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All Journal Wikrama Parahita : Jurnal Pengabdian Masyarakat AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Kompetif ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Masyarakat Asia Jurnal Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Riset Akuntansi (RISTANSI) Pakem : Jurnal Pengabdian Kepada Masyarakat Accounting Research Unit (ARU JOURNAL) Widyagama National Conference on Economics and Business (WNCEB) Jurnal Economica: Media Komunikasi ISEI Riau ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Jurnal Padamu Negeri Jurnal Akuntansi
Temalagi, Selva
Universitas Pattimura
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PENGARUH EFEKTIVITAS SISTEM KEUANGAN DESA TERHADAP KINERJA APARATUR DESA DENGAN MOTIVASI SEBAGAI PEMODERASI Theophilia Fina Febrione Leiwakabessy; Rosiana Wonmali; Selva Temalagi
JURNAL ECONOMICA: Media Komunikasi ISEI Riau Vol. 12 No. 1 (2024)
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/economica.v12i1.247

Abstract

The aim of this research is to examine village financial system effectiviness on the village government performance with motivation as a moderation variable in Teon Nila Serua (TNS) Subdistrict. The sampling method was purposive sampling with a total sample of 66 respondents from 16 villages in Teon Nila Serua Subdistrict in Maluku Tengah Regency. The data collection technique used was a survey technique using questionnaires. Data analysis used moderated regression analysis. The results of the study explained that village financial system has a poisitive effect on village government performance, which motivation as a moderating variable that strengthens the relationship between village financial system and village government performance.
Pelatihan Penghitungan PPh Final Tarif 0.5% Sesuai Peraturan Pemerintah No.55 Tahun 2022 pada Pelaku Usaha UMKM di Kepulauan Banda Neira, Kabupaten Maluku Tengah Husein, Hartina; Basuki, Ferry H; Pattinaja, Elna Marsye; Temalagi, Selva; Kriswantini, Dwi; Lewaru, Trisna Sary
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.302

Abstract

The untapped potential for taxation in Indonesia is still quite high, one of which is "underground economy" activities which have not been identified because the original transactions are using cash. Apart from that, taxpayers' knowledge is still subsided, which results in a combination of high levels of tax avoidance and evasion. Provides knowledge related to tax reporting, as well as financial reporting understandability to some of entrepreneurs is an urgent activity to deal with, is the responsible of academics to lowering this gap. Based on a pre-survey of 23 entrepreneurs, it was found that none of them had a NPWP (Taxpayer Identification Number) and had never had association with tax agencies. This PKM is held in intermediary with the learning of tax ability for entrepreneurs who have certain Gross Income with a maximum limit of 4.8 billion per year. By providing facilities from the government through a classification of 0.5% rate of the DPP. It is an opportunity for entrepreneurs to submit taxes. The results of the PKM result that most of the material has been enlightened, but the issue of this PKM can be seen from the compliance of entrepreneurs with tax obligations, which is expected in a more acceptable way in the future.
Edukasi Literasi Keuangan Digital pada Masyarakat Desa Tanah Miring Kecamatan Aru Tengah Lambyombar, Yustinus; Temalagi, Selva; Warkula, Yohanes Zefnath; Welay, Piter Arson
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2024): Mei 2024
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v8i1.7174

Abstract

Permasalahan yang diprioritaskan dalam kegiatan pengabdian masyarakat pada masyarakat Desa Tanan, Kecamatan Aru Tengah, Kabupaten Kepulau­an Aru adalah kurangnya pemahaman mengenai literasi keuangan, kurang kepekaan dalam mengelola keuangan dan belum dapat memanfaatkan layanan keuangan digital. Tujuan kegiatan ini adalah melaku­kan edukasi masyarakat desa tanah miring mengenai literasi keuang­an dan meningkatkan wawasan dan pengetahuan masyarakat untuk melakukan perencanaan dan pengelolaan keuangan yang baik. Metode yang diguna­kan dalam kegiatan ini adalah ceramah, diskusi dan demonstrasi. Hasil kegiat­an ini terlihat pada perubahan progress yang sangat baik yang dialami oleh masyarakat Desa Tanah Miring. Pada pemahaman terkait literasi keuangan sudah mampu mencatat, menyusun perencanaan serta pengelolaan keuangan dan terampil dalam memanfaatkan layanan jasa keuangan digital sesuai prosedur.
Pengaruh Sistem Pengawasan Pelaksanaan Pemeriksaan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Café dan Resto di Kota Ambon Kambuno, Alvind Gebryel; Temalagi, Selva; Usmany, Alfrin Ernest Marthen
Accounting Research Unit (ARU Journal) Vol 6 No 1 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss1pp78-86

Abstract

Kepatuhan wajib pajak merupakan sebuah tindakan yang mencerminkan patuh dan sadar terhadap ketertiban dalam kewajiban perpajakan wajib pajak.Penelitian ini bertujuan untuk menguji secara empiris Pengaruh Sistem Pengawasan Pelaksanaan Pemeriksaan terhadap kepatuhan wajib pajak Café dan Resto di Kota Ambon.Metode yang digunakan dalam penelitian ini adalah kuantitatif. Populasi yang digunakan dalam penelitian ini yaitu seluruh wajib pajak Café dan Resto yang terdaftar di Dispenda Ambon. Sampel penelitian yang digunakan seluruh wajib pajak Café dan Resto di Kota Ambon yang menggunakan PDT. Pengambilan sampel ditentukan dengan teknik purposive sampling. Jumlah sampel yang digunakan sebanyak 33 sampel. Jenis data yang digunakan adalah data Primer yang diperoleh dari penyebaran kuesioner. Data analisis Berdasarkan hasil penelitian ini didapat dari Statistik Deskriptif danUji kualitas data. rancangan pengujian hipotesis yang digunakan adalah uji Normalita, Uji multikolnieritas, Uji heteroskedastisitas, Uji signifikansi parsial(Uji t) dan Uji koefisien Determinasi (R2).Diketahui Sistem Pengawasan Pelaksanaan Pemeriksaaan dan Kesadaran Wajib pajak tidak berpengaruh signifikan terhadap kepatuhan Wajib pajak Café dan Resto di Kota Ambon.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUSISI TAHUN 2019 Temalagi, Selva; Usmany, Alfrin Ernest Marthin; Tuny, Samstein Napoleon
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.1-20

Abstract

The purpose of this study was to determine the comparison of the company's financial performance before and after Mergers and acquisitions. The population of this study is manufacturing companies listed on the BEI in 2018-2020. Financial performance as measured through financial ratios using the variables return on assets, earnings per share, total asset turnover, current ratio, and debt-to-equity ratio. The type of research used is quantitative. The sampling technique used was purposive sampling with 15 companies listed on the BEI. The hypothesis test used is the Wilcoxon signed-rank test. The results of this study indicate that the variable ratios of return on assets, total asset turnover, current ratio, and debt-to-equity ratio do not show significant differences. However, the earnings per share ratio shows that there is a significant difference before and after the Merger and acquisition.
Peningkatan Literasi Perpajakan pada Masyarakat di Desa Jabulenga Kecamatan Pulau-Pulau Aru Pasamba, Ester Melania; Temalagi, Selva
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v1i2.183

Abstract

Meningkatkan kesadaran dan pemahaman masyarakat mengenai pentingnya membayar pajak merupakan langkah krusial dalam membangun kesadaran terhadap kewajiban warga negara terhadap pembangunan dan pelayanan publik. Melalui pendidikan dan pelatihan, perguruan tinggi memiliki peran strategis dalam menyediakan program edukasi yang fokus pada aspek perpajakan yang lebih modern dan efektif. Literasi keuangan yang baik menjadi kunci untuk membantu masyarakat memahami urgensi perpajakan dan prinsip-prinsip pengelolaan keuangan secara menyeluruh. Pengabdian kepada masyarakat yang dilakukan bertujuan memberikan pemahaman lebih mendalam kepada masyarakat di Desa Jabulenga mengenai sistem perpajakan, termasuk tata cara pemungutan dan pelaporan pajak. Inisiatif ini sejalan dengan kontribusi perguruan tinggi, seperti Universitas Pattimura, dalam menjunjung tinggi Tridharma Perguruan Tinggi dan memperkuat eksistensi PSDKU Universitas Pattimura di Kabupaten Kepulauan Aru. Selain itu, kegiatan ini juga bertujuan untuk membangun kerja sama yang baik antara PSDKU Universitas Pattimura di Kabupaten Kepulauan Aru dan pihak-pihak lain yang memiliki pengaruh terhadap perkembangan PSDKU Universitas Pattimura ke depan. Metode pelaksanaan Pengabdian kepada Masyarakat dilakukan melalui sosialisasi kepada Aparatur Desa dan masyarakat Desa Jabulenga, Kecamatan Pulau-pulau Aru, yang melibatkan 30 orang peserta. Hasil kegiatan ini menunjukkan bahwa masyarakat umum serta pelaku usaha dapat memahami dengan baik sistem perpajakan, hasilnya menciptakan masyarakat yang memiliki pengetahuan luas dan wawasan yang baik mengenai pajak.
BUMdes Management And Finance Training In Marafenfen, South Aru District Temalagi, Selva; Uniberua, Stivan H.; Pasamba, Ester M.
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.2059

Abstract

Purpose: The main objective of this study is to improve the management of Village-Owned Enterprises (BUMDes) in Marafenfen Village, Indonesia. Despite the village's beautiful natural potential, it is noted that tourism management has not been optimal. The lack of facilities, access, and management of BUMDes are obstacles in exploring the tourism potential. Method: To overcome these management problems, the team will provide training on understanding and managing management and finance. This training will focus on the management of BUMDes in border small islands, with materials covering organizational management, marketing, finance, sharia, and entrepreneurial skills. Training participants will involve village officials, BUMDes managers, and the community. Practical Applications: The practical application of this study is the implementation of the training program. The training is expected to improve the ability of BUMDes managers in identifying and developing business opportunities, especially in the tourism sector. This could potentially lead to an increase in the welfare of rural communities through improving the economy, creativity of low-income members, and the development of informal sector micro-enterprises. Conclusion: After the training, an evaluation will be conducted to get feedback from participants regarding the implementation of the training. The feedback will be used to make necessary improvements and adjustments for future training and development programs. The ultimate goal is to optimize the tourism potential of Marafenfen Village through effective BUMDes management.
Mapping Village Potential to Tourism Village in Tungu Village, Aru Islands Sub-District Temalagi, Selva; Kalorbobir, Yohana Magdalena
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.2130

Abstract

Purpose: This study aims to explore and map the untapped potential of Tungu Village, a coastal area with resources like marine products, waterfalls, Mairang Island, and mangrove forests. The goal is to highlight how these assets can be developed to boost the local economy and turn the village into a unique tourist destination. Method: The project involves mapping Tungu’s tourism and economic potential, focusing on marine tourism, mangrove education tours, and cultural heritage. Data will be gathered through site visits and community discussions to identify key resources and development opportunities. Practical Applications: The mapping will guide village authorities in increasing income through marine tourism, seafood processing, educational tours, and cultural tourism. Developing these areas offers sustainable growth and new revenue streams for the community. Conclusion: The study provides a plan for unlocking Tungu Village's potential, offering a pathway to economic development through tourism and local resources. Success will require collaboration between the village, local government, and community members.
Pengaruh Pajak Reklame Dan Perizinan Pajak Reklame Terhadap Peningkatan Pendapatan Asli Daerah Pada Pemerintah Kabupaten Kepulauan Aru Barends, Heintje Abraham; Temalagi, Selva
Accounting Research Unit (ARU Journal) Vol 4 No 1 (2023): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol4iss1pp36-47

Abstract

Penelitian ini bertujuan untuk mengetahui pajak reklame dan perizinan pajak reklame terhadap peningkatan pendapatan asli daerah pada Pemerintah Kabupaten Kepulauan Aru. Penelitian ini merupakan penelitian melalui pendekatan deskriptif kuantitatif. Adapun kriteria dari sampel dalam penilitian ini adalah pegawai Badan Pendapatan Daerah. Analisis regresi linear berganda digunakan untuk mengetahui pengaruh variabel independen yang jumlahnya lebih dari satu terhadap variabel dependen. Berdasarkan hasil uji koefesien determinasi pengaruh variabel pajak reklame dan perizinan pajak reklame sebesar 94,6% dan sebesar 5,4% dipengaruh oleh faktor lain yang tidak diteliti oleh peneliti.
PENGARUH PENGETAHUAN KEUANGAN, PENGALAMAN KEUANGAN, DAN SIKAP KEUANGAN TERHADAP PERILAKU KEUANGAN PADA PEGAWAI PEMERINTAH BPKAD DI KABUPATEN KEPULAUAN ARU Kalorbobir, Yohana Magdalena; Temalagi, Selva
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2279

Abstract

This study aims to examine the influence of financial knowledge, financial experience, and financial attitude on financial behavior among civil servants (ASN) at the Regional Financial and Asset Management Agency (BPKAD) in the Aru Islands Regency. Civil servants are expected not only to possess professional competencies but also to manage their personal finances wisely. The research employs a quantitative approach using a survey method, with questionnaires distributed to 38 ASN employees as research respondents. Data were analyzed using multiple linear regression to determine the relationship between the variables. The findings reveal that financial knowledge has a significant influence on financial behavior. However, financial experience and financial attitude do not have a significant partial influence. The study contributes theoretically by enriching the literature on financial behavior and practically by supporting the development of financial literacy among government employees. These results highlight the need for structured financial education programs to enhance the personal financial management capabilities of civil servants. Keywords: Financial Knowledge, Financial Experience, Financial Attitude, Financial Behavior, Government Employees
Co-Authors Agustinus Numberi Andarias Patiran Barends, Heintje Abraham Basuki, Ferry H Dedi Haryadi Dwi Kriswantini Elna M. Pattinaja Elna Marsye Pattinaja Engko, Cecilia Erlinda Tehuayo Tehuayo Ester Melania Pasamba Fanny Anakotta Fanny Monica Anakotta Fanny Monica Anakotta Fany Imelda Imlabla Husein, Hartina Indrijawati, Aini Isnawati Isnawati Kalorbobir, Yohana Magdalena Kamala Soleman Kambuno, Alvind Gebryel Korneles Sairatu Kriswantini, Dwi Laitupa, Muhammad F Lambyombar, Yustinus Leiwakabessy, Theofilia F F Lenggono, Tirza O Lewaru, Trisna Sary Mariam Rahel Tunay Marissa Silooy Milcha Handayani Tammubua Nicolas Ahuluheluw Nirwana, Nirwana Pasamba, Ester M. Patiran, Andarias Pattinaja, Elna M Pattinaja, Elna M. Pattinaja, Elna Marsye Piter Arson Welay Piter Arson Welay Revi W Silooy Rosiana Wonmali Sitanala, Theresia F Soepriadi, Dewi N Tammubua, Milcha Handayani Theofilia F. F. Leiwakabessy Theophilia Fina Febrione Leiwakabessy Trisna Sary Lewaru Tuny, Samstein Napoleon Uniberua, Stivan H. USMANY, ALFRIN ERNEST MARTHEN Usmany, Alfrin Ernest Marthin Victor Pattiasina Warkula, Yohanes Zefnath Welay, Piter Arson Yohanes Warkula Yustinus Lambyombar