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All Journal Future : Jurnal Manajemen dan Akuntansi Wikrama Parahita : Jurnal Pengabdian Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan 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 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) Journal of Community Service Bata Ilyas Journal of Accounting Jurnal Pengabdian Masyarakat dan Riset Pendidikan Advances in Managerial Auditing Research International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI Edumaspul: Jurnal Pendidikan Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Business Application Journal of Accounting and Business Education
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 Mathematics Public Health Social Sciences Other

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The Effect of The Effectiveness of Internal Controls, Accounting Rules Compliance, Appropriate Compensation, Management Morality, and Organizational Ethical Culture toward Accounting Fraud Trends in Jayapura District Government Victor Pattiasina; Entar Sutisman; Febriani Febriani; Andarias Patiran; Eduard Yohanis Tamaela
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. Penelitian dilakukan di Pemerintah Kabupaten Jayapura. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Data diperoleh dari hasil kuesioner yang diberikan secara langsung kepada responden. Metode analisis information dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keefektifan pengendalian intern, moralitas manajemen dan budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. ketaatan aturan akuntansi dan kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi.
Financial Literature Sharia Accounting at Amil Zakat Institution Yohanes C. Seralurin; Rudiawie Larasati; Victor Pattiasina
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2023): November 2023
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v7i2.6021

Abstract

The Amil Zakat Institution As Salaam of Papua Province is a non-structural institution capable of organising activities for collecting and utilising Zakat, Infaq, and Shadaqah in a strong and credible organisational manner. However, Amil Zakat Institution is currently experiencing limitations in its financial reporting, which is presented per PSAK 109 concerning Zakat Financial Reporting. For this reason, this financial literacy service plays a role in helping and increasing financial literacy skills based on accounting standards and laws and regulations. This financial literacy service is carried out by training on preparing financial reports according to PSAK 109 and having the service team prepare simple financial applications using the help of a modified Excel application and then providing ongoing assistance. The training was carried out for five months. The result is that the trainees can take part in the activities properly and 70% of the trainees can practice the material presented regarding the application and make financial reports according to PSAK 109 using simple financial applications independently.
Analysis of the Financial Performance of Manufacturing Companies in the Cigarette Sub-Sector of the Consumer Goods Industry Muhamad Yamin Noch; Mohamad Ridwan Rumasukun; Ronald Sinyo Noriwary; Victor Pattiasina
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.1371

Abstract

The purpose of conducting research is to analyze the financial performance of cigarette companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 through analysis of liquidity, solvency, activity, and profitability ratios. The research data is secondary data obtained indirectly from third parties or through documents. The data source for this research was obtained from the internet via the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id, in the form of annual reports of companies in the cigarette sector in the consumer goods industry for 2016-2019. The results showed that the company Gudang Garam Tbk had excellent performance; this was evidenced by the liquidity, solvency ratio, activity ratio, and the company's profitability ratio, which continued to fluctuate and tended to increase. The company H. M Sampoerna Tbk has performed exceptionally well, evidenced by the ratio of liquidity and solvency, and is terrible when judged by the ratio of activity and profitability. The company Bentoel International Investama has a poor performance, evidenced by its profitability ratio, which experiences losses yearly, but the ratio of liquidity, solvency, and activity fluctuates. PT. Wismilak Inti Makmur has performed exceptionally well, judging from its liquidity, solvency, and profitability ratios. However, in terms of its activity ratio, it has performed quite poorly because its value continues to decline.Keywords:Liquidity Ratio; Solvency Ratio; Activity Ratio; Profitability Ratio
INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE Muslim Muslim; Hajering Hajering; Yaya Sonjaya; Victor Pattiasina
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38912

Abstract

The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in this study is 45 data from 9 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. The research findings lead to several concrete conclusions. Firstly, the study reveals a significant negative effect of intellectual capital value on firm value for state-owned companies in Indonesia. This suggests that intellectual capital alone does not guarantee an increase in firm value. Secondly, the research demonstrates a significant positive effect of intellectual capital disclosure on firm value. Active disclosure of intellectual capital information positively influences stakeholders' perceptions and builds confidence in the company's potential, ultimately enhancing firm value Keyword: Intellectual capital; disclosure of intellectual capital; the value of the company
Effect of Financial Literacy and Access to Capital on the Growth of Micro, Small, and Medium Enterprises Mohammad Rizky Yahya; Ratih Puspitasari; Irmah Halimah Bachtiar; Samalua Waoma; Victor Pattiasina
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.7.13

Abstract

This study aims to determine and analyze effect of financial literacy and access to capital on the growth of Micro, Small, and Medium Enterprises. This study applies a quantitative research design. Population in this research is Micro, Small, and Medium Enterprises in Medan City. Sampling technique used purposive sampling with a sample of 50 respondents from Micro, Small, and Medium Enterprises in Medan City. Testing the hypothesis in this study using multiple linear regression. The results show that financial literacy has a positive and significant effect on the growth of Micro, Small, and Medium Enterprises. Access to capital has a positive and significant effect on the growth of Micro, Small, and Medium Enterprises.
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM Fredy Olimsar; Christine Riani Elisabeth; Bustanul Ulum; Victor Pattiasina; Samalua Waoma
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10637

Abstract

Berinvestasi saham di pasar modal merupakan investasi yang relatif berisiko namun dengan keuntungan yang relatif tinggi, sehingga berinvestasi pada saham di pasar modal memerlukan informasi yang akurat agar investor tidak mengalami kerugian. Kinerja keuangan dapat tercermin dalam laporan keuangan perusahaan. Hal ini dapat diukur dengan menggunakan analisis rasio keuangan. Penelitian ini menggunakan pendekatan kuantitatif yang memiliki tujuan untuk mengetahui pengaruh rasio profitabilitas, likuiditas, pasar, dan arus kas terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Data kuantitatif menggunakan angka-angka yang terdapat dalam laporan keuangan tahunan perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Dan tehnik analisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa rasio likuiditas dan rasio pasar berpengaruh dan signifikan pada return saham, sedangkan rasio profitabilitas dan arus kas tidak berpengaruh terhadap return saham pada perusahaan sektor Consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Kata Kunci: Return Saham, Profitabilitas, Likuiditas, Pasar dan Arus Kas
Analysis of Financial Performance at PT Semen Indonesia (Persero), Tbk Listed on the Indonesia Stock Exchange Junaedy, J.; Pattiasina, Victor
Golden Ratio of Finance Management Vol. 3 No. 1 (2023): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v3i1.311

Abstract

This study aims to determine the financial performance of PT Semen Indonesia (Persero), Tbk listed on the Indonesia Stock Exchange (IDX) based on profitability ratios during the 2020-2022 period. The type of data used in this study is quantitative data, namely data in the form of numbers or numbers. Quantitative data serves to determine the number or magnitude of an object to be studied. In this study, the quantitative data is the company's financial statements. The data source used in this research is secondary data, namely all data collected through library research and company data in the form of documents that can support writing. The analysis technique used to determine the company's financial performance in this study is the profitability ratio, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Asset (ROA), and Return on Equity (ROE). The results of this study indicate that in general the company's financial performance based on profitability analysis is not efficient and not good. This is because the level of profitability is not stable so that it has decreased in three consecutive years and is still below the industry average. Thus, the company has not been able to manage its capital efficiently in generating profits.
Pengaruh Kepemilikan Manajerial, Penghindaran Pajak, dan PER Terhadap Nilai Perusahaan dengan Transparansi Sebagai Variabel Moderasi Kutanggas, Willyam; Ponto, Sahrul; Pattiasina, Victor
Jurnal Bisnis Mahasiswa Vol 4 No 2 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i2.art4

Abstract

Penelitian ini dilakukan dengan tujuan yakni mengetahui pengaruh Kepemilikan Manajerial, Penghindaran Pajak, dan Price Earning Ratio dengan transparansi perusahaan sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif deskriptif yang menggunakan data sekunder berupa laporan keuangan perusahaan pertanian subsektor perkebunan yang terdaftar di BEI. Dipergunakan sampel sebanyak 18 perusahaan yang diperoleh dengan teknik purposive sampling. Penelitian ini menggunakan Teknik analisis data yang dilakukan yakni MRA atau Moderated Regression Analysis yang diolah dengan menggunakan alat bantu Eviews 12. Hasil penelitian ini menjelaskan bahwa Kepemilikan Manajerial berpengaruh negatif terhadap Nilai Perusahaan sedangkan Penghindaran Pajak dan Price Earning Ratio memiliki pengaruh postitif tidak signifikan terhadap nilai perusahaan. Transparansi Perusahaan mampu memoderasi hubungan antara Kepemilikan Manajerial, sedangkan pada variabel Penghindaran Pajak, dan Price Earning Ratio terhadap Nilai Perusahaan transparansi tidak dapat memoderasi.
Analysis of The Influence of Information System Applications, Digital Trainings and Technology Adoption on Financial Information System Performance Arjang; Prakoso, Teguh; Apriliani, Rina; Mertua Agung Durya, Ngurah Pandji; Pattiasina, Victor
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.510

Abstract

This study intends to investigate how top management support, user training programs, user technical skills, and technology advancements affect the performance of accounting information systems. This study is causal. The study's target demographic consists of retail enterprises implementing computerized systems. Data was gathered using the survey approach, which entailed sending out questionnaires. The sampling method employed is convenience sampling. Multiple linear regressions are employed in hypothesis testing. The study's findings support that technology advancements significantly impact how well the accounting information system functions. These findings align with earlier studies demonstrating how technological sophistication affects information systems' effectiveness, as determined by system utilization and user satisfaction. However, personal technical ability does not significantly influence its performance, in contrast to other research findings that show the opposite. User training programs and top management support have also been shown to dramatically influence AIS performance, following previous research indicating that training programs and management support can improve performance. Other variables not examined in this study explain most of the variation in AIS performance, suggesting the existence of different factors that also play an essential role in determining its performance.
The Effect of Thin Capitalization Capital Intensity and Multinationality on Tax Avoidance with the Utilization of Tax Havens Countries as a Moderating Variable Fitria, Zuhro Yatul; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.462

Abstract

This research aims to examine the influence of thin capitalization, capital intensity, and multinationality on tax avoidance by using tax havens countries as a moderating variable. This research uses a sample of multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange during the 2019-2022 period. The number of companies in the research sample was 32 companies over four years. The total research sample was 128 financial reports and annual reports. Data were analyzed using the Moderate Regression Analysis (MRA) method with the help of SPSS 26 software. The results of this research show that thin capitalization and multinationality have no effect on tax avoidance, while capital intensity has a significant negative effect on tax avoidance. The use of country tax havens strengthens the influence of thin capitalization and multinationality on tax avoidance. The use of country tax havens weakens the influence of thin capitalization and multinationality on tax avoidance.
Co-Authors Adolf Z. D. Siahay Agustinus Numberi Akbar, Mohammad Aldrin Ali, Iqbal M Aris Amena Sibghatulla Amila Syaliha 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 Dini Haryati Donny Dharmawan Donny Dharmawan Dwi Septa Rini Dyla Rahmayani Eduard Yohannis Tamaela Elisabeth, Christine Riani Eljawati Eljawati Entar Sutieman Entar Sutisman Entar Sutisman Entar v Entis Sutisna Fauzi Febriani Febriani Ferdinandus, Leonora Fitria, Zuhro Yatul Fredy Olimsar Gomies, Stevanus J. Hafidz Arif Purwanto Harry A. Tuhumury Harun Tampubolon Hatuwe, Rahma Satya Masna Heluka, Rosen Ika Agustina Ikbal Ikbal Inggrit Thelma Walesasi Iqbal M Aris Ali Irmah Halimah Bachtiar Ismail R. Noy Junaedy, J. Kefi, Darwin Y. Khusnul Khotimah Kurniawan Patma Kurniawan Patma Kusuma, Frendy Kutanggas, Willyam La Ode Marih Maha Martabar Mangatas L Mangatas L, Maha Martabar Marcellino Willyan Lasano Marihi, La Ode Mathilda Adolfina Gebze Mawadah, Badriatul Melisa Triayu Ervina Melyanus Bonsapia Melyanus Bonsapia Melyanus Bonsapia Mertua Agung Durya, Ngurah Pandji Milcha Handayani Milcha Handayani Tammubua Milcha Handayani Tammubua Mohamad Ridwan Rumasukun Mohammad Aviciena Taufiqurrahman Mohammad Rizky Yahya Muhamad Aldrin Akbar Muhamad Ridwan Pasolo Muhamad Yamin Noch Muhamad Yamin Noch Muhammad Amin Muhammad Imam Gazali Muhammad Ridwan Rumasukun Muhammad Rispan Affandi Muhammad Yamin Noch Muji Lestari Muslim Muslim Musran Munizu Musran Munizu Nopianti, Rina Noy, Ismail R Nur Choirul Afif 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, Ilfi Rahmi Putri, Rahmatia Eka Rahel Ta’dung Rahmatia Eka Putri Ramadanti Ratih Puspitasari Resa Iriani Ringa, Maria B. Ronald Sinyo Noriwary Rosen Heluka Rudiawie Larasati Sahetapi, Stella Y. Sahrul Ponto Saling, Saling Samalua Waoma Sandra Putri Ningrum Ngau Saprudin Saprudin, Saprudin Saut Maruli Tua Pandiangan Septyana Prasetyaningrum Siti Aisyah Siti Aisyah Stevanus J. Gomies Sulaiman Efendi Siregar Sumartono, Sumartono Suratminingsih Suratminingsih Suratminingsih, Suratminingsih Surijadi, Herman Sutieman, Entar Suwandi, Prastika Tjeng 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 C. Seralurin Yohanes Cores Seralurin Yohanes Cores Seralurin Yohanes Cores Seralurin Zakaria, Zakaria