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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jambura Accounting Review JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Akuntansi SOLUSI Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi (SMIPT) Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Pengabdian UNDIKMA Jurnal Ilmiah Raflesia Akuntansi Balance : Jurnal Akuntansi dan Manajemen International Journal of Accounting & Finance in Asia Pasific INCOME: Indonesian Journal of Community Service and Engagement Jurnal Akuntansi Manado (JAIM) Society
Pricilia Joice Pesak
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Moderasi Transparansi Media Sosial pada Pengaruh Koneksi Politik terhadap Indikasi Kecurangan Laporan Keuangan Karundeng, Frandy E F; Pesak, Pricilia J
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 1 (2023): April 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i1.268

Abstract

Banyak top management perusahaan di Indonesia yang terkoneksi secara politik. Sayangnya, banyak juga kasus korupsi di Indonesia yang melibatkan perusahaan-perusahaan yang memiliki koneksi politik. Oleh karena itu, penelitian ini dilakukan untuk menguji dan menganalisis pengaruh koneksi politik terhadap indikasi kecurangan laporan keuangan. Selanjutnya, melihat perkembangan penyebaran informasi melalui media sosial yang begitu cepat dan mudah, maka transparansi media sosial digunkan sebagai variabel yang moderasi hubungan antara koneksi politik dan kecurangan laporan keuangan. Penelitian ini dalakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2021, dan menggunakan alat uji statistik smartPLS. Hasil penelitian menunjukkan bahwa koneksi politik tidak berpengaruh pada indikasi kecurangan laporan keuangan. Berdasarkan model Bensih M-Score, perusahaan tidak tergolong sebagai manipulator laporan keuangan. Selain itu, para elit politik dalam perusahaan juga akan cenderung untuk menjaga legitiamasi dari masyarakat, sebab jika informasi kecurangan terungkap di publik, maka akan merusak citra publik dan bisa mengancam karir politknya. Begitu juga dengan transparansi media sosial tidak mampu memoderasi karena masyarakat menganggap informasi yang diungkapkan perusahaan tidak merefleksikan kondisi yang sebenarnya. Akhirnya, penelitian ini diharapkan bisa menjadi sumber masukan yang valid dalam mentukan indikasi kecurangan laporan keuangan, serta bisa menjadi bahan pertimbangan bagi perusahaan dalam menentukan komposisi dewan komisaris dan direksi perusahaan. There are many top management of companies in Indonesia who are politically connected. Unfortunately, there are also many corruption cases in Indonesia that involving companies with political connections. Therefore, this study was conducted to examine and analyze the effect of political connections on indications of fraudulent financial statements. Furthermore, looking at the fast and easy dissemination of information through social media, the social media transparency is used as a variable that moderates the relationship between political connections and fraudulent financial statements. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2020-2021, and used the smartPLS statistical test tool. The results of the study showed that political connections have no effect on indications of fraudulent financial statements. Based on the Benih M-Score model, the sample companies is not classified as a financial statements manipulator. In addition, the political elites within the company will also tend to maintain legitimacy from the public, because if fraudulent information is revealed, it will harm the public image and could threaten their political career. Likewise, the transparency of social media is not able to moderate because the public considers that the information disclosed by the companies do not reflect the real conditions. Finally, this research is expected to be a valid source of input in determining indications of fraudulent financial statements, and can be taken into consideration by companies in determining the composition of the company's board of commissioners and directors.
Akuntansi Hijau dan Penghindaran Pajak Pesak, Pricilia J.; Karundeng, Frandy E F
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 1 (2023): April 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i1.269

Abstract

Akuntansi hijau memungkinkan perusahaan menggunakan biaya lingkungan untuk perlindungan lingkungan. Dalam perpajakan, biaya digunakan sebagai pengurang penghasilan pajak. Oleh karena itu, penelitian ini untuk menguji apakah akuntansi hijau berpengaruh terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 dan dianalisis menggunakan regresi linier sederhana dengan bantuan SPSS versi 29. Hasil penelitian menunjukkan akuntansi hijau tidak berpengaruh terhadap penghindaran pajak. Dengan demikian, perusahaan pertambangan dalam sampel penelitian ini tidak melakukan praktik penghindaran pajak. Penelitian ini diharapkan dapat berkontribusi terhadap pertimbangan perusahaan menerapkan biaya lingkungan secara efektif dan efesien untuk mengurangi praktik penghindaran pajak. Green accounting allows companies to use environmental costs for environmental protection. In taxation, expenses are used as a deduction from tax income. Therefore, this study is to examine whether green accounting has an effect on tax avoidance. The population of this study are mining companies listed on the Indonesia Stock Exchange for 2019-2021 and are analyzed using simple linear regression with the help of SPSS version 29. The results show that green accounting has no effect on tax evasion. Thus, the mining companies in this research sample do not conduct tax avoidance. This research is expected to contribute to the company's consideration of implementing environmental costs effectively and efficiently to reduce tax avoidance practices.
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan UMKM di Wilayah 3T (Terdepan, Terluar, dan Tertinggal): Peran Moderasi Literasi Keuangan Michael Miran; Lenny Leorina Evinita; Pricilia Joice Pesak
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.802

Abstract

This study investigates the factors influencing the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's 3T regions—lagging (tertinggal), frontier (terdepan), and outermost (terluar)—with financial literacy positioned as a moderating variable. Despite playing a crucial role in driving local economic growth, MSMEs in 3T areas face persistent challenges such as limited market access, inadequate infrastructure, and a shortage of skilled human resources. The study focuses on internal perspective factors, the use of accounting applications, and marketplace platforms as potential determinants of financial performance. Using a quantitative approach, a survey was conducted among MSME actors in Bitung City, a designated 3T area. The data were analyzed using SmartPLS regression. The findings indicate that accounting applications alone do not significantly enhance financial performance without sufficient financial literacy. Conversely, marketplace utilization substantially improves performance by expanding market reach and boosting sales. Internal perspectives show limited influence unless supported by training or external assistance. Although financial literacy does not statistically moderate the relationships tested, practical experience emerges as a critical component. The study underscores the importance of combining digital tools, experiential learning, and institutional support to strengthen the financial performance of MSMEs in remote and underserved regions.
Driving Sustainable Waste Management Through CSR and Green Accounting Florence Olivia Moroki; Pricilia Joice Pesak
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4407

Abstract

Despite the increasing volume of medical waste in Indonesia, there is still limited understanding of how organizational strategies influence environmental performance in the healthcare sector. This study examines the roles of green accounting (GA) and corporate social responsibility (CSR) in shaping sustainable waste management (SWM), while also exploring whether waste management awareness (WMA) acts as a mediating factor. A quantitative approach was applied in a general hospital in Manado, using data collected from 109 purposively selected employees. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results show that CSR has a significant positive effect on SWM (t = 6.454, p 0.001), whereas GA does not have a significant effect (t = 1.682, p = 0.093). In addition, the indirect effects of GA (t = 0.090, p = 0.928) and CSR (t = 0.671, p = 0.502) through WMA are not significant, indicating that WMA does not function as a mediator. These findings suggest that sustainable waste management in hospitals is influenced more by institutional strategies than by individual awareness. From a practical standpoint, hospitals should prioritize the integration of CSR initiatives and strengthen the strategic use of GA to improve waste management performance.
Analisis Penerapan Permendagri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa (Studi Pada Desa Pangeran Kec.Kabaruan, Kab. Kep.Talaud) Joshua Duduwong Matei; Florence O. Moroki; Pricilia J. Pesak
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1244

Abstract

This study aims to examine the implementation of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Pangeran Village, Kabaruan District, Talaud Islands Regency. The study focuses on aspects of information transparency, community participation, and accountability in village financial governance. The study used a qualitative descriptive approach to gain a comprehensive understanding of the regulation's implementation process. Data collection was conducted through in-depth interviews, field observations, and document review. Research informants included the village head, village treasurer, village officials, and community members involved, both directly and indirectly, in village financial management activities.The results indicate that administratively, village financial management has been carried out in accordance with the stages stipulated in Minister of Home Affairs Regulation Number 20 of 2018, namely planning, implementation, administration, reporting, and accountability. However, implementation has not been fully optimal. The level of community involvement in the planning and oversight processes remains relatively low. Furthermore, financial reports have not been presented in a format that is simple and easily understood by the general public. Oversight mechanisms have also not been implemented consistently and effectively. Based on these findings, it can be concluded that although regulations have been formally implemented, various improvements are still needed. Increasing the capacity of village officials, improving the quality and clarity of financial reporting, and strengthening inclusive community participation are crucial steps to promote more transparent and accountable village governance.
Analisis akuntabilitas Keuangan, Pengendalian Internal, dan Pemahaman Standar Akuntansi pada GMIM Tiberias Kiniar Avrill T. P. Koraag; Florence O. Moroki; Pricilia J. Pesak
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.v7i1.307

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana akuntabilitas keuangan di GMIM Tiberias Kiniar, seberapa baik pengendalian internal bekerja, dan seberapa baik mereka memahami standar akuntansi dalam pelaporan keuangan. Penelitian ini didasarkan pada betapa pentingnya akuntabilitas dalam pengelolaan keuangan organisasi non-profit seperti gereja, terutama mengingat betapa pentingnya untuk mematuhi peraturan akuntansi terbaru, ISAK 335 tahun 2024. Penelitian ini dilakukan melalui pendekatan studi kasus kualitatif deskriptif, dan data dikumpulkan melalui observasi, dokumentasi, dan wawancara. Pengurus dan anggota jemaat GMIM Tiberias Kiniar berpartisipasi dalam penelitian ini. Hasil penelitian menunjukkan bahwa GMIM Tiberias Kiniar menerapkan prinsip akuntabilitas keuangan secara teratur dan transparan; namun, penyusunan laporan keuangan perusahaan masih sederhana dan tidak sesuai dengan standar akuntansi ISAK 335. Tidak ada sistem tertulis yang digunakan dalam pengendalian internal, tetapi evaluasi teratur dilakukan oleh Badan Pengawas Perbendaharaan Jemaat setiap enam bulan. Selain itu, pengurus lembaga ibadah kurang memahami aturan akuntansi organisasi nonlaba.
PENGARUH PROGRAM KERINGANAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA SAMSAT MINAHASA) Sovia Lara; Jaqueline E.M. Tangkau; Pricilia J. Pesak
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 7 No 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1495

Abstract

This study aims to analyze the influence of motor vehicle tax relief programs, taxpayer awareness, tax socialization, and service quality on taxpayer compliance at the Samsat Minahasa Office. The research employed a quantitative approach using a survey method and multiple linear regression analysis. The population consisted of registered motor vehicle taxpayers, while a sample of 65 respondents was determined using the Slovin formula with a 10% significance level and purposive sampling technique. Data were collected through a structured questionnaire and analyzed using SPSS version 30. The results indicate that tax relief programs, tax socialization, and service quality have a positive and significant effect on taxpayer compliance. In contrast, taxpayer awareness does not significantly influence compliance. The coefficient of determination (R²) of 0.547 shows that 54.7% of the variance in taxpayer compliance is explained by the four independent variables, while the remaining 45.3% is influenced by other factors outside the research model.
Implementation of a Web-Based Production-Cycle Accounting Information System for the Culinary MSME RM Pawon Selaras, Minahasa Regency Pricilia Joice Pesak; Lenny Leorina Evinita; Florence Olivia Moroki; Jaqueline E. M Tangkau; Miryam Pingkan Lonto
Jurnal Pengabdian UNDIKMA Vol. 7 No. 3 (2026): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i3.21396

Abstract

This community service program aims to assist RM Pawon Selaras, a culinary micro, small, and medium-sized enterprise (MSME) located in Perum Unima, Minahasa Regency, in digitalizing its production management through a web-based Accounting Information System (AIS). The program adopted a participatory mentoring approach implemented from April to June 2026 through six stages: planning, needs analysis, system design, implementation, testing using Black Box Testing, and system deployment with maintenance. Program evaluation was conducted qualitatively through semi-structured interviews, observations, and documentation to assess system usability and partner capacity development. The resulting web-based application provides integrated features for raw material management, menu and recipe management, production planning, quality control, waste recording, inventory updating, and the generation of production and cost of goods manufactured reports. The program produced two major outcomes: the successful implementation of a functional digital information system and enhanced partner capacity in managing production records and operational information. The partner transitioned from intuitive, memory-based practices to structured, integrated, and data-driven documentation that supports pricing decisions and business performance evaluation. These findings suggest that the digital transformation of MSMEs can begin by addressing internal operational and record-management needs rather than focusing solely on digital marketing, and that sustained mentoring plays a critical role in facilitating technology adoption. Further evaluation using quantitative performance indicators is recommended to assess improvements in operational efficiency and waste reduction.
Evaluation of Coretax Revenue Through System Quality and Training of Tax Officials Jaqueline Elizabeth Margaretha Tangkau; Pricilia Joice Pesak
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3694

Abstract

The purpose of this study is to provide empirical evidence on the use of coretax based on the modified Technology Acceptance Model (TAM). Employing a quantitative approach, this research surveyed a complete, saturated sample of 122 tax officials at the regional office of DGT Suluttenggomalut. The data was analyzed using PLS-SEM. The research findings reveal that perceived usefulness significantly mediates the impact of system quality and training on coretax utilization. Interestingly, system quality and training exhibit absolutely no direct influence on actual system usage. Furthermore, perceived ease of use is entirely unable to serve as a mediating variable between these factors and coretax utilization. Ultimately, this study introduces a novel perspective to existing TAM literature, demonstrating that within mandatory information systems, perceived usefulness remains the absolute key factor compelling individuals to willingly adopt and use the technological platform.
Pertumbuhan Desa Wisata: Digitalisasi Bumdes, Transparansi Laporan Keuangan, Kualitas Sumber Daya Manusia Alfred Salindeho; Ahmad Gazali; Pricilia Joice Pesak
Solusi Vol. 24 No. 2 (2026): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v24i2.14065

Abstract

Penelitian ini berfokus pada kebutuhan untuk mempercepat pertumbuhan desa melalui pemanfaatan teknologi dan tata kelola yang akuntabel, sesuai dengan rencana pembangunan dan penguatan BUMDes.  Tujuan penelitian ini adalah menyelidiki bagaimana digitalisasi, transparansi anggaran, dan kualitas sumber daya manusia memengaruhi pertumbuhan desa di Desa Tumaluntung dan Desa Sawangan, Minahasa Utara. Populasi penelitian ini adalah masyarakat dan aparatur desa pada kedua desa tersebut, dengan jumlah sampel sebanyak 247 responden yang ditentukan menggunakan purposive sampling. Metode survei kuantitatif digunakan; pengujian asumsi klasik dan estimasi regresi linier berganda dilakukan dengan alat analisis Stata 17. Hasil menunjukkan bahwa digitalisasi memiliki efek positif, tetapi belum signifikan secara statistik; transparansi anggaran dan kualitas SDM berpengaruh positif dan signifikan terhadap pertumbuhan desa. Hal ini berarti bahwa peningkatan tata kelola dan kemampuan manusia adalah pengungkit utama kinerja, sementara digitalisasi berhasil hanya dapat dicapai melalui kesiapan organisasi, peraturan yang jelas, dan dukungan untuk implementasinya. Jadi, untuk membuat manfaat digitalisasi menjadi hasil pembangunan yang nyata, kebijakan desa harus memprioritaskan transparansi dan pengembangan SDM. Secara teoritis, penelitian ini menyimpulkan bahwa digitalisasi hanya dapat menjadi katalis pembangunan yang nyata jika didukung oleh penguatan kapasitas manusia dan keterbukaan informasi. Oleh karena itu, kebijakan desa harus diprioritaskan pada pengembangan SDM yang adaptif dan sistem anggaran yang transparan untuk menciptakan ekosistem pertumbuhan yang berkelanjutan. Pengelola Bumdes perlu memprioritaskan penguatan kapasitas sumber daya manusia, penerapan sistem pengelolaan keuangan yang transparan, serta pemanfaatan digitalisasi yang didukung kesiapan organisasi agar mampu mendorong pertumbuhan desa secara lebih efektif dan berkelanjutan.
Co-Authors Ahmad Gazali Ahmad Gazali Alfrina Mewengkang Andrew Patrick Marunduh Avrill T. P. Koraag Fanny Nella Nanlohy Florence Olivia Moroki Hendrik Gamaliel Jaqueline E.M Tangkau Jein Tamaela Joshua Duduwong Matei Jullie J Sondakh Kambey, Joseph Karundeng, Frandy Efraim Fritz Lenny Leorina Evinita Miran, Michael Miryam Pingkan Lonto Pratiwi, Ananta Dian Regina Redemta Ohoiwai Revolson Mege Roring, Verawaty Ida Yani Salindeho, Alfred Sandra Korua Sovia Lara Tarida Elisa Butarbutar Tarida Elisa Butarbutar Tinneke Evie Meggy Sumual Winny Laresta Pilly