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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 Jurnal Abdi Insani JIIP (Jurnal Ilmiah Ilmu Pendidikan) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Masyarakat Mengabdi Nusantara Inkubis: Jurnal Ekonomi dan Bisnis BAKIRA: Jurnal Pengabdian Kepada Masyarakat Jurnal Administrasi Terapan Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Leiwakabessy, Audry
Politeknik Negeri Ambon
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice 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.
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.
DIGITAL BRANDING USAHA MIKRO KECIL DAN MENENGAH DI KELURAHAN NAMASINA KECAMATAN KOTA MASOHI KABUPATEN MALUKU TENGAH Audry Leiwakabessy; Lisnawati Samir; Yulia damayanti Arey; Thania Napitupulu; Napitupulu; Ghita Dasha Maryan Raba
Jurnal Abdi Insani Vol 13 No 2 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i2.3616

Abstract

Dalam era digital saat ini, pelaku usaha mikro, kecil, dan menengah (UMKM) dituntut untuk mampu beradaptasi dengan perkembangan teknologi agar dapat bersaing secara efektif di pasar. Namun banyak pelaku UMKM yang belum memiliki identitas digital seperti logo usaha dan lokasi usaha yang terdaftar di Google Maps, sehingga sulit dijangkau oleh konsumen. Kegiatan ini dilaksanakan di kelurahan Namasina, kecamatan kota masohi, kabupaten Maluku tengah, yang sebagian besar masyarakatnya bergantung pada sektor UMKM. Tujuan kegiatan ini adalah membantu pelaku UMKM dalam meningkatkan branding melalui pembuatan logo usaha dan pendaftaran lokasi usaha di Google Maps. Metode pelaksanaan meliputi tiga tahap, yaitu observasi, pelaksanaan, dan evaluasi. Pada tahap observasi dilakukan survei awal kepada pelaku UMKM untuk mengidentifikasi kebutuhan dan memberikan penjelasan tentang pentingnya logo serta lokasi digital. Tahap pelaksanaan mencakup pembuatan logo menggunakan aplikasi Canva sesuai karakteristik usaha dan pendaftaran lokasi di Google Maps. Tahap evaluasi dilakukan untuk memastikan logo telah bermanfaat bagi pelaku usaha dan lokasi usaha telah terverifikasi di Google Maps. Hasil kegiatan menunjukkan bahwa pelaku UMKM di Kelurahan Namsina memperoleh peningkatan pemahaman tentang pentingnya identitas digital serta manfaat promosi berbasis teknologi. Dengan adanya logo dan lokasi usaha yang terdaftar, produk UMKM menjadi lebih mudah dikenali dan diakses oleh konsumen. Kegiatan ini diharapkan dapat mendorong peningkatan daya saing UMKM lokal serta menjadi langkah awal menuju transformasi digital bagi pelaku usaha di kelurahan Namasina.
The Relationship Between Internal Auditors’ Personal Characteristics, Digital Forensic Technology, and the Ability to Identify Fraud Red Flags in Financial Statements Audry Leiwakabessy; Ennis Sarenah Kriekhoff
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.247

Abstract

Background: Financial statement fraud has become more complex in the information age, exposing internal auditors to various challenges in identifying fraud red flags. Objective: This research analyzes the effects of personal characteristics and digital forensic technology on internal auditors’ ability to detect fraud red flags and examines how these two variables interact with each other. Methods: This study used a quantitative approach with a cross-sectional survey design. Primary data were collected through structured questionnaires administered to 25 purposively selected internal auditors from public companies listed on the Indonesia Stock Exchange. The data were analyzed using multiple regression and moderation analysis with SPSS version 26. Results: The multiple regression analysis revealed that internal auditors’ personal characteristics significantly predicted fraud detection ability (β = 0.487, p = 0.005), as did digital forensic technology (β = 0.298, p = 0.030). The moderation analysis indicated a significant interaction effect (β = 0.018, p = 0.036, ΔR² = 6.5%), suggesting that the two variables synergistically enhance fraud detection. The combined model explained 62.4% of the variance in red flag identification (R² = 0.624, F = 18.267, p < 0.001). Conclusion: The study concludes that combining strong auditors’ personal characteristics with appropriate digital forensic technology produces a synergistic effect that significantly enhances fraud red flag detection (ΔR² = 6.5%). Organizations are recommended to invest concurrently in auditor competency development and digital forensic infrastructure, as the interaction effect demonstrates that dual investment yields outcomes exceeding the sum of individual contributions.
SUSTAINABILITAS PENGUSAHA KERAJINAN GERABAH DALAM BINGKAI KEMISKINAN STRUKTURAL: (Studi Pada Desa Ouw Kecamatan Saparua) Ludwina Pormes; Audry Leiwakabessy
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) Dirk Berly Tehuayo; Audry Leiwakabessy; Agustina Christina Patty
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) Dirk Berly Tehuayo; Audry Leiwakabessy
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
Personal Values in Village Fund Fraud Prevention Audry Leiwakabessy; Monika Handojono; Angel Merlyn Pattimahu
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 2 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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.
Co-Authors Agustina Christina Patty Angel Merlyn Pattimahu Angela Ruban Asmira Asmira Baretha M Titioka Dirk Berly Tehuayo Ennis Sarenah Kriekhoff Ghita Dasha Maryan Raba Gloria Sapulette Goziana Armagita Handojono, Monika Harry A. P. Sitaniapessy Jeffrie J Malakauseya Joy Gaspersz Junus P. Patty Lisnawati Samir Ludwina Pormes MEIDYLISA PATTY Monika Handoyono Napitupulu Pariama, Leonardo Stevy Pormes, Ludwina Ronald Darlly Hukubun Rorand Patty Salomi Y. Narmo Thania Napitupulu Yulia damayanti Arey