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All Journal Jambura Accounting Review Jurnal Akuntansi Manado (JAIM)
Hasmawati Hasmawati
Politeknik Negeri Ambon
Economics, Econometrics & Finance Social Sciences

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Persepsi Dosen Jurusan Akuntansi Politeknik Negeri Ambon Terhadap Penggunaan Fintech QRIS Hasmawati Hasmawati; Rendy Usmany; Fajarina Siwabessy; Aling Sadewai Tumbelaka; Mufidah Faradillah Lamasano; Mario Delfiero Hutasoit
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10577

Abstract

The rapid advancement of information and communication technology in the digital era has significantly impacted various aspects of human life, including the field of accounting. Information technology has revolutionized accounting systems and organizational operations, making them more efficient and effective. One of the fastest-growing financial technologies (fintech) in Indonesia is QRIS (Quick Response Code Indonesian Standard), an electronic payment standard developed by Bank Indonesia. This study aims to examine the perceptions of Accounting lecturers at Ambon State Polytechnic regarding the use of QRIS fintech as a payment transaction tool. The data analysis process in this study involves collecting interview results, simplifying and presenting the data in descriptive verbal form, re-checking the presented data, and drawing conclusions to verify and transform the analyzed data into accurate and reliable information. The findings reveal that fintech is effective because its ease of transactions, its practicality, and the benefits it offers to users.
Pengaruh Religiusitas Dan Cinta Uang Terhadap Persepsi Etis Mahasiswa Akuntansi Angel Merlyn Pattimahu; Hasmawati Hasmawati; Mey C Yesaya; Denita Birahy; Marissa Falyn de Fretes; Rafli Idris
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10578

Abstract

This study aims to test and analyze the effect of religiosity on the ethical thinking of accounting students and to test and analyze the effect of love of money on the ethical perceptions of accounting students. This research is a quantitative study that takes samples from students of the Ambon State Polytechnic focusing on Accounting Department. The sampling technique used is purposive sampling method with the criteria of students who have passed auditing and professional ethics courses. The sample taken amounted to 150 people. The data analysis technique used is multiple regression analysis. The results of this study indicate that Religiosity has a significant effect on ethical perceptions and Love of Money have a significant effect on ethical perceptions of accounting students as well.
Analisis Pengelolaan Keuangan Desa Berbasis Potensi Lokal di Kecamatan Nusalaut Elisabeth Riupassa; Arthur R. Tanihatu; Hasmawati Hasmawati; Poserattu V. Alfonso; Yuspico Cornelis
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.241

Abstract

Setiap desa di Kecamatan Nusalaut Provinsi Maluku memiliki potensi yang dapat dikembangkan untuk menambah pendapatan. Selain itu desa juga mendapat dana desa (DD) dan alokasi dana desa (ADD). Dana yang diberikan diharapkan meningkatkan pendapatan desa. Tujuan dari penelitian ini adalah untuk mengetahui potensi desa dan pengelolaan keuangan desa. Lokasi penelitian dilakukan di desa Ameth, Titawaai, Akoon, Abubu, Nalahia, Sila dan Leinitu Kecamatan Nusalaut. Jenis penelitian yakni kualitatif deskriptif. Hasil penelitian menunjukkan bahwa setiap desa di Kecamatan Nusalaut memiliki potensi baik dari laut, darat, wisata dan budaya. Potensi ini bila dikembangkan dengan baik akan mensejahterakan masyarakat desa. Temuan yang didapat dilapangan menunjukan walaupun memiliki potensi yang besar namun terdapat kendala dalam pengelolaannya. Kendala yang dihadapi baik dari sisi infrakstruktur maupun sumberdaya manusia. Pengelolaan keuangan desa sudah dilakukan dengan baik walaupun masih belum maksimal. Pengelolaan keuangan desa dimulai dari perencanaan keuangan, kemudian pelaksanaan dan penatausahaan dan berakhir pada pelaporan dan pertanggungjawaban. Pemanfaatan potensi desa dan pengelolaan keuangan desa yang baik pada akhirnya akan meningkatkan kesejahteraan masyarakat.
Co-Authors Aling Sadewai Tumbelaka Angel Merlyn Pattimahu Arthur R. Tanihatu Denita Birahy Elisabeth Riupassa Fajarina Siwabessy Mario Delfiero Hutasoit Marissa Falyn de Fretes Mey Chyntia Yesaya Mufidah Faradillah Lamasano Poserattu V. Alfonso Rafli Idris Rendy Usmany Yuspico Cornelis