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All Journal Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Accounting Research Unit (ARU JOURNAL) JURNAL EKONOMI BISNIS DAN MANAJEMEN Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Ekonomi Bisnis dan Manajemen Jurnal Akuntansi
USMANY, ALFRIN ERNEST MARTHEN
Universitas Pattimura
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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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.
Pengaruh Locus Of Control, Gaya Kepemimpinan, Komitmen Organisasi dan Etika Profesi terhadap Kinerja Auditor: Studi Kasus BPKP Maluku Hukom, Widya Frisca; Atarwaman, Rita J.D; Usmany, Alfrin Ernest Marthen
Accounting Research Unit (ARU Journal) Vol 5 No 1 (2024): 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/arujournalvol5iss1pp28-37

Abstract

This research aimed to understand influence of Job Satisfaction, Professionalism, Leadership Style, and Application of Information Technology towards Auditor Performance. Data was obtained by spreading questionaires to the auditors who work at BPKP of Maluku Representation Office. The questionaires were spreads to 62 respondents, but only 40 respondents which the data could be analyzed and processed. Data analysis of the research used multi-linear regression analysis. This research is consisted of dependent and independent variables. The dependent variable is Auditor Performance, and the independent variables are Locus Of Control, Leadership Style, Organizational Commitment and Professional Ethics. The result shows that Organizational Commitment has a negative effect on Auditor Performance, Leadership Style doesn't have effect on Auditor Performance. But another variable that is Locus Of Control and Professional Ethics have a positive and significant effect on Auditor Performance.
PERAN INVESTASI ASING LANGSUNG DALAM PEMBANGUNAN EKONOMI NEGARA BERKEMBANG: SEBUAH SINTESIS LITERATUR Usmany, Alfrin Ernest Marthen; Efita, Wetri; Kasman, Hendra; Setiawan, Rezi; Windreis, Christ
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.26343

Abstract

Investasi Asing Langsung (IAL) telah menjadi unsur krusial dalam pembangunan ekonomi negara berkembang. Artikel ini melakukan sintesis literatur untuk menyelidiki peran IAL dalam pertumbuhan ekonomi, dengan fokus pada dampaknya pada sektor-sektor kunci seperti industri, infrastruktur, dan lapangan pekerjaan. Hasil analisis menyoroti kontribusi positif IAL terhadap pengembangan industri dan infrastruktur, serta penciptaan lapangan pekerjaan. Namun, dampak sosial dan lingkungan yang kompleks juga perlu dipertimbangkan, termasuk perubahan pola kehidupan masyarakat lokal, ketidaksetaraan sosial, dan dampak negatif terhadap lingkungan. Artikel ini juga membahas upaya regulasi dan kebijakan pemerintah dalam mengelola risiko dan dampak negatif IAL sambil memastikan manfaat positifnya. Kesimpulannya, pendekatan holistik dan keseimbangan yang matang dalam regulasi dan kebijakan diperlukan untuk memastikan bahwa IAL berkontribusi pada pertumbuhan ekonomi yang berkelanjutan dan inklusif di negara berkembang..
DINAMIK KONSUMSI MAHASISWA PENERIMA KIP KULIAH: PENGARUH GAYA HIDUP, MENTAL ACCOUNITNG, DAN SELF MONITORING Hattu, Florence Lisa; Usmany, Alfrin Ernest Marthen
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.123-134

Abstract

Using a quantitative approach with purposive sampling method, data were collected from 84 respondents of 2022-2024 cohorts through online questionnaires and analyzed using multiple linear regression. Results show that lifestyle has a significant positive effect on consumptive behavior (t=4.244; sig.0.000), mental accounting has no effect (t=-1.029; sig.0.307), and self-monitoring has a significant positive effect (t=4.463; sig.0.000). The Adjusted R Square value of 0.448 indicates that the three variables explain 44.8% of the variation in consumptive behavior. These findings indicate that social pressure and the desire for environmental acceptance are more dominant in influencing consumptive behavior than financial categorization ability, thus requiring financial literacy assistance programs and strengthening self-control for KIP Kuliah scholarship recipients. This research extends previous studies by incorporating self-monitoring as a variable and demonstrates its paradoxical positive influence on consumptive behavior in the context of scholarship recipients facing social pressures. Keywords: Consumptive Behavior; KIP Kuliah; Lifestyle; Mental accounting; Self monitoring
Dinamika Efisiensi Pasar dan Kompleksitas Struktural Pada Pasar Saham dan Cryptocurrency Mahyudin, Roja Putera; Usmany, Alfrin Ernest Marthen
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 6 No 2 (2025): 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.v6.i2.p56-63

Abstract

This research aims to analyze the dynamics of market efficiency and structural complexity in traditional capital markets and digital asset markets through an econophysics approach. Utilizing the Multifractal Detrended Fluctuation Analysis (MFDFA) integrated with Empirical Mode Decomposition (EMD), this study examines daily data from the S&P 500, NASDAQ, Bitcoin, and Ethereum indices spanning from 2010 to 2024. The analytical results indicate that all tested assets are in a state of structural inefficiency, characterized by drastic variations in the generalized Hurst exponent (h(q))across various fluctuation orders. Although stock indices exhibit an average Hurst value near 0.5, the extreme singularity spectrum width (∆α > 0.8) proves the existence of non-linear scaling laws that reject the Efficient Market Hypothesis (EMH). Digital assets, particularly Bitcoin, demonstrate the highest degree of multifractality (∆α = 0.9352) and strong persistence (H = 0.5581), indicating the dominance of long-term memory and high sensitivity to speculation. These findings confirm the existence of "irrational exuberance" as proposed by Robert Shiller, where pricing mechanisms are driven more by herding behavior and information shocks than by fundamental values. The study concludes that modern financial markets, especially the cryptocurrency sector, possess a complex fractal structure that necessitates a non-linear risk management approach.
Co-Authors Atarwaman, Rita J. D. Atarwaman, Rita J.D Efita, Wetri Engko, Cecilia Engrith G Leunupun Erna, Wa FRANCO BENONY LIMBA Hattu, Florence Lisa Hendra Kasman, Hendra Hukom, Widya Frisca Jabida Latuamury Juwilda Febrianti 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