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USMANY, ALFRIN ERNEST MARTHEN
Universitas Pattimura
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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AKUNTABILITAS PENGELOLAAN DANA DESA PADA MASA PANDEMI COVID-19 DALAM THEORY OF PLANNED BEHAVIOR FRANCO BENONY LIMBA; SHELLA GILBY SAPULATTE; ALFRIN ERNEST MARTHEN USMANY
JURNAL AKUNTANSI DAN KEUANGAN Vol 9 No 2 (2020): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v9i2.1310

Abstract

Accountability of government officers in managing Village Funds during the covid-19 pandemic has become a public concern. The aim of this research is to test the factors that influence the intention of the village officers in the Teon Nila Serua (TNS) Distric to be accountable in managing the village’s fund. The samples technique used is the saturated sample, so, all of the population became the sample. The samples used in this study are 118 vilagge officers who have involved in managing at village’s funds during the covid-19 pandemic. The data were collected through the questionnaires and the method used in examining the model and hypothesis was the Partial Least Square (PLS). This research shows that there a positive and significant influence of attitude towards accountability, subjective norms and self efficacy toward the intention to be accountable in managing village’s funds. In addition, SPSS test shows that all of the three determinants are simultaneously have an impact on the intention according to theory of planned behavior.
Analysis of Determinants of Audit Delay in Trade, Service and Investment Companies in the Covid-19 Pandemic (Empire Study on the Indonesia Stock Exchange) Linda Grace Loupatty; Theresia Febiengry Sitanala; Alfrin Ernest Marthen Usmany
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5360

Abstract

The purpose of this study is to empirically prove the factors that influence the occur-rence of audit delays for companies in the trade, services and investment sectors during the COVID-19 pandemic. The research was conducted at the Indonesia Stock Exchange, where the dependent variables are Return on Assets (ROA), Debt to Total Asset Ratio (DAR), company size and KAP reputation. And the independent variable is audit delay. This research is qualitative research using secondary data in the form of an annual report in 2020. The da-ta analysis method uses multiple regression. And the research results show that Return On Assets (ROA) has a significant effect on audit delay. Meanwhile, Debt to Total Asset Ratio (DAR), Firm Size and KAP Reputation have no significant effect on audit delay.
Pengaruh Kompleksitas Tugas Audit dan Skeptisme Profesional Terhadap Kualitas Hasil Audit (Study Empiris Pada Auditor BPK Perwakilan Provinsi Maluku) Alfrin Ernest Marthen Usmany; Engrith Grafelia Leunupun
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 2 No 1 (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 (464.314 KB) | DOI: 10.30598/kupna.v2.i1.p12-30

Abstract

Penelitian ini bertujuan untuk untuk menganalisis pengaruh kompleksitas tugas audit terhadap kualitas hasil audit Auditor BPK Perwakilan Provinsi Maluku, dan menganalisis pengaruh profesional skeptisme terhadap kualitas hasil audit Auditor BPK Perwakilan Provinsi Maluku. Populasi dalam penelitian ini adalah seluruh auditor BPK Perwakilan Propinsi Maluku. Jumlah auditor BPK Perwakilan Provinsi Maluku sebanyak 32 Auditor, dan kesemuanya dijadikan sebagai sampel. Terdapat hubungan negatif namun tidak signifikan kompleksitas tugas audit terhadap kualitas hasil audit sehingga hipotesis yang diusulkan dalam penelitian ini ditolak. Hal ini dibuktikan dengan nilai koefisien sebesar - 0,0860dan nilai p-value sebesar 0,534, selain itu juga terdapat hubungan positif dan signifikan skeptisme profesional terhadap kualitas hasil audit sehingga hipotesis yang diusulkan dalam penelitian ini diterima. Hal ini dibuktikan dengan nilai koefisien sebesar 0,831dan nilai p-value sebesar 0,001.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Jabida Latuamury; Alfrin Ernest Marthen Usmany
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 2 No 1 (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 (622.144 KB) | DOI: 10.30598/kupna.v2.i1.p44-63

Abstract

Perpajakan Indonesia memiliki potensi sangat besar, dengan sumber penerimaan pajak meliputi pajak pusat dan pajak daerah, namun kondisi perpajakan Indonesia masih cukup mengkhawatirkan dikarenakan tingkat kepatuhan wajib pajak terus mengalami penurunan selama beberapa tahun terkahir. Mekanisme pelaporan yang belum optimal dapat mempengaruhi posisi perpajakan yang bermanfaat bagi kelangsungan pembangunan nasional. Oleh karena itu penelitian ini bertujuan menganalisis Pengaruh Pengetahuan Perpajakan, Sanksi dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak (Studi Empiris Pada UMKM di Kota Ambon). Metode penelitian menggunakan model regresi berganda dengan pengujian hipotesis meliputi pengetahuan perpajakan, sanksi dan kesadaran wajib pajar dalam membayar pajak. Hasil penelitian menunjukkan bahwa parameter penelitian pengetahuan perpajakan, sanksi dan kesadaran wajib memiliki pengaruh signfikan terhadap kepatuhan membayar pajak dengan model regresi yang memiliki koefisien dan konstanta model yang kuat dan signifikan pada taraf kepercayaan 95%. Pengetahuan mengenai peraturan perpajakan, sanksi dan kesadaran pajak memiliki pengaruh positif dalam meningkatkan kemauan wajib pajak untuk membayar pajak, karena wajib pajak yang sudah memahami peraturan perpajakan.
PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMITMEN PROFESIONAL TERHADAP PERILAKU DISFUNGSIONAL AUDIT Tetelay, Fransisca Frolyn; Atarwaman, Rita J. D.; Usmany, Alfrin Ernest Marthen
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 4 No 1 (2023): 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 | DOI: 10.30598/kupna.v4.i1.p1-16

Abstract

A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Tekanan Anggaran Waktu dan Komitmen Profesional terhadap Perilaku Disfungsional Audit (Studi Empiris Pada Inspektorat Provinsi Maluku dan Inspektorat Kota Ambon). Data diperoleh dengan menyebar kuesioner kepada auditor pemerintah yang bekerja di Inspektorat Provinsi Maluku dan Inspektorat Kota Ambon. Kuesioner disebar kepada 33 responden, analisis dalam penelitian menggunakan analisis regresi linier berganda dengan program SPSS versi 26. Penelitian ini terdiri dari variabel dependen dan independen. Variabel dependen adalah Perilaku Disfungsional Audit, dan variabel independennya adalah Tekanan Anggaran Waktu dan Komitmen Profesional. Hasil penelitian ini menunjukkan bahwa Tekanan Anggaran Waktu dan Komitmen Profesional berpengaruh secara positif dan signifikan terhadap Perilaku Disfungsional Audit.
PENGARUH PERGANTIAN MANAJEMEN DAN FINANCIAL DISTRESS TERHADAP AUDITORSWITCHING SECARA VOLUNTARY Erna, Wa; Atarwaman, Rita J. D.; Usmany, Alfrin Ernest Marthen
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 4 No 1 (2023): 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 | DOI: 10.30598/kupna.v4.i1.p45-60

Abstract

This study aims to obtain empirical evidence of the effect of management change and financial distress on voluntary auditor switching. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the 2013-2021 period. The number of samples was 7 companies with 9 years of observation and obtained 63 observations. The sampling method used purposive sampling. Auditor switching in this study uses a dummy variable proxy. The analysis technique was carried out using logistic regression analysis techniques using the SPSS version 25 application. The results of the study show that management turnover has no significant effect on auditor switching. Financial distress has no significant effect on auditor switching.
A Literature Review on Precision Data, Political Economy, and Digital Culture Usmany, Paul; Usmany, Alfrin Ernest Marthen; Ariyanto, Komang
Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan Volume 11, Nomor 2 Juli 2024
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/sosialisasi.v1i2.62793

Abstract

Precision data plays a crucial role in shaping public policies, which have a positive impact on economic dynamics and social structures. Fostering an inclusive and thriving digital culture enhances communication and public participation in political and economic processes, leading to better decision-making that is responsive to people's needs. This article aims to explore the relationship between precision data, political economy, and digital culture, and how the utilisation of precision data influences the dynamics of political economy within digital culture. It aims to understand how data and new technologies influence village development, rural revitalization, and communication in the digital era. The research employs a literature review method, analyzing previous relevant research articles. The findings demonstrate that Digital Development Precision can effectively assess and analyse indicators of the achievement of Sustainable Development Goals in rural areas. There is also a strong correlation between markets and politics, which shape political actions and incentives. Market structures significantly impact political behaviour. Within the context of rural revitalization, big data has accelerated change by digitising rural development communication, bringing about improvements in various aspects of rural society and transforming the pattern of political communication through social media platforms. This transformation enables effective communication with target audiences. 
Pengaruh Sistem Pengawasan Pelaksanaan Pemeriksaan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Café dan Resto di Kota Ambon Kambuno, Alvind Gebryel; Temalagi, Selva; Usmany, Alfrin Ernest Marthen
Accounting Research Unit (ARU Journal) Vol 6 No 1 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss1pp78-86

Abstract

Kepatuhan wajib pajak merupakan sebuah tindakan yang mencerminkan patuh dan sadar terhadap ketertiban dalam kewajiban perpajakan wajib pajak.Penelitian ini bertujuan untuk menguji secara empiris Pengaruh Sistem Pengawasan Pelaksanaan Pemeriksaan terhadap kepatuhan wajib pajak Café dan Resto di Kota Ambon.Metode yang digunakan dalam penelitian ini adalah kuantitatif. Populasi yang digunakan dalam penelitian ini yaitu seluruh wajib pajak Café dan Resto yang terdaftar di Dispenda Ambon. Sampel penelitian yang digunakan seluruh wajib pajak Café dan Resto di Kota Ambon yang menggunakan PDT. Pengambilan sampel ditentukan dengan teknik purposive sampling. Jumlah sampel yang digunakan sebanyak 33 sampel. Jenis data yang digunakan adalah data Primer yang diperoleh dari penyebaran kuesioner. Data analisis Berdasarkan hasil penelitian ini didapat dari Statistik Deskriptif danUji kualitas data. rancangan pengujian hipotesis yang digunakan adalah uji Normalita, Uji multikolnieritas, Uji heteroskedastisitas, Uji signifikansi parsial(Uji t) dan Uji koefisien Determinasi (R2).Diketahui Sistem Pengawasan Pelaksanaan Pemeriksaaan dan Kesadaran Wajib pajak tidak berpengaruh signifikan terhadap kepatuhan Wajib pajak Café dan Resto di Kota Ambon.
PENGARUH SISTEM PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BANK DI KOTA AMBON) Saiselar, Stenly Rival; Atarwaman, Rita J. D.; Usmany, Alfrin Ernest Marthen
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.21-39

Abstract

This research aims to empirically test the influence of the internal control system, Whistleblowing System and Good corporate governance on fraud prevention, as well as test whether individual morality is able to moderate the internal control system, Whistleblowing System and Good corporate governance on fraud prevention. The sample in this study was 37 bank employees at Bank BRI, BTN, Mandiri and BPD Maluku. The sampling technique uses Pruposive Sampling by determining samples based on certain criteria. Data analysis techniques use SPSS 23 software. The research results show that the internal control system, Whistleblowing System and Good corporate governance have no effect on fraud prevention. while individual morality is able to moderate the influence of the internal control system, Whistleblowing System and Good corporate governance on fraud prevention.
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2020-2022) Palijama, Febiyanti; Usmany, Alfrin Ernest Marthen
Jurnal Akuntansi Vol 11 No 1 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.1.49-58

Abstract

The company's financial performance is one of the factors that can be used to see the company's condition in a certain period in generating profits. The ratio used to measure financial performance is Return On Asset (ROA). This study aims to empirically examine the effect of capital structure, liquidity and company size on the financial performance of Telecommunication subsector companies listed on the IDX in 2020-2022. This research uses quantitative methods using secondary data. The population used is all telecommunication subsector companies listed on the IDX in 2020-2022 totaling 21 companies with 63 samples. The results of this study indicate that capital structure has a negative effect on financial performance, liquidity has no effect on financial performance, and company size has a positive effect on financial performance.
Co-Authors Atarwaman, Rita J. D. Atarwaman, Rita J.D Efita, Wetri Engrith G Leunupun Erna, Wa FRANCO BENONY LIMBA Hattu, Florence Lisa Hendra Kasman, Hendra Hukom, Widya Frisca Jabida Latuamury Kambuno, Alvind Gebryel Komang Ariyanto LINDA GRACE LOUPATTY Mahyudin, Roja Putera Palijama, Febiyanti Saiselar, Stenly Rival Setiawan, Rezi SHELLA GILBY SAPULATTE Sitanala, Theresia Febiengry Temalagi, Selva Tetelay, Fransisca Frolyn Usmany, Paul Windreis, Christ