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All Journal Dinamika Akuntansi Keuangan dan Perbankan SEIKO : Journal of Management & Business Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL LENTERA AKUNTANSI PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Jefry Gasperz
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH TEKANAN ANGGARAN WAKTU SEBAGAI VARIABEL MODERASI TERHADAP HUBUNGAN ANTARA FAKTOR INDIVIDU DAN KUALITAS AUDIT Jefry Gasperz
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

Abstract

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality
The Influence of Budgeting Participation and Budget Evaluation on Government Apparatus Performance (Empirical Study in Maluku) Jefry Gasperz
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.v5i2.4999

Abstract

This study aims to analyze the influence of budgeting and budget evaluation participation on government apparatus’ performances within the scope of Maluku Province Government. Research population is civil apparatuses in the government of Maluku Province consisting of 47 regional apparatus organizations. Samples include the heads of regional apparatus organization, the heads of department, the heads of division, the heads of sub-division, and staff involved in budget planning. Data gathering method employs questionnaires with the total of 150 copies (100%) distributed and 132 copies (88%) returned and processed. Analysis technique used in this study is multiple linear regression analysis. Data is administered with SPSS 20 application. The analysis outcomes indicate that participation variable positively and significantly affects the performances of government apparatuses with the test value of the t-statistic hypothesis I and coefficient value: 0.19 and probability value 0.02. Furthermore, the result of t-statistics hypothesis II with coefficient value: 0.19 and probability value: 0.05 designates that there is no influence between budget evaluation variable and the variable of the government apparatus’ performances in Maluku Province.
Pengaruh Kompetensi Sumber Daya Manusia Terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum Altje Delaya Tamole; Christina Sososutiksno; Paul Usmany; Jefry Gasperz; Ferry H. Basuki
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.5066

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Kompetensi Sumber Daya Manusia Terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi pada Universitas Pattimura Ambon. Jenis penelitian ini termasuk penelitian kuantitatif. Populasi dalam penelitian ini adalah 9 fakultas, 2 orang di Lembaga Kementerian, dan seluruh pegawai di bawah koordinasi Rektorat Universitas Pattimura Ambon dan Bagian Keuangan Universitas Pattimura Ambon Provinsi Maluku sehingga total populasi yang ada pada penelitian ini adalah 62 orang. Teknik pengumpulan data menggunakan kuesioner. Analisis data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukan bahwa, Variabel Kompetensi Sumber Daya Manusia tidak berpengaruh, dan Sistem Pengendalian Internal mampu memoderasi hubungan Kompetensi Sumber Daya Manusia terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum sebagai Prediktor Moderator. Kata Kunci: Kompetensi Sumber Daya Manusia, Efektifitas Pengelolaan Keuangan Badan Layanan Umum, Sistem Pengendalian Internal, dan
PEMBERDAYAAN EKONOMI KREATIF PADA KELOMPOK IBU-IBU PKK DESA GALALA Jefry Gasperz; Christina Sososutiksno; Yuyun Yuniarti Layn; jabida Latuamury; Revy Wilhelmina Silooy; Franco B. Limba; Shella Gilby Sapulette; Alfrin Ernest M. Usmany; Kathleen Asyera Risakotta; Trisye M. Kilay; M. Rifkhi Fauzan S.; Zalni
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): PUBLICA: Jurnal Pengabdian Masyarakat, April 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v1i2.21

Abstract

Kegiatan pengabdian kepada masyarakat melalui pemberdayaan ekonomi kreatif pada kelompok ibu-ibu PKK. Tujuan dilakukannya kegiatan ini untuk memberikan pemahaman tentang ekonomi kreatif di era digital sehingga mampu berpikir kreatif dan inovatif terkait pengembangan produk dan pemasarannya, serta mengubah pola piker untuk menumbuhkembangkan jiwa kewirausahaan yang produktif. Sosialisasi materi disampaikan dengan metode presentasi dan diskusi, serta diikuti oleh 35 peserta ibu-ibu PKK Desa Galala. Berdasarkan hasil pelaksanaan pengabdian, disimpulkan bahwa peserta sangat antusias dan semangat. Mereka terlibat secara langsung dalam sesi diskusi. Adanya pengabdian ini memberikan kontribusi bagi pengembangan usaha mereka dan mendapatkan respon yang positif dari peserta untuk meningkatkan pemahaman, keterampilan dan strategi pemasaran dalam mempromosikan usaha mereka.
Persepsi Manajer Mengenai Pengaruh Kinerja Komite Audit Dan Efektifitas Audit Internal Terhadap Pencegahan Fraud (Studi Empiris Pada Lembaga Perbankan Di Kota Ambon) Dwitantri, Adysti; Gasperz, Jefry; Hehanussa, Salomi Jacomina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5522

Abstract

This study aims to determine the effect of audit committee performance and internal audit effectiveness on fraud prevention from the perception of managers at banking institutions in Ambon City. This research strategy uses quantitative methods with a descriptive approach. The population in this study is banking institutions in Ambon City with a research sample of 33 respondents, namely managers related to internal audit practices and audit committees. Data collection uses a questionnaire method distributed to respondents, namely the manager level who has attended audit/corporate governance/fraud training. The results prove that audit committee performance and internal audit effectiveness have a significant effect on fraud prevention. If the two variables of audit committee performance and internal audit effectiveness are in accordance with their respective standards, it will be good at preventing fraud as expected in banking institutions
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BLUD RSUD DR.M.HAULUSSY) Gasperz, Jefry; Sososutiksno, Christina; Tibalia, Marsya Ester Dominique
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16207

Abstract

Penelitian ini bertujuan untuk mengetahui partisipasi anggaran berpengaruh terhadap kinerja manajerial, komitmen organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial pada BLUD RSUD Dr M Haulussy, dan untuk menguji secara empiris pengaruh partisipasi anggaran berpengaruh terhadap kinerja manajerial dan Untuk menguji secara empiris pengaruh komitmen organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial pada BLUD RSUD Dr M Haulussy. Metode yang digunakan adalah metode deskriptif kuantitatif, dengan menggunakan SmartPLS sebagai alat untuk pengujian.Hasil yang diperoleh dari Partisipasi Anggaran memiliki nilai Tstatistik lebih besar dari 1,96 yaitu sebesar 2,936 dan nilai signifikansi sebesar 0,000 0,05 dengan pengaruh 0,242 yang berarti bahwa Partisipasi Anggaran berpengaruh positif terhadap Kinerja Manajerial, efek moderasi antara Komitmen organisasi dengan Partisipasi angaran terhadap kinerja manajerial memiliki nilai Tstatistik lebih besar dari 1,96 yaitu sebesar 2,333 dan nilai signifikansi sebesar 0,023 0,05 dengan pengaruh 0,156 yang berarti bahwa komitmen organisasi mampu Memoderasi Partisipasi angaran terhadap kinerja manajerial.Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja manajerial dengan komitmen organisasi sebagai variable moderasi. Penelitian ini menggunakan responden sebanyak 80 responden yang merupakan pegawai BLUD RSUD Dr M. Haulussy
PENGARUH EFISIENSI, KEMUDAHAN, DAN KEAMANAN TERHADAP MINAT NASABAH MENGGUNAKAN LAYANAN TARIK TUNAI TANPA KARTU BANK MANDIRI Gasperz, Jefry; Lekatompessy, Olive Lidia
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15198

Abstract

The Effect of Efficiency, Convenience, and Security on Customer Interest in Using Bank Mandiri Cardless Cash Withdrawal Service. Cardless cash withdrawal is one solution to overcome emergency conditions such as missing a wallet, not carrying cash, or lost or swallowed cards at A.T.M.s. This cardless cash withdrawal service can also be accessed quickly via the Customer’s smartphone. This study aims to empirically examine the effect of efficiency, convenience, and security on customer interest in using cash withdrawal services without bank mandiri cards. This study used quantitative research methods. The sampling technique was accidental sampling. The population and sample were Bank Mandiri K.C.P. Ambon, Pattimura University customers, with 98 respondents. A questionnaire was used to obtain data, and the Likert scale was used as an instrument. Quantitative analysis with S.P.S.S. software version 26.0 was used to analyze data in the preparation of this study. The results of this study are efficiency of providing positive and significant influences, ease of positive and significant influences, security, negative and significant influences, and significant positive influences simultaneously (together) on customer interest in using Bank Mandiri cardless cash withdrawal services.
Pengaruh Akuntansi Pertanggungjawaban, Partisipasi Anggaran Dan Strategi Bisnis Terhadap Kinerja Manajerial (Studi Empiris Pada Perbankan Di Kota Ambon) Retanubun, Andre Pratama; Gasperz, Jefry; Basuki, Ferry H.; Sososutiksno, Christina; Tupamahu, Kevin Hermanto
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5840

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi pertanggungjawaban, partisipasi anggaran dan strategi bisnis terhadap kinerja manajerial pada perbankan di Kota Ambon. Jenis Penelitian yang digunakan peneliti dalam skripsi ini menggunakan penelitian asosiatif kuantitatif. populasi pada penelitian yakni 95 (sembilan puluh lima) orang dari masing-masing level manajer perbankan di Kota Ambon, diantaranya yaitu BANK BCA, BANK MANDIRI, BANKD BNI, dan BANK BRI. Teknik pengumpulan data menggunakan kuesioner. Dengan menggunakan metode Non-Probability Sampling yaitu dengan cara Proposive Sampling. Analisis data menggunakan Regresi Berganda Linier. Hasil penelitian menunjukan bahwa, Akuntansi Pertanggungjawaban berpengaruh secara signifikan terhadap Kinerja Manajerial. partisipasi anggaran mempunyai pengaruh yang signifikan terhadap kinerja manajerial. Kemudian Strategi Bisnis mempunyai pengaruh yang signifikan terhadap kinerja manajerial. Kata Kunci: Akuntansi Pertanggungjawaban, Partisipasi Anggaran, Strategi Bisnis, Kinerja Manajerial.
The Effect of Environmental, Social and Government Disclosure on Company Value With Company Size as a Moderation Gabriella Shofiach Parinussa; Jefry Gasperz; Dwi Hariyanty
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i4.6397

Abstract

The effect of ESG disclosure on company value with company size as a moderator (supervised by Jefry Gaspersz and Dwi Haryanti) This research aims to determine the effect of ESG disclosure on company value with company size as a moderator in Non-Financial Companies on the Indonesia Stock Exchange, and to empirically test the effect of company size as a moderator of ESG disclosure on company value in Non-Financial companies on the Indonesia Stock Exchange in 2019-2023. The method used is descriptive quantitative using Eviews as a tool for testing. The research results show that the Environmental disclosure variable has a significant effect on company value, so it can be concluded that H1 is accepted. Social disclosure has a significant effect on company value. The governance disclosure variable does not have a significant effect on firm value. Company size has a significant effect in moderating the relationship between ESG disclosure and company value. Company size has a significant influence in moderating the relationship between social disclosure and company value. Company size is not able to moderate the relationship between governance and company value.
MENGUNGKAP PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH KOTA AMBON Gasperz, Jefry; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.1-16

Abstract

This research aims to illustrate the phenomenon and facts about the application of environmental accounting conducted by the management of the District General Hospital (RSUD) of Dr M Haulussy Ambon in an effort to reduce the environmental impact caused by activities of hospital operations, as well as evaluating the suitability of environmental accounting reporting conducted by hospital management.This research is a type of qualitative study with interpretative approach. The Data obtained in this study use interviews methods, observation, and archival sources. Data analysis uses a descriptive interpretive approach with analysis strategies and stages developed by 2003) which include data reduction, understanding and testing, and interpretation.The results showed that the management of the hospital Dr M Haulussy Ambon has been carrying out environmental management activities especially the waste treatment of hospitals has done well. In connection with the evaluation of Conformity reporting environmental accounting management RSUD has not done the environmental cost classification specifically in financial reports, environmental costs (such as waste processing costs) arising in the transactions Conducted by hospital management is still recognized at the time of transaction or during cash withdrawal. The environmental cost measurement in the hospital refers to the realization of the previous year's budget and is assessed for the cost incurred. Environmental costs presented with other similar accounts as the burden of goods and services, fixed assets, expenditure on operations and capital expenditure in financial statements are the realization reports of regional budget and expenditure budgets, operational reports, and balance sheets. The hospital has not disclosed a policy specifically regarding environmental costs in the records of the financial statements and is still grouped with other operational costs.
Co-Authors Alfrin Ernest M. Usmany Altje Delaya Tamole Basuki, Ferry H. Borolla, Bretmy CHRISTINA SOSOSUTIKSNO Dominique Tibalia, Marsya Ester Dwi Hariyanty Dwitantri, Adysti Ferry H. Basuki Fitria Fitria Franco B. Limba Gabriella Shofiach Parinussa Hardion Klief Solisa Hasan, Meilia Hehanusa, Salomi Jacomina Hehanussa, Salomi Jacomina Jabida Latuamury Kathleen Asyera Risakotta Kevin Hermanto Tupamahu Kriswantini, Dwi Latuamury, Jabida Lekatompessy, Olive Lidia Limba, Franco Benony M. Rifkhi Fauzan S Pranatalindo Simanjuntak Retanubun, Andre Pratama Revy Wilhelmina Silooy Sapulette, Shella Gilby Shella Gilby Sapulette Silooy, Revy Wilhemina Tibalia, Marsya Ester Dominique Trisye M. Kilay Usmany, Paul Vesly T Tuwaidan Yuyun Yuniarti Layn Zalni