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All Journal Jurnal Pengabdian Magister Pendidikan IPA ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship
Elna Marsye Pattinaja
Pattimura University
Humanities Economics, Econometrics & Finance Education Social Sciences

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Pemanfaatan Teknologi Inderaja Satelit dan Akustik Untuk Meningkatkan Ekonomi Nelayan Negeri Asilulu Kecamatan Leihitu Barat Elna Marsye Pattinaja; Harold Joppie Davido Waas
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 1 (2023): Januari - Maret
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v6i1.3678

Abstract

Penelitian ini bertujuan untuk memberikan manfaat nyata untuk nelayan tuna Negeri Asilulu untuk meningkatakan perolehan hasil tangkapan ikan tuna yang berdampak langsung pada peningkatan ekonomi nelayan. Kegiatan pengabdian kepada masyarakat (PkM) dilaksanakan di Negeri Asilulu Kecamatan Leihitu Barat Kabupaten Maluku Tengah. Metode yang digunakan dalam kegiatan ini adalah ceramah dengan mempresentasikan materi yang dipilih dan relefan dengan kebutuhan nelayan tuna Negeri Asilulu. Setelah tahapan ini dilanjutkan dengan tanya jawab antara kelompok nelayan dengan penyaji materi. Dari hasil kegiatan PkM di Negeri Asilulu dapat direkomendasikan beberapa hal penting, yaitu implementasi penggunaan data penginderaan jauh untuk dipakai oleh nelayan tuna Dusun Tapi Desa Wakasihu Kecamatan Leihitu Barat Kabupaten Maluku Tengah melalui sosialisasi idea tersebut kepada DKP Provinsi untuk dapat berkolaborasi dengan BPISDKP guna menyediakan website DPPI khusus untuk Maluku. Pembentukan kelompok nelayan tuna dan menjadikan fishfinder sebagai kebutuhan khusus nelayan tuna sehingga menjadi perioritas utama bantuan dari Dinas Kelautan dan Perikanan Provinsi maupun Kabupaten. Perlu melakukan pelatihan Navigasi & keselamatan pelayaran dalam rangka implementasi hal tersebut di atas. Membantu memfasilitasi pembuatan kartu nelayan KUSUKA kelompok nelayan tuna Negeri Asilulu. Negeri Asilulu bersedia melakukan MoU dengan UNPATTI untuk memecahkan masalah di bidang perikanan.
Perbedaan Ketidaktepatwaktuan Penyampaian Laporan Keuangan Tahunan Terhadap Return Saham Pada Perusahaan Manufaktur di Bursa Efek Indonesia Elna Marsye Pattinaja
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.v4i1.444

Abstract

This study aims to determine whether the market reacts to untimely events. This study uses quantitative research methods with the selection of samples in this study using a purposive sampling technique. The results of the study show that the market reacts significantly to the untimely submission of issuer's financial reports. This is indicated by the significant difference in the abnormal returns on stock of issuers who are late, on time and submit their financial reports early. The results of the post hoc test with LSD show that earlier submission of financial reports gets the best market response from investors, or in other words has the highest abnormal returns. The limitations contained in the results of this study are based on a relatively small number of data sets and short observation times (only two years). As for suggestions that can be put forward, namely, 1) for investors who will buy shares, it is better to choose shares from issuers that historically have often or always submitted their financial reports earlier than Bapepam's provisions. This is because the shares of these issuers tend to be more able to provide high abnormal returns to shareholders. 2) For other researchers who are interested in conducting a review of this research, they should be able to carry out development steps in such a way that research results are better and more comprehensive. This development step can be carried out, for example, by adding observation time
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
Co-Authors Dwi Kriswantini Harold J.D. Waas Hempry Putuhena