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All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JABE (Journal of Applied Business and Economic) Jurnal Pengabdian Masyarakat Jamak JIIP (Jurnal Ilmiah Ilmu Pendidikan) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Masyarakat Mengabdi Nusantara BAKIRA: Jurnal Pengabdian Kepada Masyarakat Jurnal Administrasi Terapan
Leiwakabessy, Audry
Politeknik Negeri Ambon
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Sosialisasi Penguatan Kewirausahaan yang Kreatif dan Inovatif Bagi Masyarakat Negeri Rutong Audry Leiwakabessy; Ludwina Pormes; Gloria Sapulette; Joy Gaspersz; Goziana Armagita; Ronald D. Hukubun; Angela Ruban
Jurnal Masyarakat Mengabdi Nusantara Vol. 2 No. 2 (2023): Juni : Jurnal Masyarakat Mengabdi Nusantara
Publisher : Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v2i2.159

Abstract

Socialization of strengthening creative and innovative entrepreneurship is carried out with the target of Rutong Village MSME actors. This socialization led MSME actors to be able to broaden their knowledge and increase their skills in running a business. There are problems faced such as human resources, limited administrative capacity, limited speculative capital and working capital, ability to grow and enter the market. This socialization was also carried out to answer and provide solutions that were faced by MSME in Rutong Village.
PENGEMBANGAN DISTRIBUSI PEMASARAN PRODUK GERABAH BAGI PENGRAJIN GERABAH DI DESA OUW KECAMATAN SAPARUA KABUPATEN MALUKU TENGAH Audry Leiwakabessy; Ludwina Pormes
BAKIRA: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2020): BAKIRA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/bakira.2020.1.2.84-88

Abstract

This community service activity aims to help develop marketing distribution due to the fact that technically all pottery craftsmen in the village of Ouw have been able to innovate with existing handicraft businesses, but from the marketing side it is still very minimal due to a lack of knowledge and a lack of business networks formed with end sellers. The method used to be a solution to partner problem solving is training by providing materials that can be understood by pottery craftsmen in simple language. The result of the trainning activites is the pottery craftsmen can design a marketing distribution and will applied by promoting and building sales networks with souvenir shops and restaurants in the Ambon city. The conclusion of this community service activity is to provide an added value for business development and knowledge about the importance of building business networks with the assumption that if the production and marketing of pottery handicraft products goes well, it will have a possitive impact on the prosperity of them. Hopefully this community service activity can continue with a financial statement training and business development methods must be socialized by financial institutions or providers of business capital.
Personal Values in Village Fund Fraud Prevention Leiwakabessy, Audry; Handojono, Monika; Pattimahu, Angel Merlyn
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i2.p872-883

Abstract

The increase of the village fund over the years, on the one hand - creates many opportunities for the village governments to improve their quality of life. However, on the other hand, it could lead to misuse and, to some extent, it is committed to fraud in the management process. Fraud is an unlawful act that causes many losses and benefits the perpetrator. Fraud may occur in both the private and public sectors (government). This research aims to empirically test the influence of Idealism and Morality on Fraud Prevention in Village Fund Financial Management. By using the Simple Random Sampling technique, the study is participated by Village Government Administrators and Village Consultative Councils in Teluk Ambon District as the population with the samples consisted of Village Government Administrators and Village Consultative Bodies from 6 (six) Villages in the Teluk Ambon District area. The research found that morality (p=0.008) and idealism (p=0.000) positively prevent fraud in village fund management. The result confirmed that when people have knowledge, understanding, and idealism, as well as personal values such as morals and ethics, they tend to avoid fraud. The research recommends conducting an experiment that focuses on groups to collect data to reduce internal validity problems. It may also examine other variables that can explain a more significant influence on fraud prevention
Pelatihan Pengelolaan Bumdes Di Negeri Larike Kecamatan Leihitu Barat Kabupaten Maluku Tengah Patty, Meidylisa; Leiwakabessy, Audry; Pariama, Leonardo Stevy; Sitaniapessy, Harry Anthony Pierre
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v3i2.1088

Abstract

Pengabdian masyarakat ini dilakukan untuk memberikan solusi bagi pengelolaan badan usaha milik negeri (BUMNeg) Larike yang telah berdiri selama 4 tahun namun unit bisnis yang dikelola hanya unit bisnis keuangan mikro BRILink. Pengurus BUMNeg mengalami kesulitan dalam merencanakan unit usaha baru padahal negeri Larike memiliki banyak potensi dan kebutuhan masyarakat yang dapat dikelola oleh BUMNeg. Solusi yang diberikan adalah berupa pelatihan penyusunan rencana model bisnis baru sesuai potensi dan kebutuhan masyarakat negeri Larike serta akuntansi sederhana untuk mengelola unit bisnis yang terbentuk. Metode yang digunakan adalah metode perencanaan model bisnis canvas yang terdiri dari 9 blok elemen bisnis dan penyusunan model akuntansi sederhana berupa pencatatan transaksi harian, penyusunan laporan laba rugi dan neraca.
SUSTAINABILITAS PENGUSAHA KERAJINAN GERABAH DALAM BINGKAI KEMISKINAN STRUKTURAL: (Studi Pada Desa Ouw Kecamatan Saparua) Pormes, Ludwina; Leiwakabessy, Audry
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1770

Abstract

Ouw Village is a one of the potential Village in Saparua sub-district, Central Maluku Regency. They are famous for their pottery crafts since the ancient times. However, their business did not have an experience significant development and the craftsmen are still classified as a poor society. The purpose of this research is to know the effect of structural poverty on the sustainability of pottery craftsmen in the Ouw Village. This research use descriptive qualitative method with ethnographic techniques. The results show that structural poverty affects the sustainability of the pottery business in Ouw Village due to several factors including: unbalanced regulations, product distribution channels, lack of promotion and lack of funds for business development.Keywords: sustainability, structural poverty
PENGARUH SELF ASSESSMENT SYSTEM DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK : (Studi Kasus Pada Wajib Pajak di KPP Pratama Ambon) Tehuayo, Dirk Berly; Leiwakabessy, Audry; Patty, Agustina Christina
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2136

Abstract

This research aims to examine: (1) The influence of the Self-assessment system on taxpayer compliance, (2) The influence of tax sanctions on taxpayer compliance and The population in this study are individual taxpayers registered at KPP Pratama Ambon in 2022. The sample in the research This was determined based on the purposive sampling method, data was collected by distributing questionnaires. The analysis used is multiple linear regression analysis. The test results show that 1) the self-assessment system has a significant positive effect on taxpayer compliance, 2) tax sanctions have a significant positive effect on taxpayer compliance.Keywords: Taxpayer compliance, self assessment system, tax sanctions.
Analisis Faktor-Faktor yang Mempengaruhi Tindak Lanjut Hasil Audit oleh Inspektorat Daerah: (Studi Empiris Pada SKPD Provinsi Maluku) Tehuayo, Dirk Berly; Leiwakabessy, Audry
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3379

Abstract

This study aims to identify and analyze the factors influencing the follow-up of audit findings conducted by Regional Inspectorates. The main focus lies on four independent variables: auditor competence, quality of audit recommendations, commitment of SKPD (Local Government Work Units) leadership, and the effectiveness of internal control systems. A quantitative approach was used through a survey method involving 100 respondents from various SKPDs. Data were analyzed using multiple linear regression. The results indicate that all four variables significantly influence audit follow-up simultaneously, with a determination coefficient (R²) of 0.72. Partially, the quality of audit recommendations and leadership commitment emerged as the dominant factors driving follow-up actions. These findings highlight the importance of enhancing auditor competence, developing high-quality recommendations, fostering committed leadership, and strengthening internal control systems to support accountable and effective governance. Keywords: Audit Follow-Up, Auditor Competence, Recommendation Quality, Leadership Commitment, Internal Control System
Co-Authors Agustina Christina Patty Angel Merlyn Pattimahu Angela Ruban Asmira Asmira Baretha M Titioka Gloria Sapulette Goziana Armagita Handojono, Monika Harry A. P. Sitaniapessy Jeffrie J Malakauseya Joy Gaspersz Junus P. Patty MEIDYLISA PATTY Monika Handoyono Pariama, Leonardo Stevy Pormes, Ludwina Ronald Darlly Hukubun Rorand Patty Salomi Y. Narmo Tehuayo, Dirk Berly