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All Journal SOSIALITA Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal ASET (Akuntansi Riset) Kajian Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Riset Akuntansi Jurnal Akuntansi
Ferry Hendro Basuki
FEB Universitas Pattimura Ambon
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengelolaan Corporate Social Responsibility (CSR) Pada Program The Gade Clean And Gold Sebagai Upaya Meningkatkan Pendapatan Masyarakat Dengan Mengurangi Sampah Di Kota Ambon: (Studi Kasus Pada PT. Pegadaian Kantor Area Ambon) Basuki, Ferry Hendro; Liptiay , Janes R
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2298

Abstract

Social and environmental issues have gained attention from business actors due to their potential impact on the environmental ecosystem and the company's image in the eyes of investors. Corporate Social Responsibility (CSR) is a company's commitment to creating a positive impact on the environment and the surrounding community. High waste production and lack of coordination in waste management have led to serious health and environmental problems. This study aims to understand the planning, implementation, and effectiveness of The Gade Clean and Gold Program. This research uses a qualitative method with a case study approach. Data collection is done through interviews, observations, and documentation. The data analysis methods used are data reduction, data presentation, and drawing conclusions. Triangulation is used to test the validity of the data. Based on the research results, program planning focuses on empowering and educating the community to be environmentally conscious. In the program implementation, the lack of communication regarding facilities and infrastructure, as well as the absence of a well-structured organization in the waste bank, hinder operational activities. The effectiveness of the program creates positive awareness among the community regarding waste management, and the benefits of waste separation can increase income through gold savings. Keyword: Green Economy,CSR Management,The Gade Clean and Gold, Income
Pengaruh Religiusitas dan Tax Morale terhadap Perilaku Kepatuhan Wajib Pajak Basuki, Ferry Hendro; Henny Gomies
Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i2.3032

Abstract

Abstract. The growth of economic in every country around the world got threatened because spread of corona virus. Any effort have been made to increase the country’s economic growth, which is by increasing tax revenues because taxex are one of the country’s largest source of income. To increase tax revenues, it requires high taxpayer compliance behavior, that influenced by several factors.Therefore, this study was conducted to examine the effect of religiosity and tax morale on the compliance behavior of individual taxpayers in Ambon and the sample was Protestant Christian taxpayers using quantitative research methods. One hundred questionnaires were distributed to respondents with a 100% returned. There are two hypotheses in this study, namely the effect of religiosity on taxpayer compliance behavior and the effect of tax morality on taxpayer compliance behavior. The results showed that religiosity and tax morale had a positive and significant effect on taxpayer compliance behavior in Ambon. Abstrak. Pertumbuhan perekonomian berbagai negara di seluruh dunia terancam akibat penyebaran virus corona secara global. Berbagai usaha dilakukan demi meningkatkan pertumbuhan ekonomi negara, salah satunya dengan cara meningkatkan penerimaan pajak karena pajak merupakan salah satu sumber pendapatan terbesar negara. Dalam meningkatkan penerimaan pajak dibutuhkan perilaku kepatuhan Wajib Pajak yang tinggi pula, yang mana perilaku tersebut dipengaruhi oleh beberapa faktor. Untuk itu, penelitian ini dilakukan untuk menguji pengaruh religiusitas dan tax morale terhadap perilaku kepatuhan Wajib Pajak Orang Pribadi di Kota Ambon dengan sampelnya yaitu Wajib Pajak yang beragama Kristen Protestan dengan menggunakan metode penelitian kuantitatif. Seratus kuesioner dibagikan kepada responden dengan tingkat pengembalian kuesioner sebesar 100%. Terdapat dua hipotesis dalam penelitian ini, yaitu pengaruh religiusitas terhadap perilaku kepatuhan Wajib Pajak dan pengaruh tax morale terhadap perilaku kepatuhan Wajib Pajak. Hasil Penelitian menunjukkan bahwa religiusitas dan tax morale berpengaruh positif dan signifikan terhadap perilaku kepatuhan Wajib Pajak di Kota Ambon.
The Effect of Audit Knowledge, Accountability and Independence on Internal Audit Quality Alkatiri, Ali; Basuki, Ferry Hendro; Loupatty, Linda Grace
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2689

Abstract

This study evaluates the influence of audit knowledge, accountability, and independence on the quality of internal audits at the Regional Inspectorate Office of East Seram Regency, Maluku Province. Using a quantitative approach, the study involved 30 auditors as samples, with data collected through questionnaire surveys. The analysis was conducted using Multiple Linear Regression to test the influence of these variables. The results indicate that audit knowledge has a positive and significant effect on the quality of internal audits. However, the variables of accountability and independence do not show a positive and significant effect on the quality of internal audits. The study emphasizes the importance of enhancing audit knowledge to improve internal audit quality, while the aspects of accountability and independence do not demonstrate a significant relationship in the context of this research.
Co-Authors Alkatiri, Ali CHRISTINA SOSOSUTIKSNO Christy Evelyn Ferdinandus Dwi Hariyanti Hartina Husein Henny Gomies Latuamury, Jabida Liptiay , Janes R Loupatty, Linda Grace Mualim, Al’Fisra Salvia Pertiwi, Tiara Trias Senda Yunita Leatemia