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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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PERAN APLIKASI SISTEM KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA DENGAN BUDAYA ORGANISASI SEBAGAI PEMEDIASI Temalagi, Selva; Kalorbobir, Yohana Magdalena
ANALISIS Vol. 14 No. 01 (2024): ANALISIS VOL. 14 NO. 01 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i01.3471

Abstract

Basically, the performance of village officials is greatly influenced by the individual's internal conditions which arise from their background, skills, abilities and motivation, as well as the individual's external conditions which are often called situational factors. Situational factors include management, work environment, task complexity, social or co-worker relationships, and internal culture within the organization. As information technology develops, every village is required to carry out financial reports on the village financial system application provided by BPKP. This study aims to test and analyze the influence of village financial system applications on government performance with organizational culture as a mediator. The results of this study found that the village financial system had a positive and significant effect on village government performance and organizational culture, and organizational culture had a positive and significant effect on village government performance. However, organizational culture cannot mediate the influence of the village financial system on village government performance. This study has the implication that the application of a village financial system can help villages to improve village government performance.
TATA KELOLA KEUANGAN RUMAH TANGGA SEJAHTERA DAN MANDIRI DI DESA WOKAM Piter Arson Welay; Selva Temalagi
Jurnal Padamu Negeri Vol. 2 No. 4 (2025): Oktober : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/px1n1f02

Abstract

This Community Service (PkM) program aims to enhance the understanding of Wokam Village residents regarding the management of prosperous and independent household finances. The main problems faced by the community include the imbalance between income and expenses, low saving awareness, and weak family financial planning. The implementation methods consisted of field observation, problem identification, education, and interactive discussions. The activity was carried out on December 19, 2024, in Wokam Village, attended by 30 participants, mostly housewives. The results showed an improvement in participants’ knowledge and awareness of effective household financial management through budgeting, spending control, and saving plans. This program is expected to serve as an initial step toward building financially independent families and improving community welfare in the island region.
Peningkatan Literasi Perpajakan pada Masyarakat di Desa Jabulenga Kecamatan Pulau-Pulau Aru Ester Melania Pasamba; Selva Temalagi
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.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH Selva Temalagi; Nirwana Nirwana; Aini Indrijawati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2599

Abstract

This study aims to analyze the influence of human resource competency and internal control systems on organizational performance in the Regional Apparatus Organizations (OPD) of Central Maluku Regency. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 40 respondents, who were civil servants in the OPD of Central Maluku Regency. The data analysis technique used was multiple linear regression analysis with hypothesis testing using the t-test. The results showed that human resource competency did not significantly influence organizational performance, therefore the first hypothesis was rejected. This finding indicates that individual civil servant competency does not necessarily translate directly into improved organizational performance, which is suspected to be influenced by structural factors such as inefficient work processes, a suboptimal performance evaluation system, and limited work facilities. Conversely, the internal control system proved to have a positive and significant effect on organizational performance, therefore the second hypothesis was accepted. This indicates that the implementation of an effective internal control system, which encompasses the control environment, risk assessment, control activities, information and communication, and monitoring, can improve OPD performance
Co-Authors Agustinus Numberi Aini Indrijawati 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 Isnawati Isnawati Kalorbobir, Yohana Magdalena Kamala Soleman Kambuno, Alvind Gebryel Korneles Sairatu Kriswantini, Dwi Laitupa, Muhammad F 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 Welay, Piter Arson Yohanes Zefnath Warkula Yustinus Lambyombar