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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 KOMPLEKSITAS TUGAS DAN BEBAN KERJA TERHADAP KINERJA AUDITOR Sososutiksno, Christina; Sapulette, Shella Gilby; Tutuarima, Yonry Gerald
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.52-65

Abstract

This study aims to determine the influence of task complexity and workload on the performance of auditors at the BPKP representative office in Maluku Province using a quantitative approach. The respondents to this study were 62 BPKP auditors. The sampling technique used is saturated sampling. The data used are primary data with the dissemination of questionnaires to respondents. Of the 62 questionnaires distributed, only 43 were returned and analyzed later. The data were analyzed using SPSS analysis 24. The results showed that the complexity of tasks and workload negatively affect the performance of auditors
Accounting Record Training for MSMEs in Batu Merah Village Risakotta, Kathleen Asyera; Sapulette, Shella Gilby
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.1271

Abstract

Purpose: This community service aims to enhance MSMEs' financial management skills in Batu Merah Village, Ambon, by providing simple accounting training. It seeks to improve their ability to maintain accurate records and prepare financial reports, addressing business management challenges effectively. Method: Training sessions on basic accounting principles will be conducted, tailored to MSMEs' needs. Socialization sessions will reinforce understanding. Data collection involves qualitative feedback on training effectiveness and perceived skill improvements. Practical Applications: Improved financial management enables informed decision-making, resource optimization, and easier access to financial services for MSMEs. This fosters their growth and sustainability.Conclusion: By addressing the need for enhanced financial literacy, this research equips MSMEs in Batu Merah Village to navigate financial challenges effectively, contributing to their long-term success and resilience in rural communities.
Pengaruh Penerapan E-Filling System Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Peran Relawan Pajak Sebagai Variabel Moderasi Anakotta, Fanny Monica; Sapulette, Shella Gilby; Iskandar, Theresia Eunike
Accounting Research Unit (ARU Journal) Vol 4 No 1 (2023): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol4iss1pp48-66

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh penerapan e-filling system pemahaman perpajakan terhadap kepatuhan wajib pajak serta menguji secara empiris pengaruh variabel moderasi peran relawan pajak dalam hubungan penerapan e-filling system dan pemahaman perpajakan terhadap kepatuhan wajib pajak UMKM di Kota Ambon. Penelitian ini merupakan penelitian empiris dengan teknik pengambilan sampel yang digunakan adalah random sampling. Teknik analisis yang digunakan adalah Moderate Regression Analysis (MRA) dengan tingkat kepercayaan 0,05 atau 5%. Hasil pengujian menunjukkan penerapan e-filling system dan pemahaman perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak serta peran relawan pajak memperkuat pengaruh penerapan e-filling system terhadap kepatuhan wajib pajak. Namun, peran relawan pajak tidak memoderasi pengaruh pemahaman perpajakan terhadap kepatuhan wajib pajak.
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
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.
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