Article Per Year (5 Year)
p-Index From 2020 - 2025
2.57
P-Index
This Author published in this journals
All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences INTELEKTIVA HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Jurnal Ekonomi dan Bisnis
LINDA GRACE LOUPATTY
Unknown Affiliation
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN-PERUSAHAAN DI SEKTOR INDUSTRI BARANG KONSUMSI GLOUSA LERA SILANNO; LINDA GRACE LOUPATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 2 No 07 (2021): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI - FEBRUARI 2021)
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh Current ratio, Debt to Equity ratio, dan Return on Asset terhadap Financial Distress pada Perusahaan-perusahaan di Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Populasi dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sampel yang digunakan berjumlah 52 perusahaan yang diperoleh dengan menggunakan teknik sampling jenuh . Variabel bebas dalam penelitian ini adalah Current ratio, debt to equity ratio, dan return on asset. Sedangkan variabel terikat adalah financial distress. Data penelitian ini menggunakan data sekunder yaitu annual report perusahaan-perusahaan di Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Metode analisis data yang digunakan adalah Uji regresi logitik. Hasil penelitian menunjukkan bahwa current ratio tidak berpengaruh secara signifikan terhadap financial distress; debt to equity ratio tidak berpengaruh secara signifikan terhadap financial distress; dan return on asset berpengaruh signifikan terhadap financial distress.
PENGARUH KINERJA KEUANGAN TERHADAP DIVIDEN PAYOUT RATIO CECILIA ENGKO; LINDA GRACE LOUPATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 01 (2019): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengukur ada tidaknya pengaruh Cash ratio (CaR), Debt to equity ratio (DER), Total assets turnover ratio (TATO), Return on assets (ROA) secara simultan maupun parsial terhadap dividen payout ratio (DPR) pada perusahaan industri manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode non probability sampling dengan teknik sampling bertujuan (Purposive Sampling) berdasarkan pertimbangan (Judgment Sampling) maka sampel penelitian adalah sebanyak 35 perusahaan.Variabel bebas adalah Cash ratio (CaR), Debt to equity ratio (DER), Total assets turnover ratio (TATO), Return on assets (ROA). Variabel terikat adalah dividen payout ratio (DPR). Metode analisis yang digunakan adalah analisis regresi linier berganda. Penelitian ini menggunakan data sekunder yaitu annual report 35 perusahaan sampel, dari tahun 2013-2017. Hasil penelitian menunjukan bahwa secara simultan, Cash Ratio (CaR), Debt on Equity Ratio (DER), Total Assets Turnover Ratio (TATO), dan Return On Assets (ROA) berpengaruh signifikan terhadap Deviden Payout Ratio (DPR). Dan secara parsial, Cash Ratio (CaR) dan Return On Assets (ROA) berpengaruh signifikan terhadap Deviden Payout Ratio (DPR). Sedangkan Debt on Equity Ratio (DER) dan Total Assets Turnover Ratio (TATO) tidak berpengaruh signifikan terhadap Deviden Payout Ratio (DPR).
ANALISIS PENGARUH PERSEPSI DAN KUALITAS APARATUR PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN MOA KABUPATEN MALUKU BARAT DAYA TRISNA SARY LEWARU; LINDA GRACE LOUPATTY; DEWI NIDIA SOEPRIADI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengukur ada tidaknya pengaruh persepsi dan kualitas aparatur pemerintah desa secara simultan maupun parsial terhadap pengelolaan dana desa di Kecamatan Moa Kabupaten Maluku Barat daya. Menggunakan metode non probability sampling dengan teknik sampling jenuh atau lebih dikenal dengan nama teknik sensus. Sampel penelitian adalah sebanyak 7 desa yaitu; Desa Werwaru, Desa Tounwawan, Desa Moain, Desa Klis, Desa Patti, Desa Wakarleli dan Desa Kaiwatu. Variabel bebas adalah persepsi aparatur desa dan kualitas aparatur desa, sedangkan variabel terikat adalah pengelolaan dana desa. Metode analisis yang digunakan adalah analisis regresi linier berganda. Penelitian ini menggunakan data primer dari dengan 35 responden. Hasil penelitian menunjukan bahwa secara simultan, persepsi dan kualitas aparatur pemerintah desa berpengaruh signifikan terhadap pengelolaan dana desa (DD) dengan kontribusi yang diberikan sebesar 72,7%. Dan secara parsial persepsi aparatur pemerintah desa tidak berpengaruh signifikan terhadap pengelolaan dana desa dengan kontribusi yang diberikan sebesar 26,2%. Secara parsial kualitas aparatur pemerintah desa berpengaruh signifikan terhadap pengelolaan dana desa (DD) dengan kontribusi yang diberikan sebesar 46,5%.
EVALUASI PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM PENGELOLAAN KEUANGAN DESA/NEGERI DI KOTA AMBON Linda Grace Loupatty
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.28 KB) | DOI: 10.34308/eqien.v10i1.576

Abstract

This study aims to evaluate whether the implementation of Siskeudes in villages/states in Ambon City has been running effectively, and analyzes the impact of implementing Siskeudes on villages/states in Ambon City. The conceptual framework in this study uses the effectiveness theory of Walter Jack Duncan (1981) by using indicators achievement of goals, integration and adaptation are parameters to evaluate the implementation of Siskeudes in Ambon City. This research was conducted with a descriptive qualitative approach. The types of data used are primary data and secondary data. Data collection techniques are observation, interviews and documentation. The results showed that the implementation of Siskeudes in 30 villages/countries in Ambon City had been implemented well. Village financial management runs according to its procedures and provisions. Around 25 villages/countries are Leahari Country, Hutumuri Country, Rutong Country, Refinery Country, Hatalai Country, Ema Country, Hukurila Country, Naku Country, Latuhalat Country, Nusaniwe Country, Seilale Country, Urimesseng Country, Batu Merah Country, Soya Country, Village Latta, Nania Village, Waiheru Village, Halong Country, Hatiwe Besar Country, Laha Country, Rumah Tiga, Tawiri Country, Hunuth Village, Poka Village, Wayame Village have implemented village financial management procedures in an orderly and budgetary discipline. And 5 other villages, namely Negeri Amahusu, Negeri Passo, Small Hative Country, Galala Village and Negeri Lama Village, are still in the process of improving financial management to be better. In general, the implementation of Siskeudes in 30 villages/countries in Ambon City has a very positive impact, which is able to improve the performance of village financial management. It is proven that 25 villages/countries have been able to implement the Siskeudes Application although there are still many shortcomings that must be corrected. The application of Siskeudes has proven to be able to assist village officials in timely financial reporting and accountability; make the village financial management process more transparent, accountable and participatory, as well as more orderly and budgetary discipline. The Siskeudes application helps village officials in the village financial management process from the planning, implementation, administration, to reporting stages. This application is considered easy to use and has adapted to follow the development of village financial accounting principles.
Analysis of Determinants of Audit Delay in Trade, Service and Investment Companies in the Covid-19 Pandemic (Empire Study on the Indonesia Stock Exchange) Linda Grace Loupatty; Theresia Febiengry Sitanala; Alfrin Ernest Marthen Usmany
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5360

Abstract

The purpose of this study is to empirically prove the factors that influence the occur-rence of audit delays for companies in the trade, services and investment sectors during the COVID-19 pandemic. The research was conducted at the Indonesia Stock Exchange, where the dependent variables are Return on Assets (ROA), Debt to Total Asset Ratio (DAR), company size and KAP reputation. And the independent variable is audit delay. This research is qualitative research using secondary data in the form of an annual report in 2020. The da-ta analysis method uses multiple regression. And the research results show that Return On Assets (ROA) has a significant effect on audit delay. Meanwhile, Debt to Total Asset Ratio (DAR), Firm Size and KAP Reputation have no significant effect on audit delay.
EFEKTIVITAS PENERAPAN APLIKASI SISKEUDES SEBAGAI SISTEM PENGAWASAN PENGELOLAAN KEUANGAN DESA (STUDI KOMPARATIF DI KOTA AMBON DAN KECAMATAN KAIRATU KABUPATEN SERAM BAGIAN BARAT) Linda Grace Loupatty
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.1137

Abstract

This research is a comparative study that aims to evaluate whether the application of the Village Financial System (Siskeudes) application and the Village Financial Management Oversight System in Ambon City and Kairatu District, West Seram Regency has been running effectively. The conceptual framework in this study uses the effectiveness theory of Walter Jack Duncan (1981) using indicators of goal attainment, integration and adaptability. The types of data used are primary data and secondary data. Data collection techniques are observation, interviews and documentation. The results of the study show that the implementation of Siskeudes in 30 villages/countries in Ambon City has been running effectively. Around 25 Villages/Countries namely Leahari Country, Hutumuri Country, Rutong Country, Refinery Country, Hatalai Country, Ema Country, Hukurila Country, Naku Country, Latuhalat Country, Nusaniwe Country, Seilale Country, Urimesseng Country, Batu Merah Country, Soya Country, Villages Latta, Nania Village, Waiheru Village, Negeri Halong, Negeri Hatiwe besar, Negeri Laha, Negeri Rumahtiga, Negeri Tawiri, Hunuth Village, Poka Village, Wayame Village have implemented village financial management procedures in a transparent, accountable, participatory, orderly and disciplined budget. And 5 other villages, namely Negeri Amahusu, Negeri Passo, Negeri Hative Kecil, Galala Village and Negeri Lama Village, are still in the process of improving their financial management to make it better. The monitoring system has also been running effectively so that the implementation of Siskeudes in 30 villages/countries in Ambon City has had a very positive impact, which has been able to improve village financial management performance. However, the results of research in 6 villages in Kairatu District, West Seram Regency, namely in Kamarian Village, Seruawan Village, Uraur Village, Waipirit Village and Hatusua Village, show that the implementation of the siskeudes application and the village financial management monitoring system has not been effective. This is because the implementation of the siskeudes application is still offline. Financial reporting that is still offline creates many problems. Resulting in village government apparatus losing authority in the village financial management process to become more transparent, accountable and participatory, as well as more orderly and budget discipline. In addition to the offline application of the Siskeudes application, several factors were found which were considered to be obstacles in achieving goals, integration and adaptation of the Siskeudes application in Kairatu District, West Seram Regency, namely; The quality of human resources, both village apparatus and village financial operators, is still inadequate, IT mastery is low, the submitting or posting process is only under the authority of district-level operators, the available Internet network is inadequate, so the system often experiences errors, not all types of activities are contained in the Siskeudes application, the needs of each village are not the same so that Siskeudes must be adapted to the needs of the village, the availability of IT infrastructure facilities in the village is inadequate, lack of training, technical guidance and assistance, regulations that change frequently and minimal operational budgets.
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH: (Studi Kasus Pada Inspektorat Provinsi Maluku Dan Kota Ambon) Mahendra Rupilu; Linda Grace Loupatty; Yuyun yuniarti Layn
Jurnal Ekonomi dan Bisnis Vol. 2 No. 10 (2024): Oktober
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to test and analyze whether the implementation of public sector accounting and monitoring the quality of financial reports has an effect on the accountability of the financial performance of the Maluku Province regional government. This research was conducted at the Maluku Provincial Inspectorate Office and the Ambon City Inspectorate Office. This type of research is quantitative research using primary data, where data is obtained using survey data collection techniques using questionnaires. And given to 37 auditors at the Maluku Provincial Inspectorate Office and the Ambon City Inspectorate Office. Data analysis uses multiple linear regression statistical analysis (multiple regression analysis). The results of the study show that the implementation of public sector accounting has a positive and significant influence on the accountability of local government performance and supervision of the quality of financial reports has a negative and insignificant influence on the accountability of local government performance.
PENGARUH PROGRAM PEMUTIHAN DENDA PAJAK KENDARAAN BERMOTOR, PEMBEBASAN BEA BALIK NAMA KENDARAAN BERMOTOR, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA UPT SAMSAT KOTA AMBON Fresilya Claudya Rameltha Tatuhey; Linda Grace Loupatty; Trisna Sary Lewaru
Jurnal Ekonomi dan Bisnis Vol. 2 No. 10 (2024): Oktober
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test whether the amnesty of motor vehicle tax fines, exemption of motor vehicle transfer fees, and quality of service affect the compliance of motor vehicle taxpayers. The independent variables in this study are the tax fine amnesty program, exemption of transfer fees, quality of service, while the dependent variable is the compliance of motor vehicle taxpayers. This study was conducted at the UPT Samsat Ambon City. This study is a quantitative study using primary data and a sample of 100 respondents. The data collection technique uses a survey technique using a questionnaire. Data analysis uses multiple linear regression statistical analysis. The results of the study indicate that the amnesty of motor vehicle tax fines and exemption of motor vehicle transfer fees have no effect on taxpayer compliance, and the quality of service has a positive and significant effect on taxpayer compliance.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KABUPATEN KEPULAUAN TANIMBAR Silvy Theovilia Refialy; Linda Grace Loupatty
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to test and analyze the influence of local revenue, balancing funds and capital expenditure on the financial performance of the Tanimbar Islands Regency regional government. The research was conducted at the Tanimbar Islands Regency Regional Government office in Saumlaki City and the Maluku Provincial Inspectorate office in Ambon City. This research is quantitative research using secondary data in the form of budget realization data for the Regional Government of the Tanimbar Islands Regency, which was obtained from the Secretariat of the Regent of the Tanimbar Islands Regency and the Maluku Provincial Inspectorate. The data analysis method uses the Multiple Linear Regression statistical test. The research results show that local original income has a significant positive influence on the financial performance of the Tanimbar Islands Regency Regional Government. Balancing funds and capital expenditures have an insignificant positive influence on the financial performance of the Tanimbar Islands Regency regional government.
PENGARUH KEBIJAKAN INSNETIF PAJAK PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK: DIGITALISASI PAJAK SEBAGAI VARIABEL MODERASI: (Studi Empiris Pada UMKM Skala Menengah Di Kecamatan Sirimau Kota Ambon) Aldi Alfardo Titahena; Linda Grace Loupatty
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of income tax incentive policies on taxpayer compliance: tax digitalization as a moderating variable (empirical study of medium-scale MSMEs in Sirimau District, Ambon City). The method used in this research is a quantitative descriptive method. In collecting data, this research used a saturated sampling technique with the data source used, namely primary data. The population in this study were MSME taxpayers in Sirimau District, Ambon City with a sample size of 32 respondents. The data analysis techniques used are descriptive statistics, classical assumption tests and multiple linear analysis. The hypothesis testing design used is the normality test, multicollinearity test, heteroscedasticity test, t test and coefficient of determination. The analysis tool uses SPSS version 22. Based on the results of the tests carried out, the research results show that: 1) Tax Incentive Policy has a significant positive effect on MSME Taxpayer Compliance, 2) Tax Incentive Moderation and Tax Digitalization has a significant positive effect on Taxpayer Compliance
Co-Authors Aldi Alfardo Titahena Arizal Cahyo Anasti Carolina Dezelly Latupeirissa DEDY ANDRIO M KARATEM DEWI NIDIA SOEPRIADI Dwi Kriswantini Engko, Cecilia Fresilya Claudya Rameltha Tatuhey GLOUSA LERA SILANNO Indah Alibas Mahendra Rupilu Petra Andres Kayadoe Putri Azzahra Silvy Theovilia Refialy Sitanala, Theresia Febiengry Tiara TRISNA SARY LEWARU USMANY, ALFRIN ERNEST MARTHEN Yuyun Yuniarti Layn