Article Per Year (5 Year)
p-Index From 2020 - 2025
1.713
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Kompetitif Jurnal Indovisi
Loupatty, Linda Grace
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PELATIHAN AKUNTANSI DESA BAGI PARA APARATUR PEMERINTAH NEGERI DI WILAYAH KECAMATAN LEITIMUR SELATAN KOTA AMBON Usmany, Paul; Loupatty, Linda Grace; Usmany, Alfrin E. M.
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 1 (2024): Kolaborasi Inovasi, Edukasi, dan Pemberdayaan Menuju Penguatan Kapasitas Masyar
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i1.1735

Abstract

Community ServiceCommunity Service (PkM) is basically the social responsibility of the higher education academic community to help the community solveacademic community of higher education to help the community in solvingproblems faced or in developing their potentials.that they have. Within this framework, the community service activities ofcommunity service activities of the Faculty of Economics and Business Pattimura University organized "Village Accounting Training forState Government Apparatus in the South Leitimur District of Ambon City".The objectives of organizing this PkM are to: 1) improveinsights, knowledge, and abilities of the state government apparatus through alternativeaccounting learning alternatives as a basis for understanding in organizing accounting records according to generally accepted accounting principles and preparing financial reports.accounting principles and prepare financial statements; and 2) provide knowledge, and technical accounting skills to civil servants so that they can be accountable to the government.apparatus so that they can accurately account for the realization of the APBDes implementation.accurately. ActivityThis training was held for 2 days, from August 30 to 31, 2023, and was attended by 32 (64%) of the target audience.(64%) of the target audience. The implementation of this training activity was carried outusing lecture, discussion, question and answer, and simulation methods. Activities"Village Accounting Training for State Government Officials in the District of Leitimur Selatan Leitimur Selatan Ambon City" went well. All participants were enthusiasticattended the event until the end and felt the benefits of this training.The participants also considered that the training was important and verynecessary for local government officials and other stakeholders. The participants also hoped that similar training can be conducted intensively again in the future with more participants, and more applicable material design related to the participants' daily tasks. Keywords: Community Servicecommunity service, village accounting, public government apparatus, and South Leitimur Sub-district.Leitimur Selatan.
Financial Distress Analysis in the Consumer Goods Industry Post Covid-19 Pandemic Loupatty, Linda Grace; Atarwaman, Rita J.D.; Usmany, Alfrin E. M.
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to empirically test whether Net Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, and Book Value of Equity to Book Value of Total Debt have an effect on Financial Distress in companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange after the Covid-19 pandemic using the Altman Z-Score method. The sample used consisted of 52 companies obtained through a saturated sampling technique (Census Technique). The data analysis method employed was the Modified Altman Z-Score III Model and Logistic Regression Test. The independent variables (X) in this study are net working capital to total assets, retained earnings to total assets, EBIT to total assets, and book value of equity to book value of total debt, while the dependent variable (Y) is financial distress. The data used in this study are secondary data, namely annual reports. The results of the study show that, partially, Net Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, and Book Value of Equity to Book Value of Total Debt do not have a significant effect on the occurrence of financial distress.
The Influence of Tax Avoidance and Tax Risk on Debt Costs in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange Manalu, Deni Srywahyuni; Loupatty, Linda Grace
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2914

Abstract

This study aims to empirically test the effect of tax avoidance and tax risk on debt costs in property and real estate sector companies listed on the Indonesia Stock Exchange. The research used a quantitative approach with secondary data in the form of financial reports presented by the company as a basis for collecting data. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange with reports that became research data for the period 2019-2022 with a total population of 91 companies. The sampling method used was purposive sampling with the criteria of companies that had been listed and had not experienced losses during the research year and there were 21 companies. This study uses Descriptive Statistical Tests, then Classical Assumption Tests, then continued with Hypothesis Tests. The results of this study indicate that tax avoidance has a positive and significant effect on debt costs, tax risk also has a significant negative effect on debt costs.
The Effect of Financial Distress, Audit Opinion and Audit Fee on Auditor Switching (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange) Lewier, Imanuella Gizkha; Usmany, Paul; Loupatty, Linda Grace
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2918

Abstract

This study aims to analyze the effect of financial distress, audit opinion, and audit fee on auditor switching in mining companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative research method. The sampling technique in this study uses a purposive sampling technique. The population is all mining sector companies listed on the IDX in 2022-2023, totaling 85 companies and the research sample is 46 companies. Using logistic regression analysis with SPSS 25.0 software in analyzing data in the preparation of this study. The results of this study are that financial distress and audit opinion do not have a significant effect on the company's decision to conduct auditor switching. Meanwhile, audit fees have a significant effect on the company's decision to conduct auditor switching.
Factors Influencing the Implementation of SAK EMKM on MSMEs in the Culinary Sector in Ambon City Karepesina, Mochdar; Loupatty, Linda Grace; Yuniarti Layn, Yuyun
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2919

Abstract

This study aims to determine the factors that influence the implementation of SAK EMKM in MSMEs in the culinary sector of Ambon City, the factors studied are Socialization, Educational Background, Business Size, Perception of MSME actors & Accounting Understanding. The data used in this study is primary data obtained through interviews with MSME actors in Ambon City. The informants in this study were MSMEs in the culinary sector located in Ambon City by taking 4 informants representing each range of Micro, Small and Medium. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results showed that the four informants had never received socialization from the government, but there was a perception factor of MSME actors that made them want to implement SAK EMKM. The educational background of accounting is relevant to financial reports, making informants able to implement SAK EMKM, and vice versa. MSME actors with medium business sizes can not only implement SAK EMKM but small and micro businesses can also. The four informants have the same perception regarding the benefits of financial reports based on SAK EMKM. Understanding accounting improves the quality of financial reports, helps develop business conditions and allows to effectively evaluate their financial performance
ANALISIS PERAN BADAN USAHA MILIK DESA (BUMDes) DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) DESA DI KOTA AMBON Wattiheluw, Nur ‘Ain Unsari; Loupatty, Linda Grace
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2179

Abstract

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in achieving the Village Sustainable Development Goals (SDGs) in Ambon City, with a focus on four main pillars: social development, economisdevelopment, environmental sustainability, and legal and governance systems. The research employs a descriptive qualitative approach, with data collocted through in-depth interviews, observation, and documentation of five BUMDes across five districts in Ambon City: Nusaniwe District (BUMDes Gideon Nusaniwe Sakti), Sirimau District (BUMDes Rurehe), Leitimur Selatan District (BUMDes Rajunohitipori), Teluk Ambon Baguala District (BUMDes Waipipi), and Teluk Ambon District (BUMDes Waisarot). The findings reveal that BUMDes play a vital role and have a positive impact on the realization of the four SDGs pillars. BUMDes contribute to poverty reduction by creating job opportunities, promote local economis growth through microenterprise development, initiate environmental conservation programs, and strengthen transparency and accountability in village governance. However, several challenges remain, including limited capital, low managerial capacity, and lack of innovation. Therefore, greater support from the government, private sector, and academia is needed to enchance the effectiveness of BUMDes in achieving sustainable village development goals. Keyword: bumdes, village sdgs, social development pillar, economic development pillar, environmental development pillar, legal and governance pillar
PEMBERDAYAAN USAHA MIKRO KECIL MASYARAKAT KECAMATAN LEITIMUR SELATAN KOTA AMBON DALAM PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS (SDGS) DESA DI INDONESIA Loupatty, Linda Grace; Atarwaman, Rita J.D.; Simanjuntak, Pranatalindo
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 1 (2025): Penguatan Pendidikan, Pemberdayaan Masyarakat, dan Transformasi UMKM di Era Ber
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i1.2170

Abstract

Survey yang dilakukan pada pelaku Usaha Mikro Kecil di Kecamatan Leitimur Selatan Kota Ambon ini bertujuan untuk mendeskripsikan sejauhmana pemberdayaan UMKM di Kecamatan Leitimur Selatan dalam pencapaian Sustainable Development Goals (SDGs) Desa dan mengidentifikasi faktor-faktor penghambat pencapaian SDGs di desa-desa tersebut. SDGs Desa hadir sebagai komitmen global untuk menciptakan desa-desa yang tangguh, inklusif, dan sejahtera dengan 17 pilar tujuan pembangunan berkelanjutan. Kegiatan ini dilakukan pada 8 Desa/Negeri di Kecamatan Leitimur Selatan Kota Ambon yaitu Negeri Naku, Kilang, Hukurila, Ema, Hatalae, Hutumuri, Rutong, dan Leahari. Hasil survey menunjukan bahwa Pemberdayaan Usaha Mikro di Kecamatan Leitimur Selatan Kota Ambon dinilai telah dapat mendukung pencapaian SDGs Desa. Pelaku Usaha Mikro sadar betul akan tujuan pembangunan berkelanjutan. Mereka memiliki komitmen yang kuat untuk upaya pengentasan kemiskinan; menjadikan desanya tanpa kemiskinan dan tanpa kelaparan. Berusaha menciptakan lapangan pekerjaan bagi masyarakat di lingkungan sekitarnya, sehingga mampu menciptakan kehidupan yang sehat dan sejahtera. Mengedepankan pendidikan yang berkualitas bagi anaknya, melakukan inovasi dalam menemukan ide-ide pembuatan produknya, mengatasi kesenjangan ekonomi dengan cara melibatkan saudara, tetangga atau masyarakat sekitar untuk ikut serta dalam mengembangkan usahanya. Usaha Mikro di Kecamatan Leitimur Selatan juga berkontribusi dalam menjaga ekosistem lingkungan hidup. Eksploitasi yang berlebihan terhadap sumberdaya alam akan merusak ekosistem lingkungan hidup. Sedangkan faktor-faktor penghambat pencapaian SDGs dalam pemberdayaan UMK adalah; Kurangnya keterlibatan pemerintah, kurangannya dana bagi pengembangan usaha, pengelolaan usaha belum dapat bertransformasi secara digital Kata Kunci: usaha mikro kecil, sustanable development goals
The Effect of Audit Knowledge, Accountability and Independence on Internal Audit Quality Alkatiri, Ali; Basuki, Ferry Hendro; Loupatty, Linda Grace
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2689

Abstract

This study evaluates the influence of audit knowledge, accountability, and independence on the quality of internal audits at the Regional Inspectorate Office of East Seram Regency, Maluku Province. Using a quantitative approach, the study involved 30 auditors as samples, with data collected through questionnaire surveys. The analysis was conducted using Multiple Linear Regression to test the influence of these variables. The results indicate that audit knowledge has a positive and significant effect on the quality of internal audits. However, the variables of accountability and independence do not show a positive and significant effect on the quality of internal audits. The study emphasizes the importance of enhancing audit knowledge to improve internal audit quality, while the aspects of accountability and independence do not demonstrate a significant relationship in the context of this research.
ADAPTASI TEKNOLOGI DIGITAL DALAM ASPEK PASAR DAN PEMASARAN USAHA MIKRO KECIL (UMK) SEKTOR KULINER DI KOTA AMBON Loupatty, Linda Grace; Leatemia, Senda Yunita
Jurnal Pengabdian Kompetitif Vol. 4 No. 2 (2025): Inovasi Teknologi dan Digital untuk Pemberdayaan UMKM dan Desa Mandiri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i2.2539

Abstract

Survey yang dilakukan pada 42 pelaku Usaha Mikro Kecil sektor kuliner di Kota Ambon ini bertujuan untuk mengetahui bagaimana perkembangan pasar dan pemasaran usaha mikro kecil sektor kuliner di Kota Ambon di era transformasi digital. Apakah bisnis itu telah dirancang dengan mindset pasar digital? apakah pelaku usaha mikro kecil telah dapat beradaptasi dengan teknologi digital dalam memasarkan produknya? bagaimana strategi pemasaran yang digunakan UMK kuliner dalam era digital; Apa Tantangan dan peluang yang dihadapi UMKM kuliner dalam mengadopsi teknologi digital; dan Dampak transformasi digital terhadap kinerja UMKM kuliner di Kota Ambon. Hasil survey menunjukan bahwa transformasi digital telah dapat diadopsi dengan baik oleh pelaku UMK sector kuliner di kota Ambon. Karena mereka menyadari bahwa, adaptasi teknologi digital bukan hanya peluang, tetapi kebutuhan bagi UMK sektor kuliner untuk bertahan di pasar yang kompetitif. Dari waktu ke waktu UMK telah dapat memperbaharui image bisnisnya menjadi sebuah bisnis yang modern dan kompetitif. Ini merupakan respons terhadap adanya revolusi industri 4.0 dan society 5.0 serta dampak pandemi COVID-19, yang mengakibatkan terjadinya transisi dari model bisnis tradisional ke digital. Penggunaan teknologi digital dalam aspek pasar dan pemasaran, seperti media sosial (TikTok, Facebook dan Instagram serta WhatsApp), platform e-commerce (GoFood, GrabFood, ShopeeFood), dan system pembayaran digital (e-Wallet dan QRIS) merupakan strategi bisnis UMK dalam memperluas jaringan pasar dan memperkenalkan produknya, serta mempermudah dalam transaksi keuangan. Adaptasi teknologi digital memberi banyak keuntungan pelaku bisnis kuliner, baik dalam aspek pasar dan pemasaran maupun dalam aspek keuangan. Kata Kunci: adaptasi teknologi digital, usaha mikro kecil kuliner, aspek pasar dan pemasaran
Performance expectancy, facilitating condition and price value terhadap minat penggunaan QRIS pada generasi Z di kota Ambon Ruhukail, Restu Adrie; Loupatty, Linda Grace; Gainau, Paskanova Christi
Jurnal Indovisi Vol. 6 No. 1 (2024): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/1907708

Abstract

This study examines factors influencing interest in using QRIS in Generation Z in Ambon City. These factors include performance expectancy, effort expectancy, social influence, facilitating conditions, and price value. QRIS is a digital payment system in the form of a QR Code introduced by Bank Indonesia to facilitate non-cash transactions. Generation Z, also known as digital natives, exhibits unique characteristics in their adoption of digital technology and services. This research uses primary data sources obtained through questionnaires. The type of data in this study is quantitative data. The sampling method used is purposive sampling, with the following criteria: respondents are Pattimura University students majoring in the 2019 accounting class, are digital platform users, and have transacted using QR codes, such as QRIS. The data obtained were analyzed using multiple linear regression techniques, including statistical hypothesis testing (t-test) and simultaneous testing (F-test). The data is processed with the help of SPSS software. The results of this study indicate that several factors have a positive and significant impact on interest in using QRIS, specifically performance expectancy, facilitating conditions, and price value. In contrast, factors that do not impact interest in using QRIS are effort expectancy and social influence.
Co-Authors Alkatiri, Ali Atarwaman, Rita J.D. Ferry Hendro Basuki Gainau, Paskanova Christi Karepesina, Mochdar Lewier, Imanuella Gizkha Manalu, Deni Srywahyuni Ruhukail, Restu Adrie Senda Yunita Leatemia Simanjuntak, Pranatalindo Usmany, Alfrin E. M. Usmany, Paul Wattiheluw, Nur ‘Ain Unsari Yuniarti Layn, Yuyun