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All Journal Journal of Business & Banking Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) JURNAL LENTERA AKUNTANSI Unram Journal of Community Service (UJCS) Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi dan Keuangan West Science Jurnal Akuntansi
Latuamury, Jabida
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Upaya intensifikasi dan ekstensfikasi pajak dalam meningkatkan pendapatan asli daerah di Kabupaten Maluku Tengah Silooy, Revy Wilhelmina; Latuamury, Jabida; Sapulette, Shella Gilby
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2874

Abstract

This study aims to analyze and identify the increase in local indigenous income through the intensification and extensification of regional taxes and levies in the central Maluku regency. This research uses a descriptive qualitative approach using case studies. The analysis uses a qualitative descriptive method with sampling techniques using purposive sampling through interviews, observation and documentation studies, and data validity using data triangulation. The results showed that efforts to intensify regional taxes through institutional aspects, regulations, and personnel aspects during the Covid-19 pandemic showed a trend of increasing regional original income and improving the quality of tax management resources. Meanwhile, efforts to exaggerate local taxes through the creation and data collection of sources of provincial taxes and potential regional levies, as well as investment policies through the use of assets, increase the original income of the Central Maluku Regency government area.
A Cointegration and Causal Analysis of the Government Revenue and Expenditure Relationship in Indonesia Rijoly, Jacobus Cliff Diky; Sapulette, Shella Gilby; Latuamury, Jabida; Usmany, Alfrin Ernest Marthin; Limba, Franco Benony
Journal of Business & Banking Vol 12 No 2 (2022): November 2022 - April 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i2.3379

Abstract

This study aims to discuss the causal analysis of government revenues and expenditures in Indonesia in light of the fact that Indonesian fiscal policy significantly relies on government finance. Therefore, it can lead to fragile macroeconomic conditions. In addition, to illustrate this occurrence, the researchers used Granger causality method on data from 1971 to 2021 provided by the World Bank. This paper's findings indicate that in Indonesia, the long run or equilibrium relationship between government revenue and government expenditure goes from government expenditure to government revenue. In addition, this conclusion demonstrates that government expenditures affect government revenue.
PENGARUH KESADARAN PAJAK, PENERAPAN E-FILLING, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK: STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA AMBON Latuamury, Jabida; Hilewe, Christin Maya
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.p96-105

Abstract

This study aims to analyze the impact of tax awareness, the implementation of e-filing, and tax sanctions on the tax compliance of individual taxpayers registered at KPP Pratama Ambon. Tax compliance is a crucial factor in increasing state revenue, which necessitates examining various aspects that influence it. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 respondents, who are individual taxpayers registered at KPP Pratama Ambon. The analysis technique used is multiple linear regression to examine the effect of independent variables on the dependent variable. The findings reveal that tax awareness and the implementation of e-filing have a positive and significant effect on tax compliance, indicating that higher tax awareness and more effective e-filing systems lead to increased taxpayer compliance. However, tax sanctions do not have a significant effect on compliance. This suggests that while tax sanctions are intended to encourage compliance, taxpayers are more influenced by awareness and the ease of filing systems. These findings are expected to provide valuable insights for the government in enhancing tax policies to improve taxpayer compliance in the future.
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.
Utilization of Walnut Shell Waste as an Alternative for Making Halal Charcoal Briquettes in Larike Village, Central Maluku Rahayu, Rahayu; Latuamury, Jabida; Palembang, Septianti Permatasari
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.796

Abstract

Walnuts are a crop of economic value to the people of Maluku. In Larike village, walnuts are only managed for their pulp as a food additive for personal consumption. In addition, walnuts are also sold directly to produce processors who will usually sell them to traders or processors in the island of Java. The processing of walnut meat leaves an environmental problem, namely the shell waste which usually becomes garbage in the environment, while this waste has a hard texture so it is difficult to biodegrade in the environment. To overcome the problem of walnut shell waste, it is necessary to take an innovative step that can add economic value to its utilization. One of them is by making charcoal from walnut shells which can then be used as briquettes which are an alternative energy source (green energy). The solution carried out in this service is to conduct counseling, training, mentoring and product licensing so that the results of the partners can be marketed, so that the proceeds from product sales can meet the goal of increasing the economic level of the partner's family.
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 LOCUS OF CONTROL, FINANCIAL LITERACY, DAN INCOME TERHADAP KEPUTUSAN INVESTASI EMAS (STUDI EMPIRIS PADA NASABAH PRODUK MULIA DI PT. PEGADAIAN (PERSERO) CABANG AMBON) Mualim, Al’Fisra Salvia; Basuki, Ferry Hendro; Latuamury, Jabida
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.91-108

Abstract

The purpose of this study is to find out whether there is an influence of locus of control, financial literacy, and income on the gold investment decisions. This type of research uses quantitative methods with a sample of 50 respondents. Sources of data obtained in this study from distributing questionnaires. While the data analysis technique used in this study uses multiple linear regression analysis. The results of this study indicate that locus of control has a positive and significant effect on gold investment decisions. Financial literacy has a positive and significant effect on gold investment decisions. Income has a positive and significant effect on gold investment decisions
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN DAERAH PEMERINTAH PROVINSI MALUKU Tuasikal, Mundawansa; Latuamury, Jabida
Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.1.27-48

Abstract

This study aims to assess the financial performance of the Provincial Government of Maluku by analyzing key financial ratios from 2019 to 2023, including regional financial independence, revenue effectiveness, budget efficiency, expenditure harmony, and fiscal growth. As a province characterized by insular geography and high dependence on central government transfers, Maluku presents unique fiscal challenges. The study employs a descriptive quantitative approach using annual data from the Regional Budget Realization Reports. The novelty of this research lies in its comprehensive evaluation of fiscal dynamics in a remote island region, contrasting with prior studies that mainly focus on mainland areas. The results indicate that the financial independence ratio consistently falls into the "very low" category, reflecting the persistent reliance on intergovernmental transfers. However, the effectiveness ratio of local revenue collection has improved significantly since 2020, indicating enhanced administrative capacity. Efficiency in budget implementation fluctuated, with fiscal deficits recorded in 2020 and 2022. Expenditure composition analysis reveals an increasing dominance of operational expenses, reaching nearly 80% in 2023, which limits fiscal space for capital investment. Despite stable capital expenditure ratios, they remain below the ideal threshold for infrastructure development. Growth indicators for both revenue and expenditure display inconsistency, raising concerns over fiscal sustainability. The study concludes that financial performance in Maluku remains constrained by structural dependence and expenditure imbalances. It recommends future research to incorporate qualitative assessments of fiscal policy implementation and explore strategies for improving regional revenue generation in archipelagic provinces.
DETEKSI KECURANGAN PENGELOLAAN DANA BOS MENGGUNAKAN HEXAGON FRAUD THEORY (STUDI EMPIRIS PADA SMA DAN SMK DI KOTA AMBON) Gasperz, Jefry; Latuamury, Jabida; Silooy, Revy Wilhemina; Sapulette, Shella Gilby
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.963

Abstract

This research aims to test the influence of hexagon fraud theory in detecting fraud in the management of BOS funds in high schools and vocational schools in Ambon City. This research uses a quantitative approach. The sampling technique was carried out using a saturated technique, where the entire population was sampled. The samples used were budget managers, namely school principals and school treasurers at high schools and vocational schools in Ambon City, totaling 51 samples. Data collection techniques were carried out using questionnaires. The research results show that pressure, opportunity and arrogance have a positive and significant effect on fraud in the management of BOS funds, while rationalization, ability and collusion have no effect on fraud in the management of BOS funds. Key words: Hexagon Fraud Theory, Fraud, BOS Funds
Co-Authors CHRISTINA SOSOSUTIKSNO Ferry Hendro Basuki Hilewe, Christin Maya Jefry Gasperz Limba, Franco Benony Mualim, Al’Fisra Salvia Palembang, Septianti Permatasari Radjawane, Erik P Rahayu Rahayu Rijoly, Jacobus Cliff Diky Risakotta, Kathleen Asyera Sapulette, Shella Gilby Silooy, Revy Wilhelmina Silooy, Revy Wilhemina Soepriadi, Dewi Nidia Tuasikal, Mundawansa Usmany, Alfrin Ernest Marthin