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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Media Bina Ilmiah Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Kupna Akuntansi: Kumpulan Artikel Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Franco Benony Limba
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Motivasi Belajar dan Psychological Well-Being terhadap Tingkat Pemahaman Akuntansi Mahasiswa FEB UNPATTI Engrith Grafelia Leunupun; Franco Benony Limba; Shella Gilby Sapulette
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 1 No 2 (2021): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.489 KB) | DOI: 10.30598/kupna.v1.i2.p81-96

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh motivasi belajar dan psychological well-being terhadap tingkat pemahaman akuntansi. Sampel yang diambil sebanyak 69 responden dan menggunakan teknik analisis regresi linier berganda. Hasil analisis data diketahui bahwa secara simultan seluruh variabel bebas secara bersama-sama memiliki pengaruh yang signifikan terhadap variabel terikat, dimana motivasi belajar dan psychological well-being secara bersama-sama mempunyai pengaruh terhadap tingkat pemahaman akuntansi. Sedangkan secara parsial diperoleh, (1) motivasi belajar berpengaruh signifikan terhadap tingkat pemahaman akuntansi, sedangkan (2) psychological well-being, tidak berpengaruh terhadap tingkat pemahaman akuntansi pada mahasiswa FEB Unpatti.
EVOLUTION OF SUSTAINABILITY ACCOUNTING: IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACT ON BUSINESS SUSTAINABILITY Franco Benony Limba; Gilby Sapulette, Shella
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 6 (2024): June
Publisher : Adisam Publisher

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Abstract

The use of accounting allows for good financial management, where good financial management in a business will of course have more potential for the sustainability of a business. Accounting is a powerful tool that plays a central role in achieving business sustainability goals. Financial accounting standards act as a compass that directs the flow of financial information so that it remains on the correct and trustworthy path. Implementation of sustainable financial accounting standards has a positive impact on business sustainability, both in terms of financial transparency and support for sustainable development goals. This research in-depth investigates the evolution of sustainability accounting: the implementation of financial accounting standards and its impact on business sustainability using literature study methods. This research discusses the evolution of sustainability accounting, the definition and types of financial accounting standards, accounting as the main tool in realizing sustainable business, the implementation of financial accounting standards and its impact on business sustainability.
Pengaruh Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Dana Desa Dengan Moralitas Sebagai Variabel Moderasi : (Studi Empiris Pada Desa-desa di Kecamatan Saparua) Julio Noya; Revi Wilhelmina Silooy; Franco Benony Limba
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1436

Abstract

This study aims to empirically examine the effect of the internal control system on the prevention of fraud (fraud) in managing village funds with morality as a moderating variable. The population of this study were all village apparatus in 7 village offices in Saparua sub-district. The sampling technique in this study was purposive sampling in order to obtain 58 samples. Respondents in this study were the village head, secretary, treasurer and employee in charge of managing village finances. Data analysis to test the hypothesis using SmartPLS Version 3.2.9 for windows. The results showed that: The Internal Control System has a significant effect on fraud prevention and Morality is able to moderate the internal control system on fraud prevention.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING PADA UKM DI KOTA AMBON Senda Yunita Leatemia; Amelia Josefien Viotty Radianto; Franco Benony Limba; Theresia Febiengry Sitanala; Adonia Anita Batkunde
Media Bina Ilmiah Vol. 19 No. 3: Oktober 2024
Publisher : LPSDI Bina Patria

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Abstract

Small and Medium Enterprises (SMEs) are the most important pillars of the Indonesian economy. Based on data from the Ministry of Cooperatives and SMEs, SMEs contribute 61.07% to GDP or IDR 8,573.89 trillion. The contribution of SMEs to the Indonesian economy includes the ability to absorb 97% of the total existing workforce and can collect up to 60.4% of total investment. However, the high number of SMEs in Indonesia cannot be separated from the existing challenges. To overcome existing challenges, this research uses the approach used in measuring and assessing intangible assets, namely intellectual capital. The research problem raised in this study is whether intellectual capital is proven to influence the financial performance of SMEs in Ambon City with competitive advantage as an intervening variable. The aim of the research is to obtain test results from the intellectual capital variable directly on the financial performance of SMEs in Ambon City and indirectly on the financial performance of SMEs in Ambon City through competitive advantage as an intervening variable. The results and outcomes achieved in this research are that the intellectual capital variable influences the financial performance of SMEs, while competitive advantage cannot mediate the relationship between intellectual capital and the financial performance of SMEs in Ambon City.
PSYCHOLOGICAL WELL-BEING AS A MEDIATOR IN AUDITOR INSPECTORATE PERFORMANCE ANTECENDENTS Ribka Shintia Febriarti Bonara; Franco Benony Limba
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.444

Abstract

This study focuses on the effect of auditor specific experience and compliance pressure on auditor performance in the inspectorate with PWB as a mediating variable for the internal auditors of the inspectorate in Maluku Province, Ambon City, West Seram Regency and Central Maluku Regency. This research is a quantitative research. The sampling technique uses the census sampling method. Data was collected through a survey by distributing questionnaires to 100 research respondents. The method of analyzing data path analysis uses PLS, to measure the direct and indirect effects between Specific Experience and Compliance Pressure on Auditor Performance with PWB as a mediating variable. Based on the test results, it can be confirmed that the three independent variables: Specific Experience, Obedience Pressure and Psychological Well-Being affect Auditor Performance. Likewise with the role of Psychological WellBeing as a mediator in the relationship between the influence of Specific Experience and Compliance Pressure on Auditor Performance.
Co-Authors Amelia Josefien Viotty Radianto Batkunde, Adonia Anita Engrith G Leunupun Gilby Sapulette, Shella Julio Noya Revi Wilhelmina Silooy Ribka Shintia Febriarti Bonara Senda Yunita Leatemia Shella Gilby Sapulette Sitanala, Theresia Febiengry