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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Business & Banking Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian Masyarakat Asia Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL LENTERA AKUNTANSI Accounting Research Unit (ARU JOURNAL) Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Akuntansi
Sapulette, Shella Gilby
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan Sapulette, Shella Gilby; Risakotta, Kathleen Asyera
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2605

Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies  listed in the Indonesia stock exchange (BEI) period 2016-2018. Independent variables in this research were financial target, external pressure, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was fraudulent financial reporting which measured using earnings management (DACC). This research use multiple linear regression method with 21 SPSS software. The results of this research shows that financial target, ineffective monitoring, and frequent number of CEO’s picture are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, opportunity and arrogance.
European Football Player Transfer Scheme according to IFRS and IAS: Case Study on Juventus Football Club S.p.A Limba, Franco Benony; Sapulette, Shella Gilby
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3299

Abstract

Recognition of soccer players as intangible assets in financial statements is still happening today, this case will affect the accounting treatment that will be received by player transfer activities from the old club to the new club. The purpose of this study is to analyze the transfer scheme of football players in Europe from the perspective of IFRS and IAS accounting regulations. This study uses secondary data in the form of player transfer data for the Italian football club Juventus Football Club S.p.A in the 2018/2019 to 2020/2021 season which is included in the club's annual financial statements. In addition, it also uses IFRS and IAS as a study in providing solutions to transfer activities experienced by European clubs. The results of this study indicate that European football players can be categorized as intangible assets and receive proper treatment as intangible assets. Although football activities are different from the industry in general, the transfer scheme carried out by the club can be explained as recognized under IFRS and IAS regulations and used by the club in its financial statements legally.
Pengaruh Keterbatasan Sistem Informasi dan Otoritas Pengambilan Keputusan terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Sapulette, Shella Gilby; Limba, Franco Benony
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): 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 | Full PDF (256.973 KB) | DOI: 10.32670/fairvalue.v4i8.1486

Abstract

This study aims to empirically analyze the influence of information system limitations and decision making authority on performance accountability of local government agencies by using quantitative approach and is tested using SPSS 24. This research was conducted in 10 districts/ cities in Maluku province with the sample amounted to 96 employees. Sampling technique used purposive sampling method. The results of this study show that the information system limitations do not affect the performance accountability of local government, while the decision making authority affect the performance accountability of local government at the 5% significance level.
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 PERSEPSI MAHASISWA AKUNTANSI TERHADAP SISTEM INFORMASI AKUNTANSI DAN E-COMMERCE DALAM PENGAMBILAN KEPUTUSAN BERWIRAUSAHA Sapulette, Shella Gilby; Anakotta, Fanny Monica; Rooy, Melinda Victoria
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.272

Abstract

This study aims to empirically test the influence of e-commerce, and accounting information systems and e-commerce on student decision making for entrepreneurship. The independent variables in this study are accounting information systems and e-commerce. While the dependent variable is student decision making for entrepreneurship. This research is quantitative research. This research data was obtained from a research questionnaire. The population in this study were Accounting Department Students in 2018, 2019, and 2020 Faculty of Economics and Business, Pattimura University. The sample selected was 100 respondents using the convenience sampling method which refers to the Slovin formula. The data analysis technique is using multiple linear regression analysis analyzed through the SPSS 26 program. The results of this study show that Accounting Information Systems have a positive significant effect on student decision making for entrepreneurship and e-commerce has a positive and significant effect on student decision making for entrepreneurship
PENGARUH MANAJEMEN ASET DAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR BPKAD KOTA AMBON) Kona, Mindriyanti; Sapulette, Shella Gilby; Lewaru, Trisna Sary
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.p21-30

Abstract

This study aims to examine the effect of Asset Management and the RegionalFinancial Information System on the Quality of Financial Reports. It is aquantitative research with data collection methods using questionnaires, and theanalysis technique used is multiple linear regression analysis. The testing wasconducted using the SPSS Version 25 application. The subjects of this study areall employees working at the BPKAD (Regional Financial and Asset ManagementAgency) in Ambon City, with a sample of 50 respondents. The sampling was doneusing saturated sampling. The results of the study indicate that AssetManagement and the Regional Financial Information System have a positive andsignificant effect on the Quality of Financial Reports.
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.
PENGARUH PENDIDIKAN KEWIRAUSAHAAN DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA DENGAN SELF EFFICACY SEBAGAI VARIABEL PEMODERASI Risakotta, Kathleen Asyera; Sapulette, Shella Gilby
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.8221

Abstract

The purpose of this research is to find whether enterpreneuship education has an effect on Interest in enterpreneuship with Self efficacy as a moderating variable, and find whether the family environment influences interest in enterpreneuship with self efficacy as a moderating variable. This research was conducted with quantitative methodes. Sampling technique using purposive sampling. Primary data in the form of a questionnaire used in this study. This study uses the Moderated Regression Analysis (MRA). The results of the study show that enterpreneuship education influences the interest in enterpreneuship. The family environment influences the interest in enterpreneuship. Self efficacy moderate the relationship between enterpreneuship education dan enterpreneuship interest. Self efficacy moderates the relationship between the family environment and interest in enterpreneuship.
Co-Authors Anakotta, Fanny Monica CHRISTINA SOSOSUTIKSNO Iskandar, Theresia Eunike Jefry Gasperz Kona, Mindriyanti Latuamury, Jabida Lewaru, Trisna Sary Limba, Franco Benony Radjawane, Erik P Rijoly, Jacobus Cliff Diky Risakotta, Kathleen Asyera Rooy, Melinda Victoria Silooy, Revy Wilhelmina Silooy, Revy Wilhemina Tutuarima, Yonry Gerald Usmany, Alfrin Ernest Marthin