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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian Masyarakat Asia Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi dan Keuangan West Science Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Risakotta, Kathleen Asyera
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan Sapulette, Shella Gilby; Risakotta, Kathleen Asyera
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2605

Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies  listed in the Indonesia stock exchange (BEI) period 2016-2018. Independent variables in this research were financial target, external pressure, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was fraudulent financial reporting which measured using earnings management (DACC). This research use multiple linear regression method with 21 SPSS software. The results of this research shows that financial target, ineffective monitoring, and frequent number of CEO’s picture are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, opportunity and arrogance.
PENGARUH PERSEPSI KEMUDAHAN, PERSEPSI KEMANFAATAN, KEAMANAN DAN SIKAP PENGGUNAAN TEKNOLOGI TERHADAP KEPUTUSAN PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI EMPIRIS PADA UMKM DI KOTA AMBON) Linggi, Marchantia; Atawarman, Rita; Risakotta, Kathleen Asyera
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p41-48

Abstract

This research aims to determine the effect of perception of ease, perception of usefulness, security and attitude to use of technology on decisions to use quick response code indonesian standard (qris) in micro, small and medium enterprises. This research uses quantitative methods. The object of this research is MSME players in Ambon City who are using QRIS. This study uses primary data, namely through a questionnaire using a Likert scale and used a sample of 100 respondents. The results of this study indicate that perceived conveniencehas no significant effect on the decision of MSME actors to use QRIS, this is evidenced by the t test which gets a significance value of 0.557> 0.05. This is because there are still problems with the application of QRIS. This is because there are still problems with the QRIS application. Perceived usefulness has a positive and insignificant influence on the decisions of MSME actors in using QRIS. This is evidenced by the partial test results whose significance value is 0.195> 0.05. QRIS is very helpful for digital payment systems for MSME players in Ambon City. Security has a positive and significant influence on the decision of MSME players to use QRIS, this is evidenced by the t test which gets a significant value of 0.000> 0.05. The attitude of using technology has a positive and significant influence on the decision of MSME players to use QRIS. Where the significance value is 0.003> 0.05. The better the attitude felt by MSME players in Ambon City, the higher the decision to use QRIS.
The Role of Taxes On Profitability Sapulette, Shella Gilby; Latuamury, Jabida; Risakotta, Kathleen Asyera
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6538

Abstract

Profitabilitas sangat penting bagi perusahaan untuk kelangsungan hidupnya. Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, ukuran perusahaan, dan perencanaan pajak terhadap profitabilitas perusahaan sektor Tekstil yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Pelaksanaan penelitian ini menggunakan desain penelitian asosiatif kausalitas dengan jenis data sekunder. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 11 perusahaan yang memenuhi kriteria dari total populasi 17 perusahaan dengan masa penelitian 2 tahun sehingga diperoleh 52 data sampel. Penelitian ini menggunakan model analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh terhadap profitabilitas , sedangkan ukuran perusahaan dan perencanaan pajak   berpengaruh   positif   terhadap   profitabilitas.Kata Kunci : Perencanaan Pajak, Profitabilitas, Perusahaan
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KUALITAS AUDIT, AUDIT TENUR TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI) Sososutiksno, Christina; Latuamury, Jabida; Risakotta, Kathleen Asyera; Sapulette, Shella Gilby; Radjawane, Erik P
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15492

Abstract

This study aims to examine the influence of profitabilty, company size, audit quality, and audit tenure on audit delay ini state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period. Audit delay is critical concern as it affects the credibility and public trust in financial statements. Using a quantitative approach with multiple linear regression analysis, this research analyzes secondary data from 52 purposiively selected observations. The results show that company size has a significant negative effect on audit delay, while profitability, audit quality, and audit tenure do not have a significant effect. These finding provide valuable insight for BUMN companies, auditors, and regulators in understanding the factors that influence audit duration.
Peran Budaya Organisasi Dalam Memoderasi Good Governance Dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai Risakotta, Kathleen Asyera
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8434

Abstract

This research aims to explore whether good governance and internal control systems influence employee performance with organizational culture as a moderating variable. The population studied was all BPKAD employees of Maluku Province and the sample selection technique used the saturated sample method with a total of 53 employees. The data analyzed in this research is primary data obtained through distributing questionnaires. The findings from this research show that there is an influence between good governance and the internal control system on employee performance, organizational culture strengthens the relationship between good governance and employee performance, and organizational culture also strengthens the relationship between the internal control system and employee performance.
Hubungan antara Likuiditas Saham dan Kebijakan Kepemilikan Kas pada Perusahaan Terbuka Soepriadi, Dewi Nidia; Latuamury, Jabida; Risakotta, Kathleen Asyera
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 02 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i02.2251

Abstract

Penelitian ini mengkaji hubungan antara likuiditas saham dan kebijakan kepemilikan kas pada perusahaan terbuka di Indonesia, dengan fokus pada perspektif direksi perusahaan. Penelitian ini menggunakan pendekatan kuantitatif, dengan survei terhadap 100 direksi dari berbagai perusahaan terbuka yang terdaftar di Bursa Efek Indonesia. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis menggunakan SPSS versi 25. Hasil penelitian menunjukkan korelasi positif yang signifikan antara likuiditas saham dan kepemilikan kas, menunjukkan bahwa perusahaan dengan likuiditas saham yang lebih tinggi cenderung mempertahankan cadangan kas yang lebih besar. Studi ini juga mengidentifikasi ukuran perusahaan dan profitabilitas sebagai faktor penting yang mempengaruhi baik likuiditas saham maupun kebijakan kepemilikan kas. Hasil penelitian ini memberikan wawasan berharga bagi manajemen keuangan korporat, menyoroti pentingnya likuiditas dalam membentuk cadangan kas dan kebijakan dividen. Temuan ini berkontribusi pada pemahaman tentang manajemen likuiditas korporat di pasar emerging dan menawarkan implikasi praktis bagi direksi dalam menyeimbangkan fleksibilitas keuangan dan ekspektasi pemegang saham.
PENGARUH PENDIDIKAN KEWIRAUSAHAAN DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA DENGAN SELF EFFICACY SEBAGAI VARIABEL PEMODERASI Risakotta, Kathleen Asyera; Sapulette, Shella Gilby
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.8221

Abstract

The purpose of this research is to find whether enterpreneuship education has an effect on Interest in enterpreneuship with Self efficacy as a moderating variable, and find whether the family environment influences interest in enterpreneuship with self efficacy as a moderating variable. This research was conducted with quantitative methodes. Sampling technique using purposive sampling. Primary data in the form of a questionnaire used in this study. This study uses the Moderated Regression Analysis (MRA). The results of the study show that enterpreneuship education influences the interest in enterpreneuship. The family environment influences the interest in enterpreneuship. Self efficacy moderate the relationship between enterpreneuship education dan enterpreneuship interest. Self efficacy moderates the relationship between the family environment and interest in enterpreneuship.
Pengaruh Transparansi, Akuntabilitas dan Sistem Pengendalian Internal Terhadap Kinerja Pemerintah Pada OPD Provinsi Maluku Sohilait, Avi Christy; Anakotta, Fanny Monica; Risakotta, Kathleen Asyera
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.12840

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh transparansi, akuntabilitas dan sistem pengendalian internal terhadap kinerja pemerintah di Provinsi Maluku. Jenis penelitian yang digunakan ialah penelitian kuantitatif. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) di Provinsi Maluku sebanyak 43 OPD dengan jumlah sampel yaitu 267 responden. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jenis data yang digunakan ialah data primer. Metode pengumpulan data dilakukan dengan penyebaran kuesioner dan pengujian hipotesis diolah menggunakan SMART PLS 3. Hasil dari penelitian ini secara parsial menunjukkan bahwa akuntabilitas dan sistem pengendalian internal berpengaruh positif terhadap kinerja pemerintah di Provinsi Maluku, sedangkan transparansi tidak berpengaruh terhadap kinerja pemerintah di Provinsi Maluku.
Accounting Record Training for MSMEs in Batu Merah Village Risakotta, Kathleen Asyera; Sapulette, Shella Gilby
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.1271

Abstract

Purpose: This community service aims to enhance MSMEs' financial management skills in Batu Merah Village, Ambon, by providing simple accounting training. It seeks to improve their ability to maintain accurate records and prepare financial reports, addressing business management challenges effectively. Method: Training sessions on basic accounting principles will be conducted, tailored to MSMEs' needs. Socialization sessions will reinforce understanding. Data collection involves qualitative feedback on training effectiveness and perceived skill improvements. Practical Applications: Improved financial management enables informed decision-making, resource optimization, and easier access to financial services for MSMEs. This fosters their growth and sustainability.Conclusion: By addressing the need for enhanced financial literacy, this research equips MSMEs in Batu Merah Village to navigate financial challenges effectively, contributing to their long-term success and resilience in rural communities.
Peran Budaya Organisasi Dalam Memoderasi Good Governance Dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai Risakotta, Kathleen Asyera
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8434

Abstract

This research aims to explore whether good governance and internal control systems influence employee performance with organizational culture as a moderating variable. The population studied was all BPKAD employees of Maluku Province and the sample selection technique used the saturated sample method with a total of 53 employees. The data analyzed in this research is primary data obtained through distributing questionnaires. The findings from this research show that there is an influence between good governance and the internal control system on employee performance, organizational culture strengthens the relationship between good governance and employee performance, and organizational culture also strengthens the relationship between the internal control system and employee performance.
Co-Authors Anakotta, Fanny Monica Atawarman, Rita CHRISTINA SOSOSUTIKSNO Latuamury, Jabida Linggi, Marchantia Radjawane, Erik P Sapulette, Shella Gilby Soepriadi, Dewi Nidia Sohilait, Avi Christy