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All Journal Jurnal Ilmiah Edunomika (JIE) International Education Trend Issues Jurnal Pengabdian West Science Journal of Applied Accounting Jurnal Administrasi Terapan
Patty, Junus Paulus
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Christian Ethics Education as a Solution for the Problem of Online Gambling and Online Loans in Christian Societies Pariama, Leonardo Stevy; Patty, Junus Paulus; Sipakoly, Selly; Litamahuputty , Jacomina Vonny
International Education Trend Issues Vol. 2 No. 2 (2024): International Education Trend Issue
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ieti.v2i2.914

Abstract

The rise of online gambling presents significant ethical and social challenges, particularly within Christian communities, where such behavior conflicts with core religious values. This study examines the potential of Christian ethics education as a solution to mitigate the impact of online gambling, highlighting principles of stewardship, self-control, and moral integrity as key frameworks for addressing this issue. Through a qualitative descriptive approach based on literature review, this research explores the addictive nature of online gambling, its effects on individuals and families, and the Christian perspective on gambling-related behaviors. Findings suggest that Christian ethics education can play a crucial role in fostering awareness and resilience against gambling addiction, promoting values that align with responsible living, financial prudence, and community harmony. This study underscores the importance of integrating Christian ethical teachings into community and church programs as a preventive strategy, offering believers practical guidance to navigate the moral challenges of the digital age.
PERAN FINANCIAL TECHNOLOGY TERHADAP PEMBIAYAAN UMKM DI INDONESIA Karim, Abdul; Sirait, Evi; Dwihandoko, Toto Heru; Mustajirin, Jarul; Patty, Junus Paulus
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13763

Abstract

Abstrak Financial technology menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk laporan, buku, artikel dan jurnal dengan menggunakan pendakatan kualitatif dan deduktif. Temuan dalam peneltian ini adalah financial technology memilik peran yang sangat krusial terhadap pembiayaan UMKM di Indonesia. Peran financial technology terhadap perkembangan UMKM di Indonesia sangat banyak antara lain sebagai layanan keuangan pembiayaan, pembuka lapangan pekerjaan baru, dan memudahkan dalam bertransaksi tanpa menggunakan uang tunai. Financial technology juga sangat berperan penting dalam pembiayaan modal, meningkatkan inklusi keuangan UMKM, meningkatkan literasi keuangan UMKM dan meningkatkan kinerja UMKM. Financial technology memberikan dampak positif terhadap UMKM di Indonesia dan memberikan keuntungan bagi para pelaku usaha dalam meningkatkan volume penjualan, mempermudah promosi produk, mempercepat kegiatan transaksi dan lain-lain. Kata Kunci: Financial Technology and UMKM
Pelatihan Penyusunan Laporan Keuangan dengan Menggunakan Aplikasi Akuntansiku pada Usaha Kecil Omela Eras Nikijuluw, Allyssia E.J.V.; Manuputty, Rafael K.A.; Litamahuputty, Jacomina Vonny; Patty, Junus Paulus; Sipakoly, Selly; Pariama, Leonardo Stevy
Jurnal Pengabdian West Science Vol 3 No 12 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i12.1902

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha kecil dalam menyusun laporan keuangan menggunakan aplikasi "Akuntansiku". Pelatihan difokuskan pada Usaha Kecil Omela Eras yang bergerak di bidang produksi kain tenun di Jalan Sirimau RT 02 RW 02 Kayu Putih Soya, dengan pemilik usaha Mama Oke. Metode pelaksanaan mencakup survei awal, workshop dua hari dengan sesi teori dan praktik, serta evaluasi pasca-pelatihan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terkait pengelolaan keuangan dan kemampuan menyusun laporan keuangan secara mandiri. Dengan kemampuan baru ini, usaha kecil Omela Eras diharapkan dapat meningkatkan efisiensi operasional, akses ke pembiayaan, dan daya saing di pasar. Program pelatihan serupa diusulkan untuk dilakukan secara berkala untuk mencakup lebih banyak pelaku usaha kecil di wilayah sekitar
Literasi Pajak Sebagai Pemoderasi: Pengaruh E-Filling System Terhadap Kepatuhan Wajib Pajak UMKM di Kota Ambon Tuhumena, Aleida Marryane; Patty, Junus Paulus
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.v4i2.1465

Abstract

This study empirically examined the influence of e-filing system implementation on taxpayer compliance, specifically investigating the moderating effect of tax literacy on the relationship between e-filing system implementation and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. In collecting the data of this study, a survey questionnaire was administered to selected respondents using purposive sampling, based on specific research criteria. The primary analytical technique employed was Moderated Regression Analysis (MRA), utilizing a significance level of 0.05 (5%). The findings indicated that the implementation of the e-filing system has a significant positive influence on taxpayer compliance, as evidenced by the statistically significant t-statistic for the e-filing variable (p-value below the established significance level). Moreover, tax literacy significantly strengthened the positive influence of e-filing system implementation on taxpayer compliance. This moderation effect was evidenced by the statistically significant positive coefficient of the interaction term (Z*X) in the hypothesis testing results. Keywords: e-filing system, tax literacy, taxpayer compliance
ANALISIS PEMENUHAN KEWAJIBAN PERPAJAKAN PERUSAHAAN MEDIA ONLINE DI KOTA AMBON Jempot, Mediana Azra Syahputri; Handojono, Monika; Patty, Junus Paulus
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1776

Abstract

This study aims to determine the fulfilment of tax obligations of an online media company, namely PT. Medira Media Sejahtera for tax period of 2021 based on Law Number 11 of 2020 concerning Job Creation. This study used descriptive quantitative method to analyze the data of income statement of PT. Medira Media Sejahtera of 2021. The findings of the study indicate that in the year of 2021, there are some tax obligations that have not yet been fulfilled by the company. They are income tax article 4 paragraph (2) and income tax Article 17. The major reason is the lack of understanding regarding tax obligations for corporate taxpayer. However, in addition to the article mentioned, the company has fulfilled the tax obligations that must be paid.
PENERAPAN AKUNTANSI KOPERASI PADA KOPERASI SIMPAN PINJAM (KSP) MUTIARA DI DESA LATERI: (Implementasi Peraturan Menteri Koperasi Dan UKM Nomor 2 Tahun 2024) Salamony, Silvania M.; Titapasanea, Daniel Yohannis; Patty, Junus Paulus
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2955

Abstract

This research aims to understand how Cooperative Accounting is applied at the Mutiara Savings and Loan Cooperative (KSP) in Lateri Village within the framework of the implementation of the Minister of Cooperative and SMEs Regulation No. 2 of 2024. To achieve this objective, documentation and interviews were used to obtain data such as columnar balances, comparative balances, operating result calculations, and other necessary information fot this study. The research found that the financial reports produced by KSP Mutiara do not yet comply with the financial reporting requirements according to Regulation No.2 of 2024. Therefore, it is hoped that KSP Mutiara will be able to prepare financial repoarts in accordance with Regulation N0.2 of 2024 in the future.
KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Corputty, Jenice; Titapasanea, Daniel Yohannis; Patty, Junus Paulus
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3078

Abstract

This research aims to determine differences in the financial performance of manufacturing companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The population in this study is manufacturing companies in the Consumer Goods Industry sector. The sample determination used the purposive sampling method and for the sample size using the slovin formula so that 18 companies were obtained. The data used is the annual financial report for the 2018-2021 period. The data analysis techniques used in this study are the Paired Sample T-Test. Hypothesis testing was determined based on the results of the normality test with a significance level of 5% (0.05). The results of this study show that in the statistical analysis of descriptive financial performance before Covid-19 in 2018-2019 has a minimum value of 9.49, a maximum value of 13.14, a mean value of 11.4838, and a standard deviation of 0.98136. Meanwhile, financial performance during the Covid-19 pandemic had a minimum value of 8.46, a maximum value of 12.93, an average value (mean) of 11.0488, and a standard deviation of 1.19108. The results of the normality test showed a significance value of 0.200, the value was greater than 0.05 so that the data was declared to be normally distributed. And the results of the hypothesis test using the Paired Sample T-Test showed a significance value of 0.000 which means less than 0.05 so that the results of the Paired Sample T-Test test stated that there was a significant difference between financial performance before and during the covid-19 pandemic in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2021 period which stated that the H0 Hypothesis was accepted and the Ha Hypothesis was rejected.
Co-Authors Abdul Karim Corputty, Jenice Dwihandoko, Toto Heru Handojono, Monika Jarul Mustajirin Jempot, Mediana Azra Syahputri Litamahuputty , Jacomina Vonny LITAMAHUPUTTY, JACOMINA VONNY Manuputty, Rafael K.A. Nikijuluw, Allyssia E.J.V. Pariama, Leonardo Stevy Salamony, Silvania M. SIPAKOLY, SELLY Sirait, Evi Titapasanea, Daniel Yohannis Tuhumena, Aleida Marryane