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Andriany, Dynne
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Membangun Kesiapan Professional Mahasiswa Akuntansi Melalui Praktikum Auditing Yang Terstruktur: (Studi Kasus Pada Mahasiswa D3 Akuntansi Politeknik Negeri Ambon) Andriany, Dynne; Intan Ramadhani Bin Taher
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1450

Abstract

This study aims to see to what extent the auditing practicum course can build professional readiness of D3 accounting students at Ambon State Polytechnic. The focus of this study is on the structure and implementation of practicums for developing skills and professional readiness, objectivity of assessment and material development. The method used is a descriptive qualitative method through structured interviews. The results of this study are that auditing practicums have a large role in students in the process of building professional readiness, where the structure and implementation of practicums can help students understand the audit process in real terms. Students feel that by taking audit practicum courses they can develop their self-confidence and skills and professional readiness in facing the world of work later. However, some students felt that there was not enough time for guidance and development of the practicum which still used the practicum book. On average, students gave suggestions that the accounting practicum could use certain applications so that in practice, students could be more applicable and really feel the atmosphere of the working world as a reliable auditor. Keywords: professional readiness, Auditing practicum
PENGARUH FAKTOR-FAKTOR INDIVIDUAL TERHADAP KUALITAS AUDIT (Studi Kasus Pada Auditor BPK RI Perwakilan Provinsi Maluku) Andriany, Dynne
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 8 No. 2 (2019)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v8i2.337

Abstract

Suatu laporan keuangan harus disusun sesuai dengan prinsip akuntansi yang berlaku umum, untuk menjamin para pemakai laporan keuangan diperlukan pihak ketiga yang independen yaitu auditor independen.Setelah mengaudit laporan keuangan, auditor akan memberikan laporan yang dinamakan laporan auditor tujuannya untuk menyatakan pendapat apakah laporan keuangan telah disajikan sesuai dengan prinsip akuntansi yang berlaku umum dan tidak terpengaruh faktor individual karena faktor individual dapat bepengaruh pada kualitas laporan audit yang dihasilkan. penelitian ini dilakukan pada BPK RI Perwakilan Provinsi Maluku. Penelitian ini bertujuan untuk menguji faktor-faktor individual yaitu kesadaran etis, akuntabilitas dan independensi terhadap kualitas audit pada BPK RI Perwakilan Provinsi Maluku menggunakan metode sensus atau sampling jenuh melalui penyebaran kuesioner. Hasil analisis regresi diketahui nilai signifikansi variabel kesadaran etis (X1) adalah 0.032<0.10, maka variabel kesadaran etis (X1) berpengaruh terhadap variabel kualitas audit (Y). Untuk variabel akuntabilitas (X2) diperoleh nilai signifikansi 0.070<0.10, maka variabel akuntabilitas berpengaruh terhadap kualitas audit (Y). Untuk variabel independensi auditor (X3) diperoleh nilai signifikansi 0.460>0.10, maka variabel independensi auditor (X3) tidak berpengaruh terhadap variabel kualitas audit (Y).
EXPERIENTIAL LEARNING SEBAGAI MODEL PEMBELAJARAN DALAM MENGOPTIMALKAN MOTIVASI BELAJAR MAHASISWA GUNA MENGHINDARI DO PADA POLITEKNIK NEGERI AMBON Andriany, Dynne
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 9 No. 2 (2020): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v9i2.584

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh experiential learning  sebagai model pembelajaran dalam mengoptimalkan motivasi belajar mahasiswa Penelitian ini merupakan penelitian kuantitatif. Metode penelitian yang digunakan adalah Pre- Eksperimental menggunakan One Group Pretest-Posttest Design. Populasi dalam penelitian ini adalah mahasiswa akuntansi semester V kelas A yang mengambil mata kuliah akuntansi keuangan lanjutan pada Politeknik Negeri Ambon. Teknik pengambilan sampel menggunakan cluster random sampling. Sampel yang terpilih yakni kelas A semester V sebagai kelas eksperimen. Instrumen pengumpulan data yang digunakan adalah  tes pilihan ganda (multiple choice) yang diberikan melalui pretest dan posttest dengan menggunakan aplikasi kahoot  . Data hasil penelitian ini dianalisis menggunakan statistik deskriptif dan statistik inferensial yaitu uji-t. Dari hasil penelitian diketahui hasil uji-t thitung sebesar 9,327 > ttabel sebesar 1.708 . maka dapat disimpulkan bahwa terdapat pengaruh yang signifikan terhadap penggunaan experiential learning  sebagai model pembelajaran dalam mengoptimalkan motivasi belajar mahasiswa.  
INOVASI DAN PANGSA PASAR SEBAGAI FAKTOR DETERMINAN EKSISTENSI ROTI KERING SELAKU JAJANAN TRADISIONAL DI MASA PANDEMI COVID 19 (STUDI DI DESA LARIKE, MALUKU TENGAH) Andriany, Dynne; Tangke, Diar Muzna
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.708

Abstract

Menguji dan menganalisis pengaruh inovasi dan pangsa pasar terhadap eksistensi roti kering selaku jajanan tradisional yang ada di desa Larike merupakan tujuan dari riset ini. Kuantitatif adalah merupakan jenis dari penelitian ini. Metode penelitian yang digunakan adalah eksplanatori yaitu penelitian yang bersifat mendasar dan bertujuan untuk memperoleh keterangan, informasi, data mengenai hal-hal yang belum diketahui.. Populasi dalam penelitian ini adalah ibu-ibu pembuat roti kering di desa Larike yang terdiri dari 5 kelompok. Sampel diambil menggunakan teknik survey. Untuk pengumpulan data yang digunakan adalah melalui angket atau kuesioner. Statistik deskriptif dan statistik inferensial yaitu uji-t digunakan untuk menganalisis data riset. Hasil dari penelitian ini menunjukan bahwa variable Inovasi tidak berpengaruh positif terhadap variable Eksistensi Roti Kering dikarenakan keterbatasan modal yang dimiliki oleh para ibu-ibu pembuat roti kering. Serta hasil variable Pangsa Pasar tidak berpengaruh positif terhadap variable Eksistensi Roti Kering, hal ini dikarenakan ibu-ibu penghasil roti kring belum memiliki ijin dari BPOM sehingga kesulitan untuk memasarkan prodaknya sehingga mengakibatkan tidak maksimalnya pangsa pasar yang di cakup.
PENGETAHUAN PEMBUKUAN SEDERHANA PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) TERHADAP LAPORAN KEUANGAN: (Studi Di Desa Larike, Maluku Tengah) Andriany, Dynne; Husein, Muhammad Iqbal
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1460

Abstract

The purpose of this study was to determine the extent to which the knowledge of simple bookkeeping by MSME business actors on financial reports in the village of Larike. This type of research is a qualitative research. The informant in this study were mothers of MSME actors in Larike village as many as 10 people, each of whom had their own business. In this study, data collection was carried out, namely Focus Group Discussion or FGD. The data analysis technique used by the researcher was by using qualitative data analysis techniques. The results of this study indicate that the simple bookkeeping that MSME actors make is only in the form of notes about purchases and sales, as well as financial reports they only make in a simple way to the extent of what they understand to see the profit or loss they get at one time. the production process without separating into reports such as balance sheets, profit/loss and reports on changes in capital. This is due to the lack of knowledge they have about good and correct bookkeeping and preparation of financial statements
Pengaruh Promosi Terhadap Minat Beli Online Pada Marketplace Shopee : (Studi Kasus Pada Anggota AMGPM Ranting Wayame I) Nunumete, Laura; Andriany, Dynne
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2128

Abstract

Current developments in information technology have created new business opportunities. The current digital era has colored human life with various conveniences, one of which is the ease with which someone can interact and communicate without the limitations of space and time. The use of internet technology in the economic sector has made people's conventional/traditional shopping culture shift to an online shopping culture. . Currently, the e-commerce business is very popular and has a lot of interest, so companies are competing to create their own online or e-commerce stores to market their products. One of the methods used by producers in the marketing sector to increase product yields is through promotional activities. Promotion is a factor that is expected to increase buying interest. This research aims to determine tehe effect of promotion on buying interest in the shopee marketplace for members of AMGPM Ranting Wayame I. The amount of sample are 77 respondents using probability sampling technique by simple random sampling approach. This research using multiple linear regression analysis method with assist of SPSS 21 software, the regression equation Y= 13,004 + 0,481X. the hypothesis produce 4,842 of t-count with probability 0,000 or (p<0,05). Based on these results, it can be councluded that promotion have positive and significant effect on buying interest in the shopee marketplace for members of AMGPM Ranting Wayame I Keywords : Promotion, Buying Interest
Analisis Faktor Determinan Perilaku Konsumen Terhadap Keputusan Pembelian Produk Dalam Negeri Pada E-Commerce Diar Muzna Tangke; Andriany, Dynne
Jurnal Riset dan Inovasi Manajemen Vol. 2 No. 1 (2024): Februari: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v2i1.2563

Abstract

The Covid pandemic has caused changes in people's behavior in carrying out buying and selling transactions. Slowly, people become familiar with e-commerce applications so that the buying and selling process becomes efficient and effective. The purpose of this research is to determine the influence of consumer behavior in the form of cultural, social, psychological and marketing mix factors on purchasing decisions in e-commerce in the city of Ambon.The method used is a quantitative method with a sample size of 102 respondents, with the criteria being people who live in the city of Ambon. The sampling technique uses a purposive sampling method. Data analysis techniques use validity and reliability tests, classical tests, and multiple linear regression analysis. Consumer behavior in the form of X1 cultural factors, X2 social factors, X3 psychological factors and X4 marketing mix have a significant effect on purchasing decisions in e-commerce partially and simultaneously.
Co-Authors Aponno, Chrestiana - Ari, Ahmad Thariq Husein, Muhammad Iqbal Intan Ramadhani Bin Taher Latuamury, Sherlie Evabiony Latuconsina, Satiah Leleury, Clara Maria Nunumete, Laura Talaohu, Malampati Tangke, Diar Muzna Tatelepta, Johanis M Tetelepta, Johanis M Thariq, Ahmad Usemahu, Rasni Hanipa