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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
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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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ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM Olimsar, Fredy; Elisabeth, Christine Riani; Ulum, Bustanul; Pattiasina, Victor; Waoma, Samalua
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
Effectiveness of Problem-Based Learning Model on Critical Thinking Ability in Financial Management Course Saut Maruli Tua Pandiangan; Victor Pattiasina; Badriatul Mawadah; Donny Dharmawan; Suratminingsih Suratminingsih
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v7i2.7284

Abstract

The purpose of this research is to analyze effectiveness of problem-based learning model on critical thinking ability in financial management course. This type of research applies a quantitative approach. Population in the study are students at Medan City Private Universities. Based on needs and cost efficiency, sample in this study is 30 respondents. Hypothesis testing uses partial test. The research results show that application of problem-based learning model is felt to be quite effective in making students more active in participating in learning, thereby fostering students' ability to think critically in financial management courses. Statistically, it shows that problem-based learning model has a significant effect on critical thinking ability in financial management course.
Controversy as a Moderator of the Impact of Environmental, Social, and Governance (ESG) on Corporate Value Siti Aisyah; Dian Widyantini; Victor Pattiasina; Maha Martabar Mangatas L; Musran Munizu
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 1 (2025): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i1.5411

Abstract

This research examines the relationship between Environmental, Social, and Governance (ESG) and company value. In addition, this study also tested the involvement of ESG controversy as a moderating variable. The population in this study were all members of the IDX ESG Leader index (IDXESGL) and the companies used as samples were 150 companies during 5 years of observation. The sample in this study was determined using the proportional sampling method and obtained a sample of 70 companies. The research results show that environmental, social and governance (ESG) influences company value. Apart from that, there is a moderating influence of the controversial variable on the relationship between environmental, social and governance (ESG) on company value. The research data analysis was analyzed using SmartPLS software.
The Impact of ERP Implementation on the Quality of Accounting Information and Decision Making Fauzi; Victor Pattiasina; Ulydhatul Ismiyana; Amimah Qodari; Mohammad Aviciena Taufiqurrahman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9859

Abstract

This study aims to analyze the effect of Enterprise Resource Planning (ERP) implementation on the quality of accounting information and managerial decision-making. The development of information technology encourages organizations to adopt integrated systems capable of producing real-time, accurate, and relevant information. ERP, as an integrated information system, is believed to improve the quality of financial reporting through cross-functional data integration, process automation, and strengthening internal controls. Good accounting information quality is ultimately expected to support faster, more accurate, and more rational decision-making processes. This study uses a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to managers and staff involved in the use of the ERP system. The data analysis technique used multiple regression to test the direct influence between variables. The results show that ERP implementation has a positive and significant effect on the quality of accounting information. In addition, the quality of accounting information also has a positive and significant effect on decision-making. Thus, effective ERP implementation can improve the quality of accounting information and strengthen the effectiveness of decision-making within an organization. This study implies that ERP system optimization needs to be supported by organizational readiness, human resource competence, and management commitment to maximize the strategic benefits of the system.
Digitalisasi UMKM Sebagai Strategi Naik Kelas: Studi Kasus Rumah Tahu dan Tempe Bu Ratni: Penelitian Milcha Handayani Tammubua; Victor Pattiasina; Nur Fadillah indah P; Wa Ode Maharani; Resa Iriani; Mathilda Adolfina Gebze; Rahel Ta’dung; Bunga Dahlia; Muji Lestari; Nurul Ana Mutmainnah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3968

Abstract

This study aims to analyze the impact of digitalization on the management of the Bu Ratni Tofu and Tempe House MSME. The program was implemented through several stages, including observation, needs analysis, training, mentoring, and evaluation. The results showed that before the program was implemented, the Bu Ratni Tofu and Tempe House MSME did not have structured financial records, did not use digital payment methods, and did not utilize technology-based promotional media. Through training and mentoring, there was a significant increase in the implementation of simple bookkeeping, the adoption of QRIS as a means of digital payment transactions, and the use of social media as a promotional tool. Digitalization has been proven to improve financial literacy, simplify transactions, expand promotional reach, and drive increased sales. Thus, the digitalization program has proven effective in encouraging MSMEs to grow and move up a class in the modern business era.
Karekteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah pada Organisasi Perangkat Daerah Victor Pattiasina; Muhamad Yamin Noch; Andarias Patiran; Melyanus Bonsapia
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 1 No. 2 (2020): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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Abstract

This research is the criteria concerning the influence of the characteristics of budget objectives on the performance of localgovernment officials in the Keerom regency regional apparatus organization. Testing was carried out on a sample of 73respondents. The sample method used was Porpusive sampling. Data collection was carried out by direct survey. Testing testing is tested empirically using multiple regression. The results showed that budget preparation had a positive and insignificant effect on the performance of local government officials in Keerom Regency. Budget feedback did not have a positive and significant effect on the performance of local government officials in Keerom Regency, local governments evaluated that the budget had no positive and significant effect on the performance of local government officials in Keerom Regency. , Clarity of budget targets has a positive and significant effect on the performance of local government officials in Keerom Regency. The difficulty of budget objectives has a positive and significant effect on the performance of local government officials in Keerom Regency and participation in budget formulation, budget evaluation, clarity of budget targets and difficulty of simultaneous budget objectives on the performance of government officials. Keerom Regency area.
Determinan Kinerja Sistem Informasi Akuntansi dimoderasi oleh Pendidikan dan Pelatihan Victor Pattiasina; Muhamad Yamin Noch; Saling Saling; Melyanus Bonsapia; Andarias Patiran
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 2 No. 1 (2021): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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Abstract

This study examines the determinants of accounting information system performance (a study at PT. PLN Company Jayapura district unit). Testing was carried out on a sample of 71 respondents. The sample method used was purposive sampling. Data collection was carried out by direct survey. Hypothesis testing is tested empirically using moderated regression. The results showed that the technical ability of the apparatus had no effect on the performance of the accounting information system at PT. PLN Company Unit Jayapura Regency, user involvement affects the performance of the accounting information system on the performance of the accounting information system at PT. PLN Jayapura Regency Unit, the sophistication of personnel technology has an effect on the performance of the accounting information system. The performance of the accounting information system at PT. PLN Jayapura Regency Unit Company, training moderates the technical ability of the apparatus on the performance of the accounting information system at PT. PLN Company Unit Jayapura Regency, training moderates user involvement in the performance of the accounting information system at PT. PLN Jayapura Regency Unit and the latest education and training moderated the sophistication of personnel technology on the performance of the accounting information system at PT. PLN Jayapura Regency Unit Company.
Determinan Kinerja Instansi Pemerintah Daerah Muhamad Yamin Noch; Melyanus Bonsapia; Andarias Patiran; Harry A. Tuhumury; Victor Pattiasina
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 2 No. 2 (2021): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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Abstract

This study examines the Performance Determinants of Local Government Agencies in Papua Province. The test was conductedusing a sample of 77 respondents. Sampling used is purposive sampling. Data collection through surveys. Multiple linearregression that can be used to test the hypothesis. The results of this study indicate that regional financial management affects the performance of government agencies in the Papua Provincial Government, the Regional Financial Accounting System does notaffect the performance of government agencies in the Papua Provincial Government. Good governance has no effect on theperformance of government agencies in the Papua Provincial Government and finally regional financial management, regionalfinancial accounting systems, supervision and good governance simultaneously have a positive and significant effect on theperformance of government agencies in the Papua Provincial Government.
The Effect of Financial Literacy, Life Style, Financial Attitude and Locus of Control to Financial Management Behavior Amila Syaliha; Entar Sutieman; Muhamad Ridwan Pasolo; Victor Pattiasina
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 3 No. 1 (2022): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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Abstract

This study was conducted to examine whether Financial Literacy, Lifestyle, Financial Attitude and Locus of Control have an effecton Financial Management Behavior in Accounting Students at Yapis University, Papua. The population in this study were all active and registered accounting students at Yapis University Papua. Samples were taken using purposive sampling method with a sample size of 50 respondents. The data used in this study were obtained using a questionnaire. Data analysis was performed using multiple linear regression analysis. Based on the results of the study, it shows that financial literacy and locus of control have a positive and significant effect on financial management behavior in accounting students at Yapis University, Papua. While lifestyle and financial attitudes have no positive and insignificant effect on financial management behavior in accounting students at Yapis University Papua. 
The Influence of Financial Literacy, Self Control and Parents’s Socio Economic Status on Students’s Consumptive Behavior Rahmatia Eka Putri; Entar v; Ismail R. Noy; La Ode Marih; Victor Pattiasina
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 3 No. 2 (2022): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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Abstract

This study was conducted to examine the effect of financial literacy, self control and parents' socio economic status on the consumptive behavior of Korean Pop (K-Pop) fan students in Jayapura City. The population of this study were students who were fans of k-pop music in the city of Jayapura who followed the Army_Jayapura Instagram as many as 207 people. Based on the purposive sampling technique, a sample of 104 people was obtained. This study uses descriptive quantitative methods obtained from distributing questionnaires through google form. The analysis technique used is multiple linear regression. The results of the study show that: (1) Financial Literacy has a significant effect on consumptive behavior, (2) self control has a significant effect on consumptive behavior, (3) parents' socio economic status has no effect on consumptive behavior, (4) financial literacy, self control and economic status of parents have a significant simultaneous effect on consumptive behavior in Korean Pop (k-pop) music fan students in Jayapura City.
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