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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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 RETURN ON ASSET, RETURN ON EQUITY, DAN EARNINGS PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2020-2022 Borolla, Bretmy; Gasperz, Jefry; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.41-56

Abstract

This study aims to empirically examine the return on assets, return on equity, and earnings per share of share prices of banking companieslisted in BEI 2020-2022. The method used in this study is quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period totaling 46 companies. With purposive samples, a sample of 34 companies was obtained with a total of 102 observations. The analytical tool used in this study is multiple linear regression analysis. The results of this study show that Return On Assets (ROA) has a significant positive effect on stock prices. Return On Equity (ROE) has a significant positive effect on stock prices. And Earnings Per Share (EPS) has a significant positive effect on stock prices
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.
DETEKSI KECURANGAN PENGELOLAAN DANA BOS MENGGUNAKAN HEXAGON FRAUD THEORY (STUDI EMPIRIS PADA SMA DAN SMK DI KOTA AMBON) Gasperz, Jefry; Latuamury, Jabida; Silooy, Revy Wilhemina; Sapulette, Shella Gilby
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.963

Abstract

This research aims to test the influence of hexagon fraud theory in detecting fraud in the management of BOS funds in high schools and vocational schools in Ambon City. This research uses a quantitative approach. The sampling technique was carried out using a saturated technique, where the entire population was sampled. The samples used were budget managers, namely school principals and school treasurers at high schools and vocational schools in Ambon City, totaling 51 samples. Data collection techniques were carried out using questionnaires. The research results show that pressure, opportunity and arrogance have a positive and significant effect on fraud in the management of BOS funds, while rationalization, ability and collusion have no effect on fraud in the management of BOS funds. Key words: Hexagon Fraud Theory, Fraud, BOS Funds
MENGUNGKAP KEBERHASILAN PENGELOLAAN DANA DESA PADA DESA GALALA DAN NEGERI LATUHALAT (STUDI KASUS) Gasperz, Jefry; Dominique Tibalia, Marsya Ester
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11199

Abstract

This study aims to examine how village funds are managed in the villages of Galala and Negeri Latuhalat, so that they become successful villages in the management and flow of village fund management facilities in the two villages. The method used is a qualitative method with a descriptive research type. The results of this study indicate that success in managing village funds is complying with existing legal regulations. In addition, there are factors that form the background and form the basis for good governance of village funds, namely the principle of accountability, the principle of transparency and the principle of participation. number 20 of 2018 concerning village financial management, accountability for the management of these two villages consists of several stages, namely planning, implementation and reporting. Transparency in the management of village funds in both villages is good with notice boards usually placed at the village hall or in strategic places, while village community participation has been carried out starting from decision making, participation in implementation to participation in evaluation.
PENGARUH PARTISIPASI ANGGARAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL PADA PERANGKAT DAERAH DI KABUPATEN MALUKU TENGGARA Fitria, Fitria; Sososutiksno, Christina; Tupamahu, Kevin Hermanto; Gasperz, Jefry; Hehanusa, Salomi Jacomina
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14703

Abstract

This research aims to examine the effect of budget participation and motivation on managerial performance in The Local Bureaucracy in Southeast Maluku Regency. This study uses a quantitative approach. The population in this study were three people from each The Local Bureaucracy within the Southeast Maluku Regency Government. The sample was determined using the census method and obtained 123 respondents. The research results show (1) budget participation has a positive and significant effect on managerial performance in The Local Bureaucracy in Southeast Maluku Regency; and (2) motivation has a positive and significant effect on managerial performance in The Local Bureaucracy in Southeast Maluku Regency.
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 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
The Influence of Professionalism, Effectiveness of Internal Control Systems, and Investigative Audits on Fraud Prevention in Government Institutions (Empirical Study at the Ambon City Inspectorate and the Maluku Province Inspectorate) Jefry Gasperz; Pranatalindo Simanjuntak; Hardion Klief Solisa; Vesly T Tuwaidan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8388

Abstract

This study aims to analyze the influence of auditor professionalism, the effectiveness of internal control systems, and investigative audits on fraud prevention in government institutions. The study was conducted on auditors at the Ambon City Inspectorate and the Maluku Province Inspectorate using a quantitative approach. Primary data were obtained through questionnaires distributed to 36 respondents and analyzed using multiple linear regression. The results show that professionalism, the effectiveness of internal control systems, and investigative audits have a positive and significant effect on fraud prevention. Theoretically, these results support the Fraud Diamond Theory, which states that factors such as ability, opportunity, pressure, and rationalization can be controlled by increasing auditor professionalism and strengthening internal control systems. The implications of this study emphasize the importance of risk-based investigative audits and strengthening internal controls to reduce the opportunities and abilities of perpetrators to commit fraud.
The Influence of Accountability and Transparency on the Quality of Financial Reports with the Internal Control System as a Moderating Variable (Empirical Study at the Buru Regency KPU) Tiara Dwi Cahyani Yunus; Jefry Gasperz; Dwi Haryanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.9465

Abstract

This study aims to analyze the influence of accountability and transparency on the quality of financial reports with the internal control system as a moderating variable at the General Election Commission (KPU) of Buru Regency. This type of research is quantitative research with primary data sources obtained through the distribution of questionnaires to all 40 employees of the KPU of Buru Regency. The sampling technique used total sampling. The data analysis method used Partial Least Square (PLS) with the help of SmartPLS. The results show that accountability and transparency have a positive and significant effect on the quality of financial reports. However, the internal control system does not moderate the influence of accountability or transparency on the quality of financial reports.
Relevant Information and Managerial Performance: The Moderating Role of Accounting System Digitalization in State-Owned Banks Harahap, Irga Anugrah Safira; Usmany, Paul; Gasperz, Jefry
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.9530

Abstract

This study aims to examine the effect of job relevant information on managerial performance and to analyze the moderating role of accounting system digitalization in state-owned banks (Bank BUMN). Grounded in contingency theory, the study hypothesizes that job relevant information positively influences managerial performance and that accounting system digitalization strengthens this relationship. A quantitative research design with a survey method was employed. Data were collected using structured questionnaires from 40 employees of Bank BUMN in Jambi City who were directly involved in accounting and reporting activities. The data were analyzed using moderated regression analysis to test both direct and interaction effects among variables. The results show that job relevant information has a positive and significant effect on managerial performance, indicating that the availability of task-relevant information supports effective managerial decision-making. However, accounting system digitalization does not moderate the relationship between job relevant information and managerial performance. These findings suggest that the effectiveness of managerial performance is primarily determined by the quality and relevance of information rather than the level of system digitalization alone. The study contributes to the development of management accounting literature by highlighting the contingent role of digitalization in the public banking context. Practically, the results imply that Bank BUMN should prioritize improving the quality of job relevant information while aligning digital accounting systems with managerial decision-making needs. Future research is encouraged to expand the research context and incorporate additional contingency factors to further explain variations in managerial performance.
Co-Authors Alfrin Ernest M. Usmany Altje Delaya Tamole Atarwaman, Rita J.D. Basuki, Ferry H. Borolla, Bretmy CHRISTINA SOSOSUTIKSNO Dominique Tibalia, Marsya Ester Dwi Hariyanty Dwi Haryanti Dwitantri, Adysti Ferry H. Basuki Fitria Fitria Franco B. Limba Gabriella Shofiach Parinussa Harahap, Irga Anugrah Safira 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 Tiara Dwi Cahyani Yunus Tibalia, Marsya Ester Dominique Trisye M. Kilay Usmany, Paul Vesly T Tuwaidan Yuyun Yuniarti Layn Zalni