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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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ABNORMAL RETURN SAHAM DAN TRADING VOLUME ACTIVITY SEBELUMDAN SESUDAH KEBIJAKAN COUNTERCYCLICAL PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Willyan Lasano, Marcellino; Ali, Iqbal M Aris; Noch, Muhamad Yamin; Pattiasina, Victor; Tamaela, Eduard Yohanis
Journal of Economics Review (JOER) Vol. 1 No. 1 (2021): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

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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
SOSIALISASI PEMBUKUAN AKUNTANSI SEDERHANA PADA USAHA MIKRO, KECIL, DAN MENENGAH Upik Djaniar; Saprudin, Saprudin; Victor Pattiasina; Muhammad Rispan Affandi; Ilfi Rahmi Putri
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i6.11580

Abstract

Tata kelola pembukuan akuntansi adalah kerangka kerja, aturan, dan prosedur untuk memastikan pencatatan, pelaporan, dan pengelolaan keuangan yang akurat, transparan, dan akuntabel, serta sesuai dengan peraturan yang berlaku. Ini melibatkan penetapan kebijakan, pemisahan keuangan pribadi dan usaha, pencatatan semua transaksi (pemasukan dan pengeluaran), dan penyusunan laporan keuangan yang akurat untuk mendukung pertumbuhan bisnis yang berkelanjutan. Tujuan kegiatan ini adalah memberika informasi kepada wirausaha usaha mikro, kecil, dan menengah (UMKM) mengenai pembukuan akuntansi sederhana. Kegiatan ini berupa sosialisasi mengenai pembukuan akuntansi sederhana pada usaha mikro, kecil, dan menengah (UMKM). Penyampaian materi sosialisasi dilakukan dengan cara ceramah dan demonstrasi. Hasil kegiatan menunjukkan bahwa strategi terdiri dari pencatatan transaksi secara konsisten, pemisahan rekening bisnis dan pribadi, dan pengkategorian yang jelas.
Effect Of Professional Competence And Skepticism On Audit Quality At The Papua Provincial Inspectorate Z. D. Siahay, Adolf; C. Seralurin, Yohanes; Triayu Ervina, Melisa; Pattiasina, Victor
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.44205

Abstract

This study aims to investigate the effect of professional competence and skepticism on audit quality at the Papua Provincial Inspectorate. The research population consists of 32 auditors working in the Papua Provincial Inspectorate Office with a minimum of 2 years of service, auditing experience, and a final education level of S1. Questionnaires were used to collect primary data from the respondents. The data was analyzed using multiple linear regression analysis in SPSS 26. The results indicate that both professional competence and skepticism have a significant positive effect on audit quality, as confirmed by the t-tests. The study contributes to the understanding of factors influencing audit quality and can serve as a reference for future research on the topic. Kata Kunci : competence, professional skepticism, audit quality
Controversy as a Moderator of the Impact of Environmental, Social, and Governance (ESG) on Corporate Value Aisyah, Siti; Widyantini, Dian; Pattiasina, Victor; Mangatas L, Maha Martabar; Munizu, Musran
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.
Skeptisme profesional sebagai pemoderasi hubungan pemahaman-pemahaman kode etik auditor, time pressure, dan independensi terhadap kemampuan auditor mendeteksi kecurangan Sutisman, Entar; Pattiasina, Victor; Sutisna, Entis; Ponto, Sahrul; Kusuma, Frendy
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemahaman kode etik, time pressure, independensi, kode etik terhadap kemampuan auditor mendeteksi kecuragan dengan skeptisme sebagai variabel moderasi. Populasi dalam penelitian ini seluruh auditor yang bekerja pada Badan Pemeriksa Keuangan (BPK) Jayapura yang beralamat di jalan Balaikota No. 2, Entrop, Jayapura Selatan. Jumlah populasi yaitu 83 auditor dari 120 pegawai yang berkerja pada Badan Pemeriksa Keuangan (BPK) Jayapura, sampel yang digunakan sebanyak 83 responden yang bekerja sebagai auditor. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi moderasi dengan basis teknik uji statistik t dan koefisien determinasi dengan bantuan sofware SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pemahaman kode etik, time pressure auditor berpengaruh secara positif dan signifikan terhadap kemampuan auditor mendeteksi kecurangan. independensi berpengaruh negatif dan tidak signifikan terhadap kemampuan auditor mendeteksi kecurangan. Skeptisme Profesional dapat memoderasi (memperkuat) pengaruh time pressure dan independensi terhadap kemampuan auditor mendeteksi kecurangan. Akan tetapi skeptisme profesional tidak dapat memoderasi (memperlemah) pengaruh pemahaman kode etik auditor terhadap kemampuan auditor mendeteksi kecurangan.
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.
Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah pada Organisasi Perangkat Daerah Pattiasina, Victor; Yamin, Muhamad Noch; Patiran, Andarias; Bonsapia, Melyanus
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v1.i2.p178-194

Abstract

This research is the criteria concerning the influence of the characteristics of budget objectives on the performance of local government officials in the Keerom regency regional apparatus organization. Testing was carried out on a sample of 73 respondents. 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 Sistim Informasi Akuntansi dimoderasi oleh Pendidikan dan Pelatihan Pattiasina, Victor; Noch, Muhamad Yamin; -, Saling; Bonsapia, Melyanus; Patiran, Andarias
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v2.i1.p37-56

Abstract

This study examines the determinants of accounting information system performance (a study at PT. PLN Persero, customer service unit, Jayapura district). 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 show that the technical ability of personnel has no effect on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, user involvement affects the performance of the accounting information system on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, the sophistication of personnel technology affects the performance of the accounting information system. The performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate the technical capabilities of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate user involvement on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura and the last training and education moderate the technological sophistication of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura Keywords: Performance of Accounting Information Systems, Education and Training.
Determinan Kinerja Instansi Pemerintah Daerah Noch, Muhamad Yamin; Bonsapia, Melyanus; Patiran, Andarias; Tuhumury, Harry; Pattiasina, Victor
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v2.i2.p225-239

Abstract

This study examines the Determinants of Performance Factors of Regional Government Agencies in Papua Province. The test was conducted on a sample of 77 respondents. The sample method used is purposive sampling. Data collection is done by direct survey. Hypothesis testing is tested empirically using multiple linear regression. The results of the analysis show that regional financial management has proven to have an effect on the performance of government agencies in the Papua Provincial Government, the Regional Financial Accounting System has no effect on the performance of government agencies in the Papua Provincial Government. governance is proven to have no effect on the performance of government agencies in the Papua Provincial Government and finally Regional financial management, regional financial accounting systems, supervision and good governance are proven to have a positive and significant effect on the performance 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 Syaliha, Amila; Sutieman, Entar; Pasolo, Muhamad Ridwan; Pattiasina, Victor
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v3.i1.p52-71

Abstract

This study was conducted to examine whether Financial Literacy, Lifestyle, Financial Attitude and Locus of Control have an effect on 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
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