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All Journal Jurnal Pendidikan Akuntansi (JPAK) Akuisisi : Jurnal Akuntansi ARIKA EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi : Transparansi dan Akuntabilitas Soso-Q : Jurnal Manajemen Cita Ekonomika: Jurnal Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Pattimura Proceeding : Conference of Science and Technology Media Bina Ilmiah Manis : Jurnal Manajemen dan Bisnis Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Pengabdian Kompetitif Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Senda Yunita Leatemia
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura, Universitas Pattimura Ambon
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Pengaruh Financial Technology Terhadap Kinerja Usaha Mikro Kecil dan Menengah (UMKM) Senda Yunita Leatemia; Theresia Febiengry Sitanala; Adonia Anita Batkunde; Paskanova Christi Gainau
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3778

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a sector that contributes significantly to Indonesia's economic growth. Therefore, it is very important to pay attention to the growth and development of these businesses. Business growth and development can be simplified by the concept of business performance. In the current digital era, the performance of a business is not only determined by conventional (traditional) methods. Business actors are required to involve themselves in the development of technology and information so that their business remains alive (going concern). On the other hand, many business actors are comfortable with conventional practices, so they are reluctant to move to modern practices. This study aims to examine the effect of financial technology represented by cashless payment and market aggregator on the performance of MSMEs. This research employs quantitative method. Population was all SMEs in Ambon City and the sampling technique was purposive sampling. This technique succeeded in getting 100 QRIS MSME users spread across the Ambon City area. The data was collected through questionnaires which were distributed directly to business actors at their business location. The data analysis technique uses multiple linear regression analysis with the result that cashless payments have no significant effect on business performance, while market aggregators have a significant effect on the performance of MSMEs in Ambon City.
Sosialisasi Digital Marketing dalam Upaya Peningkatan Penjualan Produk UMKM di Kepulauan Banda, Maluku Tengah Radianto, Amelia Josefien Viotty; Laitupa, Muhammad Fadila; Leatemia, Senda Yunita; Anakotta, Fanny Monica; Fauzan S, M Rifkhi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.303

Abstract

The purpose of this community service activity is to provide education in the form of outreach to increase sales of MSME products through digital marketing in the Banda Islands, Central Maluku. The methods used to carry out community service activities are qualitative methods in the form of interviews and active and participatory learning methods. After being evaluated through several interview questions, this socialization was able to increase the knowledge and insight of MSME players in the Banda Islands so that they could maximize the potential of technology around them in an effort to increase sales of MSME products.
Pengaruh Harga Pokok Produksi Dengan Metode Harga Pokok Pesanan Terhadap Peningkatan Akurasi Laba Leatemia, Senda Yunita; Basuki, Ferry Hendro
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1417

Abstract

This research aims to empirically test the effect of determining the cost of production using the order cost method on increasing profit accuracy. This research is quantitative research and the data used is primary data collected using a questionnaire. The sample in this research is MSMEs in Ambon City. The results of this research prove that determining the cost of production using the ordered cost method has an effect on increasing profit accuracy and suggestions from this research are for MSME’s players to carry out periodic evaluations so that the cost price determination can be implemented properly so that profit accuracy in MSMEs becomes better.
Pengaruh Tingkat Pendidikan, Pemahaman Teknologi Informasi, Persepsi Pelaku UMKM, Motivasi, dan Sosialisasi Terhadap Implementasi SAK EMKM dalam Laporan Keuangan UMKM Leatemia, Senda Yunita; Gainau, Paskanova Christi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.6927

Abstract

SAK EMKM, which is an abbreviation for Financial Accounting Standards for Micro, Small and Medium Enterprises, functions as a collection of standards designed to be a reference for financial accounting practices among MSMEs. However, many business actors still have limited knowledge and understanding in managing MSME finances. This research aims to examine the influence of education level, understanding of information technology, perceptions of MSME actors, motivation, and socialization of SAK EMKM on the implementation of SAK EMKM. This research was conducted in order to answer problems related to the implementation of SAK EMKM in the financial management of MSMEs. The sample for this research is MSMEs in Ambon City. This research was conducted from October to December 2024, using a purposive sampling technique and the sample size was determined using the Slovin formula, with the number of respondents being 100 MSME actors. The data collection technique uses survey techniques through distributing questionnaires, while the data analysis technique in this research is multiple linear regression analysis using SPSS support. The findings of this research indicate that the level of education, understanding of information technology, perceptions of MSME actors, motivation, and socialization of SAK EMKM can partially influence the implementation of SAK EMKM. Based on the results of the study, the level of education of MSME actors plays the most important role in implementing MSME SAK in managing their business finances.
PENGARUH ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Angkotasan, Fadhil Fatih Fashalea; Atarwaman, Rita J.D.; Leatemia, Senda Yunita
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.29-40

Abstract

This study aims to examine the effect of Operating Cash Flow, Company Size, and Leverage on Company Value in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study is a quantitative study. The data in this study is secondary data obtained from the Indonesia Stock Exchange website, namely www.idx.co.id. The population in this study is 77 companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study is 60 companies that have met the criteria. The data analysis method in this study used multiple linear regression analysis. The results of this study show that Operating Cash Flow, and Company Size have a significant positive effect on Company Value, while Leverage has a significant negative effect on Company Value in Basic Industrial and Chemical Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the period (2019-2021)
THE MEDIATING EFFECT OF FINANCIAL INCLUSION ON CASHLESS PAYMENT AND SMEs SUSTAINABILITY Gainau, Paskanova Christi; Leatemia, Senda Yunita
Jurnal Akuntansi Kontemporer Vol. 16 No. 3 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i3.5827

Abstract

Research Purposes. This study aims to investigate the influence of cashless payment on micro, small, and medium enterprises sustainability.Research Methods. The sample used is a non-probability sample of 100 business actors in Ambon City with data analysis techniques, namely Structural Equation Modeling (SEM) through SmartPLS4 software to analyze the relationship between variables.Research Results and Findings. The findings show that cashless payment does not possess any direct correlation with MSMEs sustainability in Ambon. Furthermore, positive and significant correlation from cashless payment to MSMEs sustainability can be established through the mediatory of financial inclusion among the business owners. The result of this study generates enticing implications towards MSMEs which is SMES needs to have wide access to service and product of financial. It will promote improvement of SMES sustainability.
Good Governance Memediasi Peran Pengawasan Laporan Keuangan Dan Kompetensi Terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah Leatemia, Senda Yunita; Yana Mustika
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 5 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i5.2446

Abstract

Penelitian ini bertujuan untuk memahami bagaimana good governance memediasi pengaruh pengawasan laporan keuangan dan kompetensi sumber daya manusia terhadap akuntabilitas kinerja Organisasi Perangkat Daerah (OPD). Sebanyak 114 responden ditetapkan sebagai sampel penelitian dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan path analysis dengan bantuan perangkat lunak SmartPLS versi 4. Hasil penelitian menunjukkan bahwa pengawasan laporan keuangan dan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap akuntabilitas kinerja OPD. Selain itu, good governance terbukti berperan sebagai variabel mediasi yang memperkuat hubungan antara pengawasan, kompetensi, dan akuntabilitas kinerja. Temuan ini menegaskan bahwa penerapan prinsip-prinsip good governance tidak hanya mendukung efektivitas pengawasan dan peningkatan kompetensi aparatur, tetapi juga menjadi faktor kunci dalam mewujudkan tata kelola pemerintahan daerah yang transparan, akuntabel, dan berorientasi pada kinerja
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING PADA UKM DI KOTA AMBON Senda Yunita Leatemia; Amelia Josefien Viotty Radianto; Franco Benony Limba; Theresia Febiengry Sitanala; Adonia Anita Batkunde
Media Bina Ilmiah Vol. 19 No. 3: Oktober 2024
Publisher : LPSDI Bina Patria

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

Abstract

Small and Medium Enterprises (SMEs) are the most important pillars of the Indonesian economy. Based on data from the Ministry of Cooperatives and SMEs, SMEs contribute 61.07% to GDP or IDR 8,573.89 trillion. The contribution of SMEs to the Indonesian economy includes the ability to absorb 97% of the total existing workforce and can collect up to 60.4% of total investment. However, the high number of SMEs in Indonesia cannot be separated from the existing challenges. To overcome existing challenges, this research uses the approach used in measuring and assessing intangible assets, namely intellectual capital. The research problem raised in this study is whether intellectual capital is proven to influence the financial performance of SMEs in Ambon City with competitive advantage as an intervening variable. The aim of the research is to obtain test results from the intellectual capital variable directly on the financial performance of SMEs in Ambon City and indirectly on the financial performance of SMEs in Ambon City through competitive advantage as an intervening variable. The results and outcomes achieved in this research are that the intellectual capital variable influences the financial performance of SMEs, while competitive advantage cannot mediate the relationship between intellectual capital and the financial performance of SMEs in Ambon City.
Accounting Learning Behavior in Project-Based Classroom: Method, Environment, Behavioral Control Gainau, Paskanova Christi; Sijabat, Asiani; Leatemia, Senda Yunita; Basuki, Ferry Hendro
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

This study investigates the factors that influence students' learning behavior in a project-based accounting class. A quantitative approach was employed by distributing questionnaires to students after they participated in group projects in the Accounting Computerization course at the Faculty of Economics and Business, Pattimura University. The study collected data on students’ perceptions of the project-based classes they had undertaken. Multiple regression analysis was conducted using SPSS 28 as the data analysis tool. The results indicate that attitude does not influence accounting learning behavior. Furthermore, project-based learning methods, environment, and behavioral control have a significant influence on the learning behavior of accounting students. Project-based learning methods provide ample space for students to be directly involved in problem-solving, thereby increasing engagement, interaction, and collaboration with group members and instructors, and fostering positive learning behaviors. The strength of this influence is demonstrated by an R-squared value of 68.7%, which indicates that the influence between variables falls into the strong category. The better the learning environment and behavioral control, the more positive the learning behavior.
ADAPTASI TEKNOLOGI DIGITAL DALAM ASPEK PASAR DAN PEMASARAN USAHA MIKRO KECIL (UMK) SEKTOR KULINER DI KOTA AMBON Loupatty, Linda Grace; Leatemia, Senda Yunita
Jurnal Pengabdian Kompetitif Vol. 4 No. 2 (2025): Inovasi Teknologi dan Digital untuk Pemberdayaan UMKM dan Desa Mandiri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i2.2539

Abstract

Survey yang dilakukan pada 42 pelaku Usaha Mikro Kecil sektor kuliner di Kota Ambon ini bertujuan untuk mengetahui bagaimana perkembangan pasar dan pemasaran usaha mikro kecil sektor kuliner di Kota Ambon di era transformasi digital. Apakah bisnis itu telah dirancang dengan mindset pasar digital? apakah pelaku usaha mikro kecil telah dapat beradaptasi dengan teknologi digital dalam memasarkan produknya? bagaimana strategi pemasaran yang digunakan UMK kuliner dalam era digital; Apa Tantangan dan peluang yang dihadapi UMKM kuliner dalam mengadopsi teknologi digital; dan Dampak transformasi digital terhadap kinerja UMKM kuliner di Kota Ambon. Hasil survey menunjukan bahwa transformasi digital telah dapat diadopsi dengan baik oleh pelaku UMK sector kuliner di kota Ambon. Karena mereka menyadari bahwa, adaptasi teknologi digital bukan hanya peluang, tetapi kebutuhan bagi UMK sektor kuliner untuk bertahan di pasar yang kompetitif. Dari waktu ke waktu UMK telah dapat memperbaharui image bisnisnya menjadi sebuah bisnis yang modern dan kompetitif. Ini merupakan respons terhadap adanya revolusi industri 4.0 dan society 5.0 serta dampak pandemi COVID-19, yang mengakibatkan terjadinya transisi dari model bisnis tradisional ke digital. Penggunaan teknologi digital dalam aspek pasar dan pemasaran, seperti media sosial (TikTok, Facebook dan Instagram serta WhatsApp), platform e-commerce (GoFood, GrabFood, ShopeeFood), dan system pembayaran digital (e-Wallet dan QRIS) merupakan strategi bisnis UMK dalam memperluas jaringan pasar dan memperkenalkan produknya, serta mempermudah dalam transaksi keuangan. Adaptasi teknologi digital memberi banyak keuntungan pelaku bisnis kuliner, baik dalam aspek pasar dan pemasaran maupun dalam aspek keuangan. Kata Kunci: adaptasi teknologi digital, usaha mikro kecil kuliner, aspek pasar dan pemasaran
Co-Authors Adonia Anita Batkunde Amelia Josefien Viotty Radianto Anakotta, Fanny Monica Angkotasan, Fadhil Fatih Fashalea Atarwaman, Rita J.D. Batkunde, Adonia Anita Ferry Hendro Basuki Franco Benony Limba Gainau, Paskanova Christi Kilay, Trisye Natalia Laitupa, Muhammad Fadila Latupeirissa, Christy Clayde Loupatty, Linda Grace M. Rifkhi Fauzan S Nickita F. Febryanti Radianto, Amelia Josefien Viotty Sijabat, Asiani Sitanala, Theresia Febiengry Theresia Febiengry Sitanala Tirza Oktovianti Lenggono Usmany, Paul Yana Mustika Yudi Iskandar Ely