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PENGARUH KAPASITAS SUMBER DAYA MANUSIA,KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH PEMERINTAH PROVINSI MALUKU) Sally Paulina Sandanafu; Mis Fertyno Situmeang
JURNAL MANEKSI Vol 7, No 2 (2018): JURNAL MANEKSI
Publisher : Politeknik Negeri Ambon

This study aims to determine the effect of human resource capacity, organizational commitment, utilization of information technology and internal control accounting to the value of financial reporting information local government in the scope of SKPD Maluku province.This research is causal asosiatif research with quantitative approach, the sampling technique used is purposive sampling. The analysis used is multiple regression analysis (Multiple regression).The result of hypothesis test shows that variable of human resource capacity, organizational commitment and internal control of accountancy have a positive and significant influence to the value of local financial reporting information while the utilization of information technology has no positive effect to the financial information value of the area it is shown with coefficient value of 0.128 with significance level of 0.060.

DISCOURSE OF COMMUNICATION PERSPECTIVE IN BEHAVIORAL ACCOUNTING ON BUDGET DESIGN IN A CORPORATION MIS FERTYNO SITUMEANG
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 3 No. 04 (2023): INTERNATIONAL JOURNAL OF MULTISCIENCE - JANUARY-APRIL 2023
Publisher : CV KULTURA DIGITAL MEDIA

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

This paper aims to discuss how behavioral accounting is becoming increasingly strategic in the budget planning of a corporation or organization. This study is a qualitative reflection with a literature study approach. Data is drawn from jurbal texts, books, electronic sources, digital sources, and other relevant source variants. The data are categorized into two main dimensions, namely communication behavior in budget design and communication in budget implementation. The results of the theoretical study show that the budget is one of the managerial tools used to plan, control and ensure the achievement of entity goals. However, it cannot be denied that the budget is a technical process that involves the role of individuals so that it allows for dysfunctional behavior that is born from the opportunistic attitude of the agent.

PENGARUH KAPASITAS SUMBER DAYA MANUSIA,KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH PEMERINTAH PROVINSI MALUKU) Sally Paulina Sandanafu; Mis Fertyno Situmeang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 7 No. 2 (2018): JURNAL MANEKSI
Publisher : Politeknik Negeri Ambon

This study aims to determine the effect of human resource capacity, organizational commitment, utilization of information technology and internal control accounting to the value of financial reporting information local government in the scope of SKPD Maluku province.This research is causal asosiatif research with quantitative approach, the sampling technique used is purposive sampling. The analysis used is multiple regression analysis (Multiple regression).The result of hypothesis test shows that variable of human resource capacity, organizational commitment and internal control of accountancy have a positive and significant influence to the value of local financial reporting information while the utilization of information technology has no positive effect to the financial information value of the area it is shown with coefficient value of 0.128 with significance level of 0.060.

PERAN SOSIALISASI PERPAJAKAN SEBAGAI PEMODERASI, DARI PENGARUH E-FILLING SYSTEM DAN PENGETAHUAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK : (Study Empiris Pada UMKM Kota Ambon) Juliana Kesaulya; Semy Pesireron; Mis Fertyno Situmeang; Ahmad Nusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Abstak Tujuan penelitian dilakukan adalah mengetahui secara empiris pengaruh penerapan e-filling system dan pengetahuan perpajakan terhadap kepatuhan wajib pajak dengan varibel sosialisasi perpajakan sebagai varibel moderasi pada UMKM (Usaha Menengah Kecil dan Mikro) di Kota AmbonTipe penelitian adalah hubungan kausal atau hubungan antar variabel dengan teknik pengambilan sampel yatu purposive sampling. Metode survey digunakan dalam pengumpulan data dan pengujian data melalui moderate regression analysis (MRA) atau uji interaksi dengan derajat signifikansi adalah 0,005 atau 5%.Hasil penelitian membuktikan penerapan e-filling system dan pengetahuan perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Sosialisasi perpajakan memoderasi secara signifikan hubungan penerapan e-filling system dan pengetahuan perpajakan dengan kepatuhan wajib pajak UMKM. Abstract The purpose of this research is for to test the effect of independent variable as empirically, are named e-Filling system application and tax knowledge to the obedience of taxpayer and the effect of tax socialization variable to moderate the corellation of e-filling system application and tax knowledge to the obedience taxpayer in UKM (Small Medium Business and Micro).This research is stand as empirical research by used purposive samping as sampling technique and used survey method for data collection.The analysis which used is moderate regression analysis (MRA) or interaction test and hypothesis test used t-statistic, for to test partial regression coefficient, with F-statistic for test the effect as well as confidence level 0.005 or 5%.The result of this research show that, there is significant influences of e-Filling system application and tax knowledge to the obedience of taxpayer.Tax socialization moderating variable take significant positive effect in moderating the corellation between e-Filling system application and tax knowledge, with the obedience of taxpayer.

PENGEMBANGAN POTENSI EKONOMI DESA: (Study Pada Desa Larike, Kecamatam Leihitu Barat, Kabupaten Maluku Tengah) Semy Pesireron; Mis Fertyno Situmeang; Jancen Roland Patty
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

The potential of Larike Village vary such as agriculture and plantation, tourism object and home craft industry. However, these potentials have not been explored in such a way, so it brings profit and even improves the community's economy. This study aims to identify and develope the economic potential of the Larike Village, west Leihitu sub-district, of Central Maluku District. The type of this research is descriptive qualitative. Qualitative approach because this is a case study where the researcher collects a number of indepth information or data on cases symptons related to the economic potential of the village, the Larike Village. The data analysis used in this study is a Qualitative Descriptive Analysis. This analysis is focused on identifying the potential sector of the economic village with the following steps: first, describe economic potential of the village; second: describe the pattern of developing on the village's economic potential. The result if this study indicates that the agricultural and the plantation sectors can be developed by incraesing the knowledge and skills of farmers. Through agricultural extensions, provision of production support equipment and the formation of farming business groups. From the tourism object sector can be developed through two approaches namely, the market and physical approaches. From the houshold creative industry sector, it can be developed on aspects of capital and raw materials; and aspects of appropriate technology and marketing.. Key Words: Village’s Economic Potential

Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi; Dalam Hubungan Peran Auditor Internal Terhadap Kualitas Penyajian Laporan Keuangan Pesireron, Semy; Situmeang, Mis Fertyno
Journal of Business Application Vol. 3 No. 1 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i1.p57-70

As a moderating variable, the research objective is to empirically test the influence on the quality of financial reports and the influence of the government's internal control system. The type of research is the causal relationship with sampling technique, by using purposive sampling. The survey sampling method is used in data collection and data analysis technique through Moderate Regression Analysis (MRA) with a significant degree 0.05. The result of the research is to prove the role of the government's internal auditor does not significantly affect the quality of the Maluku Provincial Government's financial statement. Furthermore, the government's internal system has a significant effect on the relationship between the role of the government's internal auditor, but it has no significant effect on the quality of the Maluku Provincial Government's financial report.

Analisa Kelemahan Sistem Informasi Akuntansi Digital Dengan Menggunakan Metode PIECES Pada Bumdes Rajunohitipori Desa Rutong Situmeang, Mis Fertyno; Patty, Meidylissa; Usemahu, Rasni Hanipa; Sandanafu, Sally
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2870

Rutong Country Tourism Village is a digital-based tourism village in the city of Ambon. Village digitalization is an indicator and one of the criteria for a village because of the technology applied in the village. However, the application of technology should be balanced by the skills of human resources in it so that it can directly increase the income of village communities that have MSMEs. Village digitalization still needs to be developed from all aspects. This study aims to analyze and evaluate how the application of the Digital Accounting information system in the Rutong tourist village already has a digital space to promote the potential of the village based on digital sales data. The research method uses qualitative methods, namely observation, survey and interviews with PIECES analysis tools in analyzing the weaknesses of the ongoing and continuous digital Accounting Information System. Based on the results of the research, both performance, information, economy, control and service are still very lacking, so it is recommended to use the BUMDes financial report application which can accelerate input, process and output. Human resources also need to be improved by providing training on accounting basics and how to use the application. Keywords: Tourism Village, Digital Accounting Information System, Pieces

Pelatihan dan Pengembangan Sistem Akuntansi pada Badan Usaha Milik Negeri Rajuno Hitipori di Negeri Rutong Kota Ambon Meidylisa Patty; Mis Fertyno Situmeang; Sally Paulina Sandanafu; Nova Angelin Kailuhu; Vanessa Acnes Christoffel; Filiyan Huwa; Marsanda Imelia Molle
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2025): Mei : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i2.1124

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.

Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan PT. Hiroshi Mis Fertyno Situmeang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.3029

Penelitian ini bertujuan untuk menguji secara empiris faktor – faktor yang mempengaruhi kinerja karyawan PT Hiroshi Cabang Ambon. Penelitian ini adalah penelitian empiris. Teknik pengambilan sampel yang digunakan adalah sampling jenuh atau biasa disebut sensus yaitu dimana semua anggota populasi dijadikan sampel. Teknik analisis yang digunakan adalah analisis regresi linier berganda, meliputi; uji hipotesis melalui uji t-statistik untuk menguji koofisien regresi parsial serta uji F-statistik untuk menguji pengaruh bersama-sama atau simultan, dengan tingkat kepercayaan 0,05 atau 5%. Hasil pengujian menunjukkan terdapat beberapa faktor yang mempengaruhi kinerja karyawan. Faktor pertama yaitu kepemimpinan berpengaruh positif dan signifikan terhadap variabel kinerja pegawai. Faktor kedua adalah motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Faktor ketiga yaitu pelatihan berpengaruh positif dan signifikan terhadap variabel kinerja karyawan. Berdasarkan hasil pengujian, perusahaan dapat mencapai tujuannya dengan mengembangkan strategi dan kebijakan yang sesuai untuk meningkatkan kinerja karyawan.

The Effect of Intellectual Capital, Industry Experience on the Application of Financial Accounting Standards in the Tourism Industry in Ambon City Situmeang, Mis Fertyno; Latuamury, Sherlie Evabioni
The Eastasouth Management and Business Vol. 1 No. 03 (2023): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v1i03.79

This research study investigates the effect of intellectual capital and industry experience on applying financial accounting standards in the tourism industry. This research focuses specifically on the Ambon City context, aiming to provide insight into the factors that shape financial accounting practices in the local tourism sector. A quantitative approach involved collecting data from 150 entrepreneurs in Ambon City and analyzing the data with the help of SPSS version 25 software. The quantitative phase involved distributing survey questionnaires to tourism industry stakeholders. The research findings indicate a positive correlation between intellectual capital, industry experience, and practical application of financial accounting standards. Further regression analysis confirms the significant impact of intellectual capital and industry experience on compliance with financial accounting standards. This research highlights the importance of collaboration, knowledge sharing, and continuous professional development in promoting effective financial accounting practices. These findings have important implications for policymakers, industry practitioners, and researchers, who emphasize the need to invest in developing intellectual capital, fostering industry experience, and promoting collaboration within the tourism industry. Ultimately, this research contributes to an understanding of the dynamics between intellectual capital, industry experience, and application of financial accounting standards.

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