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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Humanities and Social Studies Valid Jurnal Ilmiah Ilomata International Journal of Tax and Accounting Journal of Social Science JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Global Abdimas: Jurnal Pengabdian Masyarakat 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

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Transportation Other

Published : 28 Documents Claim Missing Document

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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.

Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura) Sagala, Febriana; Asnawi, Meinarni; Matani, Cornelia D.; Patma, Kurniawan; Sesa, Pascalina V. S.; Paru, Sara M.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4611

The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies

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 Juliana Waromi, Juliana 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 Ramadanti 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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