Article Per Year (5 Year)
p-Index From 2021 - 2026
2.522
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Wikrama Parahita : Jurnal Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Jurnal Ekonomi Accounting Research Unit (ARU JOURNAL) Indo-Fintech Intellectuals: Journal of Economics and Business Journal AK-99 Riset Ilmu Manajemen Bisnis dan Akuntansi ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
Yustinus Lambyombar
Universitas Pattimura
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Penguatan Literasi Keuangan Menuju “Keuangan Aman, Hidup Tenang” di Rumah Tangga dan Tempat Ibadah Kepulauan Aru Uniberua, Stivan Harry; Pasamba, Ester Melania; Lewaru, Trisna Sary; Kalorbobir, Yohana Magdalena; Lambyombar, Yustinus; Warkula, Yohanes Zefnath
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v3i2.477

Abstract

Keuangan yang sehat merupakan fondasi ketahanan ekonomi keluarga dan institusi sosial berbasis komunitas, termasuk tempat ibadah. Masyarakat di wilayah 3T seperti Kabupaten Kepulauan Aru menghadapi keterbatasan akses terhadap layanan keuangan dan edukasi finansial, sehingga rentan mengalami defisit dan pengambilan keputusan ekonomi yang tidak tepat. Program pengabdian ini bertujuan untuk: (1) meningkatkan literasi keuangan dan keterampilan perencanaan keuangan rumah tangga, (2) memperkuat tata kelola keuangan tempat ibadah agar akuntabel, dan (3) membangun model edukasi keuangan komunitas berbasis spiritual dan kearifan lokal. Metode pelaksanaan menggunakan pendekatan edukasi dan penyadaran yang partisipatif melalui observasi, pemetaan kebutuhan, sosialisasi, praktik pencatatan keuangan, simulasi kasus, serta evaluasi pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman literasi keuangan sebesar 58%, dengan pemahaman dana darurat meningkat dari 15% menjadi 82%, dan kesadaran risiko utang berbunga tinggi dari 35% menjadi 88%. Seluruh pengurus tempat ibadah menyatakan kesiapan menerapkan pencatatan keuangan sederhana secara transparan. Program ini berhasil mengubah paradigma pengelolaan keuangan dari pola konsumtif menjadi berbasis perencanaan, serta membangun komitmen terhadap praktik keuangan yang lebih terstruktur dan berorientasi masa depan. Dengan demikian, pendekatan edukatif berbasis konteks lokal dan nilai spiritual efektif diterapkan dalam memperkuat ketahanan ekonomi masyarakat menuju tercapainya kondisi “keuangan aman, hidup tenang”.
BEHAVIORAL CONCEPTS IN FINANCIAL REPORTING: A LITERATURE REVIEW Suwandi, Suwandi; Lambyombar, Yustinus; Eka, Andi Primafira Bumandava
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4109

Abstract

Accounting practices in various companies still show behavior that violates ethics and financial fraud that harms stakeholders. This literature review research aims to examine behavioral accounting practices in financial reporting. The data collection method was carried out by searching for research journal articles according to the topic through Google Scholar searches. The collected data was then analyzed using content analysis techniques with stages of data extraction, data summarization, coding, and discussion and drawing conclusions. This study suggests that ethical management behavior in financial reporting can increase transparency, trust, and the long-term value of the company, while information disclosure and management of conflicts of interest encourage accountability, growth opportunities, and a reputation for professionalism. On the other hand, profit regulation can reduce trust, credibility and create unhealthy competitive pressure for the company. Following up on the results of this study, it is important to strengthen ethical practices in financial reporting, increase information transparency, manage conflicts of interest carefully to build trust, credibility, and minimize the risk of negative impacts on the company's reputation.
BEHIND RISK DISCLOSURE: A STUDY OF INFLUENCING FACTORS Suwandi, Suwandi; Lambyombar, Yustinus; Eka, Andi Primafira Bumandava
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4113

Abstract

Risk disclosure in financial reporting remains suboptimal in several large companies in Indonesia, which can hinder stakeholders’ ability to make informed decisions. This study aims to measure the effect of institutional ownership, independent boards of commissioners, and managerial ownership on risk disclosure in food and beverage companies listed on the Indonesian capital market during the 2019–2024 period. Using a causal research design, this study employed purposive sampling, resulting in 16 companies and 96 observational data points. Multiple linear regression analysis was conducted to examine the relationships among variables, supported by classical assumption tests to ensure data validity. The empirical findings indicate that institutional ownership, independent boards of commissioners, and managerial ownership each have a positive and significant effect on risk disclosure. These results demonstrate that companies with stronger governance structures tend to disclose risks more transparently to meet stakeholder expectations. The findings highlight the importance of strengthening governance mechanisms to improve transparency and enhance stakeholder trust. Practically, the study underscores the need for regulators to develop stricter risk disclosure guidelines tailored to the characteristics of the food and beverage industry. Furthermore, companies are encouraged to enhance oversight roles and align their governance practices with improved risk reporting standards to support long-term sustainability.
PENGUATAN PERTUMBUHAN EKONOMI KREATIF DI INDONESIA: SEBUAH KAJIAN LITERATUR Suwandi Suwandi; Hanuna Shafariah; Yustinus Lambyombar
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 4 (2025): APRIL
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol4.2025.343

Abstract

Indonesia memiliki potensi besar dalam ekonomi kreatif yang kontribusinya masih belum optimal dalam menopang pertumbuhan ekonomi secara menyeluruh. Studi literatur ini bertujuan untuk mengkaji upaya memperkuat fondasi pertumbuhan sektor ekonomi kreatif berkelanjutan di Indonesia. Data terkait topik riset dikumpulkan melalui penelusuran Google Scholar. Data yang terkumpul dianalisis menggunakan teknik analisis naratif dengan tahapan identifikasi data, evaluasi data, serta ekstraksi data. Hasil riset ini menginformasikan bahwa pertumbuhan ekonomi kreatif di Indonesia didorong oleh SDM kreatif, dukungan kebijakan pemerintah, serta akses pasar global dan teknologi. Lebih lanjut, kolaborasi antarpemangku kepentingan menjadi kunci dalam menciptakan ekosistem yang mendukung inovasi dan pertumbuhan sektor ini secara berkelanjutan. Fokus pada pengembangan SDM, infrastruktur, dan kolaborasi akan memperkuat fondasi pertumbuhan ekonomi kreatif di Indonesia. Sebagai tindak lanjut dari hasil riset ini, kami menekankan pentingnya pembentukan kebijakan pemerintah yang memfasilitasi aktivitas ekonomi kreatif berkelanjutan di Indonesia. Perlunya penguatan kolaborasi antara pemerintah, industri, dan masyarakat untuk menciptakan sinergi yang kuat dalam memajukan sektor ini.
DINAMIKA UKURAN PERUSAHAAN, ARUS KAS, DAN PROFITABILITAS SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA Suwandi, Suwandi; Eka, Andi Primafira Bumandava; Nurdiani, Elia Erna; Lambyombar, Yustinus; Rosari, Renya
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2282

Abstract

Profitability is often a problem in every important corporate policy decision. Company size and cash flow are thought to impact profitability. This causal study aims to measure the effect of company size and cash flow on the profitability of the food and beverage sector in the Indonesian capital market for the 2020-2024 period. This research covers 9 sample companies selected using a purposive sampling approach. The financial statements included in this study were obtained through the website www.idx.co.id using a documentary approach. After data collection, analysis was conducted using multiple linear regression. The findings indicate that company size has an insignificant negative effect on company profitability, while cash flow has an insignificant positive effect. Following these findings, efficient asset management and cash management optimization are needed to achieve optimal profitability.
Co-Authors Ayu Agus Tya Ningsih Eka, Andi Primafira Bumandava Ester Melania Pasamba Fanny Monica Anakotta Hani Novanti Hanuna Shafariah Kalorbobir, Yohana Magdalena Lewaru, Trisna Sary Muhammad Junaidi Nurdiani, Elia Erna Rosari, Renya Stivan Harry Uniberua Suwandi Suwandi Suwandi Temalagi, Selva TRISNA SARY LEWARU Uniberua, Stivan Harry Victoria Ari Palma Akadiati Warkula, Yohanes Zefnath Welay, Piter Arson Yohanes Zefnath Warkula Yuliana Yuliana