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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
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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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 15 No 2 (2022)
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 15 No 3 (2022)
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.
Professional Competence and Skepticism on Audit Quality Adolf Z. D. Siahay; Yohanes C. Seralurin; Melisa Triayu Ervina; Victor Pattiasina
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023)
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.
The Effect of The Effectiveness of Internal Controls, Accounting Rules Compliance, Appropriate Compensation, Management Morality, and Organizational Ethical Culture toward Accounting Fraud Trends in Jayapura District Government Victor Pattiasina; Entar Sutisman; Febriani Febriani; Andarias Patiran; Eduard Yohanis Tamaela
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 20 No. 1 (2022): KOMPARTEMEN, Vol 20 No 1, Maret 2022
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. Penelitian dilakukan di Pemerintah Kabupaten Jayapura. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Data diperoleh dari hasil kuesioner yang diberikan secara langsung kepada responden. Metode analisis information dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keefektifan pengendalian intern, moralitas manajemen dan budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. ketaatan aturan akuntansi dan kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi.
Financial Distress Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance Sandra Putri Ningrum Ngau; Yohanes Cores Seralurin; Kurniawan Patma; Victor Pattiasina
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 23 No. 1 (2025): KOMPARTEMEN, Vol 23 No 1, Maret 2025
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v23i1.23055

Abstract

This research aims to examine the effect of profitability and leverage on tax avoidance by adding financial distress as a moderator. This study uses a sample of construction companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The test was conducted using SEM PLS with the help of SmartPLS 4. The results of this study are: (1) profitability has a positive effect on corporate tax avoidance; (2) leverage has no effect on corporate tax avoidance; (3) financial distress is unable to moderate the effect of profitability on corporate tax avoidance; (4) financial distress is unable to moderate the effect of leverage on corporate tax avoidance. The results of this study imply that profitability can partially be a tool for the Directorate General of Taxes to measure tax avoidance by companies.
Analysis of the Implementation of Accounting Information Systems in Enhancing the Effectiveness of Financial Management for MSMEs Prastika Suwandi Tjeng; Dini Haryati; Rina Nopianti; Sulaiman Efendi Siregar; Victor Pattiasina
International Journal of Economics, Business and Innovation Research Vol. 5 No. 06 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i06.6726

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in enhancing the effectiveness of financial management for MSMEs. A qualitative approach with a descriptive design was employed. The study utilized a literature review methodology, drawing on secondary data sources such as scientific journals, academic books, conference proceedings, and official documents obtained via online platforms. Data analysis followed the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The results indicate that the implementation of AIS plays a crucial role in improving MSME financial management effectiveness by facilitating structured transaction recording, enabling faster access to financial information, and supporting the management of cash, accounts receivable, accounts payable, and inventory. The information generated can also serve as a basis for business evaluation and decision-making. However, implementation faces challenges, including limited accounting and technological competencies, reliance on manual recording habits, inconsistent record-keeping, constraints regarding costs and infrastructure, and the commingling of personal and business finances. Thus, the effectiveness of AIS depends not only on the technology used but also on user capabilities and consistent application. Strengthening competencies and providing guidance are essential to ensure the optimal and sustainable utilization of AIS.
Do Personality Traits Predict Skepticism? Locus of Control Mediation in Public Audits Victor Pattiasina; Khusnul Khotimah; Nur Choirul Afif; Amena Sibghatulla
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65282

Abstract

This study examines the mediating role of locus of control in the relationship between openness, conscientiousness, and professional skepticism among public sector auditors at the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of Papua Province. Using a quantitative explanatory design, data were collected through a survey questionnaire distributed to all 150 auditors using a saturated sampling approach, with 132 valid responses analyzed. The study employed SmartPLS 4 to test the measurement and structural models. The results indicate that openness and conscientiousness have positive and significant effects on professional skepticism. Both personality traits also positively influence locus of control, which in turn significantly affects professional skepticism. Furthermore, locus of control partially mediates the effects of openness and conscientiousness on professional skepticism. These findings suggest that auditors with stronger openness, conscientiousness, and internal locus of control tend to demonstrate a higher level of professional skepticism in conducting audits. The study contributes to the auditing literature by extending Social Cognitive Theory in explaining the psychological mechanism underlying skeptical judgment in the public sector audit context. Practically, the findings imply that audit institutions should strengthen auditors’ psychological development through training, supervision, and recruitment policies that support adaptive personality traits and internal control orientation to improve audit quality and public accountability.
Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development Yohanes Cores Seralurin; Paulus K. Allolayuk; Muhamad Yamin Noch; Victor Pattiasina; Eduard Yahannis Tamaela
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
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