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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 Jurnal Indovisi
Gainau, Paskanova Christi
Universitas Pattimura
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECURANGAN AKUNTANSI Damarjanan, Marsel Joi; Lewaru, Trisna Sari; Gainau, Paskanova Christi
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 Gainau, Paskanova Christi; Kilay, Trisye Natalia; Ruban , Angela; Pocerattu, Joshua Stevanus; Salakory, Vilencia Christin; Gainau, Kharisna Ezra Alfredo; Sipahelut, Teofillio Endrico; Lodiay, Ivan Marko; Samallo, Jacobus Robert; de Fretes, Vicky
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.
Local Government Readiness for Digital Transformastion Enhancing Fisheries MSMES Performance in Maluku Latupeirissa, Christy Clayde; Gainau, Paskanova Christi; Leatemia, Senda Yunita
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p358-366

Abstract

Digital transformation is a fundamental requirement for achieving effective, efficient, and transparent governance. In the local government context, readiness for digital transformation involves more than technological capability; it requires supporting policies, adequate human resources, organizational cultural alignment, and strong leadership commitment. This study analyzes the readiness of local governments to support digital transformation in the fisheries sector in Maluku Province and Ambon City. A descriptive qualitative approach with purposive sampling was used, and data were collected through in-depth interviews with section-head-level officials from five regional agencies. Data were analyzed using the Miles and Huberman framework through data reduction, data display, and conclusion drawing, verified through source triangulation. The findings show that digitalization initiatives remain limited, unstructured, and still at the planning stage, mainly focused on market retribution and fish auction site management to increase local revenue rather than improving public services. There are no specific policies or budget allocations, and fishing communities face limited device access and internet connectivity. Based on the Capability Maturity Model Integration, the digital maturity level is at Level 1 (initial). The study concludes that strategic policies, improved human resource capacity, infrastructure support, and digital literacy are essential to achieve sustainable digital transformation.
Literasi Keuangan Digital: Upaya Pencegahan Investasi Bodong pada Guru dan Pegawai SMP Negeri 7 Maluku Tengah Paskanova Christi Gainau; Christy Clayde Latupeirissa; Marannu Paledung; Nur Hikmah Helida Amahoru; Muh. Ziaul Haq Bakri
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Maret 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i2.1127

Abstract

Investasi merupakan keputusan bijak yang penting bagi individu, namun rendahnya literasi investasi menyebabkan banyak masyarakat terjerumus dalam investasi ilegal. Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2022, indeks literasi keuangan Provinsi Maluku sebesar 40,78%, berada di bawah rata-rata nasional. Sementara itu, indeks inklusi keuangan mencapai 78,7%, menunjukkan tingginya akses masyarakat terhadap produk keuangan tanpa diimbangi pemahaman yang memadai. Kondisi ini meningkatkan risiko terjadinya investasi bodong. Kegiatan pengabdian ini bertujuan memberikan penguatan literasi keuangan digital kepada guru dan pegawai SMP Negeri 7 Maluku Tengah sebagai kelompok usia produktif dengan penghasilan tetap. Selain melindungi diri sendiri, para guru diharapkan dapat meneruskan edukasi kepada siswa. Metode pelaksanaan meliputi studi pendahuluan, identifikasi dan perumusan masalah, penetapan tujuan, sosialisasi, wawancara, analisis, serta penyusunan kesimpulan dan saran. Kegiatan dilakukan melalui satu kali pelatihan dengan luaran artikel ilmiah nasional terakreditasi dan TKT level 1.
Digital Literacy Enhancement for Expanding the Market Reach of Fishermen in Kilang Village Gainau, Paskanova Christi; Anakotta, Fanny Monica; Zalni, Zalni; Latupeirissaa, Christy Clayde
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.
FROM NETS TO NETWORKS: CAN DIGITAL TRANSFORMATION REVOLUTIONIZE THE FISHERIES SUPPLY CHAIN? Christy Clayde Latupeirissa Latupeirissa; Hansen Rumtutuly; Paskanova Christi Gainau
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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

Abstract

Research Purposes. This study aims to examine the effects of technological capability, organizational capacity, and environmental conditions on the performance of the fisheries supply chain in archipelagic regions, using the Technology–Organization–Environment (TOE) framework. Research Methods This research employs a quantitative approach, surveying 65 active fishermen from four coastal villages in Maluku and analyzing the data using multiple linear regression in SPSS version 27. Research Results and Findings. The findings reveal that technological capability and environmental support significantly and positively influence the performance of the fisheries supply chain. At the same time, organizational factors show no statistically significant effect, implying that strengthening digital infrastructure and supportive external environments is more critical than relying on internal organizational structures to enhance supply chain effectiveness in island and remote regions. Furthermore, the findings have a significant impact on improving operational efficiency, expanding market access, and enhancing financial transparency, thereby strengthening both supply chain effectiveness and data-driven decision-making within the fisheries sector.
Co-Authors Adonia Anita Batkunde Anakotta, Fanny Monica Atarwaman, Rita Baharudin, Indah Birahy, Deford Cristy Bonara, Ribka Shintia Bonara, Ribka Shintia F. Christy Clayde Latupeirissa Christy Clayde Latupeirissa Latupeirissa Damarjanan, Marsel Joi de Fretes, Vicky Engko, Cecilia Fauzan, M. Rifkhi Ferry Hendro Basuki FRANCO BENONY LIMBA Gainau, Kharisna Ezra Alfredo Gaspersz, Yesica Thelma Hansen Rumtutuly Heder, Gieanto Hempry Putuhena Jefry Gasperzs Kapelle, Imanuel B. D. Kilay, Trisye Natalia Latupeirissa, Christy Clayde Latupeirissaa, Christy Clayde Leiwakabessy, Theophilia Fina Febrione Lenggono, Tirza Oktovianti Lewaru, Trisna Sari Lodiay, Ivan Marko Loupatty, Linda Grace Marannu Paledung Meillisa C. Mainassy Muh. Ziaul Haq Bakri Muriany, Wildo Natalio Christo Nur Hikmah Helida Amahoru Peggy Rumenser Pocerattu, Joshua Stevanus Ribka Bonara Ribka Shintia Febriarti Bonara Rita JD Atarwaman Ropena, Hendry Dunand Rosinta Ria Panggabean Ruban , Angela Ruhukail, Restu Adrie Salakory, Vilencia Christin Samallo, Jacobus Robert Senda Yunita Leatemia Sijabat, Asiani Silooy, Revi Wilhelmina Sipahelut, Teofillio Endrico Syaranamual, Shinta Theresia Febiengry Sitanala Tirza Octovianti Lenggono Titirloloby, Jossep Waas, Alsye Wildo Natalio Christo Muriany Yuli Rawun Yuli Rawun, Yuli Yuyun Layn Zalni, Zalni