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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences INTELEKTIVA International Journal of Educational Research and Social Sciences (IJERSC)
LINDA GRACE LOUPATTY
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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

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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 )

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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 )

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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 )

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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 E-GOVERNMENT DALAM PENINGKATAN KUALITAS PELAYANAN PUBLIK DI KANTOR DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN KEPULAUAN ARU DEDY ANDRIO M KARATEM; CECILIA ENGKO; LINDA GRACE LOUPATTY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 6 No 03 (2024): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI SEPTEMBER - DESEMBER
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Penelitian ini bertujuan untuk menguji apakah penerapan e-government berpengaruh terhadap peningkatan kualitas pelayanan publik di Kantor Dinas Kependudukan dan Catatan Sipil Kabupaten Kepulauan Aru. Metode Penelitian adalah metode kuantitatif, dengan menggunakan jenis data primer. Populasi dalam penelitian ini adalah warga Kabupaten Kepulauan Aru. Sampel penelitian ini sebanyak 80 responden, dengan menggunakan teknik convenience sampling. Hasil penelitian menemukan bahwa penerapan e-government tidak memberikan dampak yang signifikan terhadap kualitas pelayanan publik di Kantor Dinas Kependudukan dan Catatan Sipil Kabupaten Kepulauan Aru. Ini disebabkan adanya ketimpangan digital, infrastruktur yang tidak memadai, kurangnya pemahaman atas sistem pelayanan publik yang baik, adanya resistensi terhadap implementasi e-government di daerah, kurangnya kesadaran masyarakat akan peran e-goverment yang diakibatkan faktor budaya, konflik kepemimpinan pusat dan daerah terhadap penerapan e-goverment, belum adanya pembakuan aturan yang mengakibatkanadanya perubahan-perubahan aturan yang dapat terjadi sewaktu-waktu.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KARIR MENJADI AKUNTAN PUBLIK (Studi Empiris Pada Mahasiswa Akuntansi Universitas Pattimura) PUTRI AZZAHRA; LINDA GRACE LOUPATTY; DWI KRISWANTINI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 6 No 03 (2024): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI SEPTEMBER - DESEMBER
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor Penghargaan Finansial, Pelatihan Profesional, Pengakuan Profesional dan Pengetahuan Undang-undang No 5 Tahun 2011 Tentang Akuntan Publik terhadap minat mahasiswa Akuntansi di Universitas Pattimura dalam Memilih Karir Menjadi Akuntan Publik. Penelitian ini dilakukan di Universitas Pattimura. Populasi dalam penelitian ini adalah mahasiswa akuntansi di Universitas Pattimura yarng berasal dari angkatan 2019 dan 2020 Pemilihan sampel dengan menggunakan Rumus Slovin yang mendapat hasil sampel sebesar 87 responden yang berasal dari mahasiswa akuntansi Universitas Pattimura kemudian ditambahkan dengan penggunaan metode Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data primer, teknik pengumpulan data dengan menyebar kuesioner online dan offline pada mahasiswa akuntansi Universitas Pattimura. Data analisis menggunakan Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan pelatihan profesional berpengaruh signifikan terhadap minat mahasiswa akuntansi di Universitas Pattimura dalam memilih karir menjadi akuntan publik sedangkan penghargaan finansial, pengakuan profesional dan pengetahuan undang-undang no 5 tahun 2011 tentang akuntan publik tidak berpengaruh signifikan terhadap minat mahasiswa akuntansi di Universitas Pattimura dalam memilih karir menjadi akuntan publik.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA LINGKUNGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2023 Arizal Cahyo Anasti; Linda Grace Loupatty
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 7 No 01 (2025): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JANUARI-APRIL 2025
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to examine the effect of Green Acccounting and Corporate Social Responsibility (CSR) on financial performance and Corporate Social Responsibility (CSR) on Environmental Performance in Mining Companies listed on the Indonesia Stock Exchange (IDX). on Mining Companies listed on the Indonesia Stock Exchange (IDX) in 2023. This research is quantitative research. Data in study this research is secondary data obtained from the Indonesia Stock Exchange website, namely www.idx.co.id. The population in this study are 86 mining companies in the energy sector and basic materials listed on the Indonesia Stock Exchange (BEI) in 2023. The sample in this study are 30 companies that have met the criteria. Data analysis method in this study uses multiple linear regression analysis. The results of this study indicate that Green Accounting have no effect on Environmental Performance and Corporate Social Responsibility (CSR) have no effect on environmental performance in Mining Companies. Companies listed on the Indonesia Stock Exchange (BEI) in 2023.
ANALISIS PENGARUH PENGETAHUAN WAJIB PAJAK, SISTEM SAMSAT DRIVE THRU, DAN SANKSI PERPAJAKAN TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA KANTOR SAMSAT KOTA AMBON Tiara; Linda Grace Loupatty
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 7 No 01 (2025): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JANUARI-APRIL 2025
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengetahuan wajib pajak, sistem samsat drive thru dan sanksi perpajakan terhadap penerimaan pajak kendaraan bermotor di Kantor Samsat kota Ambon. Penelitian dilakukan di Kantor Samsat Kota Ambon. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer melalui hasil penyebaran kuesioner kepada wajib pajak kendaraan bermotor di Kantor Samsat Kota Ambon. Total sampel dalam penelitan ini sebanyak 100 responden, teknik pengambilan sampel adalah convenience sampling. Metode analisis data menggunakan uji statistik Analisis Regresi Linier berganda. Hasil dari penelitian ini menunjukan bahwa pengetahuan wajib pajak berpengaruh terhadap penerimaan pajak kendaraan bermotor, sistem samsat drive thru berpengaruh terhadap penerimaan pajak kendaraan bermotor, dan sanksi perpajakan berpengaruh terhadap penerimaan pajak kendaraan bermotor di Kota Ambon.
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 Payapo, Rukmuin Wilda Petra Andres Kayadoe Putri Azzahra Silvy Theovilia Refialy Sitanala, Theresia Febiengry Tiara TRISNA SARY LEWARU USMANY, ALFRIN ERNEST MARTHEN Yuyun Yuniarti Layn