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All Journal Future : Jurnal Manajemen dan Akuntansi JABE (Journal of Accounting and Business Education) Wikrama Parahita : Jurnal Pengabdian Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi JURNAL LENTERA BISNIS Valid Jurnal Ilmiah Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Proceeding of National Conference on Accounting & Finance Indonesia Accounting Journal Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Tax and Accounting Jurnal Pasar Modal dan Bisnis Jurnal Ilmiah Akuntansi Peradaban Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Ilmiah ASET Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Golden Ratio of Finance Management Journal of Economics Review (JOER) Bata Ilyas Journal of Accounting Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Business Application Advances in Managerial Auditing Research E-Jurnal Akuntansi Edumaspul: Jurnal Pendidikan
Victor Pattiasina
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Determinan Kinerja Pegawai Sekretariat Daerah Kabupaten Jayapura Pattiasina, Victor
Future : Jurnal Manajemen dan Akuntansi Vol 3, No 2: Maret (2016)
Publisher : Universitas Yapis Papua

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis secara intensif, efek desentralisasi dan sistem pengendalian intern pemerintahterhadap kinerja pegawai di sekretariat daerah Kabupaten Jayapura. Populasi dari penelitian ini adalah seluruh karyawan Di Kabupaten Jayapura. Dibutuhkan 46 responden dari pegawai pemerintah dan gaji karyawan. Pengumpulan data dilakukan dengan survei langsung dengan metode sensus sebagai metode sampel gathering. Pengujian hipotesis secara empiris menggunakan Regresi Berganda.      Hasil penelitian menunjukkan bahwa intensif terbukti berpengaruh positif dan signifikan terhadap kinerja sekretariat daerah Kabupaten Jayapura. Ini berarti jika intensif dinaikkan atau menjadi lebih baik akan memiliki efek yang baik pula untuk kinerja karyawan. Desentralisasi terbukti positif dan signifikan terhadap kinerja sekretariat daerah Kabupaten Jayapura. Dan ini berarti bahwa pendelegasian wewenang dan tanggung jawab tidak berjalan dengan baik di sekretariat daerah Kabupaten Jayapura. Sistem pengendalian intern pemerintah terbukti berpengaruh positif dan signifikan terhadap kinerja sekretariat daerah Kabupaten Jayapura. Yang berarti jika sistem pengendalian intern pemerintah berjalan dengan baik maka akan berpengaruh langsung terhadap kinerja sekretariat daerah Kabupaten Jayapura menjadi lebih baik.  Keywords : Intensif , Desentralisasi, Sistem Pengendalian Intern Pemerintah dan Kinerja Karyawan
Analisis Pengaruh Kualitas Auditor, Ukuran Perusahaan, Jumlah Komite Audit, Kompleksitas Operasi Perusahaan terhadap Audit Delay dan Opini Audit yang Diinterveing oleh Audit Lag Pattiasina, Victor
Future : Jurnal Manajemen dan Akuntansi Vol 5, No 1: September (2017)
Publisher : Universitas Yapis Papua

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas auditor, ukuran perusahaan, jumlah komite audit, kompleksitas operasi perusahaan terhadap audit delay dan opini audit yang di intervening oleh audit lag pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 20112015.  Penelitian ini menggunakan pendekatan deskriptif, Populasi dalam penelitian ini adalah  perusahaan Manufaktur Sektor Industri Barang Konsumsi  yang terdaftar di Bursa Efek Indonesia selama periode penelitian 2011-2015 yaitu sejumlah 37 Perusahaan. Pengambilan sampel dalam penelitian ini dilakukan dengan metode purposive sampling. Metode purposive sampling dilakukan dengan tujuan mengambil sampel dari populasi berdasarkan suatu kriteria tertentu. Hasil penelitian ini menunjukkan bahwa kualitas auditor tidak berpengaruh terhadap audit delay, Ukuran perusahaan tidak berpengaruh terhadap audit delay, Berdasarkan hasil analisis diatas diketahui bahwa variabel bebas (opini audit) tidak berpengaruh terhadap variabel mediasi (audit lag), Jumlah komite audit berpengaruh terhadap audit delay, Kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay. Kata kunci : Audit delay, ukuran perusahaan, jenis opini auditor, kompleksitas perusahaan, jumlah komite audit.
Determinan Indeks Harga Saham Gabungan (IHSG) Di Bursa Efek Indonesia Zakaria, Zakaria; Aminu, Abdullah; Pattiasina, Victor
Future : Jurnal Manajemen dan Akuntansi Vol 5, No 2: Maret (2018)
Publisher : Universitas Yapis Papua

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor makro ekonomi terhadap indeks harga saham gabungan (IHSG) di bursa efek indonesia. Variabel yang diuji dalam penelitian ini adalah Inflasi, Suku Bunga (SBI), Nilai Tukar, dan Cadangan Devisa sebagai variabel independen, sedangkan Indeks Harga Saham Gabungan (IHSG) sebagai variabel dependen. Penelitian ini menggunakan pendekatan deskriptif, Populasi dalam penelitian ini adalah indeks harga keseluruhan saham yang terdaftar di Bursa Efek Indonesia (BEI) tiap bulan selama periode pengamatan pada tahun 2008-2016. Dengan demikian, populasi pada penelitian ini berjumlah 108. Teknik yang digunakan dalam pengambilan sampel menggunakan sampling jenuh yaitu metode penentuan sampel dimana semua anggota populasi dijadikan sampel. Dengan demikian, sampel pada penelitian ini berjumlah 108. Hasil penelitian ini menunjukkan bahwa inflasi, suku bunga (SBI), nilai tukar, dan cadangan devisa berpengaruh terhadap indeks harga saham gabungan (IHSG).  Kata kunci : inflasi, suku bunga (SBI), nilai tukar, cadangan devisa, IHSG
Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Kabupaten Maluku Tenggara Gomies, Stevanus J.; Pattiasina, Victor
Jurnal Ilmiah Aset Vol 13 No 2 (2011): Jurnal ASET Volume 13 No 2
Publisher : STIE Widya Manggala

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Abstract

The study identified that with the model used, it can be used to view the local tax contribution and regional retribution against the original Revenue areas. Based on the results of statistical tests, then it can be inferred that the model used to measure the local tax levy and the original revenue is able to explain variations of the region. This can be seen, if there is a 1 percent increase in the tax levy and the original revenue can increase the area that each of 0,249 and 0.505 percent. On the other hand R (coefficient of determination) indicates the number of 3.139 percent identified that the magnitude ofthe influence of the variable X to variable Y of 81,7 percent and the rest of 12.3 per cent determined by other variables that are not identified in this model. Economic implications that could be drawn from the test results above, is a donation or contribution/share local tax levy and the area has a strategic position in Enhancing support of The original revenue (PAD). Thus an attempt to improve the reception of the original revenue areas continue to do with intensification of efforts and extensification. Intensification of efforts can be done through improving the quality of human resources, quality of service and improved surveillance of the taxpayer effective. While the exstenfication collection was done by logging the object and the subject of taxes, the excavation of new sources and the creation of regional regulations more in line with the development of the State.
The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment Pattiasina, Victor; Noch, Muhamad Yamin; Surijadi, Herman; Amin, Muhammad; Tamaela, Eduard Yohannis
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.31289

Abstract

The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment. 
Dampak Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Pada Perusahaan LQ45 yang Terdaftar Di BEI Periode 2016-2020) Victor Pattiasina; Entar Sutisman; Dwi Septa Rini; Sumartono Sumartono
Jurnal Pasar Modal dan Bisnis Vol 4 No 1 (2022)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v4i1.107

Abstract

This review was coordinated to check out the effect of corporate social commitment on firm worth with usefulness as a mediating variable on LQ45 shares recorded on the Indonesian stock exchange for the 2016-2020 period. The quantity of occupants in this survey is the LQ45 stock document recorded on the Indonesian stock exchange for the 2016-2020 period, which is 45 associations. Considering the purposive investigating methodology, an illustration of 21 associations was gotten. This audit uses the methodology for documentation obtained from financial rundowns circulated on the site www.idx.co.id. The assessment system used is diverse straight backslide. The eventual outcomes of the survey show that: 1) corporate social commitment (CSR) generally influences the usefulness of the LQ45 stock record recorded on the Indonesian stock exchange for the 2016-2020 period. 2) efficiency tremendously affects association regard on the LQ45 stock rundown recorded on the Indonesian stock exchange for the 2016-2020 period. 3) corporate social commitment (CSR) no affects the value of the association in the LQ45 stock record recorded on the Indonesian stock exchange for the 2016-2020 period. 4) efficiency can mediate the effect of corporate social commitment (CSR) on association regard on the LQ45 stock rundown recorded on the Indonesian stock exchange for the 2016-2020 period.
DAMPAK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA Victor Pattiasina; Melyanus Bonsapia; Andarias Pattiran; Milcha Handayani Tammubua
Jurnal Cita Ekonomika Vol 16 No 1 (2022): 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.v16i1.5321

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh promo, loyalty point, dan kualitas pelayanan terhadap keputusan pembelian melalui aplikasi burger king dengan studi pada outlet Burger King Sidoarjo. Dimana penelitian ini dilakukan dengan jenis penelitian kuantitatif dan metode pengujian hipotesis yang menggunakan teknik sampling simple random sampling. Variabel promo diukur dari kemenarikan program, ketepatan program dalam mempengaruhi keputusan pembelian, dan frekuensi program. Lalu loyalty point diukur berdasarkan fun games, voucher promo dan point member. Lalu kualitas pelayanan yang diukur dengan lima indikator yatu tangibles, reliability, responsiveness, assurance, emphaty. Serta keputusan pembelian yang diukur berdasarkan dari kemantapan pembelian produk, kebiasaan dalam membeli produk, rekomendasi orang lain, dan pembelian ulang. Sampel yang digunakan pada penelitian ini sebanyak 96 responden dengan pengambilan data melalui google form. Dengan hasil penelitian menunjukkan bahwa promo, loyalty point, dan kualitas pelayanan berpengaruh secara parsial terhadap keputusan pembelian
Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Kabupaten Maluku Tenggara Stevanus J. Gomies; Victor Pattiasina
Jurnal Ilmiah Aset Vol 13 No 2 (2011): Jurnal ASET Volume 13 No 2
Publisher : STIE Widya Manggala

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

Abstract

The study identified that with the model used, it can be used to view the local tax contribution and regional retribution against the original Revenue areas. Based on the results of statistical tests, then it can be inferred that the model used to measure the local tax levy and the original revenue is able to explain variations of the region. This can be seen, if there is a 1 percent increase in the tax levy and the original revenue can increase the area that each of 0,249 and 0.505 percent. On the other hand R (coefficient of determination) indicates the number of 3.139 percent identified that the magnitude ofthe influence of the variable X to variable Y of 81,7 percent and the rest of 12.3 per cent determined by other variables that are not identified in this model. Economic implications that could be drawn from the test results above, is a donation or contribution/share local tax levy and the area has a strategic position in Enhancing support of The original revenue (PAD). Thus an attempt to improve the reception of the original revenue areas continue to do with intensification of efforts and extensification. Intensification of efforts can be done through improving the quality of human resources, quality of service and improved surveillance of the taxpayer effective. While the exstenfication collection was done by logging the object and the subject of taxes, the excavation of new sources and the creation of regional regulations more in line with the development of the State.
ABNORMAL RETURN SAHAM DAN TRADING VOLUME ACTIVITY SEBELUMDAN SESUDAH KEBIJAKAN COUNTERCYCLICAL PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Marcellino Willyan Lasano; Iqbal M Aris Ali; Muhamad Yamin Noch; Victor Pattiasina; Eduard Yohanis Tamaela
Journal of Economics Review (JOER) Vol. 1 No. 1 (2021): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.059 KB) | DOI: 10.55098/joer.1.1.1-10

Abstract

Tujuan Penelitian ini adalah untuk membedah korelasi antara Abnormal Return dan Aktivitas Volume Perdagangan sebelumnya, kemudian setelah fakta POJK nomor 11 tahun 2020 dan POJK nomor 14 tahun 2020. Strategi pengujian menggunakan Puposive Sampling. Uji eksplorasi mutlak adalah 51 organisasi di bidang moneter yang tercatat di BEI. Pengujian teori yang digunakan adalah Wilcoxon Signed Ranks Test dengan menggunakan SPSS. Hasil menunjukkan bahwa ada perbedaan yang signifikan penting dalam pengembalian yang tidak biasa sebelumnya, kemudian setelah fakta strategi kontra-siklus, sementara pertukaran tindakan volume tidak menunjukkan perbedaan yang signifikan
ANALYSIS OF FACTORS AFFECTING THE MANAGEMENT OF VILLAGE FUNDS IN THE ANGKAISERA DISTRICT OF YAPEN ISLANDS REGENCY Andarias Patiran; Melyanus Bonsapia; Milcha Handayani Tammubua; Muhamad Yamin Noch; Victor Pattiasina
Journal of Economics Review (JOER) Vol. 2 No. 1 (2022): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.052 KB) | DOI: 10.55098/joer.2.1.9-22

Abstract

This research investigates the factors influencing village fund management in the Angkaisera District of Yapen Islands Regency. The examination was administered to a sample of 73 participants. Purposive sampling was used as the sampling method. Live surveys were used to collect data. Multiple regression was used to empirically test hypotheses. The results indicated that planning has no positive or significant impact on the allocation of village funds. It indicates that the planning of sub-district and village development has not met the village's objectives, so the village's finances have not been optimally managed. In addition, the implementation has no significant positive impact on the management of village fund allocation. It indicates that there are still irregularities in the implementation, and based on the realization of village funds, the community is not receiving them properly. Furthermore, accountability has a positive and significant impact on the administration of village fund allocation. This indicates that accountability has become a crucial aspect that can be executed effectively so that there are no issues with managing village funds. In addition, human resource competence has a positive and substantial impact on the management of village fund allocation. If the village apparatus has knowledge and experience in managing village finances, accountability for village fund management will increase. The allocation of village funds is unaffected by supervision; consequently, a lack of oversight will not diminish the accountability of village fund management.
Co-Authors -, Saling Adolf Z. D. Siahay Agustinus Numberi Akbar, Mohammad Aldrin Ali, Iqbal M Aris Amimah Qodari Aminu, Abdullah Andarias Patiran Andarias Patiran Andarias Pattiran Apriliani, Rina arjang Badriatul Mawadah Bonsapia, Melyanus Bunga Dahlia Bustanul Ulum C. Seralurin, Yohanes Christine Riani Elisabeth Dian Widyantini Donny Dharmawan Donny Dharmawan Dwi Septa Rini Eduard Yohannis Tamaela Elisabeth, Christine Riani Eljawati Eljawati Entar Sutisman Entar Sutisman Entis Sutisna Ervina, Melisa Triayu FAUZI Febriani Febriani Ferdinandus, Leonora Fitria, Zuhro Yatul Fredy Olimsar Gomies, Stevanus J. Hafidz Arif Purwanto Hatuwe, Rahma Satya Masna Heluka, Rosen Hijrah, Lailatul Ika Agustina Ikbal Ikbal Ilfi Rahmi Putri Iqbal M Aris Ali Irmah Halimah Bachtiar Junaedy, J. Kefi, Darwin Y. Kurniawan Patma Kusuma, Frendy Kutanggas, Willyam Mangatas L, Maha Martabar Marcellino Willyan Lasano Marihi, La Ode Mathilda Adolfina Gebze Mawadah, Badriatul Melyanus Bonsapia Melyanus Bonsapia Mertua Agung Durya, Ngurah Pandji Milcha Handayani Tammubua Milcha Handayani Tammubua Mohamad Ridwan Rumasukun Mohammad Aviciena Taufiqurrahman Mohammad Rizky Yahya Muhamad Aldrin Akbar Muhamad Yamin Noch Muhamad Yamin Noch Muhamad Yamin Noch Muhammad Amin Muhammad Ikbal Muhammad Imam Gazali Muhammad Ridwan Rumasukun Muhammad Rispan Affandi Muhammad Yamin Noch Muji Lestari Muslim Muslim Musran Munizu Noy, Ismail R Nur Fadillah indah P Nur Fitriani Nugrohowati Nurul Ana Mutmainnah Pasolo, Muhamad Ridwan Patiran, Andarias Patiran, Andarias Paulus K. Allo Layuk Poeh, Melda M. Putri, Rahmatia Eka Rahel Ta’dung Ramadanti Ratih Puspitasari Resa Iriani Ringa, Maria B. Ronald Sinyo Noriwary Rudiawie Larasati Rumasukun, Mohamad Ridwan Sahetapi, Stella Y. Sahrul Ponto Samalua Waoma Saprudin Saprudin, Saprudin Saut Maruli Tua Pandiangan Septyana Prasetyaningrum Siti Aisyah Sri Iswati Stevanus J. Gomies Sumartono, Sumartono Suratminingsih Suratminingsih Suratminingsih, Suratminingsih Surijadi, Herman Sutieman, Entar Sutisman, Entar Syaliha, Amila Tahalele, Marie C. Tammubua, Milcha Handayani Teguh Prakoso Temalagi, Selva Triayu Ervina, Melisa Tuhumury, Harry Ulum, M Bustanul Ulydhatul Ismiyana Upik Djaniar Wa Ode Maharani Watimena, Muhammad Amin Willyan Lasano, Marcellino Yaya Sonjaya Yohanes C. Seralurin Yohanes Cores Seralurin Yohanes Cores Seralurin Zakaria, Zakaria