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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Business & Banking Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment JURNAL PENGABDIAN KEPADA MASYARAKAT AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Ekonomi Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) BIP'S : Jurnal Bisnis Perspektif Pattimura Proceeding : Conference of Science and Technology Journal Accounting International Mount Hope Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer Jurnal Akuntansi Jurnal Pengabdian Masyarakat Inovasi Indonesia Jurnal Indovisi
Gainau, Paskanova Christi
Universitas Pattimura
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Pemberdayaan Perempuan melalui Diversifikasi Produk Ikan menjadi Bakso dalam Upaya Pemenuhan Gizi dan Peningkatan Ekonomi Keluarga di Negeri Hulaliu Mainassy, Meillisa Carlen; Delvis Kapelle, Imanuel Berly; Gainau, Paskanova Christi; Birahy, Deford Cristy; Baharudin, Indah; Waas, Alsye
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 2 (2025): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i2.593

Abstract

The women empowerment program in Negeri Hulaliu aims to improve nutritional fulfillment and family economic welfare through diversification of fish products into meatballs. This activity was carried out as a response to the high potential of fish resources but the low utilization of processed fish products. In this program, mothers are trained to process fish into meatballs that are nutritious and have economic value compared to fresh fish. The methods used include participatory approach, technical training on fish processing, mentoring, evaluation and monitoring. The results of this program showed an increase in participants' skills in processing fish and family economic income through the sale of fish balls. In addition, this program also contributes to the increased consumption of animal protein, which indirectly supports the improvement of family nutrition and economy. Thus, diversification of fish products into meatballs is expected to be one of the solutions in improving nutritional and economic intake in Negeri Hulaliu.
Pengaruh Tingkat Pendidikan, Pemahaman Teknologi Informasi, Persepsi Pelaku UMKM, Motivasi, dan Sosialisasi Terhadap Implementasi SAK EMKM dalam Laporan Keuangan UMKM Leatemia, Senda Yunita; Gainau, Paskanova Christi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.6927

Abstract

SAK EMKM, which is an abbreviation for Financial Accounting Standards for Micro, Small and Medium Enterprises, functions as a collection of standards designed to be a reference for financial accounting practices among MSMEs. However, many business actors still have limited knowledge and understanding in managing MSME finances. This research aims to examine the influence of education level, understanding of information technology, perceptions of MSME actors, motivation, and socialization of SAK EMKM on the implementation of SAK EMKM. This research was conducted in order to answer problems related to the implementation of SAK EMKM in the financial management of MSMEs. The sample for this research is MSMEs in Ambon City. This research was conducted from October to December 2024, using a purposive sampling technique and the sample size was determined using the Slovin formula, with the number of respondents being 100 MSME actors. The data collection technique uses survey techniques through distributing questionnaires, while the data analysis technique in this research is multiple linear regression analysis using SPSS support. The findings of this research indicate that the level of education, understanding of information technology, perceptions of MSME actors, motivation, and socialization of SAK EMKM can partially influence the implementation of SAK EMKM. Based on the results of the study, the level of education of MSME actors plays the most important role in implementing MSME SAK in managing their business finances.
DETERMINAN NIAT MELAKUKAN WHISTLEBLOWING DI KALANGAN MAHASISWA Silooy, Revi Wilhelmina; Gainau, Paskanova Christi; Heder, Gieanto
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.9.1.1-16

Abstract

This research aims to examine the influence of attitudes, subjective norms and Machiavellian traits on the intention to carry out whistleblowing among students. The population in this study were all students majoring in Accounting. The sampling technique is purposive sampling. Data was obtained from distributing questionnaires online and analyzed using multiple linear regression. The results of this research show that attitudes influence accounting students' intention to whistleblowing, while subjective norms and Machiavellian traits do not have a significant influence on whistleblowing intentions
PENGARUH FINANCIAL TECHNOLOGY TERHADAP INKLUSI KEUANGAN UMKM PENGGUNA QRIS Atarwaman, Rita; Gainau, Paskanova Christi; Muriany, Wildo Natalio Christo
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4545

Abstract

Research Purposes: This study aims to examine the effect of financial technology on financial inclusion in the coffee shop business, where financial technology is represented by cashless payment, market aggregator, risk and investment management.Research Methods: This study used a quantitative approach with survey method to coffee shop entrepreneurs who using QRIS in Ambon City.Research Results and Findings: The results show that partially cashless payment and market aggregator have a significant effect on financial inclusion, but risk and investment management has no effect on financial inclusion. The implication is for the government and financial institutions to socialize and educate MSME owners regarding the types of fintech risk and investment management so that MSME owners know and allocate funds for investment, because the development of MSMEs is able to boost the Indonesian economy.
THE MEDIATING EFFECT OF FINANCIAL INCLUSION ON CASHLESS PAYMENT AND SMEs SUSTAINABILITY Gainau, Paskanova Christi; Leatemia, Senda Yunita
Jurnal Akuntansi Kontemporer Vol. 16 No. 3 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i3.5827

Abstract

Research Purposes. This study aims to investigate the influence of cashless payment on micro, small, and medium enterprises sustainability.Research Methods. The sample used is a non-probability sample of 100 business actors in Ambon City with data analysis techniques, namely Structural Equation Modeling (SEM) through SmartPLS4 software to analyze the relationship between variables.Research Results and Findings. The findings show that cashless payment does not possess any direct correlation with MSMEs sustainability in Ambon. Furthermore, positive and significant correlation from cashless payment to MSMEs sustainability can be established through the mediatory of financial inclusion among the business owners. The result of this study generates enticing implications towards MSMEs which is SMES needs to have wide access to service and product of financial. It will promote improvement of SMES sustainability.
Sistem pembayaran QRIS sebagai upaya pengembangan UMKM di kota Ambon Gainau, Paskanova Christi; Engko, Cecilia; Gaspersz, Yesica Thelma
Journal of Business & Banking Vol 13 No 2 (2023): November 2023 - April 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v13i2.3766

Abstract

This study aims to examine the effect of using the QRIS payment system on MSME development in Ambon City through Theory of Acceptance Model. It uses the sample from all MSME culinary delights in Ambon City, taken based on the determined criteria such as meeting the criteria are 45 SMEs. The data were analyzed using multiple linear regression, which was processed by the SPSS version 21. The result shows that partially Perceived Usefulness and Perceived ease of use have a significant influence on the development of MSMEs in Ambon City. The more useful QRIS is, the more MSMEs will develop, as well as the easier it is to use QRIS, so it will be easy for business actors to adapt and their businesses will develop. It practically implies that MSMEs in Ambon City are getting more and more aware that the perceived usefulness and perceived ease of use available in the QRIS are able to encourage business development. Apart from that, Bank Indonesia as the promoter of QRIS implementation for MSMEs needs to monitor entrepreneurs using QRIS so that they can answer any obstacles they still face. Theoretically, it also implies that this research provides a new area of research not only limited to interest in using it but directly towards the application of new technology and its influence on the development of MSMEs.
Analisis Penyajian dan Pengungkapan Aset Bersejarah (Studi Kasus Pada Museum Negeri Siwalima Provinsi Maluku) Titirloloby, Jossep; Lenggono, Tirza Oktovianti; Gainau, Paskanova Christi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1911

Abstract

This study aims to determine the disclosure and presentation of Heritage Assets according to PSAP 07 of 2010 at the Siwalima Museum, Maluku Province. The type of research used in this study is a case study research with a qualitative approach. The necessary data were obtained through interviews, observation, documentation, as well as secondary data related to this research. The results of the study show that the presentation of heritage assets is not in accordance with PASP No. 07 of 2010. They are not presented in the Notes to the Financial Statements where historical assets are supposed to be included. Instead, heritage assets are listed in the Notes to the Financial Statements in terms of units, without any corresponding values, but they are explained in the Museum Items Inventory Book.
Pelatihan Penulisan Proposal Skripsi sebagai Upaya Peningkatan Keterampilan Menulis pada Pemuda Gereja di Indonesia Panggabean, Rosinta Ria; Gainau, Paskanova Christi
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 2 No 1 (2024): JPMII - Februari 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.345

Abstract

Mengamati adanya penurunan kualitas proposal skrispsi yang ditulis oleh mahasiswa dan aktivitas tatap muka dengan dosen yang dibatasi akibat Covid-19 maka pengabdian kepada masyarakat ini dirancang dengan tujuan memberikan tambahan pemahaman kepada peserta yang merupakan pemuda gereja dari berbagai kota di Indonesia yang sedang dalam tahap penyusunan proposal dan skripsi. Metode pelaksanaan dilakukan dalam tiga tahap yakni ceramah, tanya jawab, dan ruang konsultasi. Materi disajikan oleh beberapa narasumber yang ahli dalam bidang penulisan dan penelitian. Setelah itu diikuti dengan adanya ruang konsultasi yang dilayani oleh dosen dari beberapa perguruan tinggi. Ruang konsultasi dibagi sesuai bidang ilmu peserta yakni Manajemen, Keuangan, Akuntansi, Perpajakan, Komunikasi, Kehutanan dan Pemerintahan, serta Teologi. Proses pelatihan berjalan dengan lancar. Hasil pelatihan ini mampu meningkatkan keterampilan menulis para peserta dalam menulis proposal skripsi. Hal ini dibuktikan melalui aksi peserta sebelum dan setelah diberikan pelatihan. Sebelum tim melakukan pelatihan, peserta mengalami kebingungan terkait penulisan struktur latar belakang sampai metodologi penelitian namun setelah melakukan pelatihan dan konsultasi, peserta mampu merevisi draft proposal sesuai dengan kaidah ilmiah yang telah disajikan dalam pelatihan.
Accounting Learning Behavior in Project-Based Classroom: Method, Environment, Behavioral Control Gainau, Paskanova Christi; Sijabat, Asiani; Leatemia, Senda Yunita; Basuki, Ferry Hendro
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

This study investigates the factors that influence students' learning behavior in a project-based accounting class. A quantitative approach was employed by distributing questionnaires to students after they participated in group projects in the Accounting Computerization course at the Faculty of Economics and Business, Pattimura University. The study collected data on students’ perceptions of the project-based classes they had undertaken. Multiple regression analysis was conducted using SPSS 28 as the data analysis tool. The results indicate that attitude does not influence accounting learning behavior. Furthermore, project-based learning methods, environment, and behavioral control have a significant influence on the learning behavior of accounting students. Project-based learning methods provide ample space for students to be directly involved in problem-solving, thereby increasing engagement, interaction, and collaboration with group members and instructors, and fostering positive learning behaviors. The strength of this influence is demonstrated by an R-squared value of 68.7%, which indicates that the influence between variables falls into the strong category. The better the learning environment and behavioral control, the more positive the learning behavior.
Performance expectancy, facilitating condition and price value terhadap minat penggunaan QRIS pada generasi Z di kota Ambon Ruhukail, Restu Adrie; Loupatty, Linda Grace; Gainau, Paskanova Christi
Jurnal Indovisi Vol. 6 No. 1 (2024): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/1907708

Abstract

This study examines factors influencing interest in using QRIS in Generation Z in Ambon City. These factors include performance expectancy, effort expectancy, social influence, facilitating conditions, and price value. QRIS is a digital payment system in the form of a QR Code introduced by Bank Indonesia to facilitate non-cash transactions. Generation Z, also known as digital natives, exhibits unique characteristics in their adoption of digital technology and services. This research uses primary data sources obtained through questionnaires. The type of data in this study is quantitative data. The sampling method used is purposive sampling, with the following criteria: respondents are Pattimura University students majoring in the 2019 accounting class, are digital platform users, and have transacted using QR codes, such as QRIS. The data obtained were analyzed using multiple linear regression techniques, including statistical hypothesis testing (t-test) and simultaneous testing (F-test). The data is processed with the help of SPSS software. The results of this study indicate that several factors have a positive and significant impact on interest in using QRIS, specifically performance expectancy, facilitating conditions, and price value. In contrast, factors that do not impact interest in using QRIS are effort expectancy and social influence.
Co-Authors Adonia Anita Batkunde Angela Ruban, Angela Atarwaman, Rita Baharudin, Indah Birahy, Deford Cristy Bonara, Ribka Shintia Bonara, Ribka Shintia F. Engko, Cecilia Fauzan, M. Rifkhi Ferry Hendro Basuki FRANCO BENONY LIMBA Gaspersz, Yesica Thelma Gomies, Natalia Evernande Heder, Gieanto Hempry Putuhena Jefry Gasperzs Kapelle, Imanuel B. D. Kilay, Trisye Natalia Leiwakabessy, Theophilia Fina Febrione Lenggono, Tirza Oktovianti Loupatty, Linda Grace Meillisa Carlen Mainassy Muriany, Wildo Natalio Christo Pattiasina, George Adolfo Peggy Rumenser Ribka Bonara Ribka Shintia Febriarti Bonara Rita JD Atarwaman Ropena, Hendry Dunand Rosinta Ria Panggabean Ruhukail, Restu Adrie Senda Yunita Leatemia Sijabat, Asiani Silooy, Revi Wilhelmina Syaranamual, Shinta Theresia Febiengry Sitanala Tirza Octovianti Lenggono Titirloloby, Jossep Waas, Alsye Wildo Natalio Christo Muriany Yuli Rawun Yuli Rawun, Yuli Yuyun Layn