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All Journal Cita Ekonomika: Jurnal Ilmu Ekonomi INTELEKTIVA Riset Ilmu Manajemen Bisnis dan Akuntansi Equivalent : Journal of Economic, Accounting and Management Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat
Dwi Kriswantini
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH KAPASITAS INDIVIDU, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK Dwi Kriswantini; Annisa Ode
Jurnal Cita Ekonomika Vol 11 No 1 (2017): Cita Ekonomika: Jurnal Ilmu Ekonomi
Publisher : Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51125/citaekonomika.v11i1.2635

Abstract

This study discusses the effect of individual capacity, organizational commitment and locus of control on budgetary slack to provide evidence of whether individual, organizational commitment and locus of control influence on budgetary slack. This study is a type of survey study by distributing questionnaires to financial managers and finance staff to financial managers and financial staff to State-Owned Enterprises and Regional-Owned Enterprises in Ambon City. Questionnaires were distributed to 80 respondent questionnaires. The results of this study provide evidence that individual capacity has no effect on budgetary slack and is not significant, organizational commitment has an effect on budgetary slack and locus of control has no effect on budgetary slack but significant.
Pengaruh Penerapan Akuntansi Sektor Publik, Good Governance Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Neneng Karlina; Trisna Sary Lewaru; Dwi Kriswantini
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.427

Abstract

This study aims to determine, and obtain empirical evidence about the effect of public sector financing, good governance and internal control on government performance in OPD South Buru district on Maluku Province. The population in this study is the employees who work in Regional Apparatus Organization (OPD), in South Buru Regency,Maluku Province. This research models uses descriptive quantitative, with data sources in the form of primary data. The sample used in this study was selected through the purposive sampling method with a total sample of 100 respondents. Hypothesis testing in this study using multiple linear regression analysis with the help of SPSS version 16. The results of the study show that the results of the public accounting sector and good governance have a significant effect on the performance of government agencies in South Buru Regency. Whereas, internal control does not have a significant impact on the performance of government agencies in South Buru Regency, on Maluku Province.
Pendampingan Unit/Wadah Organisasi Model Pencatatan Transaksi Keuangan dalam Pembukuan Sederhana Janet Wilsye Litualy; Engrith Grafelia Leunupun; Thimotina Killay; Sitti Fatimah Kamaruddin; Adonia Anita Batkunde; Dwi Kriswantini; Theresia F Sitania
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 3 (2024): Juni : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i3.677

Abstract

The aim of this community service program is to provide assistance and education to the community in Kiera Hamlet, Southwest Maluku Regency regarding recording financial transactions in simple bookkeeping in accordance with applicable financial accounting standards. This program will take place on Saturday 3 to face in Kiera Hamlet, Moa Island, Southwest Maluku Regency. This activity was carried out with the presence of all Kiera hamlet staff, chair of the church congregation council. Church staff, village community and home base lecturers as well as students of the PSDKU Accounting study program, Southwest Maluku Regency. The method used in this activity is a participatory learning method. After carrying out this service, the community will gain knowledge about bookkeeping in managing finances so that the recording process can be carried out regularly.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KARIR MENJADI AKUNTAN PUBLIK (Studi Empiris Pada Mahasiswa Akuntansi Universitas Pattimura) PUTRI AZZAHRA; LINDA GRACE LOUPATTY; DWI KRISWANTINI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 6 No 03 (2024): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI SEPTEMBER - DESEMBER
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor Penghargaan Finansial, Pelatihan Profesional, Pengakuan Profesional dan Pengetahuan Undang-undang No 5 Tahun 2011 Tentang Akuntan Publik terhadap minat mahasiswa Akuntansi di Universitas Pattimura dalam Memilih Karir Menjadi Akuntan Publik. Penelitian ini dilakukan di Universitas Pattimura. Populasi dalam penelitian ini adalah mahasiswa akuntansi di Universitas Pattimura yarng berasal dari angkatan 2019 dan 2020 Pemilihan sampel dengan menggunakan Rumus Slovin yang mendapat hasil sampel sebesar 87 responden yang berasal dari mahasiswa akuntansi Universitas Pattimura kemudian ditambahkan dengan penggunaan metode Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data primer, teknik pengumpulan data dengan menyebar kuesioner online dan offline pada mahasiswa akuntansi Universitas Pattimura. Data analisis menggunakan Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan pelatihan profesional berpengaruh signifikan terhadap minat mahasiswa akuntansi di Universitas Pattimura dalam memilih karir menjadi akuntan publik sedangkan penghargaan finansial, pengakuan profesional dan pengetahuan undang-undang no 5 tahun 2011 tentang akuntan publik tidak berpengaruh signifikan terhadap minat mahasiswa akuntansi di Universitas Pattimura dalam memilih karir menjadi akuntan publik.
Pengukuran Kinerja Berbasis Balance Scorecards pada Perusahaan Terindeks IDX-30 di BEI Hempry Putuhena; Sitti Fatimah Kamaruddin; Dwi Kriswantini
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1284

Abstract

Abstract : Performance measurement focused on finance is outdated as a competitive tool. Financial and non-financial performance measurement, as included in the balanced scorecard, is now relevant. Companies are encouraged to focus not only on financial aspects but also on non-financial ones. This study aims to examine the performance of companies listed on the IDX-30 using the balanced scorecard method. To address this, a content analysis approach was conducted using annual reports and the 2023 sustainability report. The results of this study indicate that the performance of the 30 companies is strong and interconnected across learning and growth, business processes, customers, and finance perspectives. Future researchers are expected to utilize primary data to examine non-financial aspects (learning and growth, business processes, and customers) to complement secondary data for measuring financial performance. Abstrak : Pengukuran kinerja berfokus pada keuangan sudah usang untuk digunakan sebagi alat untuk bersaing. Pengukuran kinerja berbasis keuangan dan non keuangan yang muat dalam balance score card menjadi relevan sekarang ini. Perusahaan dituntun tidak hanya fokus pada aspek finansial tetapi juga non finansial. Penelitian ini bertujuan untuk melihat bagaimana kinerja perusahaan yang terdaftar pada IDX-30 dengan metode balance scorecard. guna menjawab hal itu, dilakukan dengan pendekatan analisis konten yang bersumber dari laporan tahunan dan laporan berkelanjutan tahun 2023. Hasil penelitian ini menunjukan bahwa kinerja 30 perusahan memiliki kinerja yang baik dan saling berhubungan antar perspektif pembelajaran dan pertumbuhan, proses bisnis, pelanggan, dan keuangan. Bagi peneliti kedepan diharapkan dapat gunakan data primer untuk melihat aspek non finansial (perspektif pembelajaran dan pertumbuhan, proses bisnis, dan pelanggan) sehingga dapat melengkapi data sekunder untuk mengukur kinerja finansial.
Co-Authors Annisa Ode Batkunde, Adonia Anita Engrith G Leunupun Hempry Putuhena Janet Wilsye Litualy LINDA GRACE LOUPATTY Neneng Karlina Putri Azzahra Sitti Fatimah Kamaruddin Theresia F Sitania Thimotina Killay TRISNA SARY LEWARU