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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 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 E-JURNAL AKUNTANSI Edumaspul: Jurnal Pendidikan Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Business Application
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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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

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 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

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

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

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v3.i2.p125-140

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.
Dampak Penerapan Good Governance, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Instansi Pemerintah Rosen Heluka; Victor Pattiasina; Entar Sutisman; Melyanus Bonsapia; Andarias Patiran
Journal of Business Application Vol. 1 No. 1 (2022): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

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.
Factors Affecting Quality Regional Government Financial Statement in Jayapura District Yohanes Cores Seralurin; Victor Pattiasina
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

The form of government accountability to the public is in the form of financial reports. This study aims to analyze the competence of human resources (HR), internal control systems (SPI), reconciliation, and the role of information technology on the quality of local government financial reports (LKPD). The type of data used in this study is primary data. Data collection was carried out by distributing questionnaires to Financial Managers (Budget Users and Financial Administration Officers) at Regional Apparatus Organizations in the Jayapura Regency Government. The number of OPD was 34, with three respondents in each OPD so that the total sample was 104 people. The results of the analysis show that HR Competency, Internal Control System (SPI), and the Role of Information Technology have a positive and significant effect on the quality of the Jayapura Regency LKPD.
The Impact of Maoderating Preferences on Taxpayer Complience Victor Pattiasina
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

The Impact of Moderating Preferences on Taxpayer Compliance affecting taxpayer compliance is very important to implement. The purpose of this study was to examine the effect of understanding tax regulations, the application of a modernization system of tax administration on taxpayer compliance with risk preferences. In particular, this study aims to examine the moderating effect of the understanding factor, on taxpayer compliance, and administrative modernization. The data in this study are primary data and were obtained using research instruments in the form of questionnaires which were distributed directly or via google form to respondents containing 100 question items measured using a Likert scale. Data were analyzed using moderated regression analysis (MRA). The results of the study show empirical evidence that the understanding of tax regulations has a positive and no partial effect on taxpayer compliance, while the implementation of the tax administration modernization system partially has  effect on taxpayer compliance. Risk preferences are not able to moderate tax understanding but can moderate the implementation of the tax administration modernization system on taxpayer compliance
PEMBERDAYAAN UMKM TAHU TEMPE MELALUI BRANDING DAN INOVASI KEMASAN Victor Pattiasina; Milcha Handayani; Inggrit Thelma Walesasi; Harun Tampubolon; Dyla Rahmayani
Journal of Community Service Vol 8 No 1 (2026): JCS, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v8i1.431

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing UMKM pengolahan tahu dan tempe milik Ibu Sriwahyuni melalui penguatan branding produk dan pemanfaatan pemasaran digital. Permasalahan utama yang dihadapi mitra meliputi penggunaan kemasan yang belum memiliki identitas usaha serta keterbatasan promosi yang masih mengandalkan pemasaran dari mulut ke mulut. Metode pelaksanaan dilakukan melalui observasi, wawancara, identifikasi permasalahan, pendampingan branding kemasan, serta pelatihan pemasaran digital. Hasil kegiatan menunjukkan bahwa penggunaan kemasan baru yang dilengkapi merek “Dapur Tahu Tempe Ibu Sri”, informasi produk, dan identitas usaha mampu meningkatkan daya tarik produk, memperkuat kepercayaan konsumen, serta memudahkan pengenalan produk di pasar. Selain itu, pembuatan akun media sosial Facebook dan Instagram memberikan alternatif promosi yang lebih luas dan efektif dalam menjangkau calon konsumen. Respons mitra dan konsumen terhadap inovasi yang dilakukan menunjukkan hasil yang positif, terutama dalam meningkatkan citra usaha dan peluang pengembangan pasar. Dengan demikian, program ini berkontribusi dalam memperkuat identitas produk, meningkatkan kapasitas pemasaran, serta mendukung keberlanjutan dan pertumbuhan UMKM secara lebih kompetitif.
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 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 Ervina, Melisa Triayu 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 Hijrah, Lailatul 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 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 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 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 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 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 Stevanus J. Gomies Sumartono, Sumartono Suratminingsih Suratminingsih Suratminingsih, Suratminingsih Surijadi, Herman Sutieman, 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 Yohanes Cores Seralurin Zakaria, Zakaria