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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Masyarakat Jamak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Inovasi Penelitian Multicience INTELEKTIVA Mamangan Social Science Journal Inovasi Sosial: Jurnal Pengabdian Masyarakat
Sandanafu, Sally Paulina
Politeknik Negeri Ambon
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA,KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH PEMERINTAH PROVINSI MALUKU) Sally Paulina Sandanafu; Mis Fertyno Situmeang
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 7 No. 2 (2018): JURNAL MANEKSI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.444 KB) | DOI: 10.31959/jm.v7i2.193

Abstract

This study aims to determine the effect of human resource capacity, organizational commitment, utilization of information technology and internal control accounting to the value of financial reporting information local government in the scope of SKPD Maluku province.This research is causal asosiatif research with quantitative approach, the sampling technique used is purposive sampling. The analysis used is multiple regression analysis (Multiple regression).The result of hypothesis test shows that variable of human resource capacity, organizational commitment and internal control of accountancy have a positive and significant influence to the value of local financial reporting information while the utilization of information technology has no positive effect to the financial information value of the area it is shown with coefficient value of 0.128 with significance level of 0.060.
BEHAVIOURAL ACCOUNTING: AN INTRODUCTION TO UNDERSTANDING SALLY PAULINA SANDANAFU
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 4 No 10 (2023): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JUNI 2023
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This paper will briefly discuss behavioural accounting. Pragmatically, behavioural accounting is the application of social science concepts to several accounting research areas such as budgeting, decision-making, controlling, and financial reporting. This newly emerging subdiscipline tries to focus on the human element with its human nature. Although accounting is essentially a quantitative field of study. The method of this study is a literature search, with the primary data sources being related scientific journals, and also other sources compatible with the theme of this discourse. This paper provides a brief introduction to behavioural accounting.
Investment Analysis Of The Masela Block Project. Will The Masela Block Become A Natural Resource Paradox? (A Pestle Analysis) Sandanafu, Sally Paulina; Leuhery, Lenora; Wattimena, Sefnath J; Patty, Meidylisa
Jurnal Ilmu Sosial Mamangan Vol 12, No 2 (2023): Special Issue
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i3.8108

Abstract

The unsustainable investment in the Masela block due to the recent pandemic has delayed several steps by the Maluku provincial government and local communities in realizing the investment capital participation (PI). This study aims to determine and analyze the factors that hinder the operation and investment in the Masela block. The analysis technique used in this study is the PESTLE analysis which is reinforced by secondary data and survey results and interviews with PT MEA, namely the industry appointed by the local government (BUMD) in implementing the investment capital participation in the Masela block and informants from the Latdalam and Lermatang village governments who know and are directly affected by the development of the Masela Block project. The results of this study indicate that the priority concentration of the Lermatang and Latdalam village communities is on the social and environmental aspects where there will be many social changes in the community's way of life so that this aspect must be truly considered because these two villages highly uphold customary and cultural values and depend on natural resources.
Pelatihan dan Pengembangan Sistem Akuntansi pada Badan Usaha Milik Negeri Rajuno Hitipori di Negeri Rutong Kota Ambon Meidylisa Patty; Mis Fertyno Situmeang; Sally Paulina Sandanafu; Nova Angelin Kailuhu; Vanessa Acnes Christoffel; Filiyan Huwa; Marsanda Imelia Molle
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2025): Mei : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i2.1124

Abstract

Community Service is the application of science and technology carried out at the state-owned enterprise (BUMNeg) Rajuno Hitipori in Negeri Rutong, Ambon City, as a partner fostered by Ambon State Polytechnic. The objective of this community service activity is to enhance the accounting knowledge of BUMNeg administrators and business unit managers and to provide an easy and adequate financial reporting system for BUMNeg business management.The method used is participatory action research in the form of training and mentoring for the preparation of financial reports for BUMNeg administrators and business unit managers using financial report preparation guidelines. The results achieved include BUMNeg administrators acquiring accounting knowledge and skills and being able to utilize the Excel for Accounting application provided for financial reporting.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA,KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH PEMERINTAH PROVINSI MALUKU) Sandanafu, Sally Paulina; Situmeang, Mis Fertyno
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 7 No. 2 (2018)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v7i2.193

Abstract

This study aims to determine the effect of human resource capacity, organizational commitment, utilization of information technology and internal control accounting to the value of financial reporting information local government in the scope of SKPD Maluku province.This research is causal asosiatif research with quantitative approach, the sampling technique used is purposive sampling. The analysis used is multiple regression analysis (Multiple regression).The result of hypothesis test shows that variable of human resource capacity, organizational commitment and internal control of accountancy have a positive and significant influence to the value of local financial reporting information while the utilization of information technology has no positive effect to the financial information value of the area it is shown with coefficient value of 0.128 with significance level of 0.060.
INTERPERSONAL COMMUNICATION AS A DETERMINANT OF AUDIT FINDINGS AND AUDIT JUDGMENT: A CONCEPTUAL MODEL FOR NATURAL RESOURCE AUDITS IN INDONESIA'S FRONTIER REGIONS Sally Paulina Sandanafu
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 6 No. 02 (2026): INTERNATIONAL JOURNAL OF MULTISCIENCE - MAY-AUGUST 2026
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

Natural resource audits conducted by Supreme Audit Institutions in resource-rich, geographically remote subnational regions present distinctive interpersonal demands that remain undertheorized in the auditing literature. Drawing on the professional skepticism literature, communication theory, and public-sector audit quality research, this paper develops a conceptual model linking auditor interpersonal communication competence to audit evidence quality, audit findings, and audit judgment, moderated by contextual factors specific to frontier (3T) regions, geographic isolation, resource dependency, and local institutional culture. Using Indonesia's Audit Board (Badan Pemeriksa Keuangan/BPK) and the emerging natural-resource audit context of Kepulauan Tanimbar Regency, Maluku Province site of the Masela Block LNG development as an illustrative empirical setting, the paper synthesizes existing theory into an integrated model and derives testable propositions to guide future empirical research. The paper contributes a theory-building foundation for an underexamined intersection of interpersonal communication and public-sector audit judgment, and offers a practical agenda for auditor capacity development in extractive-resource, frontier-region audit contexts.
Co-Authors Abdulharis Tamalene Agus Siahaya cynthia imelda Tjokro Filiyan Huwa Julie Theresya Pelamonia Lenora Leuhery Marcha S.I. Matitaputty Marsanda Imelia Molle MEIDYLISA PATTY Nova Angelin Kailuhu Rina Latuconsina, Rina Sipakoly, Selly Situmeang, Mis Fertyno Vanessa Acnes Christoffel Wattimena, Sefnath J