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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Ekonomi dan Bisnis Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Asian Journal of Multidisciplinary Research J-mace : Jurnal Penelitian
Margaretha Turot
Unknown Affiliation
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KEBIJAKAN DIVIDEN, CORPORATE GOVERNANCE, FREE CASH FLOW, DAN PERTUMBUHAN PENJUALAN TERHADAP MANAJEMEN LABA Margaretha Turot
Jurnal Akrab Juara Vol 4 No 4 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study aims to analyze the effect of dividend policy, corporate governance, This study aims to analyze the effects of dividend policy, corporate governance, free cash flow, and sales growth on earnings management. The method used is quantitative method. The sample determination method uses a purposive sampling method with samples used in manufacturing companies listed on the Indonesia Stock Exchange (IDX) respectively in 2010-2015 to view the published financial statements. The results showed that the effect of dividend policy, management ownership, ownership of domestic institutions, ownership of foreign institutions, public ownership partially had no effect on earnings management while free cash flow, and sales growth partially affected earnings management.
Faktor- Faktor Yang Mempengaruhi Implementasi SAK EMKM Pada Agen Jasa Brilink Kabupaten Sorong Ferdinando Solissa; Margaretha Turot
J-mace : Jurnal Penelitian Vol 2, No 2 (2022): JULI
Publisher : Universitas Victory Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34124/jmace.v2i2.26

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh faktor – faktor yang mempengaruhi implementasi SAK EMKM pada BRILINK Kabupaten Sorong apakah sudah diterapkan atau tidak. Penelitian ini merupakan penelitian kuantitatif. Penelitian ini dikategorikan metode penelitian survei yang bersifat deskriptif, dengan teknik asosiatif kausal. Responden sebanyak 9 Pemilik. Pengiriman kuesioner diantar langsung kepada responden dengan waktu pengiriman kuesioner adalah 5 hari dan rentang waktu pengisian kuesioner 14 hari kerja dengan pertimbangan adanya kecukupan waktu bagi responden untuk mempelajari dan memahami pernyataan kuesioner yang berjumlah 28 butir pernyataan Hasil dalam penelitian menunjukkan bahwa indikator sosialisasi SAK EMKM, Persepsi Perilaku, dan pemahaman akuntansi berpengaruh terhadap implementasi SAK EMKM selain kebalikannya dengan indikator tingkat pendidikan yang berpengaruh negatif pada implementasi SAK EMKM pada agen jasa BRILINK Kabupaten SorongAbstrak Maksimal 200 kata berbahasa Indonesia dengan jenis huruf Times New Roman11point.  
Berkreasi Dengan Aplikasi Akuntansi Ferdinando Solissa; Putu Anggreyani Widya Astuty; Margaretha Turot; Roberthair Suripatty; La Ode Ghondohi; Irwan Soulisa; Intan Sampelobo
Asian Journal of Multidisciplinary Research Vol. 1 No. 6 (2025): Asian Journal of Multidisciplinary Research
Publisher : Jujurnal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/wrw46122

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) yang dilaksanakan oleh Program Studi Akuntansi Universitas Victory Sorong merupakan wujud nyata pelaksanaan Tridharma Perguruan Tinggi, khususnya dalam aspek pengabdian kepada masyarakat. Kegiatan ini bertujuan untuk memperkenalkan dan melatih penggunaan aplikasi akuntansi digital seperti Accurate Enterprise 5.0, MYOB Right 2024 versi 8.0, dan Microsoft Excel (Spreadsheet) kepada siswa-siswi SMA Negeri 2 Kabupaten Sorong. Sebanyak 28 peserta dipilih oleh pihak sekolah berdasarkan minat dan kompetensi dasar di bidang akuntansi. Selama kegiatan berlangsung, peserta menunjukkan partisipasi dan antusiasme tinggi, baik dalam sesi teori maupun praktik. Siswa mampu memahami penggunaan aplikasi untuk simulasi pencatatan dan pelaporan keuangan, serta penerapan tarif efektif pajak PPh 21 menggunakan Excel sesuai regulasi PMK No. 168 Tahun 2023. Kegiatan ini juga mendapat dukungan penuh dari pihak sekolah, termasuk kepala sekolah dan guru pendamping, yang turut memastikan kelancaran pelaksanaan. Hasil dari PKM ini menunjukkan bahwa pendekatan praktis dan interaktif dapat meningkatkan pemahaman siswa terhadap akuntansi digital dan perpajakan. Diharapkan kegiatan serupa dapat terus dilakukan dengan durasi yang lebih panjang agar materi dapat disampaikan lebih mendalam dan menyeluruh.
Berkreasi Dengan Aplikasi Spread Sheet Ferdinando Solissa; Putu Anggreyani Widya; Margaretha Turot; Roberthair Suripatty; La Ode Ghondohi; Irwan Soulisa; Intan Sampelobo
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 3 No 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The Community Service (PKM) activity carried out by the Accounting Study Program of Victory University Sorong was the second activity at the request of the Principal of SMA Negeri 2 Sorong Regency in the implementation of the Tridharma of Higher Education, specifically to introduce and train the use of Microsoft Excel (Spreadsheet) applications to students of SMA Negeri 2 Sorong Regency. The results of this PKM activity A total of 28 participants were selected by the school based on their interests and basic competencies in the field of taxation. During the activity, participants showed high participation and enthusiasm, both in theory and practice sessions. This activity also received full support from the school, including the principal and accompanying teachers, who helped ensure the smooth implementation. In general, this PKM activity ran smoothly. This was achieved thanks to the support of the Dean and Lecturers of Victory University Sorong, the Economics and Business Study Program and Teachers of SMA Negeri 2 Sorong Regency. As well as the cooperation of the TEAM.
PERAN MODERASI LITERASI KEUANGAN DALAM KEUANGAN PERILAKU: STUDI PADA INVESTOR MUDA KOTA SORONG Ignatz Novrian Fayliencent; Ferdinando Solissa; Margaretha Turot; Putu Anggreyani Widya Astuty; Iyonna Jermina Salakay; Angeli Prisca Pitaloka
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.126

Abstract

The rapid growth of financial technology (fintech) has expanded financial inclusion while simultaneously increasing behavioral risks in investment decision-making, particularly among young investors. This study examines the effect of behavioral biases—overconfidence bias, herding bias, and mental accounting—on investment decisions of young investors in Sorong City, and investigates the moderating role of financial literacy while considering gender differences. Using a quantitative approach, data were collected from 216 respondents aged 19–34 years through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that overconfidence bias and mental accounting have a positive and significant effect on investment decisions for both male and female investors, while herding bias significantly influences investment decisions only among male investors. Furthermore, financial literacy does not moderate the relationship between behavioral biases and investment decisions across genders. These findings indicate that higher financial literacy does not necessarily mitigate behavioral biases in a fintech-driven investment environment. This study contributes to behavioral finance literature by providing empirical evidence from a developing country context and offers practical implications for policymakers and fintech providers in designing more effective financial education programs and investor protection mechanisms targeting young investors.
Co-Authors Angeli Prisca Pitaloka Ferdinando Solissa Ferdinando Solissa Ignatz Novrian Fayliencent Intan Sampelobo Irwan Soulisa Iyonna Jermina Salakay La Ode Ghondohi Putu Anggreyani Widya Putu Anggreyani Widya Astuty Roberthair Suripatty