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All Journal Jurnal Akuntansi dan Pajak Jurnal Mantik INTELEKTIVA JOMPA ABDI: Jurnal Pengabdian Masyarakat Mamangan Social Science Journal DEVOTE: Jurnal Pengabdian Masyarakat Global Journal of Applied Accounting Inovasi Sosial: Jurnal Pengabdian Masyarakat
MEIDYLISA PATTY
Politeknik Negeri Ambon
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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AKUNTABILITAS DANA DESA DALAM UPAYA PEMBERDAYAAN MASYARAKAT DAN PEMBANGUNAN DESA : STUDI KASUS DESA LAHA, KECAMATAN TELUK AMBON MEIDYLISA PATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 09 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA E-ISSN : NO 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

The allocation of village funds has been an important issue since the issuance of the LAW on village independence in 2016. This research aims to study more about the accountability of allocation of village funds and its influence on community empowerment and Village development. The method of analysis used is qualitative descriptive analysis with data retrieval techniques that are surveys and interviews. Research object in Laha Village, the Bay district of Ambon Baguala, Maluku.The results showed that the management of the village funds are normative and administrative has been implemented as it should but is substantive there is still error due to some factors such as accountability and transparency which is still weak where the village apparatus has not fully socialized the budget plan and programs to the community, still strong element of kinship in the process of allocation of village funds and community participation that lacks
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP TUNJANGAN KINERJA POLDA MALUKU MEIDYLISA PATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 05 (2019): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Performance allowances are given as rewards or rewards for employees and those with good performance. This research aims to know, analyze and compare the process of providing the performance allowance of members of the Maluku Polda with the common SPI reference framework of COSO. This research is a mixed study that uses primary and secondary data. Secondary Data is sourced on research-related documents and results in research questionnaire responses calculated based on the formula. Secondary data will clarify primary data i.e. survey results and interviews related to research issues.The results showed that the Moluccas and Satkers have adopted a system of control over the performance allowance but there is still weakness in its application so that the Maluku police are expected to re-evaluate the performance allowance control system based on the COSO reference framework or provide clear flowcharts and job description for its ranks.
PENGARUH PENERAPAN GOOD GOVERNANCE DAN BUDAYA ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI PEMEDIASI MEIDYLISA PATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 01 (2019): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This research aims to determine the influence of the implementation of good governance and organizational culture to the quality of financial statements with the transformational leadership as a variable of intervening both partially and simultaneously. This type of research is explanatory research. This research was conducted in 34 regional government working unit (SKPD) Ambon City. Data collection is done by spreading questionnaires, interviews and documentation. The research instruments were tested in advance with Spearman's validity test and Cronbach Alpha reliability test. The data analysis method used is Path analysis. The results of the research and hypothesis testing showed that the implementation of good governance and organizational culture both directly and indirectly through transformational leadership did not significantly affect the quality of financial statements both partially and simultaneously.
FAKTOR PSIKOLOGIS INVESTOR MILLENIAL DALAM PENGAMBILAN KEPUTUSAN INVESTASI SAHAM (Studi Empiris Pada Investor Millenial di Kota Ambon) Audry Leiwakabessy; Meidylisa Patty; Baretha M Titioka
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3318

Abstract

Behavioral finance is an approach that explains how humans invest or relate to finances influenced by psychological factors. Behavioral financial theory states that an investor is not always rational in making investment decisions and tends to use psychological aspects. The purpose of this research is to examine the effect of overconfident and herding behaviour to investment decisions of millennial in Ambon city. The population in this study are millennial investors in the city of Ambon and the sample used is 96 respondents. The sampling technique used purposive random sampling, the data in this study used primary data in the form of a questionnaire. The data analysis technique is multiple regression analysis. The results of the study show that overconfidence and herding behavior have a positive and significant effect on the stock investment decisions of millennial investors in Ambon city. The coefficient of determination test shows the Adjusted R2 value of 0.159 or 15.9%, which means that the stock investment decision variable is influenced by overconfidence and herding behavior variables and the remaining 84.1% is influenced by other variables.
Hekaleka Foundation Financial Information System Development Febiyola Wijaya; Monika Handojono; Meidylisa Patty
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The use of information technology in the accounting process is recognized as bringing many advantages, especially in terms of practicality, time requirements and the availability of real-time financial information. Various parties involved, both internal and external, who are geographically separated, can access information of the same quality, and can also be involved in financial management. Organizationally, Heka Leka's financial management is carried out by several parties, namely, the executive director, program director, financial advicer, and treasurer. However, it must be acknowledged that the recording and financial reporting that has been carried out has not been carried out properly. As a result, the information supplied has not been able to meet the needs of the parties involved. Therefore, it is necessary to develop a financial management system that allows all stakeholders, both internal and external, to access the resulting information. In addition, information systems can produce financial information that can be relied on by its users. The implementation of the service includes three stages, namely conducting financial report training and how to input financial data to the Malessy, the Hekaleka network and the Hekaleka Foundation management. This training went smoothly and the Hekaleka Foundation provided participants and accommodated the participants' attendance. Even looking for a place to do training, because the Foundation's place didn't allow it to accommodate a large number of people.
Investment Analysis Of The Masela Block Project. Will The Masela Block Become A Natural Resource Paradox? (A Pestle Analysis) Sandanafu, Sally Paulina; Leuhery, Lenora; Wattimena, Sefnath J; Patty, Meidylisa
Jurnal Ilmu Sosial Mamangan Vol 12, No 2 (2023): Special Issue
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i3.8108

Abstract

The unsustainable investment in the Masela block due to the recent pandemic has delayed several steps by the Maluku provincial government and local communities in realizing the investment capital participation (PI). This study aims to determine and analyze the factors that hinder the operation and investment in the Masela block. The analysis technique used in this study is the PESTLE analysis which is reinforced by secondary data and survey results and interviews with PT MEA, namely the industry appointed by the local government (BUMD) in implementing the investment capital participation in the Masela block and informants from the Latdalam and Lermatang village governments who know and are directly affected by the development of the Masela Block project. The results of this study indicate that the priority concentration of the Lermatang and Latdalam village communities is on the social and environmental aspects where there will be many social changes in the community's way of life so that this aspect must be truly considered because these two villages highly uphold customary and cultural values and depend on natural resources.
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

Abstract

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.
LITERASI KEUANGAN BAGI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) di KECAMATAN LEHITU BARAT, MALUKU TENGAH Persulessy, Grace; Titioka, Baretha Meisar; Patty, Meidylisa; Alfons, Christwyn R; Ralahallo, Fransiska Natalia
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 2 (2025): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i2.3804

Abstract

This service activity aims to increase financial literacy for MSME actors in West Leihitu District, Central Maluku Regency. Low understanding of basic financial concepts, risk management, and business financial planning and management are the main obstacles in the economic development of MSME actors in this region. Through workshops, interactive discussions, and the provision of supporting materials, this activity succeeded in improving the participants' ability to understand and manage the financial aspects of their business. The results of the training showed an increase in understanding in financial planning, debt and credit management, and the use of simple financial tools. It is hoped that this activity will be a sustainable foundation for improving the economic welfare of the local community.
Pelatihan Pengelolaan Bumdes Di Negeri Larike Kecamatan Leihitu Barat Kabupaten Maluku Tengah Patty, Meidylisa; Leiwakabessy, Audry; Pariama, Leonardo Stevy; Sitaniapessy, Harry Anthony Pierre
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v3i2.1088

Abstract

Pengabdian masyarakat ini dilakukan untuk memberikan solusi bagi pengelolaan badan usaha milik negeri (BUMNeg) Larike yang telah berdiri selama 4 tahun namun unit bisnis yang dikelola hanya unit bisnis keuangan mikro BRILink. Pengurus BUMNeg mengalami kesulitan dalam merencanakan unit usaha baru padahal negeri Larike memiliki banyak potensi dan kebutuhan masyarakat yang dapat dikelola oleh BUMNeg. Solusi yang diberikan adalah berupa pelatihan penyusunan rencana model bisnis baru sesuai potensi dan kebutuhan masyarakat negeri Larike serta akuntansi sederhana untuk mengelola unit bisnis yang terbentuk. Metode yang digunakan adalah metode perencanaan model bisnis canvas yang terdiri dari 9 blok elemen bisnis dan penyusunan model akuntansi sederhana berupa pencatatan transaksi harian, penyusunan laporan laba rugi dan neraca.
Analisis Pengendalian Internal Berbasis COSO pada Pengelolaan Keuangan Gereja Protestan Maluku Patty, Meidylisa
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1524

Abstract

This study aims to analyze the implementation of Internal Control Systems (ICS) in the financial management of the Protestant Church of Maluku (GPM) based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and to position it within the perspective of Accounting Information Systems (AIS). A qualitative approach with an embedded case study design was employed at the Classis and Congregation levels in Ambon. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that although GPM structurally possesses formal internal control mechanisms, their effectiveness remains limited. The control environment is dominated by trust-based governance and leadership centralization; risk assessment is not systematically documented; control activities are constrained by inadequate segregation of duties and the use of a cash-based single-entry system; and financial reporting relying solely on budget realization reports limits risk-based monitoring. The study recommends transitioning to accrual-based and double-entry accounting systems, strengthening standard operating procedures, and implementing integrated digital monitoring to enhance accountability and organizational sustainability. Keywords: COSO, internal control system, accounting information system, faith-based organization, accountability.
Co-Authors Alfons, Christwyn R Baretha M Titioka Febiyola Wijaya Filiyan Huwa Grace Persulessy Handojono, Monika Harry A. P. Sitaniapessy Leiwakabessy, Audry Lenora Leuhery Marsanda Imelia Molle Nova Angelin Kailuhu Pariama, Leonardo Stevy Ralahallo, Fransiska Natalia Sandanafu, Sally Paulina Situmeang, Mis Fertyno Titioka, Baretha Meisar Vanessa Acnes Christoffel Wattimena, Sefnath J