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<![CDATA[PENGARUH KEMAMPUAN TEKNIK PEMAKAI, EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, DAN KESESUAAN TUGAS TEKNOLOGI TERHADAP KINERJA INDIVIDU PADA ORGANISASI PERANGKAT DAERAH (OPD) PEMERINTAH PROVINSI MALUKU ]]>
<![CDATA[Tirza Oktovianti Lenggono]]>;
<![CDATA[Senda Yunita Leatemia]]>;
<![CDATA[Trisye Natalia Kilay]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 9, No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v9i2.1445
<![CDATA[Abstract This study aims to determine the effect of the user’s technical ability, the effectiveness of accounting information systems, and the suitability of technology tasks on individual performance in the Regional Apparatus Organization of the Maluku Provincial Government. This study uses a purposive sampling technique, where the sample taken is a sample that has the criteria determined by the researcher, namely employees who work in the accounting and finance divisions who use information technology. This results of this study partially show that the technical ability of the user, the effectiveness of accounting information systems, and the suitability of technology tasks affect individual performance in the Regional Apparatus Organization of the Maluku Provincial Government. Keywords: User’s Technical Ability, Effectiveness of Accounting Information Systems, Suitability of Technology Tasks, and Individual Performance.]]>
<![CDATA[Capaian Kemampuan Berpikir Reflektif Mahasiswa Peserta Mata Kuliah Akuntansi Manajemen Antar Semester ]]>
<![CDATA[Trisye Natalia Kilay]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v10i2.61
<![CDATA[The purpose of study is to investigate empirically the differences in achievement of reflective thinking skills for management accounting courses between different semester students at the same time. There were 68 students of the Accounting Study Program at the Faculty of Economics, Darma Cendika Catholic University who took Management Accounting courses in the odd semester 2018/2019, which had filled out the research questionnaire, but only 66 questionnaires were feasible to be processed. The hypotehesis examined by using manova. Based on the results of quantitative data processing using SPSS, only reflections are seen different between semesters but this study failed to confirm the differences in habitual action, understanding, and critical reflection between semesters taking management accounting courses at the same time.]]>
<![CDATA[Analisis Going Concern Pada Pelaku Usaha Nelayan Di Kecamatan Nusaniwe Kota Ambon ]]>
<![CDATA[Paskanova Christi Gainau]]>;
<![CDATA[Trisye Natalia Kilay]]>;
<![CDATA[Ribka S. F. Bonara]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.395
<![CDATA[One of sectors massively contributing in the economy of Ambon city is fishery and marine. However, fishermen as one of the business actors who run this business are still on the poverty line even though they operate business every day. This study aims to analyze the going concern aspects applied by business actors so far. A qualitative approach with source triangulation techniques was used where researchers conducted in-depth interviews and observations to business actors in Dusun Eri, Latuhalat Village, and Seri Village. The results found that the going concern aspects that have been applied tend to adopt traditional methods that have been going on since ancient times, such as only focusing on selling fresh fish as their product characteristic so business actors are reluctant to innovate. The obstacles are the lack of self-motivation and government capital support, as well as the low understanding of technology. In addition, the going concern aspect of this business is also not determined by the accounting process because all business actors do not carry out accounting processes in their business. The financial management process that has been carried out by business actors is limited to allocating sales proceeds for business operations, family economic needs, and personal savings. This allocation process is not recorded in a specific book and only relies on their intuition and verbal calculations.]]>
<![CDATA[MEMBANGUN JIWA KEWIRAUSAHAAN BAGI GENERASI MUDA (GEN Z) DENGAN PEMANFAATAN SOSIAL MEDIA PADA ERA DIGITALISASI ]]>
<![CDATA[Amelia Josefien Viotty Radianto]]>;
<![CDATA[M. Rifkhi Fauzan S]]>;
<![CDATA[Trisye Natalia Kilay]]>;
<![CDATA[Chrisye Saija]]>;
<![CDATA[Maria D. I. Renleeuw]]>;
<![CDATA[Thalya N. Christine]]>
<![CDATA[ Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jabb.v4i2.779
<![CDATA[The purpose of this community service activity is to provide training to foster entrepreneurial spirit to gen Z by utilizing social media. The method used to carry out this community service activity is in the form of training to 50 gen Z people in Ambon City. To evaluate service activities, the service activity team distributed questionnaires related to entrepreneurship to the participants. The result of the service activities was that the entrepreneurial spirit of the participants grew significantly in all aspects such as the aspect of feeling of interest increased by 20%, the aspect of feeling happy increased by 12%, and the aspect of motivation and the aspect of desire / hope which both increased by 19%]]>
<![CDATA[Analisis Going Concern Pada Pelaku Usaha Nelayan Di Kecamatan Nusaniwe Kota Ambon ]]>
<![CDATA[Paskanova Christi Gainau]]>;
<![CDATA[Trisye Natalia Kilay]]>;
<![CDATA[Ribka S. F. Bonara]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.395
<![CDATA[One of sectors massively contributing in the economy of Ambon city is fishery and marine. However, fishermen as one of the business actors who run this business are still on the poverty line even though they operate business every day. This study aims to analyze the going concern aspects applied by business actors so far. A qualitative approach with source triangulation techniques was used where researchers conducted in-depth interviews and observations to business actors in Dusun Eri, Latuhalat Village, and Seri Village. The results found that the going concern aspects that have been applied tend to adopt traditional methods that have been going on since ancient times, such as only focusing on selling fresh fish as their product characteristic so business actors are reluctant to innovate. The obstacles are the lack of self-motivation and government capital support, as well as the low understanding of technology. In addition, the going concern aspect of this business is also not determined by the accounting process because all business actors do not carry out accounting processes in their business. The financial management process that has been carried out by business actors is limited to allocating sales proceeds for business operations, family economic needs, and personal savings. This allocation process is not recorded in a specific book and only relies on their intuition and verbal calculations.]]>
<![CDATA[PENGARUH LAYANAN PERMODALAN DIGITAL TERHADAP KINERJA UMKM ]]>
<![CDATA[Gainau, Paskanova Christi]]>;
<![CDATA[Kilay, Trisye Natalia]]>
<![CDATA[ Jurnal Cita Ekonomika Vol 17 No 2 (2023): Cita Ekonomika: Jurnal Ilmu Ekonomi ]]>
Publisher : <![CDATA[Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura ]]>
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DOI: 10.51125/citaekonomika.v17i2.11427
<![CDATA[The aim of this research is to examine the influence of digital capital services represented by market aggregator variables on MSME performance. Market aggregator examines the aspect of access to information related to capital for business actors. The research used a survey method through observation and distributing questionnaires to business actors in Ambon City. Samples were taken based on purposive sampling technique. The research results show that digital capital services can significantly boost the performance of MSMEs. Business actors who utilize market aggregator platforms to access capital information encourage them to obtain quality information related to capital decision making so that ultimately it supports business actors to achieve satisfactory business performance. These results also have an impact on the economic sector in general, where when business actors gain access to adequate capital, sales and profit levels can increase. If sales and profits increase then in the long term the business level can increase to the next level. Increasing the level of business certainly encourages an increase in state revenues through taxes, employment, and an increase in gross domestic product (GDP).]]>
<![CDATA[Sagu Salempeng Patah Dua Sebagai Makna Informasi Akuntansi Bagi Komunitas Papalele Ikan ]]>
<![CDATA[Kilay, Trisye Natalia]]>;
<![CDATA[Radianto, Amelia Josefien Viotty]]>;
<![CDATA[Bonara, Ribka Shinta Febriarti]]>
<![CDATA[ Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 4 No 2 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya ]]>
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DOI: 10.30598/kupna.v4.i2.p105-118
<![CDATA[Penelitian ini bertujuan untuk mengeksplorasi pemaknaan informasi akuntansi modal dan utang dalam kegiatan bisnis komunitas papalele tandeng komuditas perikanan yang sesuai dengan falsafah Sagu Salempeng Patah Dua. Penelitian ini menggunakan metode etnografi terhadap lima papalele tandeng yang tinggal di Desa Waai Kota Ambon. Hasil penelitian menunjukkan bahwa sumber dana dari papalele berasal dari modal maupun utang. Modal papalele berasal dari modal sosial. Utang berasal dari nelayan juragan, kerabat maupun koperasi. Semua sumber dana ini sesuai dengan falsafah Maluku dengan sebutan Sagu Salempeng Patah Dua yang merefleksikan nilai saling berempati, saling peduli, saling berbagi dan saling menghidupi.]]>
<![CDATA[ANALISIS PENGUNGKAPAN CSR PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK ]]>
<![CDATA[KIlay, Trisye Natalia]]>;
<![CDATA[Amelia Josefien Viotty Radianto]]>;
<![CDATA[Ribka Shintia Febriarti Bonara]]>;
<![CDATA[Joshua Stevanus Poceratu]]>;
<![CDATA[Vilencia Christin Salakory]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v23i1.306
<![CDATA[Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan CSR dalam laporan keberlanjutan berdasarkan standar GRI 2021. Sampel penelitian adalah PT Industri Jamu dan Farmasi Sido Muncul Tbk yang menggunakan GRI Standards dalam laporan keberlanjutan pada tahun 2021-2023. Teknik pengambilan data dalam penelitian ini menggunakan metode dokumentasi. Teknik analisis data menggunakan metode analisis konten dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pengungkapan umum dan pengungkapan topik material tergolong dalam kategori pengungkapan penuh. Untuk topik kinerja lingkungan dan topik kinerja sosial sempat berada di kategori pengungkapan yang sama selama tahun 2021 dan tahun 2022 namun pada tahun 2023 mengalami peningkatan kategori dari pengungkapan diaplikasikan secara parsial menjadi pengungkapan diaplikasikan dengan baik. Hanya topik kinerja ekonomi yang masuk dalam kategori paling rendah yaitu pengungkapan terbatas mulai dari tahun 2021 sampai dengan tahun 2023.]]>
<![CDATA[PENGARUH FOMO (FEAR OF MISSING OUT) DAN INFLUENCER TERHADAP NIATAN UNTUK MEMBELI PADA E-COMMERCE ]]>
<![CDATA[Radianto, Amelia Josefien Viotty]]>;
<![CDATA[Kilay, Trisye Natalia]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i1.288
<![CDATA[This study aims to examine whether there is an influence of FoMO, influencer on intention to buy. The data collection method is through distributing questionnaires to generation Z born from 1996 to 2015 who use social media in Ambon. The sampling technique uses the accidental sampling method. The data analysis method uses multiple linear regression analysis using SPSS statistical tools. The results of this research provide empirical evidence that only influencers have a positive influence on Gen Z's intention to buy on e-commerce in Ambon City. This research failed to find any influence of FoMO on Gen Z's intention to buy from e-commerce in Ambon City.]]>
<![CDATA[Peran Engagement Rate Media Sosial Terhadap Intensitas Input Media Sosial dan Nilai Perusahaan ]]>
<![CDATA[Kilay, Trisye Natalia]]>;
<![CDATA[Radianto, Amelia Josefien Viotty]]>
<![CDATA[ Jurnal Akuntansi Neraca Vol. 2 No. 3 (2024): November ]]>
Publisher : <![CDATA[PT. Amirul Bangun Bangsa ]]>
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DOI: 10.59837/jan.v2i3.86
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh langsung dari intensitas input media sosial terhadap nilai perusahaan dan menguji pengaruh tidak langsung dari intensitas input media sosial terhadap nilai perusahaan melalui engagement rate media sosial. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia periode 2021 sampai dengan 2023. Kriteria pemilihan sampel penelitian yaitu perusahaan yang terdaftar di BEI dari tahun 2021-2023, memiliki akun Instagram bercentang biru dari tahun 2020 sampai tahun 2023, dan jumlah like maupun jumlah komentar dapat terlihat. Intensitas input media sosial dan engagement rate media sosial diperoleh dengan cara scrapping data Instagram di apify dari 17 bank yang terdaftar di BEI untuk tahun 2021 sampai tahun 2023. Nilai perusahaan diperoleh dari perhitungan Tobins’Q yang bersumber dari laporan keuangan setiap bank. Berdasarkan hasil uji menggunakan model 4 dari dari makro process Hayes, intensitas input media sosial tidak berpengaruh secara langsung terhadap nilai perusahaan. Selain itu, engagement rate media sosial juga tidak memediasi pengaruh intensitas sosial media terhadap nilai perusahaan.]]>
