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All Journal Journal of Humanities and Social Studies Valid Jurnal Ilmiah JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Jurnal Manajemen Dan Bisnis The Community Engagement Journal International Journal of Tourism and Hospitality in Asia Pasific Journal of the Community Development in Asia Journal of International Conference Proceedings Journal of Social Science Celebes Journal of Community Services

Kurniawan Patma

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 3589207

Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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PENGARUH TANGGUNGJAWAB LINGKUNGAN, LEGITIMASI, DAN PELUANG DAYA SAING TERHADAP PENERAPAN ENVIRONMENTAL ACCOUNTING PADA RUMAH SAKIT DI KOTA JAYAPURA Patma, Kurniawan; Salle, Agustinus; Pangayow, Bill J.C
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Environmental accounting is a term that related to how management of an organisation in doing their daily operation has an obligation to protect the environment, which also could affecting the interest parties in making decision regarding the performace of the organisation, legitimation and opportunities for competitiveness. This research aims to examine whether environmental responsibility, legitimation and opportunities for competitiveness affecting the implementation of environmental accounting at hospitals in Jayapura city. In this research, the employees of the five (5) hospitals that located in Jayapura city are concluded as research population. The sample of the population in this research is limited solely on the type of certain person who could provide particular information that could assist this research. The Quantitative approaches have been used in this study with 40 respondents as a research sampling. The result of this study has provide empirical evidence that environmental responsibility and opportunities for competitiveness in partial have significant affects on the implementation of environmental accounting. However, legitimation has not significant affect on the implementation of environmental accounting. Due to limitation of number of research sample that is collected, therefore the independent variable and the dependent variabel in this research is transformed to enhance the measurement level of ordinal scale to an interval scale. Then, the Method of Succesive Intervals is used as a tool to enhance the measurement level from ordinal scale to an interval scale that can be used as a data input in SPSS analysis.

PENGARUH SELF EFFICACY, SELF ESTEEM, DAN SISTEM PENGUKURAN KINERJA TERHADAP MOTIVASI INSTRINSIK PADA KARYAWAN BANK BUMN DI JAYAPURA (Studi Pada Instalasi Farmasi Kabupaten Dinas Kesehatan Kabupaten Pegunungan Bintang) Damanik, Berlinda Shari; Rofingatun, Siti; Patma, Kurniawan
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.44

This study aims to examine the effect of self-efficacy, self-esteem, and performance measurementsystems on the intrinsic motivation of state-owned bank employees in Jayapura. This research data was obtained using primary data by distributing questionnaires onlinedue to the covid-19 outbreak in Indonesia globally to 105 employees of Bank X in Papua, out of 144people/employees. The analysis method used is the Structure Equation Model (SEM) withthe Partial Least Square (PLS) method. The sampling method used snowball sampling in which thesample was initially small in number, then the sample was asked to choose its friends as the sample.It's like a snowball rolling, getting bigger and bigger. The results of this research variable indicate that (1) Self Efficacy has a positive andinsignificant effect on Intrinsic Motivation with p-values (0, 148> 0, 05), (2) Self Esteem has apositive and significant effect on Intrinsic Motivation with p-values (<0, 001 <0, 05), and (3) thePerformance Measurement System has a positive and significant effect on Intrinsic Motivationwith p-values (<0, 001 <0, 05).

Pengaruh Persepsi Kemudahaan Penggunaan, Efektivitas, Risiko Terhadap Minat Dan Penggunaan Financial Technologi (Fintech) Dengan Minat Sebagai Variabel Mediasi Andi Setiawan; Siti Rofingatun; Kurniawan Patma
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This study aims to provide empirical evidence of the influence of perception of ease of use, effectiveness of risk to interest, and use of Financial Technology (Fintech) with interest as a variable of mediation in Jayapura city. The study used primary data obtained by distributing questionnaires online. The data analysis method used is by Structure Equation Model (SEM) approach with WarpPLS 7.0. The sampling method used is purposive sampling technique. Purposive sampling is a sampling technique of data sources with certain considerations or criteria. The results of this study were seen from the P/sig values (0.230 >0.005). Thus the ease of use has a positive and insignificant effect on the use of financial technology (fintech) with an interest as mediation. Judging from its P/sig values (0.015 <0.005) thus the effectiveness has a positive and significant effect on the use of financial technology (fintech) with interest as mediation. Judging from its P/sig values (0.330 >0.005) thus the risk has a positive and insignificant effect on the use of financial technology (fintech) with interest as mediation. Keywords: financial technology; Interest; Perception Ease of use; Effectiveness; Risk Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh persepsi kemudahan penggunaan, efektivitas risiko terhadap kepentingan, dan penggunaan Teknologi Finansial (Fintech) dengan kepentingan sebagai variabel mediasi di kota Jayapura. Penelitian menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara online. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equation Model (SEM) dengan WarpPLS 7.0. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling. Purposive sampling merupakan teknik pengambilan sampel sumber data dengan pertimbangan atau kriteria tertentu. Hasil penelitian ini dilihat dari nilai P / sig (0,230> 0,005). Dengan demikian kemudahan penggunaan berpengaruh positif dan tidak signifikan terhadap penggunaan financial technology (fintech) dengan kepentingan sebagai mediasi. Dilihat dari nilai P / signya (0,015 <0,005) maka efektifitas berpengaruh positif dan signifikan terhadap penggunaan financial technology (fintech) dengan kepentingan sebagai mediasi. Dilihat dari nilai P / signya (0,330> 0,005) maka risiko berpengaruh positif dan tidak signifikan terhadap penggunaan financial technology (fintech) dengan mediasi bunga. Kata kunci: financial technology, Bunga, Persepsi Kemudahan Penggunaan, Efektivitas, Risiko

PERLAKUAN AKUNTANSI KREDIT BERMASALAH (NON PERFORMING LOAN) SERTA KESESUAIANNYA DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN PSAK NO. 71 PADA PT. BANK RAKYAT INDONESIA (BRI) KOTA JAYAPURA KANTOR CABANG ABEPURA Hary Darmawan; Paulus Allo Layuk; Kurniawan Patma
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This type of research is a qualitative descriptive comparative study which compares the accounting treatment used by Bank Rakyat Indonesia with PSAK No. 71 on non-performing loans. Based on research conducted at PT. Bank Rakyat Indonesia (Persero). Tbk. Jayapura City Abepura Branch Office to find out the accounting treatment for non-performing loans (non-performing loans) in accordance with PSAK No. 71. It is found that the accounting treatment applied by Bank Rakyat Indonesia for non-performing loans is in accordance with PSAK No. 71 where the credit has been using the method of calculating and providing reserves for losses due to bad loans using the expected loss approach, so that in the event of losses or inflation they can still be taken into account. The accounting treatment in terms of allowance for impairment losses that has been carried out by Bank Rakyat Indonesia, both in lending and lending activities and in impairment activities and write-offs of income from non-performing loans is in accordance with the provisions of PSAK Number 71.

Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Pascalina Van Sweet Sesa; Rama Soyan Arung Lamba; Kurniawan Patma; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 < 2.005) with significantly greater than 0.05, business risk variable (X2) value tcalculates greater than ttable (44,228 > 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 < 2.005) with a significant larger than 0.05, company size variable (X4) number tcount value smaller than ttable (1,267 < 2.005) with a significant greater than 0.05. Simultaneously from the statistical results it is known that the value of Fcalculates greater than the value of Ftable (611,856 > 2.54), with a value of significance (0.000 < 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.

Pengaruh Pengetahuan Keuangan Dan Materialisme Terhadap Perilaku Menabung Pada Mahasiswa Dengan Impulsive Consumption Sebagai Variabel Mediasi Dian Junita Dewi; Syaikhul Falah; Kurniawan Patma; Agustinus Salle
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to provide knowledge about the behavior of saving, and materialism in saving impulsive consumption as a mediation variable in undergraduate students of Cenderawasih University Department of Accounting and IAIN Fattahul Muluk Papua majoring in Economics. The study was conducted using primary data, by distributing the frequency to respondents. Sample place in this study is students of Cenderawasih University Department of Accounting As many as 38 respondents and IAIN Fattahul Muluk Papua 22 respondents number of students who have filled the license.The results of this study show that (1) There is an insignificant influence on financial knowledge with saving behavior. (2) There is a significant influence on materialism on saving behavior. (3) Impulsive consumption can mediate variable materialism to saving behavior.

Pengenalan Pendidikan Literasi Keuangan Bagi Anak Usia Dini Pada Kelas Binaan Jurusan Akuntansi Di Buper Meinarni Asnawi; Cornelia Desiana Matani; Kurniawan Patma
The Community Engagement Journal Vol 2, No 1 (2019)
Publisher : UNIVERSITAS CENDERAWASIH

This community service aims to introduce financial literacy programs for early childhood. Literacy education is important for early childhood so that they are accustomed to financial management well in the future. In Indonesia financial literacy education is still something that is very rarely done, both in the family and school circles, the provision of education about financial literacy has not been done seriously and planned. Service is expected to benefit the knowledge of simple financial management for early childhood through the "saving" pattern. Dedication material is focused on how to introduce the concept of money, utilization and when to do shopping. Financial literacy education will be conducted for pre-school and elementary school children aged 5 - 12 years from study group students and playing in Waena Bupers formed by students majoring in accounting. The teaching method is carried out by the mentoring method by the Teaching Team. The teaching method uses simulation and learning using financial literacy education film media as well as the movements and songs of Ayo Menabung. The simulation of saving is done by practicing saving using piggy banks that are distributed to students. Assistance from the teaching team is carried out continuously with the introduction of financial literacy education that can benefit early childhood and will benefit themselves, their families and society in the future.

Pelatihan Literasi Keuangan Dan Literasi Digital Kepada Pelaku Usaha Mikro Dan Kecil Di Kota/Kabupaten Jayapura Hastutie Noor Andriati; Kurniawan Patma
The Community Engagement Journal Vol 3, No 2 (2020)
Publisher : UNIVERSITAS CENDERAWASIH

Good financial management is still considered as something that is not important because there is no awareness from micro and small businesses. Therefore, the idea arises that financial and digital literacy should be life skills that must be provided to micro and small businesses in Jayapura. Financial literacy education in micro and small business is a concept about the introduction of financial management wisely in order to be able to manage finance well, control financial expenditures by distinguishing which ones are needs and which are just wishes. Financial literacy and digital literacy mentoring activities have been carried out by getting excellent attention from participants by requesting the same activities can be done as follow up. Also, it has delivered several discussions about daily and monthly cash books as well as simple Financial Statement at the end of the year for dormitories.

Basic Training Kewirausahaan: Perencanaan Dan Pemasaran Kreatif Untuk Bisnis Start Up Bagi Pemuda-Pemudi Usia Produktif Pelaku Usaha Di Kota Jayapura Kurniawan Patma; Rudiawie Larasati
The Community Engagement Journal Vol 5, No 1 (2022)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v5i1.2490

This community service activity is about entrepreneurship education for young people in Jayapura City who are start-up entrepreneurs to improve their related skills by planning and marketing business products creatively and productively. This activity is divided into 2 stages: (1) Focus Group Discussion with a team of facilitators and co-facilitators and (2) Training for young entrepreneurs start-up. Location of this activities for Focus Group Discussion through Ms.Teams virtual media and face-to-face training in the Master of Accounting Uncen hall. The result of this community service provides a stimulus to young people in Jayapura City related to this activity. By this activity, the entrepreneurial spirit needs to be applied through activities empowerment, and this activity stimulates participants with planning, bookkeeping and good marketing.

Analysis of Motivation, Knowledge and Investment Education on Investment Interest in Capital Market Kurniawan Patma; Maylen K.P. Kambuaya; Rama Soyan Arunglamba; Hesty T. Salle
Journal of Social Science Vol. 2 No. 4 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

The purpose of this study is to determine and analyze the effect of investment motivation, investment knowledge on investment interest, investment education on investment interest in the capital market for students of the Faculty of Economics and Business, Cenderawasi University. The population taken in this study were students of the 2016 FEB Uncen Accounting Study Program and the 2017 class. The knowledge variable affected the investment interest of the 2016 FEB Uncen Accounting Study Program students and the 2017 class. Accounting FEB Uncen class 2016, class 2017 and class 2018.

Co-Authors Agustini, Maria Yosephine Dwi Hayu Agustinus Salle Agustinus Salle, Agustinus Andi Setiawan Cornelia Desiana Matani Damanik, Berlinda Shari Dian Junita Dewi Fitria, Zuhro Yatul Hary Darmawan Hastutie Noor Andriati Hesty Theresia Salle Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Pangayow, Bill J.C Paru, Sara M. Pascalina V. S Sesa Paulus K. Allo Layuk Rama Soyan Arung Lamba Ramasoyan Ramasoyan Rudiawie Larasati Sagala, Febriana Sesa, Pascalina V.S. Siti Rofingatun Sutapa, Ignasisus Dwi Atmana Syaikhul Falah Victor Pattiasina Wijaya, Anthonius H Citra Wijaya, Anthonius Ho Citra Yohanes Cores Seralurin

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