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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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Pelatihan Penyusunan Laporan Keuangan Berbasis Aplikasi LAMIKRO pada Kelompok UMKM Kepulauan Banda Neira: Training on Preparing Financial Reports Based on the LAMIKRO Application for the MSME Group in the Banda Neira Islands Putuhena, Hempry; Kilay, Trisye Natalia; Zalni, Zalni
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 11 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i11.7815

Abstract

The government is very optimistic about developing MSMEs by utilizing technological advances. One method taken is to use applications in preparing financial reports. The preparation of financial reports begins with identifying economic events to presenting information for economic decision making. The LAMIKRO application is based on SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) which must be met by MSMEs in preparing financial reports. With this activity, it is hoped that it can help MSME actors to be able to prepare financial reports based on the LAMIKRO application. The method used is by providing tutorials and assistance to MSME actors. This activity received a good response from partners and MSME actors so that they were very enthusiastic in participating in this activity. It is hoped that in the future it can provide an understanding of other themes that can be implemented by MSME actors in order to develop their businesses.
Is Work Life Balance Matter in Accounting Profession? Putuhena, Hempry; Fauzan S, M Rifkhi; Zalni; Kriswantini, Dwi
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

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

Abstract

This study investigates the impact of work involvement, work engagement, and work satisfaction on work-life balance within the accounting profession. Additionally, it proposes strategies to support employees in achieving a healthy balance and identifies key factors contributing to workplace changes that influence work-life balance. The relationships between the independent and dependent variables were analyzed using SPSS, based on a sample of 54 accounting professionals with diverse work experiences. The findings reveal that work involvement and work engagement have a positive effect on work-life balance, whereas work satisfaction does not exhibit a significant impact. Hypothesis testing results confirm that only the first two hypotheses were supported, while the third was rejected. The novelty of this study lies in its focus on work-life balance within the accounting profession, a field characterized by high workloads and stringent accuracy demands.
Pemanfaatan Teknologi Artificial Intelligence (AI) DeepSeek dan Connected Papers bagi mahasiswa dalam menyelesaikan Tugas Akhir Husein, Hartina; Usmany, Paul; Putuhena, Hempry
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 3 (2025): PRAXIS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/evcvhn95

Abstract

The development of Artificial Intelligence (AI) has entered all levels of society. The academic world is greatly affected by this development. This activity aims to provide an understanding of AI tools, namely DeepSeek and Connected Papers for students to be able to complete their final assignments. With a good understanding of these two tools, students can complete their final assignments effectively. This activity was carried out boldly using zoom and was invited by 25-30 participants. Participants in this activity are students who are completing their final assignments. This activity consists of three stages, namely evaluation before training, delivery of materials, and evaluation after training. The evaluation results showed an increase in understanding and how DeepSeek and Connect Papers work for students who had never heard of these two tools. This activity is expected to be carried out periodically and use different tools so that it becomes an alternative way for students to work in compiling final assignments effectively
Peningkatan Literasi Siswa SMKN 6 Ambon terhadap Profesi Akuntansi: Pengabdian Ribka Shintia Febrianti Bonara; Zalni; Hempry Putuhena
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.985

Abstract

This Community Service (PKM) activity aims to enhance the accounting profession literacy among students of SMKN 6 Ambon through educational and participatory approaches. The initiative is based on the critical need for vocational students to deeply understand the scope of the accounting profession, including its challenges and opportunities in the digital era. The implementation method includes interactive material presentations, group discussions, and evaluations using pre-tests and post-tests. The program also involves alumni as inspirational speakers to provide real-world insights into career readiness. Evaluation results indicate improved student understanding and interest in accounting careers, demonstrating the program’s effectiveness in supporting vocational students' future job preparedness.
Dampak Financial Technology Pada Cash Flow Komunitas UMKM Kabupaten Sleman DIY Herwinda, Gading Putri; Putuhena, Hempry
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1282

Abstract

Fintech menjelma menjadi bagian yang terpisahkan bagi pelaku UMKM di kabupaten sleman. berbagai layanan seperti pembayaran digital sampai dengan investasi berbasis platform sangat membantu keberlanjutan UMKM. penelitian ini bertujuan melihat dampak fintech pada cash flow UMKM. untuk menjawab tujuan ini digunakan pendekatan deskriptif kuantitatif dengan 100 responden yakni pelaku UMKM. hasil penelitian ini menunjuhkan bahwa pertama, mayoritas responden pelaku UMKM di Kabupaten Sleman sangat sering menggunakan layanan fintech seperti e-wallet dan mobile banking dalam aktivitas transaksi usaha mereka. kedua, fintech memberikan dampak dalam membantu para pelaku usaha memantau dan mengelola pemasukan serta pengeluaran secara lebih mudah dan efisien. ketiga, fintech sangat membantu dalam pencatatan pemasukan dan pengeluaran usaha. keempat, layanan fintech memberikan pengaruh dalam mempercepat proses penerimaan pembayaran dari pelanggan. kelima, penggunaan fintech pembayaran secara signifikan meningkatkan efisiensi dalam pembuatan dan akses laporan keuangan usaha. hasil penelitian ini diharapkan menjadi informasi yang sangat penting bagi pelaku UMKM karena fintech bukan hanya sekadar alat pembayaran, melainkan juga merupakan komponen penting dalam proses manajemen bisnis yang menunjang peningkatan daya saing UMKM di pasar lokal maupun lebih luas.
Peran Pelatihan dalam Memoderisasi Pengaruh Pengetahuan Perpajakan terhadap Kinerja Relawan Pajak Kantor Wilayah DJP PAPABRAMA Ma'ruf, Dian; Anakotta, Fanny Monica; Putuhena, Hempry
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.948

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan perpajakan terhadap kinerja relawan pajak, serta menguji secara empiris peran pelatihan sebagai variabel moderasi dalam hubungan tersebut pada relawan pajak di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Papua, Papua Barat, dan Maluku (PAPABRAMA). Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah convenience sampling. Jenis data yang dikumpulkan merupakan data primer. Populasi dalam penelitian ini berjumlah 119 relawan pajak di wilayah kerja DJP PAPABRAMA, dengan jumlah sampel sebanyak 102 relawan pajak. Pengolahan data dilakukan menggunakan perangkat lunak Smart Partial Least Square (SmartPLS 4), dengan instrumen pengumpulan data berupa kuesioner yang diukur menggunakan skala Likert. Hasil analisis menunjukkan bahwa pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kinerja relawan pajak. Namun demikian, pelatihan tidak terbukti secara statistik mampu memoderasi pengaruh pengetahuan perpajakan terhadap kinerja relawan pajak
Pengukuran Kinerja Berbasis Balance Scorecards pada Perusahaan Terindeks IDX-30 di BEI Hempry Putuhena; Sitti Fatimah Kamaruddin; Dwi Kriswantini
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1284

Abstract

Abstract : Performance measurement focused on finance is outdated as a competitive tool. Financial and non-financial performance measurement, as included in the balanced scorecard, is now relevant. Companies are encouraged to focus not only on financial aspects but also on non-financial ones. This study aims to examine the performance of companies listed on the IDX-30 using the balanced scorecard method. To address this, a content analysis approach was conducted using annual reports and the 2023 sustainability report. The results of this study indicate that the performance of the 30 companies is strong and interconnected across learning and growth, business processes, customers, and finance perspectives. Future researchers are expected to utilize primary data to examine non-financial aspects (learning and growth, business processes, and customers) to complement secondary data for measuring financial performance. Abstrak : Pengukuran kinerja berfokus pada keuangan sudah usang untuk digunakan sebagi alat untuk bersaing. Pengukuran kinerja berbasis keuangan dan non keuangan yang muat dalam balance score card menjadi relevan sekarang ini. Perusahaan dituntun tidak hanya fokus pada aspek finansial tetapi juga non finansial. Penelitian ini bertujuan untuk melihat bagaimana kinerja perusahaan yang terdaftar pada IDX-30 dengan metode balance scorecard. guna menjawab hal itu, dilakukan dengan pendekatan analisis konten yang bersumber dari laporan tahunan dan laporan berkelanjutan tahun 2023. Hasil penelitian ini menunjukan bahwa kinerja 30 perusahan memiliki kinerja yang baik dan saling berhubungan antar perspektif pembelajaran dan pertumbuhan, proses bisnis, pelanggan, dan keuangan. Bagi peneliti kedepan diharapkan dapat gunakan data primer untuk melihat aspek non finansial (perspektif pembelajaran dan pertumbuhan, proses bisnis, dan pelanggan) sehingga dapat melengkapi data sekunder untuk mengukur kinerja finansial.
THE THE EFFECT OF EMOTIONAL INTELLIGENCE AND SELF-EFFICACY ON THE ETHICAL JUDGMENT OF FUTURE ACCOUNTANTS IN EASTERN INDONESIA Putuhena, Hempry; Marlyn Paru, Sara; Josefien Viotty Radianto, Amelia
Manis: Jurnal Manajemen dan Bisnis Vol 9 No 1 (2025): MANIS : Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.9.1.1-9

Abstract

Ethical decision making is a very crucial decision by an accountant. Ethical decisions have a moral content that must be upheld by accountants. The purpose of this study is to investigate the impact of emotional intelligence and self-efficacy on the ethical judgment of future accountants in Eastern Indonesia. The focus of eastern Indonesia refers to the potential for the region to develop in the future. This study uses a quantitative approach with data management using SPSS. 116 respondent data were processed using SPSS and showed that emotional intelligence had no effect on ethical judgment while self-efficacy had a negative effect on the ethical judgment of future accountants in eastern Indonesia. The limitation of this study is that the respondents came from 2 universities in eastern Indonesia, so that in the future, in order to enrich the results of similar studies, further researchers can use many respondents in different locations
MOTIVASI BELAJAR DAN KUALITAS PELAYANAN DOSEN, PENGARUHNYA PADA LITERASI KEUANGAN MAHASISWA AKUNTANSI UNIVERSITAS PATTIMURA: LEARNING MOTIVATION AND QUALITY OF LECTURER SERVICE, ITS INFLUENCE ON FINANCIAL LITERACY OF PATTIMURA UNIVERSITY ACCOUNTING STUDENTS Putuhena, Hempry; Fauzan, M. Rifkhi; Zalni, Zalni
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.574-582

Abstract

Financial literacy focuses on understanding and implementing financial concepts it in real life. This study aims to examine the influence of learning motivation and service quality of lecturers on student financial literacy. These two variables are very rarely investigated by previous studies. To answer these questions quantitative research methods using the SPSS application. Questionnaires used to be processed with SPSS to answer research questions from as many as 192 respondents. 192 respondents were Pattimura University accounting students who were studying in the even semester of 2022/2023 and were willing to voluntarily become respondents. The results show that motivation affects literacy while the financial quality of lecturer services does not affect financial literacy. Thus, the lecturer always fosters a spirit of student motivation in the activities of each lecture so that students continue to increase their understanding of financial literacy
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 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.
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