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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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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.
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.
The Role of BUMN in the Papua Region, Critical Perspective Victor Pattiasina; Sri Iswati
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research aims to determine the role of BUMN in the Papua Region in its efforts to encourage the government as an economic actor and has the aim of providing goods and services for the community. This research also aims to find out about the potential of natural resources and products from the Papua Province which can be used as investment supporting factors. This research uses a qualitative research method with a case study approach. Data collection was carried out by means of literature study and documentation. The results of this research show that BUMN in the Papua region has a very important role and function in increasing investment growth and the community economy, especially local investment which has good investment opportunities. The contributions in this research are theoretical contributions, practical contributions and policy contributions. In accordance with the existing reality or facts, this research can provide input and become an information reference for the performance of State-Owned Enterprises (BUMN), as well as providing equal opportunities for local businesses to participate in investing, especially contributing to the regional economy.
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.
Co-Authors 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 Maha Martabar Mangatas L 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 Muhammad Amin Muhammad Ikbal Muhammad Imam Gazali Muhammad Ridwan Rumasukun Muhammad Rispan Affandi Muhammad Yamin Noch Muji Lestari Muslim Muslim Musran Munizu 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 Saling, Saling Samalua Waoma Saprudin Saprudin, Saprudin Saut Maruli Tua Pandiangan Septyana Prasetyaningrum Siti Aisyah 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