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All Journal Widya Warta Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Utsaha: Journal of Entrepreneurship Srawung: Journal of Social Sciences and Humanities DEVOTE: Jurnal Pengabdian Masyarakat Global Manis : Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Grace Persulessy
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH PENERAPAN SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA KANTOR BALAI WILAYAH SUNGAI MALUKU) Persulessy, Grace; Giovani Manuputty, Gino; Lekatompessy, Selvi
Widya Warta No. 02 Tahun XLII/Juli 2018
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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

Abstract

This study aimed to determine the effect of the application of Institution Accounting System to the quality of Financial Statements. The population selected in this study were employees who worked at the Moluccas River Region Hall; they were 169 people. The samples in this study were the financial, program and data, and the employment head of 40 people. Data collection methods used by researchers were questionnaires and documentation, while data analysis was done with simple linear regression. The result of the research showed that Institution Accounting System had positive and significant effect on the quality of financial report.
THE CHALLENGE IDENTIFICATION OF GOVERNMENT ACCOUNTANT IN VIRTUAL ERA Persulessy, Grace; Kusumawati, Dr. Andi; Nirwana, Dr. Nirwana
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.216 KB) | DOI: 10.56943/joe.v1i3.86

Abstract

This research aim to identify the problems and challenges of their accountants working in virtual technology era. The author believes that identifying the challenges government accountants face in this technological era will make it easier for them to work to serve the public. This study depends on the results of scientific studies as evidence of the kingdom of the field and analyzed under a phenomenological approach then we can present a valid and convincing finding in answering the problems of this research. The review processes conducted by researchers are data coding, evaluation, and in-depth interpretation to get valid findings. The data obtained from several literature sources through an electronic search system by installing keywords. From the study results and discussion, it concludes that the challenges faced by public accountants include the importance of them mastering technology and understanding how the public desires services. In other words, the challenge of the public accounting profession in globalization era is the liberalization of accounting services. These obstacles will result in the importance of education and qualifications that necessary for public accounting services. It is hoped that these findings will become an essential part of future policymaking.
INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE USING ECONOMIC VALUE ADDED (EVA) METHOD MODERATED BY FIRM SIZE Persulessy, Grace; Junus, Amiruddin; Darmawati , Darmawati
Srawung: Journal of Social Sciences and Humanities Vol. 1 Issue 2 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.839 KB) | DOI: 10.56943/jssh.v1i2.84

Abstract

The company's performance describes various parts of the entire company from financial side to the level of output until the market rate of return. This research aims to examine human capital, capital structure, capital employed on the performance of service companies as measured by using economic value added (EVA). This research used associative research, which has an aim to determine the relationship or influence two or more variables. Quantitative methods are used to examine certain populations or samples, collecting data using research instruments, analyze quantitative or statistical data, within the aim of testing the established hypotheses. Based on the test results, it is proven that the first, second, fifth and sixth hypotheses are not supported by moderating variables. While the third and fourth variables are supported by moderating variables. Based on the results of research and hypothesis testing, it can be concluded that human capital, capital structure has no influence on financial performance as measured by EVA. Moreover, capital employed has an influence on EVA.
PENGELOLAAN KEUANGAN KELUARGA DALAM RANGKA PENINGKATAN LITERASI KEUANGAN Persulessy, Grace; Silooy, Marissa; Joseph, Chricela
MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5, No 1 (2024): Maret
Publisher : Lembaga Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69765/mjppm.v5i1.1241

Abstract

Keluarga merupakan inti terkecil dalam mendukung pembangunan suatu Negara. Negara dapat berjalan dengan baik apabila seluruh warga negaranya memiliki ekonomi keluarga yang kuat. Oleh karena itu pengabdian ini berfokus pada peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan pengelolaan keuangan. Adapun sasaran pada pengabdian masyarakat ini adalah warga di Negeri Nuniali Kecamatan Taniwel, Seram Bagian Barat. Pengabdian ini dilakukan karena adanya permasalahan keuangan keluarga masyarakat negeri Nuniali, dimana masyarakat cenderung melakukan hutang demi memenuhi kebutuhan yang secara mendadak, masyarakat tidak memiliki simpanan, pendapatan yang diperoleh selalu digunakan habis untuk keperluaan sehari-hari. Program pengabdian ini dilakukan bertujuan agar masyarakat Desa Nuniali dapat memperoleh pengetahuan dan ketrampilan dalam mengelola keuangan keluarga yang dapat meningkatkan kesejahteran keluarga. Sehingga materi yang diberikan adalah konsep dan aplikasi pengelolaan keuangan keluarga. Luaran dari kegiatan telah dipublikasikan pada artikel berita pada media elektronik Mimbar Rakyat News http://mimbarrakyatnews.com/50-warga-Nuniali-ikut-pelatihankeuangan-fekon-ukim/ dan video kegiatan telah diupload pada chanel youtube https://youtu.be/RcxiSm8WpD8
LITERASI KEUANGAN BAGI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) di KECAMATAN LEHITU BARAT, MALUKU TENGAH Persulessy, Grace; Titioka, Baretha Meisar; Patty, Meidylisa; Alfons, Christwyn R; Ralahallo, Fransiska Natalia
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 2 (2025): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i2.3804

Abstract

This service activity aims to increase financial literacy for MSME actors in West Leihitu District, Central Maluku Regency. Low understanding of basic financial concepts, risk management, and business financial planning and management are the main obstacles in the economic development of MSME actors in this region. Through workshops, interactive discussions, and the provision of supporting materials, this activity succeeded in improving the participants' ability to understand and manage the financial aspects of their business. The results of the training showed an increase in understanding in financial planning, debt and credit management, and the use of simple financial tools. It is hoped that this activity will be a sustainable foundation for improving the economic welfare of the local community.
Pentingnya Transparansi Dan Akuntabilitas: Meningkatkan Budaya Partisipasi Anggaran Osis: Pengabdian Hiariej, Nicoline; Persulessy, Grace; Liligoly, Andre
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2626

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan siswa dalam menerapkan prinsip transparansi, akuntabilitas, dan partisipasi dalam pengelolaan keuangan OSIS. Bertempat di SMA Kristen Passo, Kota Ambon, pelatihan ini dilaksanakan dalam bentuk workshop edukatif selama satu hari penuh dengan metode interaktif, praktik simulasi, dan evaluasi berbasis pre-test dan post-test. Peserta pelatihan berjumlah 37 siswa dari kelas X dan XI, terdiri dari pengurus OSIS dan perwakilan siswa lainnya. Hasil pre-test menunjukkan rata-rata nilai sebesar 7,19 yang mencerminkan pemahaman awal siswa yang masih bersifat umum dan belum terstruktur. Setelah mengikuti seluruh sesi pelatihan, hasil post-test meningkat menjadi rata-rata 8,11, menunjukkan adanya peningkatan pemahaman yang signifikan. Melalui simulasi Rencana Anggaran Kegiatan (RAK) dan Laporan Pertanggungjawaban Keuangan (LPJ), peserta tidak hanya memahami secara konseptual tetapi juga mampu mentransmisikan langkah-langkah penyusunan anggaran secara tepat dan bertanggung jawab.
ANALISIS KINERJA KEUANGAN PERUSAHAN BERBASIS VALUE ADDED: STUDI PADA PT. INDOFOOD SUKSES MAKMUR TBK (2019-2023) Persulessy, Grace; Hiariej, Nicoline; Kakesina, Petresia; Mussa, Nelcie Valensya
Manis: Jurnal Manajemen dan Bisnis Vol 9 No 1 (2025): MANIS : Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.9.1.35-43

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT. Indofood Sukses Makmur Tbk secara komprehensif selama periode 2019 hingga 2023 dengan menggunakan lima pendekatan pengukuran kinerja berbasis nilai, yaitu: Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), Financial Value Added (FVA), dan Shareholder Value Added (SVA). Penelitian ini menggunakan metode analisis kuantitatif deskriptif dengan data sekunder yang diperoleh dari Bursa Efek Indonesia dan laporan tahunan resmi perusahaan. Hasil penelitian menunjukkan bahwa kelima metode tersebut secara konsisten menghasilkan nilai tambah positif, yang menunjukkan bahwa perusahaan mampu menciptakan nilai ekonomi dan keuangan yang signifikan bagi pemegang saham selama periode penelitian. Di antara kelima metode tersebut, REVA dianggap sebagai indikator yang paling komprehensif karena mampu menangkap kinerja berbasis pasar dan berbasis akuntansi, serta memberikan wawasan yang berharga untuk manajemen keuangan strategis dan pengambilan keputusan investasi.
PELATIHAN MANAJEMEN DAN AKUNTANSI UNTUK BADAN USAHA MILIK DESA DI PULAU MAKIAN HALMAHERA SELATAN Persulessy, Grace; Maria, Evi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.3993

Abstract

The purpose of this community service activity is to provide knowledge and skills about management and accounting for Village-Owned Enterprises (BUMDes). This activity was attended by the management of BUMDes in eight villages, Makian Island, South Halmahera with a total of 40 participants. The methods used are lectures, group practices, and evaluations. The result of this activity is that BUMDes management can make BUMDes business plans using canvas models and can carry out simple accounting records, including cash records, budget realization reports, and income statements.
Co-Authors Alfons, Christwyn R Darmawati , Darmawati Evi Maria Giovani Manuputty, Gino Joseph, Chricela Junus, Amiruddin Kakesina, Petresia Kusumawati, Dr. Andi Lekatompessy, Selvi Liligoly, Andre Mussa, Nelcie Valensya Nicoline Hiariej Nirwana, Dr. Nirwana Patty, Meidylisa Ralahallo, Fransiska Natalia Silooy, Marissa Titioka, Baretha Meisar