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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Soso-Q : Jurnal Manajemen ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Pakem : Jurnal Pengabdian Kepada Masyarakat Kupna Akuntansi: Kumpulan Artikel Akuntansi
Dwi Kriswantini
Universitas Pattimura
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH KAPASITAS INDIVIDU, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK Dwi Kriswantini; Annisa Ode
Soso-Q : Jurnal Manajemen Vol 5, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v5i1.110

Abstract

This study discusses the effect of individual capacity, organizational commitment and locus of control on budgetary slack to provide evidence of whether individual, organizational commitment and locus of control affect the budgetary slack. This study is a type of survey research by distributing questionnaires to financial managers and finance staff to financial managers and financial staff to State-Owned Enterprises and Regional Owned Enterprises in Ambon City. Questionnaires were distributed to 80 respondents questionnaires.The results of this study provide evidence that individual capacity has no effect on budgetary slack and is not significant, organizational commitment has an effect on budgetary slack and locus of control has no effect on budgetary slack but significant.Keywords: Individual Capacity, organizational commitment, locus of control and budgetary slack.
SOSIALISASI PENCATATAN KEUANGAN KELUARGA DI MASA PANDEMI COVID 19 Trisna Sary Lewaru; Fanny Monica Anakotta; Kamala Soleman; Theofilia F. F. Leiwakabessy; Dwi Kriswantini; Erlinda Tehuayo Tehuayo; Selva Temalagi; Elna M. Pattinaja
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 6 No. 1 (2022): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v6i1.1472

Abstract

Dalam menghadapi situasi covid 19 ini maka perlu untuk menjamin bahwa semua kebutuhan keluarga dapat tetap terpenuhi dan terkontrol dengan baik. Untuk itu para pelaku rumah tangga perlu mengelola keuangan rumah tangganya dengan cara melakukan perencanaan dan pencatatan pada setiap pengeluaran dan pendapatan yang diperolehnya. Pencatatan yang teratur akan memudahkan pelaku rumah tangga di dalam mengendalikan pengeluaran yang terjadi. Walaupun pencatatan keuangan keluarga itu penting namun pada kenyataannya banyak pelaku rumah tangga yang belum melakukan pencatatan untuk semua traksaksi yang terjadi. Oleh karenanya kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan wawasan mengenai pentingnya pencatatan keuangan keluarga pada masa pandemi covid 19. Pelaksanaan kegiatan ini dihadiri oleh ibu-ibu rumah tangga dan mahasiswa. Respon atas terselenggaranya kegiatan ini sangat baik karena topik yang dibawakan bersifat umum dan belum ada yang melaksanakan kegiatan dengan topik seperti ini di daerah maluku yang benar-benar menyentuh semua lapisan masyarakat. Kesadaran yang dibangun oleh para pemateri mendapat respon yang baik dari peserta sehingga diharapkan perilaku pengelolaan keuangan keluarga dapat diubah dengan mulai melakukan pencatatan keuangan keluarga baik harian, mingguan atau bulanan.
PEMBERDAYAAN MASYARAKAT MELALUI EDUKASI LITERASI KEUANGAN KELUARGA DI DESA WAKAL KABUPATEN MALUKU TENGAH Trisna Sary Lewaru; Ferry H Basuki; Dewi N Soepriadi; Theofilia F F Leiwakabessy; Muhammad F Laitupa; Theresia F Sitanala; Selva Temalagi; Dwi Kriswantini; Cecilia Engko; Tirza O Lenggono; Elna M Pattinaja
PAKEM : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): Pakem : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pakem.2.2.103-107

Abstract

The implementation of this community service aims to provide education on family financial literacy. This activity was carried out in Wakal Village, Leihitu District, Central Maluku, on Saturday, June 4, 2022, at 10.00 WIT. The implementation is in collaboration with students of pattimura university real work lectures placed in the village. This community empowerment event was attended by housewives and the public of Wakal Village, totaling 20 people. This activity received a good response from participants because this family financial literacy education has only been carried out in the village and it is hoped that activities like this can continue
Faktor-Faktor Yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi Pada BUMN di Kota Ambon Dwi Kriswantini; Elna Marsye Pattinaja; Hempry Putuhena
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 4 No. 1 (2023): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v4i1.445

Abstract

The purpose of this study was to analyze the factors of internal control effectiveness, appropriateness of compensation, observance of accounting rules, information asymmetry and management morality that influence the tendency of accounting fraud. The research data is primary data collected by directly distributing questionnaires to BUMN in Ambon City. The samples in this study were employees or employees in the accounting, finance and treasurer departments. The results of empirical testing using multiple regression analysis show that the effectiveness of internal controls, appropriateness of compensation, observance of accounting rules, management morality have no influence on the tendency of accounting fraud. Meanwhile, information asymmetry has a positive influence on the tendency of accounting fraud. The conclusions that can be obtained are 1) This study proves that there is an influence between information asymmetry on the tendency of accounting fraud, these results are consistent with previous research. In addition, this research is also in line with previous research which states that the suitability of compensation has no effect on the tendency of accounting fraud. 2) However, this study found things that contradict the hypotheses and theories and results of previous studies, that the effectiveness of internal controls, observance of accounting rules and management morality are not able to reduce the tendency of accounting fraud. This is due to a lack of awareness of the importance of internal control and accounting rules within the company
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PENGELOLAAN KEUANGAN MAHASISWA AKUNTANSI (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNPATTI DI KABUPATEN MALUKU BARAT DAYA) Engrith Grafelia Leunupun; Dwi Kriswantini; Lenci Madiuw
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 2 No 2 (2022): 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 (251.199 KB) | DOI: 10.30598/kupna.v2.i2.p125-133

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris hubungan antara literasi keuangan,uang saku, gaya hidup, dan gender dengan perilaku pengelolaan keuangan. Penelitian ini dilakukandengan mengambil sampel yaitu mahasiswa akuntansi PSDKU UNPATTI di Kabupaten MalukuBarat Daya. Teori yang digunakan dalam penelitian ni yaitu teori TPB. Jumlah sampel yang dipilihsebanyak 60, dengan hasil penelitian yaitu literasi keuangan, gaya hidup, dan gender tidak memilikihubungan secara partial dengan perilaku pengelolaan keuangan. Sedangkan uang saku memilikihubungan partial dengan perilaku pengelolaan keuangan. Namun secara simultan keempat variabelyakni literasi keuangan, uang saku, gaya hidup, dan gender memiliki hubungan dengan perilakupengelolaan keuangan.
Co-Authors Annisa Ode Dewi N Soepriadi Elna M Pattinaja Elna M. Pattinaja Elna Marsye Pattinaja Engko, Cecilia Engrith G Leunupun Erlinda Tehuayo Tehuayo Fanny Monica Anakotta Ferry H Basuki Hempry Putuhena Kamala Soleman Lenci Madiuw Muhammad F Laitupa Temalagi, Selva Theofilia F F Leiwakabessy Theofilia F. F. Leiwakabessy Theresia F Sitanala Tirza O Lenggono Trisna Sary Lewaru