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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Khazanah Sosial Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Cita Ekonomika: Jurnal Ilmu Ekonomi JURNAL LENTERA AKUNTANSI ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Journal of Financial and Behavioural Accounting Al-MIKRAJ: Jurnal studi Islam dan Humaniora Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian kepada Masyarakat Manis : Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan Equivalent : Journal of Economic, Accounting and Management International Journal of Economics, Management and Accounting
Hempry Putuhena
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pattimura, Ambon
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Professional Judgment Dan Skeptisme Profesional Terhadap Kemampuan Auditor Internal Pemerintah Dalam Mendeteksi Kecurangan Elna Marsye Pattinaja; Senda Leatemia; Muhammad F Laitupa; Hempry Putuhena
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 5 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i5.1217

Abstract

Penelitian ini bertujuan untuk menguji secara empiris Pengaruh Professional Judgment dan Skeptisme Profesional terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Kecurangan. Populasi dalam penelitian ini adalah auditor internal pemerintah yang bekerja di Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Maluku. Teknik pengambilan sampel dilakukan dengan menggunakan sampling jenuh, sehingga diperoleh sampelnya adalah semua auditor internal pemerintah yang bekerja pada Kantor BPKP Perwakilan Propinsi Maluku. Metode analisis yang digunakan yaitu Analisis Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa Professional Judgment tidak berpengaruh positif dan tidak signifikan terhadap Kemampuan Auditor internal pemerintah Mendeteksi Kecurangan dan Skeptisme Profesional berpengaruh positif dan signfikan terhadap Kemampuan Auditorinternal pemerintah Mendeteksi Kecurangan. Kata Kunci : Professional Judgment, Skeptisme Profesional, Auditor Internal Pemerintah, Kecurangan
PENINGKATAN KETERAMPILAN PENYUSUNAN LAPORAN KEUANGAN UKM MENGGUNAKAN APLIKASI BERBASIS ANDROID Jefry Gasperzs; Franco Benony Limba; Cecilia Engko; Yuyun Layn; Paskanova Christi Gainau; Ribka Bonara; Hempry Putuhena
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 28, No 1 (2022): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v28i1.33204

Abstract

Era digital yang sarat dengan perkembangan teknologi harus dimanfaatkan untuk meningkatkan profit usaha mikro dan kecil. Meskipun covid-19 turut menggoncang keberadaan usaha mikro dan kecil di era ini namun pelaku usaha tetap berupaya menjalankan usahanya. Salah satu upaya adalah memanfaatkan aplikasi android untuk mencatat transaksi. Sebagian pelaku usaha belum memahami pemanfaatan aplikasi ini. Tujuan pengabdian masyarakat ini adalah meningkatkan kesadaran dan keterampilan pelaku usaha dalam memanfaatkan aplikasi keuangan berbasis android “Akuntansi UKM” untuk menghasilkan laporan keuangan. Subjek sasaran adalah mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pattimura yang sebagiannya merupakan pelaku usaha. Metode yang digunakan adalah pembelajaran layanan yang di dalamnya melibatkan penyajian materi (ceramah) dan pendampingan. Ceramah ditujukan untuk menyampaikan teori dan disertai dengan tanya-jawab serta diikuti dengan demonstrasi aplikasi Akuntansi UKM. Pendampingan dilakukan pada sesi praktik yang diisi dengan penyelesaikan kasus. Proses pengoperasian aplikasi Akuntansi UKM berjalan dengan baik. Pelatihan mampu meningkatkan keterampilan peserta dalam mengoperasikan aplikasi berbasis android. Hal ini dibuktikan melalui aksi mahasiswa sebelum dan sesudah mengenal Aplikasi untuk UKM. Sebelum tim melakukan demonstrasi aplikasi dan pendampingan, peserta mengalami kesulitan dalam menginput transaksi namun setelah demonstrasi dan pendampingan dilakukan, peserta mampu menginput transaksi secara mandiri dan antusias. Kata kunci: Pelatihan, Akuntansi UKM, Android, Laporan Keuangan
Fraud In The Provision of Health Services In Hospitals During The Covid-19 Pandemic: The Government Sector Elna Marsye Pattinaja; Fanny Monica Anakotta; Hempry Putuhena; Muhammad Fadila Laitupa; Sujatmiko Wibowo
Khazanah Sosial Vol 5, No 1 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.673 KB) | DOI: 10.15575/ks.v5i1.24007

Abstract

Fraud is currently rife, not only in the private sector but also in the government sector. The government sector, which is the central point in this research, is the world of health, especially hospitals, related to procuring goods and services for covid 19. This study aimed to analyze the factors that affect the procurement of goods and services during the covid 19 pandemic. This casual-comparative research type is research with the characteristics of the problem in the form of a cause-and-effect relationship between two or more variables. The study was conducted at six government hospitals in Maluku Province. The study results indicate significant fraud related to procuring goods and services for covid 19. Thus, the quality of the committee, systems and procedures, environment, internal control, and organizational commitment affect the prevention of fraud in procuring goods in hospitals in Maluku province, Indonesia.
Determinan Kinerja Karyawan: Studi Kasus Pada Karyawan Perusahaan Leasing Hempry Putuhena
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.17868

Abstract

Latar Belakang: Proses bisnis perusahaan jasa mengedepankan pelayanan secara langsung antara karyawan dengan konsumen yang nantinya konsumen dengan mudah mengidentifikasi dan menilai kualitas kinerja karyawan. Perusahaan leasing perlu untuk mengetahui penyebab kinerja karyawan yang dimiliki sehingga dapat melayani pelanggan secara baik, dan selain itu mampu menjaga kinerja menuju pencapaian tujuan.Tujuan: Penelitian ini untuk melihat apakah variabel kompensasi, work engagement, konflik kerja, dan motivasi memberikan dampak terhadap kinerja karyawan.Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif. Responden yang digunakan adalah karyawan perusahaan leasing di kota Ambon dengan total data yang diperoleh sebanyak 80 karyawan. Pengelolaan data penelitian dan pengujian hipotesis menggunakan regresi linier berganda menggunakan aplikasi SPSS.Hasil Penelitian: Sesuai dengan proses pengujian dan hasil yang diperoleh terlihat bahwa secara parsial variabel kompensasi, work engagement, konflik kerja, dan motivasi berpengaruh positif terhadap kinerja karyawan. Variabel-variabel tersebut perlu menjadi perhatian penuh oleh perusahaan karena memberikan nilai koefesien determinasi sebesar 94,8% berpengaruh terhadap kinerja karyawan.Keaslian/Kebaruan Penelitian: Perusahaan jasa memberikan pelayanan yang dapat dilihat dan dinilai langsung oleh konsumen. perusahaan dapat meningkatkan kinerja karyawan dengan berbagai macam cara. penelitian ini membuktikan bahwa dengan Komponensasi, work engagement, konflik kerja, dan motivasi perlu menjadi perhatian pada perusahaan leasing yang berada di kota Ambon.
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
EVALUASI PEMBELAJARAN PADA KONDISI EXTRAORDINARY: PERSPEKTIF MAHASISWA AKUNTANSI Hempry Putuhena
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The extraordinary event that is currently happening is the COVID-19 pandemic. The existence of the COVID-19 pandemic has an impact on all levels. One that has a significant impact is the learning method. Online learning does not necessarily run well, some universities face various kinds of obstacles. This study aims to find out how extraordinary conditions that are currently occurring, such as the Covid-19 pandemic, have an impact on the lecture process for accounting students. This study uses surveys and research data obtained by using questionnaires filled out online by students using GoogleForm. 242 accounting students who responded to the survey conducted. The result of this study indicate that the teaching and learning aspect needs to be a full concern for the department because it is still constrained by the internet network, the lecturer capability aspect during online lectures is still of high quality, and the infrastructure aspect is an aspect that needs to be considered by the department because not all students have the same economic background. So that these three aspects need to be considered by the department so that online lectures can run well.
Profession as Accounting for Non-Accounting Graduates Putuhena, Hempry; Pattinaja, Elna M; Fauzan S, M Rifhki; Kilay, Trisye N
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.7842.2024

Abstract

The challenges of finding work are getting harder every day, and accounting graduates face intriguing issues as a result of the intense competition for available positions and remarkable problems. From the perspective of non-accounting graduates, this study provides a deeper analysis of the phenomenon that takes place in the accounting industry. Numerous industries that use non-accounting graduates as accountants frequently experience this situation. Eleven non-accounting graduates from various firms will be interviewed as part of a qualitative approach to address this situation. This study reveals that their lack of prior accounting knowledge stems from their varied educational backgrounds, such as; their motivation to stay in their current position comes from both internal and external sources; their lack of prior computer knowledge and proficiency is a barrier; and, finally, their adaptation process is facilitated by co-workers and independent self-education through educational materials or courses. It is hoped that as this research advances, both qualitative and quantitative methods will be used to help understand this phenomenon comprehensively.
KINERJA LINGKUNGAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN Putuhena, Hempry; Fauzan, M Rifkhi; Zalni, Zalni
Jurnal Cita Ekonomika Vol 18 No 1 (2024): Cita Ekonomika: Jurnal Ilmu Ekonomi
Publisher : Jurusan Ekonomi Pembangunan, FEB Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51125/citaekonomika.v18i1.11625

Abstract

Disclosure of information is not only limited to financial, non-financial aspects in the current era contain information that is essential for companies, especially to add value in the eyes of stakeholders. This research aims to see the influence of environmental performance, CSR disclosure, and dividend payout ratio on company value. The samples of consumer goods companies that can be observed during the 2019-2022 period are 12 companies. Testing using multiple linear regressions found that environmental performance, CSR disclosure, and dividend payout ratio had no effect on company value. Investors can see the determinants of company value, but this research did not find that the variables in this research could explain this, so there were 96.2% variables outside this research that could explain the relationship with company value.
Pengaruh Penerapan Standart Akuntansi Pemerintah, Sistem Akuntansi Keuangan Daerah dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan Noor, Ikke Habibaty; Putuhena, Hempry
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 5 No 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.6676

Abstract

The quality of financial reports will describe the responsibility and capabilities of companies and agencies. The government has set policies regarding financial reports, where ideal financial reports must meet government accounting standards, regional accounting systems, and competent human resources. So the purpose of the study is to see the influence of the application of government accounting standards, regional financial accounting systems and HR competencies on the quality of financial reports. The research method uses a quantitative approach with data processing using IBM SPSS version 22. The results of the study show that the application of government accounting standards and regional financial accounting systems can improve the quality of financial reports, but HR competencies can significantly reduce the quality of financial reports. SAP, regional financial accounting systems, and HR competencies can simultaneously significantly reduce the quality of financial reports at Puskesmas throughout Pekalongan Regency. The contribution given by the application of government accounting standards, regional financial accounting systems and HR competencies in improving the quality of financial reports is High.
Do the Disclosure of Environmental Management Accounting and Independent Assurance Affect Profitability? Hempry Putuhena; Leonard D. M. Sangur; M. Rifkhi Fauzan S; Paskanova C Gainau
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.430

Abstract

This study aims to examine the effect of water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures on Return On Equity. (ROE). This study provides information about entities that are socially responsible and whether their financial performance will improve or not after the implementation of corporate social and environmental activities. The independent variables in this study are water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures. ROE in this study is the dependent variable. The secondary data required for the study comes from the sustainability reports of 35 companies in 2023, and then the relationship between the independent and dependent variables is tested using EViews. The results of data management in the study indicate that there is an effect between water usage, waste generated, and environmental expenditures on ROE, thus supporting H1, H4, and H6. This condition is reversed with energy consumption, carbon emissions produced, and independent Assurance, where these three variables do not have an effect on ROE, proving that H2, H3, and H5 are not supported. The implication of this study is that management can achieve sustainable profits by disclosing activities that support environmental sustainability and using independent parties to guarantee the sustainability reports that have been created, thereby gaining more trust from stakeholders, which affects ROE.
Co-Authors Anakotta, Fanny M Anakotta, Fanny Monica Bonara, Ribka Shintia Febrianti Dwi Kriswantini Dwi Kriswantini Elna Marsye Pattinaja Elna Marsye Pattinaja Elna Marsye Pattinaja Engko, Cecilia Fanny Monica Anakotta Fauzan S, M Rifhki Fauzan Z, M. Rifkhi Fauzan, M. Rifkhi FRANCO BENONY LIMBA Gainau, Paskanova C Gainau, Paskanova Christi Herwinda, Gading Putri Husein, Hartina Jefry Gasperzs Josefien Viotty Radianto, Amelia Kamarudin, Sitti F Kamarudin, Sitti Fatimah Kilay, Trisye N Kilay, Trisye Natalia Killay, Trisye N Kriswantini, Dwi Leonard D. M. Sangur M. Rifkhi Fauzan S Ma'ruf, Dian Marlyn Paru, Sara Muhammad F Laitupa Muhammad Fadila Laitupa Noor, Ikke Habibaty Paskanova C Gainau Pattinaja, Elna M Ribka Bonara Ribka Shintia Febrianti Bonara Senda Leatemia Sitti Fatimah Kamaruddin Sujatmiko Wibowo Sulmi Magfirah, Sulmi Talaohu, Ahmad Rifani Usmany, Paul Yuyun Layn Zalni Zalni, Zalni