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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Multicience Journal of Management and Social Sciences Jurnal Dinamika Akuntansi dan Bisnis (JDAB) The Eastasouth Management and Business The Es Accounting and Finance Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Journal of Business Application
Situmeang, Mis Fertyno
Politeknik Negeri Ambon, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.914

Abstract

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) Pesireron, Semy; Situmeang, Mis Fertyno; Patty, Jancen Roland
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
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
Determinants of the Quality of the Maluku Provincial Government Financial Statements Mis Fertyno Situmeang; Semy Pesireron
Journal of Management and Social Sciences Vol. 5 No. 1 (2026): Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i1.2879

Abstract

This study empirically examines the effects of Regional Government Information System (SIPD) implementation and information technology utilization on the quality of the Maluku Provincial Government financial statements. A quantitative explanatory survey was conducted among 150 financial management officials selected purposively from 30 regional government agencies. Data were collected using a five-point Likert-scale questionnaire and analyzed with descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression using SPSS. The findings indicate that SIPD implementation has a positive and significant effect on local government financial statement quality (β = 0.37; t = 7.54; p < 0.001). Information technology utilization also has a positive and significant effect (β = 0.37; t = 3.62; p < 0.001). These results confirm that integrated financial information systems and effective technology use support the accuracy, reliability, relevance, and timeliness of public financial reporting. The study implies that the Maluku Provincial Government should strengthen user competence, network reliability, system integration, technical assistance, and data backup procedures to optimize SIPD-based financial reporting and public accountability.
Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi; Dalam Hubungan Peran Auditor Internal Terhadap Kualitas Penyajian Laporan Keuangan Semy Pesireron; Mis Fertyno Situmeang
Journal of Business Application Vol. 3 No. 1 (2024): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

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.
Board Independence as a Governance Signal for Corporate Creditworthiness in Indonesian High-Emission Listed Firms Okevanrianus Putra Hernat; Irwin Irwin; Yanto Yanto; Nunung Apriani; Mis Fertyno Situmeang
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1156

Abstract

This study examines the influence of board independence as a governance signal on corporate creditworthiness among high-issuance listed companies in Indonesia. A quantitative explanatory research design was employed using primary data collected from 150 respondents representing customer perceptions. Data were obtained through a structured questionnaire measured using a five-point Likert scale and analyzed with IBM SPSS Statistics version 25. The analytical procedures included descriptive statistics, validity and reliability testing, normality and heteroscedasticity tests, Pearson correlation, and simple linear regression. The results indicate that all measurement items were valid and reliable, with Cronbach’s Alpha values of 0.912 for board independence and 0.901 for corporate creditworthiness. Board independence had a strong positive correlation with corporate creditworthines. The regression analysis showed that board independence positively and significantly influenced corporate creditworthiness. The coefficient of determination indicated that board independence explained 53.6% of the variation in perceived corporate creditworthiness. These findings support signaling theory and agency theory by demonstrating that independent board oversight signals transparency, accountability, effective risk management, and organizational reliability. The study concludes that strengthening board independence can improve stakeholder confidence and enhance the perceived creditworthiness of high-issuance listed companies in Indonesia.
Co-Authors Ahmad Nusi Filiyan Huwa Irwin Irwin Jancen Roland Patty Juliana Kesaulya Kesaulya , Juliana Latuamury, Sherlie Evabioni Marsanda Imelia Molle MEIDYLISA PATTY Nova Angelin Kailuhu Nunung Apriani Okevanrianus Putra Hernat Patty, Jancen Roland Patty, Meidylissa Pesireron, Semy Sandanafu, Sally Sandanafu, Sally Paulina Usemahu, Rasni Hanipa Vanessa Acnes Christoffel Yanto Yanto