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All Journal International Journal of Religious and Cultural Studies Community Development Journal: Jurnal Pengabdian Masyarakat Frontiers Jurnal Revenue : Jurnal Ilmiah Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Dharma Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi
Anita Nisa Kambey
Universitas Negeri Manado
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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Perkembangan Penelitian Akuntansi Keprilakuan (Tinjauan Literatur Dari Behavioural Research In Accounting Tahun 2009-2018) Anita Nisa Kambey
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4052

Abstract

Artikel ini memberikan informasi singkat tentang Penelitian akuntansi keperilakuan dan memberikan deskripsi tentang isi, metode penelitian dan subjek yang digunakan dalam jurnal Behavioural Research in Accounting (BRIA) selama sepuluh tahun ketiga. Makalah ini merupakan makalah lanjutan dari Meyer & Rigsby, 2001 yang menulis tentang sepuluh tahun pertama penelitian akuntansi dalam Behavioural Research in Accounting dan Kutluk & Ersoy, 2010 yang menulis tentang penelitian akuntansi keperilakuan dalam tahun kedua. Makalah ini menggunakan 184 artikel yang terdapat dalam Behavioural Research in Accounting dengan periode 2009-2018. Temuan dibahas dan dibandingkan dengan hasil analisis Behavioural Research in Accounting Meyer & Rigsby, 2001 dan Kutluk & Ersoy, 2010 dalam persamaan dan perbedaan dari analisis-analisis tersebut. Hasil penelitian ini menunjukkan adanya perbedaan arah perkembangan penelitian akuntansi keperilakuan dibandingkan dengan decade- decade sebelumnya. Penelitian yang paling menarik perhatian dalam decade ini adalah penelitian tentang etika yaitu sebanyak 30 artikel. Meskipun tidak sebanyak penelitian tentang audit yaitu 124 artikel namun jika dibandingkan dengan dua decade sebelumnya, penelitian terkait etika belum dilirik oleh para peneliti. Hal yang menarik juga dalam penelitian decade ini terdapat satu penelitian yang menggunakan metode penelitian campuran yaitu ekperimen dan arsip dalam penelitian keperilakuan. Metode penelitian campuran ini tidak terdapat dalam dua decade sebelumnya. Temuan-temuan ini diharapkan dapat digunakan sebagai bahan pertimbangan dalam arah penelitian dimasa yang akan datang.
OPTIMIZATION OF THE PREPARATION OF FINANCIAL REPORTS FOR MSMES BASED ON FINANCIALACCOUNTING STANDARDS Anita Nisa Kambey; Ratna Taliupan; Regina Beatrix Takakobi; Friska Langelo; Gebriany Pirade Wenur
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.18961

Abstract

Laporan keuangan merupakan suatu informasi yang penting baik kepada pemilik perusahaan maupun pihak-pihak yang berkepentingan. Laporan keuangan tidak hanya digunakan oleh perusahan-perusahan yang mapan tetapi juga perusahaan-perusahaan kecil seperi Usaha Kecil, Mikro dan Menengah. Namun sayangnya, penyusunan laporan keuangan UMKM mengalami banyak kendala seperti: tidak adanya sumber daya manusia yang memiliki kapabilitas untuk Menyusun laporan keuangan. Sehingga kegiatan pengabdian ini bertujuan untuk mengoptimalkan penyusunan laporan keuangan UMKM melalui metode pendampingan. Studi ini berkontribusi kepada pemilik usaha UMKM dalam kemandirian penyusunan laporan keuangan UMKM. Hasil penelitian menunjukkan bahwa laporan keuangan UMKM Gratia nata de coco, dapat disusun berdasarkan bukti transaksi yang ada dan sesuai dengan SAK EMKM.
The Relationship Between Original Regional Income (PAD) and Regional Government Financial Performance Anita Nisa Kambey
Innovative: Journal Of Social Science Research Vol. 3 No. 1 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i1.4646

Abstract

Penelitian ini bertujuan menemukan bukti empiris adanya Hubungan Antara Pendapatan Asli Daerah dengan Kinerja Keuangan Pemerintah Daerah. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Teknik analisis data yang digunakan adalah Teknik Dokumentasi yaitu dengan mengumpulkan data-data sekunder untuk mendukung penelitian ini yakni Laporan Target dan Realisasi Anggaran dan Pendapatan Kabupaten Minahasa Selatan Tahun 2019-2021. Hasil yang diperoleh adalah Hubungan Pendapatan Asli Daerah dengan Kinerja Keuangan Pemerintah dari Tahun 2019-2021 berfluktuasi. Pada tahun 2020 terjadi kenaikan yang signifikan meskipun pada tahun sebelum dan sesudahnya mengalami penurunan. Demikian juga dengan hasil belanja daerah yang tidak sesuai dengan total pendapatan daerah. Total belanja daerah melebihi penerimaan yang didapatkan oleh pemerintah daerah minahasa selatan.
CHANGES IN CONSUMER BEHAVIOR DURING THE COVID-19 PANDEMIC FROM THE PERSPECTIVE OF PLANNED BEHAVIOR THEORY Anita Nisa Kambey; Selly Mumu; Toar Romario Sigar; Putra Petra Dungair; Tiffany Sayako Karamoy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.401

Abstract

The Covid-19 pandemic impacts various aspects of life, including changes in consumer behavior. This research aims to analyze how consumer behavior has changed during the COVID-19 pandemic from the perspective of planned behavior theory. The theory of planned behavior explains that attitudes, subjective norms, and behavioral control influence individual behavior. This research uses an observation method, which is demonstrated by recording consumer behavior patterns through content analysis of the content or message of a document obtained from several secondary data. This research shows that consumer behavior experienced changes during the COVID-19 pandemic, especially during implementation of large-scale social policies (PSBB).
The Effect of Gross Profit to Predict Operating Cash Flow at PT. Unilever Indonesia TBK Anita Nisa Kambey; Gebriany Pirade Wenur; Michelle Eliza; Prisca Patricia Liem; Fricy O. Rumintjap
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.160

Abstract

This study aims to analyze the effect of gross profit on the prediction of operating cash flow at PT. Unilever Indonesia. Gross profit is calculated as the difference between revenue and cost of goods sold, including cash and credit sales, indicating the potential cash inflows expected from customers in the future. The study uses a quantitative method with secondary data obtained from PT. Unilever Indonesia's official website. The results show gross profit significantly impacts the company's operating cash flow prediction. Over the last five years, PT. Unilever Indonesia’s gross profit has increased by an average of 2% per year since 2019. Meanwhile, operating cash flow, calculated from customer receipts and various operational payments, shows fluctuations, with a 3% increase in 2019 and 2021 but only a 1% increase in 2022-2023. This decrease is due to differences in the payment of remuneration to directors and employees, which affects cash flow. These findings highlight the importance of gross profit in predicting operating cash flow in the future.
Effect of Fine Sanctions on Taxpayers' Compliance in Paying Land and Building Tax in South Tondano District Minahasa Regency Anita Nisa Kambey; Ratna Taliupan; Friska Langelo; Edino Ayub Lomban; Regina Beatrix Takakobi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7609

Abstract

This research aims to determine how much fines affect taxpayer compliance in paying land and building taxes in South Tondano District, Minahasa Regency. Fines are an important instrument to encourage taxpayer compliance, where late PBB payments are subject to an administrative fine of 2% per month with a maximum fine of 48% or the equivalent of 2 years. The research method used is quantitative, with primary data as the source. The population in this research is all taxpayers in South Tondano District, Minahasa Regency, namely 771 taxpayers who are a sample of 50 taxpayers. Data analysis uses a regression test to test the effect of the fine sanction variable on taxpayer compliance in paying PBB. The research results show that results show that fines have a positive and significant effect on taxpayer compliance in paying PBB. These findings indicate that the higher the administrative fine imposed, the higher the level of taxpayer compliance because taxpayers will choose to pay taxes on time rather than being late and subject to fines. This research concludes that applying fines has effectively increased taxpayer compliance in paying PBB. Therefore, enforcement of fines needs to be carried out consistently to ensure a higher level of taxpayer compliance.
IMPROVING THE QUALITY OF RESEARCH AND PUBLICATIONS IN SCOPUS JOURNALS FOR LECTURERS AND STUDENTS Navel Oktaviandy Mangelep; Runtu, Patricia V.; Rumintjap, Fricy O.; Tarusu, Deysti T.; Kambey, Anita Nisa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41164

Abstract

The community service activity with the title "Improving the Quality of Research and Publication in the Scopus Journal for Lecturers and Students" aims to improve the ability of lecturers and students to produce quality scientific works, especially for publication in Scopus-indexed international journals. In today's academic context, publication in international journals is becoming increasingly important, so appropriate support is needed to overcome various challenges faced in the research and writing process of articles. The method applied in this program is a collaborative approach, which includes interactive workshops and direct mentoring by lecturers. Presentation sessions were also organized to share research findings, providing opportunities for participants to learn from each other. The results of this activity showed a significant increase in participants' understanding of research techniques and how to write good scientific articles. In addition, the program has successfully formed collaborative groups between students and lecturers, which creates high motivation to continue research. The evaluation of participants showed satisfaction with the implementation of the program and expectations to continue similar activities in the future. This activity concludes that the mentoring program not only improves the quality of research but also creates a positive research culture in the academic environment. This is very important for the development of science and the reputation of higher education institutions.
Co-Authors Angeli Sewa Aril Mandak Claudio Oba Edino Ayub Lomban Edino Ayub Lomban Eka Gledistin Freddy Semuel Kawatu Fricy O. Rumintjap Friska Langelo Friska Langelo Gebriany Pirade Wenur Gebriany Pirade Wenur James Manengkey januard geovani rorong Jessica Sumondag Johny Manaroinsong Jovanka Mamuaja Linda A. O Tanor Linda A. O. Tanor Michelle Eliza Navel Oktaviandy Mangelep Octavia Tuegeh Patricia V. J. Runtu Prisca Patricia Liem Putra Petra Dungair Ratna Taliupan Ratna Taliupan Regina Beatrix Takakobi Regina Beatrix Takakobi Selly Mumu Sendi Sendow Tarusu, Deysti T. Tiffany Sayako Karamoy Toar Romario Sigar Ventje Senduk Yance Tawas Yance Tawas