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All Journal IQTISHODUNA 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 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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Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development Seralurin, Yohanes Cores; Allolayuk, Paulus K.; Noch, Muhamad Yamin; Pattiasina, Victor; Tamaela, Eduard Yahannis
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.16681

Abstract

This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura City, Jayapura Regency, Keerom Regency, and Sarmi Regency). The research samples were collected using a purposive sampling technique. The collected data were the processed using the Moderated Regression Analysis (MRA) technique. The results showed that locus of control had a significant effect on inspectorate internal auditor performance. Task complexity had a negative effect on internal auditor performance. Organizational commitment did not affect internal auditor performance. Papuan culture-based development moderated the effect of locus of control on internal auditor performance. Papuan culture-based development did not moderate the effect of task complexity on internal auditor performance, and traditional Papuan culture based-development did not moderate the effect of organizational commitment on internal auditor performance. The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance
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.
Professional Competence and Skepticism on Audit Quality Z. D. Siahay, Adolf; C. Seralurin, Yohanes; Ervina, Melisa Triayu; Pattiasina, Victor
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.114

Abstract

Purpose: This study analyzes the effect of competence and professional skepticism on audit quality among auditors at the Papua Provincial Inspectorate Office. Understanding how these internal factors contribute to audit quality is essential for improving the effectiveness of the auditing process. Research Design and Methodology: The study employed a quantitative research approach using primary data collected through questionnaires distributed to auditors at the Papua Provincial Inspectorate. The sampling technique used was purposive sampling, resulting in a sample of 32 respondents. Data were analyzed using SPSS version 26, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. Findings and Discussion: The results revealed that professional competence and professional skepticism positively and significantly impact audit quality. Competent auditors demonstrated a higher ability to detect errors and ensure the accuracy of financial statements. In contrast, auditors with higher skepticism were more likely to question evidence and identify potential misstatements during the audit process. Implications: These findings highlight the importance of enhancing auditors' competence and fostering professional skepticism through continuous training and certification programs. Future research should explore additional variables influencing audit quality, such as auditor independence, ethical standards, and institutional support.
Elasticity Measurement Of Local Taxes And Charges In Forecast Of Own-Source Revenue (PAD) Of Provincial Government In Indonesia Muhammad Yamin Noch; Victor Pattiasina; Hafidz Arif Purwanto
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p13

Abstract

This research aims to measure the elasticity of local taxes and charges in the framework of Own-Source Revenue (PAD) forecasting of Provincial Government in Indonesia. By using Fully Modified Least Square (FMOLS) method, the result shows that long-term elasticity or local taxes growth of 0.865 is still under GRDP growth, in accordance with the growth of charges of 0.756 shows the same result. While short-term elasticity or local taxes stability of 0.568 gives an overview of local taxes that is not sensitive to changes in GRDP, while the stability of charges of 2.704 shows the result is sensitive to changes in GRDP, however the value of stability is not supported sufficient significance so that the sensitivity factor of PAD is influenced by factor in beyond that. Forecasting result using the model in 2013, both local taxes and charges show better result than actual forecasting shown with smaller Revenue Forecast Error (RFE) value. Keywords: local taxes, local charges, FMOLS, RFE
Moderating Effect of Good Governance on Determinants of the Quality Region Government Financial Reports Victor Pattiasina; Muhamad Yamin Noch; Muhammad Ridwan Rumasukun; Yohanes Cores Seralurin; Eduard Yohannis Tamaela
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p09

Abstract

The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standards (GAS) implementation, apparatus competence and the role of internal audit on the quality of local government financial statements with good governance as a moderating variable. This type of research is ekspanatory research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totalling 91 auditors. The technique for determining the sample was by using purposive sampling with the final sample was 74 respondents. Hypothesis testing uses multiple regression analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of accrual-based GAS has an positive dan significant effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial reports, the role of internal audit does not affect the quality of local government financial reports, good governance as a moderating variable can moderate the relationship between accrual-based GAS implementation. Keyword: Accrual-Based GAS Application; Apparatus Competence; Internal Audit Role; Good Governance; Financial Report Quality
Increased Tax Avoidance By Leverage Through Corporate Social Responsibility Disclosure Victor Pattiasina; Fajar Rina Sejati; Muhamad Yamin Noch; Muhamad Aldrin Akbar; Septyana Prasetyaningrum; Nur Fitriani Nugrohowati; Eduard Yohannis Tamaela
E-Jurnal Akuntansi Vol 31 No 2 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i02.p18

Abstract

This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.
ANALISIS PERENCANAAN PENGANGGARAN APBD PEMERINTAH Muhammad Imam Gazali; Ikbal Ikbal; Victor Pattiasina; Ika Agustina; Eljawati Eljawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1586

Abstract

The purpose of this study is to determine and analyze the government's APBD budget planning. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several stages in APBD budget planning, including the preparation of planning documents consisting of RPJPD, RPJMD, and RKPD, preparation of KUA and PPAS, preparation of RKA-SKPD, budget implementation, and administration and accountability. The effectiveness of APBD budget planning is highly dependent on the quality of planning documents, synchronization between documents (RPJPD, RPJMD, RKPD, and KUA-PPAS), internal control and supervision systems, and the commitment of regional heads to good governance. This is the main key to realizing good regional financial governance and sustainable regional development.
Dampak Penerapan Good Governance, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Instansi Pemerintah Heluka, Rosen; Pattiasina, Victor; Sutisman, Entar; Bonsapia, Melyanus; Patiran, Andarias
Journal of Business Application Vol. 1 No. 1 (2022): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v1.i1.p40-53

Abstract

This study examines the effect of implementing good governance, accounting information systems, and internal control systems on the performance of Yahokimo district government agencies. testing was carried out on a sample of 97 respondents. The sample method used is purposive sampling. data collection is done by direct survey. Hypothesis testing was tested empirically using moderated regression. The results showed that the implementation of Good Governance had a significant positive effect on the Performance of the Yahokimo Regency Government Agencies, the Accounting Information System had a significant positive effect on the Performance of the Yahokimo Regency Government Agencies, the Internal Control System had a significant positive effect on the Performance of the Yahokimo Regency Government Agencies and the influence of the Implementation of Good Governance, Information Systems Accounting and Internal Control Systems simultaneously affect the Performance of Government Agencies of Yahokimo Regency.
Applied Accounting Concepts and Standards in Indonesian Business Realities Pattiasina, Victor; Marihi, La Ode; Watimena, Muhammad Amin; Patiran, Andarias; Hatuwe, Rahma Satya Masna; Ferdinandus, Leonora; Tahalele, Marie C.
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p112-127

Abstract

Indonesia has adopted IFRS as an accounting standard in making a quality report. IFRS standards that have been set are certainly not free of obstacles, this then becomes a challenge in implementing accounting standards in accordance with IFRS standards. So, to prepare an accounting financial report, practical aspects of accounting in Indonesia with applicable standards are needed in relation to the implementation of the principles of accounting standards in everyday life involving companies, accountants, and practitioners. The method used in this research uses a qualitative descriptive approach using a literature study with data sources derived from secondary data in the form of books, scientific journals, articles and research reports. The results obtained from the discussion are the practical aspects of accounting in Indonesia in the application of accounting concepts and standards in real situations involving companies, accountants, and accounting practitioners that must be considered, namely practical aspects in the application of accounting standards, measurement of assets and liabilities, revenue recognition, tax measurement, complete disclosure, internal audits and examinations, professional ethics, and management decision making
Co-Authors -, Saling Adolf Z. D. Siahay Agustinus Numberi Akbar, Mohammad Aldrin Ali, Iqbal M Aris 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 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 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 Stevanus J. Gomies Sumartono, Sumartono Suratminingsih Suratminingsih Suratminingsih, Suratminingsih Surijadi, Herman Sutieman, Entar Sutisman, Entar Syaliha, Amila Tahalele, Marie C. Tamaela, Eduard Yohanis Tammubua, Milcha Handayani Teguh Prakoso Temalagi, Selva Triayu Ervina, Melisa Tuhumury, Harry Ulum, M Bustanul Upik Djaniar Wa Ode Maharani Watimena, Muhammad Amin Willyan Lasano, Marcellino Yaya Sonjaya Yohanes C. Seralurin Yohanes Cores Seralurin Yohanes Cores Seralurin Zakaria, Zakaria