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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) The Eastasouth Management and Business Journal of Business Application
Situmeang, Mis Fertyno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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

Abstract

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

Abstract

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
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

Abstract

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.
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)
Publisher : Politeknik Negeri Ambon

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

Abstract

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
Determinants of Digital Technology Adoption in Indonesian Government: A Cross-Sectional Study of Government Accountants Situmeang, Mis Fertyno
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.49195

Abstract

This study examines the determinants of digital technology adoption in the Indonesian government. Using a stratified random sampling technique, 487 government accountants from ministries, national agencies, and subnational governments were selected as research participants. Data were analysed using PLS-SEM to assess the individual, organizational, and environmental factors influencing digital technology adoption. The findings indicate that adoption is shaped primarily by individual-level factors, with perceived usefulness and technology readiness emerging as the strongest predictors. Organizational enablers, particularly managerial support and technological infrastructure, also contribute significantly, although resource limitations remain major constraints.
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) Sandanafu, Sally Paulina; Situmeang, Mis Fertyno
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 7 No. 2 (2018)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v7i2.193

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1188

Abstract

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
Co-Authors Latuamury, Sherlie Evabioni Patty, Jancen Roland Patty, Meidylissa Pesireron, Semy Sandanafu, Sally Sandanafu, Sally Paulina Usemahu, Rasni Hanipa