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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) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Ekonomi Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal IPTEK Bagi Masyarakat 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
Gainau, Paskanova Christi
Universitas Pattimura
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EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECURANGAN AKUNTANSI Marsel Joi Damarjanan; Trisna Sari Lewaru; Paskanova Christi Gainau
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.87-108

Abstract

Purpose: to determine the effectiveness of internal control, compliance with accounting rules, and unethical behavior on accounting fraud at RSUD Dr. M. Haulussy Ambon. Methodology/approach: This research uses a quantitative method with questionnaires as the primary source of data. The population in this study is all department heads at RSUD Dr. M. Haulussy Ambon. The purposive sampling technique is used to select samples with specific criteria, namely employees in the Finance and Fund Mobilization Department, the Sub-Verification and Accounting Department, and the Public Relations Officer, with a total of 38 respondents. The data analysis method used in this study is multiple linear regression analysis using SPSS 26. Findings: The results of this study indicate that the effectiveness of internal control and unethical behavior do not influence accounting fraud at RSUD Dr. M. Haulussy Ambon. However, compliance with accounting rules influences accounting fraud. Practical implications: Originality/value: RSUD Dr. Haulussy Ambon can focus more on their internal control to improve the awareness regarding obedience to the accounting regulation. Additionally, the hospital should give the punishment for the employee who made the unethical action.
Empowering Papalele Women Through the “SIPIKANSERI” Website: Digital Transformation to Increase Market Share of Fishing Business Paskanova Christi Gainau; Trisye Natalia Kilay; Angela Ruban; Joshua Stevanus Pocerattu; Vilencia Christin Salakory; Kharisna Ezra Alfredo Gainau; Teofillio Endrico Sipahelut; Ivan Marko Lodiay; Jacobus Robert Samallo; Vicky de Fretes
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 10 No. 1 (2026): February 2026
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v10i1.2156

Abstract

Background: This community service addresses the economic challenges faced by fishermen, who are highly dependent on unpredictable sea conditions, leading to difficulties in controlling operational costs and predicting sales. The program specifically focuses on empowering the women fish sellers (Papalele) in the community by introducing digital tools to enhance market access and sales efficiency. Purpose of the Study: The aim is to train Papalele women to utilize the SIPIKANSERI website for selling fish. The objectives are to improve their digital literacy, increase sales efficiency, expand their market reach, and ultimately contribute to the economic empowerment of the fishing community. Methods: The program employed a Participatory Action Research (PAR) approach, structured into four sequential stages: socialization, training, mentoring/assistance, and evaluation. Results: The activity yielded positive outcomes: 1) Post-training assessments showed an improved understanding of the website among participants. 2) Post-mentoring evaluations indicated an increased practical ability to operate key website features, though initial adoption was modest (3 out of 25 trained members actively utilized the platform). 3) The program led to increased efficiency and empowerment, with users saving on selling time, consumption costs, and product unloading costs. 4) It successfully expanded the market reach, attracting customers from various areas such as Passo, Lateri, and Gunung Nona.
Digital Literacy Enhancement for Expanding the Market Reach of Fishermen in Kilang Village Paskanova Christi Gainau; Fanny Monica Anakotta; Zalni Zalni; Christy Clayde Latupeirissaa
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1610

Abstract

Traditional fishermen are micro-scale enterprises with the potential to absorb labor and reduce poverty in coastal areas. However, they often face several challenges, such as low sales turnover that is not proportional to operational costs, limited innovation in marketing strategies, and the long distance to traditional markets. These conditions are also experienced by fishermen in Kilang Village, Leitimur Selatan District, Ambon City. Therefore, this community service activity aims to improve fishermen’s digital literacy in order to expand market reach through the use of digital technology. The implementation method includes an initial survey and problem mapping, administration of a pre-test, socialization and discussions on the digitalization of fish markets, and a post-test to evaluate participants’ improved understanding. The activity was conducted from March 23 to 25, 2025, at the Kilang Village Office and involved 27 local fishermen. A descriptive quantitative method was used to analyze pre-test and post-test data to assess changes in participants’ level of understanding. The results indicate an increase in participants’ understanding of the use of digital platforms for marketing fishery products, as shown by the increase in the average score from 40 in the pre-test to 80 in the post-test. These findings suggest that digital literacy can serve as an initial step in encouraging fishermen to adopt digital markets, thereby improving marketing efficiency, expanding market access, and supporting the sustainability of fishing businesses in coastal areas.
Co-Authors Adonia Anita Batkunde Angela Ruban Atarwaman, Rita Baharudin, Indah Birahy, Deford Cristy Bonara, Ribka Shintia Bonara, Ribka Shintia F. Christy Clayde Latupeirissa Christy Clayde Latupeirissaa Engko, Cecilia Fanny Monica Anakotta Fauzan, M. Rifkhi Ferry Hendro Basuki FRANCO BENONY LIMBA Gaspersz, Yesica Thelma Hansen Rumtutuly Heder, Gieanto Hempry Putuhena Ivan Marko Lodiay Jacobus Robert Samallo Jefry Gasperzs Joshua Stevanus Pocerattu Kapelle, Imanuel B. D. Kharisna Ezra Alfredo Gainau Kilay, Trisye Natalia Lenggono, Tirza Oktovianti Marannu Paledung Marsel Joi Damarjanan Meillisa C. Mainassy Muh. Ziaul Haq Bakri Muriany, Wildo Natalio Christo Nur Hikmah Helida Amahoru Peggy Rumenser Ribka Bonara Ribka Shintia Febriarti Bonara Rita JD Atarwaman Rosinta Ria Panggabean Senda Yunita Leatemia Sijabat, Asiani Silooy, Revi Wilhelmina Syaranamual, Shinta Teofillio Endrico Sipahelut Theresia Febiengry Sitanala Tirza Octovianti Lenggono Titirloloby, Jossep Trisna Sari Lewaru Vicky de Fretes Vilencia Christin Salakory Waas, Alsye Wildo Natalio Christo Muriany Yuli Rawun Yuli Rawun, Yuli Yuyun Layn Zalni Zalni