Article Per Year (5 Year)
p-Index From 2021 - 2026
3.011
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kreativitas PKM Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat Multidisiplin Jurnal Ilmiah Raflesia Akuntansi Al Dzahab Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Equilibrium Jurnal Ilmiah Dan Karya Mahasiswa AKRUAL : Jurnal Akuntansi dan Keuangan` METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Purba, Pebisitona Mesajaya
Universitas Negeri Manado
Religion Aerospace Engineering Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
ASSISTANCE FOR MICRO SMALL, AND MEDIUM ENTERPRISES THROUGH LEARNING HOW TO MAKE FINANCIAL REPORTS AND TAX AWARENESS IN MADIDIR WERU VILLAGE Evinita, Lenny Leorina; Pandowo, Adithya; Purba, Pebisitona; Paoki, Rouna
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.1913

Abstract

The purpose of this activity is to provide progress for Micro Small Medium Enterprises actors in proper financial planning and management to improve the income and increase knowledge about taxes. It is found many beginner MSME business people who doesn’t understand how to manage finances. Based on the phenomenon of the problems that occurs and the result of discussion with partners, The method used to improve the performance of MSME actors can carry out proper management of finances by gave training activities how to provide simple financial report and give a knowledge about taxes so the MSME actors in Madidir Weru can compete with the business world.
Training On Making Website-Based Learning Media And Developing Students' Integrated Skills In Learning English At The Excelsis Deo Community Learning Center (PKBM) Manado Ali, Muhammad Ilham; Purba, Pebisitona Mesajaya; Kolinug, Ferly Christian
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 12 (2024): Volume 7 No 12 (2024)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i12.17753

Abstract

ABSTRACT This activity explores the implementation of integrated skills in English language learning and the incorporation of website-based learning media at the Excelsis Deo Manado Community Learning Activity Center (PKBM). The research addresses challenges in English education, including low student motivation, conventional teaching methods, and limited use of learning media. An integrated skills approach using children's literature is proposed to enhance language proficiency and cultural awareness. To support this method and overcome media limitations, the study introduces training on creating website-based learning media for teachers. This training covers web design, content management systems, and interactive element creation, aiming to produce engaging online learning environments. The combination of integrated skills teaching and modern, website-based learning media is expected to significantly improve students' English language skills and overall learning experience. This approach not only addresses current educational challenges but also bridges the gap between traditional pedagogy and contemporary learner needs, while providing older teachers with opportunities to adapt to new educational technologies. Keywords: Integrated skills, Website-based learning media, Students and Teacher Training, Children's literature.
ANALISIS PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) TERHADAP EFISIENSI DAN PENDAPATAN UMKM Saroinsong, Aprilia Pingkan; Fajar Wuryaningrat, Nikolas; Mesajaya Purba, Pebisitona
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/mdyb0h62

Abstract

Kemajuan teknologi digital telah mendorong perubahan pola transaksi keuangan pada usaha kecil, termasuk di sektor UMKM. Salah satu inovasi yang banyak digunakan Quick Response Code Indonesian Standard (QRIS) yang menawarkan kemudahan, kecepatan, dan keamanan transaksi. Studi ini ditujukan untuk menganalisis pengaruh penggunaan QRIS terhadap efisiensi operasional dan peningkatan pendapatan UMKM di Kota Kotamobagu. Penelitian ini dilakukan dengan pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi pada tujuh pelaku UMKM sektor kuliner. Hasil penelitian menunjukkan bahwa QRIS mempercepat transaksi, mempermudah pencatatan keuangan, serta mengurangi risiko kesalahan dan kehilangan uang tunai. Selain itu, QRIS mendorong peningkatan pendapatan melalui perluasan jangkauan konsumen, peningkatan transaksi, dan membangun citra profesionalisme usaha. Temuan ini menegaskan bahwa QRIS berperan penting dalam mendukung transformasi digital UMKM dan meningkatkan daya saing di era ekonomi digital.
Determinan Nilai Perusahaan LQ45 Di Bursa Efek Indonesia Purba, Pebisitona Mesajaya; Evinta , Lenny Leorina; Sumiok, Cristofer
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1936

Abstract

The purpose of this study is to examine the effect of profitability, liquidity, audit quality and firm size on firm value. The population in this study used LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Determination of samples using the purposive sampling method, so that as many as 27 companies were obtained with a total of 93 research samples. Data analysis using multiple linear regression testing. The results showed that liquidity positively affects firm value, audit quality positively affects firm value, while firm size negatively affects firm value and profitability does not affect firm value.
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, UMUR LISTING DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN LAPORAN TAHUNAN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERASI Pebisitona Mesajaya Purba; Muchlis Muchlis; Susi Dwi Mulyani
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 3 No 1 (2019): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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

Abstract

Tujuan dari penelitian ini adalah menguji dampak profitabilitas (ROE), solvabilitas (Lev), Likuiditas (CR), umur listing (Age) dan struktur kepemilikan perusahaan secara institusional (InstOwn) terhadap tingkat pengungkapan laporan tahunan perusahaan (Disc) dengan nilai perusahaan yang diukur dengan indikator tobin’s Q sebagai variabel moderasi. Metode pengujian hipotesis yang digunakan adalah model regresi linier berganda, dengan memenuhi uji asumsi klasik. Sampel penelitian yang digunakan sebanyak 192 data yang bersumber dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Hasil dari penelitian ini menemukan bahwa secara parsial menunjukkan bahwa profitabilitas, solvabilitas dan kepemilikan institusional berpengaruh secara positif terhadap pengungkapan laporan tahunan, serta nilai perusahaan memperkuat pengaruh solvabilitas dan likuiditas terhadap pengungkapan laporan tahunan, sedangkan likuiditas dan umur listing tidak berpengaruh secara positif terhadap pengungkapan laporan tahunan dan nilai perusahaan tidak memperkuat pengaruh profitabilitas, umur listing dan kepemilikan institusional terhadap pengungkapan laporan tahunan.
ANALISIS KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN RETURN SAHAM TERHADAP TINGKAT PENGUNGKAPAN LAPORAN TAHUNAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Pebisitona Mesajaya Purba
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 2 No 1 (2018): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

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

Abstract

Tujuan dari penelitian ini adalah menguji dampak kinerja keuangan yang diukur dengan indikator Return on Equity (ROE), ukuran perusahaan, dan return saham terhadap tingkat pengungkapan laporan tahunan yang diukur dengan Indeks Pengungkapan Sukarela (IPS) dengan pertumbuhan perusahaan yang diukur dengan indikator pertumbuhan pendapatan sebagai variabel moderasi. Populasi penelitian ini adalah sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Data yang dianalisis berdasarkan analisis linier berganda. Hasil dari penelitian ini menemukan bahwa secara simultan ROE, Ukuran Perusahaan, dan Return saham secara bersama-sama berpengaruh terhadap IPS. Secara parsial menyatakan bahwa ROE dan ukuran perusahaan berpengaruh terhadap IPS, serta pertumbuhan pendapatan memperkuat hubungan ukuran perusahaan terhadap IPS. Sedangkan return saham tidak berpengaruh terhadap IPS dan pertumbuhan pendapatan tidak memperkuat hubungan ROE terhadap IPS, serta pertumbuhan pendapatan tidak memperkuat hubungan return saham terhadap IPS.
Literasi Digital dan Kinerja UMKM: Peran Mediasi Inovasi Produk dan Akses Permodalan di Kabupaten Minahasa Purba, Pebisitona Mesajaya; Cristofer Sumiok; Andrew P. Marunduh
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp79-93

Abstract

This study aims to analyze the effect of digital literacy on MSME performance with product innovation and access to capital as mediating variables among MSMEs in Minahasa Regency, North Sulawesi Province. A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed. The population consists of MSMEs registered with the Department of Cooperatives and SMEs of Minahasa Regency, with a total of three thousand eight hundred and seventy-four business units based on official data from the Department of Cooperatives and SMEs of North Sulawesi Province (Diskopukm Sulutprov, 2022). A final sample 53 respondents was selected through purposive sampling with strict inclusion criteria. The results show that digital literacy has a significant positive direct effect on product innovation, access to capital, and MSME performance. Product innovation and access to capital also significantly influence MSME performance. Mediation testing confirms that both product innovation and access to capital partially mediate the relationship between digital literacy and MSME performance, with product innovation serving as the more dominant mediating pathway. The coefficient of determination for MSME performance is high, indicating that the research model has strong explanatory power. These findings underscore the strategic importance of strengthening digital literacy as a key lever for enhancing MSME competitiveness in regional economic contexts.
TRANSFORMASI MANAJEMEN SEKOLAH DIGITAL DAN PEMBELAJARAN AUGMENTED REALITY UNTUK MENINGKATKAN KUALITAS PEMBELAJARAN DI SMAS KARSIA MANADO: TRANSFORMATION OF DIGITAL SCHOOL MANAGEMENT AND AUGMENTED REALITY LEARNING TO IMPROVE THE QUALITY OF LEARNING AT SMAS KARSIA MANADO supriyanto Supriyanto; Gaby Dainty Julliet Roring; Arif Sobirin Wibowo; Pebisitona Mesajaya Purba; Andi Waranei Ombuh
Jurnal Pengabdian Masyarakat Multidisiplin Vol 9 No 1 (2025): Oktober
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v9i1.6864

Abstract

Community service carried out at Karsia Manado Private High School (SMAS) aims to improve the quality of education through digital transformation and the application of Augmented Reality (AR) technology. This program focuses on two main aspects: improving teachers' competence in using technology for learning, and implementing a school website that is integrated with the administration and online learning systems. Through training and mentoring, teachers are empowered to create more interactive and effective AR-based learning content, as well as utilize the school website to expand access to learning materials outside of school hours. The results of this program show an increase in teachers' understanding of technology and a more flexible learning process for students. The sustainability of the program is maintained through the development of guide modules that can be used by teachers as a permanent reference, as well as ongoing mentoring to ensure the optimal use of technology. This program contributes to the achievement of sustainable development goals (SDGs), particularly in improving the quality of inclusive and equitable education in North Sulawesi, especially at SMAS Karsia.
P PENINGKATAN KEMAMPUAN LITERASI KEUANGAN, MANAJEMEN PEMASARAN BERBASIS DIGITAL DAN KOMUNIKASI BERBAHASA INGGGRIS SEBAGAI UPAYA REVITALISASI PEREKONOMIAN PARIWISATA DI PANTAI RUMBIA Pebisitona Mesajaya Purba; Nikolas F. Wuryaningrat; Ismail; Supriyanto; Irvandi Waraney Ombuh
Jurnal Pengabdian Masyarakat Multidisiplin Vol 9 No 1 (2025): Oktober
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v9i1.6874

Abstract

Rumbia Beach in Minahasa Regency has promising tourism potential but faces challenges in financial management and marketing that impact suboptimal local economic contributions. This community service program aims to enhance the capacity of Village-Owned Enterprise (BUMDes) Jaya Desa Rumbia managers in financial literacy, digital marketing management, and English communication to revitalize the tourism economy. The implementation method encompasses six stages: proposal development, socialization through FGD, training with pre-test and post-test evaluation, digital technology implementation, intensive mentoring for three months, and establishment of business groups for program sustainability. The program involved Village-Owned Enterprise (BUMDes) managers with three main training components. Results demonstrate substantial improvements in financial literacy with the implementation of Kledo application that enhanced financial recording accuracy; digital marketing management experienced substantial improvement with the launch of website and social media that drove increased tourist visits; English proficiency improved with high satisfaction levels among foreign tourists. International tourist visits increased by 31,7 following the program. Recommendations include: continuous training with higher frequency, consistent digital content development, periodic refresher training programs, English club establishment, and replication of the intervention model to similar tourism destinations to maximize the economic impact of community-based tourism. This program successfully created transformation in tourism destination management that is more professional and sustainable.
Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency Adventinus K Lambut; Pebisitona Mesajaya Purba
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5801

Abstract

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.
Co-Authors Aditya C. N. Pandowo Adventinus K Lambut Agnes Monika Ruru Andi Waranei Ombuh Andrew P. Marunduh Arif Sobirin Wibowo Cristofer Sumiok Dimita H. P. Purba Evinta , Lenny Leorina Ferly Christian Kolinug, Ferly Christian Freddy Semuel Kawatu Gaby Dainty Julliet Roring Irvandi W. Ombuh Ismail Lambut, Adventinus K Lenny Leorina Evinita Lovely Joharmansyah Pulukadang Marjuniarti, Febby Marunduh, Andrew Patrick Miryam Pingkan Lonto Muchlis Muchlis Muchlis Muchlis Muhammad Ilham Ali Nikolas Fajar Wuryaningrat Rouna Meisda Paoki Samosir, Harun Dongan Saroinsong, Aprilia Pingkan Supriyanto Supriyanto Supriyanto Susi Dwi Mulyani Susi Dwi Mulyani