Situational Pressure On Fraud With Self Control As A Moderating Variable Maxwell Gilbert Malaihollo; Christina Sososutiksno; Paul Usmany
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.v7i4.8872

Abstract

This study aims to determine the influence of love of money and situational pressure on deprivation, with self-control as a moderating variable. This study used a quantitative approach with a survey method through the distribution of questionnaires to purposively selected respondents. The sample in this study consisted of 40 respondents in 20 regional government agencies (OPD) of the Maluku Provincial Government. Data analysis used multiple linear regression analysis and moderated regression analysis (MRA). Based on the results of multiple linear regression tests and moderation analysis in this study, a deep understanding was obtained regarding the relationship between the variables of love of money , situational pressure, self-control , and fraudulent acts in ASN in the Maluku Provincial Government. Partially, the love of money variable showed an insignificant effect on fraudulent acts, with a regression coefficient of -0.133 and a significance value of 0.244 (p > 0.05). Meanwhile, the results of testing the situational pressure variable showed a significant effect on fraudulent acts, with a regression coefficient of -0.441 and a significance value of 0.026 (p < 0.05). Furthermore, testing the role of self-control as a moderating variable showed that self-control significantly moderated the relationship between love of money and fraudulent acts, but did not significantly moderate the relationship between situational pressure and fraudulent acts. The interaction coefficient value between love of money and self-control was -0.243 with a significance value of 0.004, indicating that self-control was able to weaken the negative influence of love of money on fraudulent acts.
The Effect Of Budgetary Participation On Government Apparatus Performance With Organizational Culture As A Moderating Variable (Empirical Study On Maluku Province Organizations Febbraio Pierre Alfons; Paul Usmany; Christina Sososutiksno
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.v7i4.8899

Abstract

This study aims to analyze the effect of budget participation on government apparatus performance with organizational culture as a moderating variable in Regional Apparatus Organizations (OPD) of Maluku Province. Budget participation is seen as an important factor in increasing the effectiveness of the implementation of apparatus duties and responsibilities, while organizational culture plays a role in shaping mindsets, work behaviors, and commitment to achieving organizational goals. This study uses a quantitative approach by distributing questionnaires to apparatus in a number of OPDs in Maluku Province, then the data is processed using moderated regression analysis. The results show that budget participation has a positive and significant effect on government apparatus performance. In addition, organizational culture is proven to moderate the relationship, where a strong organizational culture strengthens the influence of budget participation in improving apparatus performance. These findings indicate that improving apparatus performance requires not only active involvement in the budget preparation process, but also the support of a conducive, adaptive, and performance-oriented organizational culture. This study contributes to local governments in formulating strategies to improve performance through strengthening budget participation and developing organizational culture.
The Influence of Human Resource Competence and Good Governance on Financial Management Performance with the Internal Control System as a Moderating Variable (Empirical Study on Regional Apparatus Organizations in Ambon City Government) Resty Hairunnisya Pulu Hattumena; Christina Sososutiksno; Kevin Hermanto Tupamahu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.9509

Abstract

This study was conducted with the aim of providing empirical evidence regarding the influence of human resource competency and good governance on financial management performance with the internal control system as a moderating variable in OPDs in the Ambon City Government. The sampling method used in this study was the Non-Probability Sampling method with Purposive Sampling technique. The population used in this study were OPD employees in the Ambon City Government. A total of 159 questionnaires were distributed to respondents who met the criteria and could be used as samples in the study.
Analysis Of Accounting Information Systems In Managing Education Unit Operational Assistance Funds (Bosp) Using E-Rkas At Smp Negeri 12 Buru Trisna Prasetyaningrum; Christina Sososutiksno; Dwi Haryanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.9608

Abstract

 This study aims to analyze the implementation of the Accounting Information System (AIS) in the Education Unit Operational Assistance (BOSP) fund management cycle at SMP Negeri 12 Buru, which includes the planning, implementation, and evaluation stages using the e-RKAS application. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation studies. The results show that the planning stage is carried out through the preparation of e-RKAS based on the results of the School Self-Evaluation (EDS) and the educational profile. In the implementation stage, fund management has integrated manual and digital bookkeeping systems through the ARKAS application in accordance with the regulations of the Minister of Education, Culture, Research, and Technology No. 63 of 2022. Evaluations are conducted periodically to ensure transparency and accountability to stakeholders. Although this digital system improves administrative efficiency, the main obstacles identified are limited human resource technological competency and the stability of internet infrastructure at the research location. This study recommends the need for ongoing training for the BOSP management team to optimize the system..
The Effect Of Green Accounting,And Environmental, Social, and Governance on Firm Value With Firm Size as a Moderating Variable Dewi Nidia Soepriadi; Christina Sososutiksno; Paul Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.9790

Abstract

This study aims to empirically examine the effect of Green Accounting and Environmental, Social, and Governance (ESG) on Firm Value, with Firm Size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population in this study was all mining companies listed on the IDX, with a sampling technique resulting in 32 observational samples. The data analysis method used was Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results of the study indicate that Green Accounting does not have a significant effect on Firm Value with a significance value of 0.951. Conversely, ESG was found to have a positive effect on Firm Value at a significance level of 10% with a value of 0.080. Regarding the moderating role, Firm Size was unable to moderate the effect of Green Accounting on Firm Value (significance value of 0.965). However, Firm Size was proven to moderate the effect of ESG on Firm Value with a negative (weakening) relationship direction at a significance level of 10% (significance value of 0.085). The results of the analysis also show that Firm Size acts as a Quasi Moderator (Pseudo Moderator) in this research model. Simultaneously, this model has a significance value of 0.014 with the ability to explain variations in Firm Value of 26.4% (Adjusted R Square)
Analisis Prediksi Kebangkrutan Pada Perusahaan Sub Sektor Hotel, Restoran Dan Pariwisata Di Bursa Efek Indonesia Iyonna Jermina Salakay; Christina Sososutiksno; Ferry H. Basuki
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4065

Abstract

Financial distress is the decline stage of a company's financial condition. Companies experiencing financial difficulties in the long term have a tendency to go bankrupt. There are many people who will be harmed if a company went bankrupt, which is required for bankruptcy prediction models that can provide early warning for the company. This study was conducted to determine whether there is a difference Grover models with Altman ZScore models, Grover models with Springate models, and Grover models with Zmijewski models and to determine the most accurate bankruptcy prediction model. Research using a paired test analysis techniques samplet-test with the help of Microsoft Excel program. The conclusion of the results of this research test shows significant differences between the Grover model, the Altman Z-Score model, the Springate model, and the Zmijewski model and the most accurate of these four models is the Altman Z-Score model, because it provides very clear results in distinguishing companies that are in the safe zone and those in the warning zone.
ANALISIS KELAYAKAN USAHA PADA D’LEFANICA BAKERY DI KOTA AMBON: PERSPEKTIF KEUANGAN, PEMASARAN, DAN MANAJEMEN Rintan Dwi Saputri; Christina Sososutiksno; Pranatalindo Simanjuntak; Putri Dewi Nur Asis; Rosaria Anjali Rettobjaan; Rahmadani Bugis; Vivin Wance; Giofany Monik Luhukay
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (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.v5i01.1993

Abstract

This study aims to conduct a comprehensive feasibility analysis of D'Lefanica Bakery from three main perspectives, namely finance, marketing, and management. The method used is an applied method with a descriptive data approach. The results of the analysis show that D'Lefanica Bakery is financially feasible because it has a positive NPV, a Net B/C value well above 1, initial investment capital that can be recovered within a period of 1 year, and a very high IRR. Based on the marketing aspect, this business is considered quite effective because it has successfully implemented a marketing mix (4Ps). However, the main limitation lies in the promotion of the business, which still relies on word of mouth and social interaction. In terms of management, although D'Lefanica Bakery relies on a single chef, it has been able to implement a simple line organizational structure and principles of professionalism in its daily managerial activities.
STUDI KELAYAKAN BISNIS UMKM MOYI SALON: ASPEK PASAR DAN PEMASARAN, TEKNIS DAN OPERASIONAL, DAN MANAJEMEN Titi Nurhayati Luhulima; Christina Sososutiksno; Pranatalindo Simanjuntak; Nopita Sirait; Sarlina Samal; Ana Marsya Ode; Fanesa Aulana Laisouw; Nadia Indra
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1961

Abstract

Moyi Salon is a beauty salon that has experienced rapid growth over the past few months, making a business feasibility study essential to evaluate its success and the challenges it faces. This study aims to examine how Moyi Salon utilizes and manages marketing, managerial, and operational elements in running its business activities. The research adopts a descriptive qualitative approach using a case study method to provide an in-depth and comprehensive understanding of the business. Data were collected through direct observation at the business location, supporting documentation, and interviews with the owner and relevant stakeholders. The collected data were then analyzed systematically to assess the feasibility of the business from each examined aspect. The results indicate that Moyi Salon is feasible to operate and has strong potential for further development in the beauty industry, as it meets the feasibility criteria across marketing, managerial, and operational aspects. The findings of this business feasibility analysis are expected to serve as a basis for formulating appropriate strategies to support business growth and achieve long-term sustainability and success.
Tata Kelola Aset Daerah Berbasis Akuntansi Pemerintahan dan Implikasinya terhadap Kinerja Organisasi serta Transparansi Publik pada Dinas Pemuda dan Olahraga Provinsi Maluku Siti Arifah; Ferry H. Basuki; Kevin Hermanto Tupamahu; Christina Sososutiksno; Paul Usmany
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4144

Abstract

Regional asset management is a critical component of effective, transparent, and accountable public governance. However, findings from the Audit Board of the Republic of Indonesia indicate that regional asset management continues to face challenges related to administration, inventory management, reporting, and asset utilization. This study aims to analyze the implementation of government accounting-based regional asset governance and its implications for organizational performance and public transparency at the Youth and Sports Office of Maluku Province. The study employed a mixed methods approach using a sequential explanatory design. Quantitative data were collected through questionnaires distributed to officials involved in regional asset management, while qualitative data were obtained through interviews, observations, and document analysis. Quantitative data were analyzed using descriptive statistics and linear regression, whereas qualitative data were analyzed through data reduction, data display, and conclusion drawing. The findings reveal that the implementation of government accounting-based asset governance, encompassing asset planning, administration and inventory, utilization, safeguarding and maintenance, reporting, supervision, and control, contributes to improved organizational performance and public transparency. Effective asset governance supports program effectiveness, resource efficiency, service quality, and transparency in asset management information. The study also found that successful implementation is influenced by regulatory support, organizational commitment, and compliance with Government Accounting Standards. Meanwhile, major constraints include limited human resource capacity, inadequate asset data updating, and insufficient integration of asset information systems. This study contributes to the development of regional asset governance practices within sectoral government agencies to enhance organizational performance and public transparency.
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