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All Journal Journal of Artificial Intelligence and Digital Business Kupna Akuntansi: Kumpulan Artikel Akuntansi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Indovisi
Talla, Alend
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PERAN AUDIT INTERNAL UNTUK PELAKSANAAN PENCEGAHAN FRAUD DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABLE INTERVENING PADA PT. BANK PEMBANGUNAN DAERAH MALUKU DAN MALUKU UTARA Talla, Alend; Simanjuntak, Pranatalindo; Tjio, Sari Tamayani
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p49-64

Abstract

There have been many cases of fraud that show the weakness of internal control in management at PT Bank Maluku Malut. Thus it is hoped that the emergence of GCG can help banking management to minimize and reduce the number of frauds that occur at the bank. This research was made to see the implementation of internal audit at PT Bank Maluku Malut plays an important role in realizing Good Corporate Governance so that through the principles of GCG the company can efficiently reduce the number of frauds. The study used the Partial Least Square (PLS) approach as data analysis. PLS is a component or variant-based Structural Equation Modeling (SEM) equation model. The data used is primary data, which is collected through a research questionnaire, with a research population of 30 people, namely all auditors and internal control branches at PT Bank Maluku Malut. The results of this study indicate that the role of the Internal Auditor has a significant influence in realizing Good Corporate Governance while the Internal Audit Role does not have a significant influence on fraud prevention, but if using Good Corporate Governance (GCG) as an intervening variable, the role of internal audit will affect Fraud Prevention with a significance level of α = 0.05.
Efektivitas Aplikasi Akuntansi Dan Self – Control Dalam Penyusunan Laporan Keungan UMKM Talla, Alend; Batkunde, Adonia Anita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.574

Abstract

This research is motivated by the low quality of financial reporting among MSMEs in Ambon City, which is caused by limited technological understanding and low discipline among business owners. The research gap lies in the lack of studies that simultaneously examine the influence of accounting application effectiveness and self-control on financial statement preparation, particularly in MSMEs located in Eastern Indonesia. This study aims to test and analyze the combined effect of these two variables. A quantitative approach was employed using the Partial Least Squares (PLS) method. Primary data were collected through questionnaires distributed to 70 MSME actors in Ambon City who had used accounting applications. The test results show that the effectiveness of accounting applications has a significant influence on financial reporting, with a T-statistic value of 4.464 and a P-value of 0.000. Self-control also has a significant effect, with a T-statistic value of 2.477 and a P-value of 0.014. The reliability test results show that the Composite Reliability values for each construct are above 0.93. The conclusion of this study is that the combination of accounting technology and self-control plays an important role in improving the quality of MSME financial reporting. The practical implication is the need to enhance digital literacy and behavioral awareness among business owners to ensure the optimal and sustainable use of technology.
OPTIMALISASI AKUNTABILITAS ORGANISASI PELATIHAN PEMBUKUAN SEDERHANA DAN PENYUSUNAN LAPORAN KEUANGAN DI AMGPM CABANG ELIM I Simanjuntak, Pranatalindo; Talla, Alend; Boki, Emi; Tamayani Tjio, Sari; Zahra, Zahra; Piterson Radjawane, Erik
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 05 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i05.1710

Abstract

This service research aims to increase the accountability and transparency of financial management at AMGPM Elim I Branch through simple bookkeeping training and preparation of financial statements. The method used is Participatory Action Research (PAR) with a mentoring approach, which actively involves organizational administrators in problem identification, program design, and evaluation of results. Activities are carried out through interactive lectures, transaction recording simulations, report preparation practices, and assistance in the use of digital templates. The results of the study showed that there was an increase in participants' understanding of the basic accounting cycle, technical skills in compiling simple reports, and awareness of the importance of transparency and ethics in the financial management of non-profit organizations. Participants are also able to apply simple technology-based bookkeeping independently. Overall, the program contributes to strengthening organizational governance and building a culture of sustainable accountability.
Analisis Kinerja Aspek Lingkungan dalam Menekan Biaya Operasional pada PT Permodalan Nasional Madani Tjio, Sari Tamayani; Talla, Alend
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2997

Abstract

Penelitian ini menganalisis kinerja aspek lingkungan PT Permodalan Nasional Madani (PNM) dalam kaitannya dengan upaya menekan biaya operasional perusahaan. Isu keberlanjutan dan tuntutan regulasi mendorong lembaga keuangan, termasuk PNM, untuk memperhatikan efisiensi sumber daya, pengurangan emisi, dan pelestarian keanekaragaman hayati. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan studi kasus, berdasarkan data sekunder berupa laporan keberlanjutan, laporan keuangan, dan data operasional PNM periode 2022–2024. Hasil analisis tren menunjukkan adanya variasi signifikan pada konsumsi air, energi listrik, bahan bakar minyak (BBM), kertas, serta emisi gas rumah kaca. Misalnya, penggunaan BBM menurun dari 47,87 kiloliter (2023) menjadi 34,23 kiloliter (2024), dengan emisi Scope 1 turut berkurang hingga 94.941 KgCO₂eq. Program pelestarian hayati juga meningkat tajam, dari 70.130 flora/fauna (2022) menjadi 287.761 flora (2024). Temuan ini mengindikasikan adanya kontribusi positif terhadap lingkungan dan potensi efisiensi biaya. Namun, biaya operasional PNM tetap menunjukkan tren peningkatan signifikan, yaitu dari Rp9,36 triliun (2022) menjadi Rp12,56 triliun (2024). Fakta ini menggarisbawahi bahwa meskipun kinerja lingkungan mengalami perbaikan, dampaknya terhadap penghematan biaya belum terlihat nyata karena dominasi faktor lain seperti ekspansi usaha dan pengembangan teknologi. Penelitian ini memberikan kontribusi dengan mengaitkan indikator kinerja lingkungan secara kuantitatif dengan potensi efisiensi biaya di sektor jasa keuangan.
Analysis determinants of audit delay; evidence from sri-kehati company listed on the Indonesia stock exchange Simanjuntak, Pranatalindo; Talla, Alend; Boki, Emi
Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19071008

Abstract

This study examines how firm performance (ROA), firm age (Age), and auditor switching (Auditor Switching) are associated with Audit Delay in Sri-Kehati Index Companies in 2020-2023. The sample disclosure technique used in this study is census sampling, the sample consists of 33 companies with 4 years of observation. The data analysis technique uses analysis with the context of Partial Least Squares Structural Equation Modeling (PLS-SEM) which is measured by the inners and inners models. The findings of this study are that all independent variables measured in this study have an influence on the measurement of audit delay, which means that all research hypotheses are proven. Advice for companies whatever the reason for the audit delay, companies need to fulfill their obligations to report financial information in a timely manner by anticipating various circumstances.
Analisis keterlambatan laporan pertanggungjawaban realisasi APBDES pada pemerintah desa Patti di Kabupaten Maluku Barat Daya Silooy, Revi Wilhelmina; Talla, Alend
Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19071108

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang menyebabkan keterlambatan penyampaian Laporan Pertanggungjawaban Realisasi APBDes pada Pemerintah Desa Patti, Kecamatan Moa, Kabupaten Maluku Barat Daya, serta bentuk upaya perbaikan yang dilakukan pemerintah desa. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan observasi. Informan penelitian meliputi Kepala Desa, Sekretaris Desa, dan Bendahara Desa Patti.Hasil penelitian menunjukkan bahwa keterlambatan laporan pertanggungjawaban realisasi APBDes disebabkan oleh beberapa faktor utama, yaitu: (1) rendahnya kualitas sumber daya manusia, khususnya perangkat desa yang sebagian besar berpendidikan SMP dan kurang kompeten dalam pengelolaan administrasi serta teknologi informasi; (2) keterbatasan sarana dan prasarana seperti kurangnya unit komputer dan akses internet sehingga menghambat proses penyusunan laporan; (3) rendahnya disiplin kerja perangkat desa yang berdampak pada tidak tepatnya penyelesaian tugas administrasi; (4) kendala dalam pelaksanaan kegiatan, terutama terkait keterlambatan bahan material yang dipasok dari luar Kota Tiakur; dan (5) kesulitan teknis dalam penyusunan laporan akibat gangguan sistem keuangan desa serta kurangnya koordinasi antarperangkat desa.Pemerintah Desa Patti telah melakukan beberapa upaya untuk mengatasi permasalahan tersebut, antara lain meningkatkan koordinasi internal, memperkuat kerja sama dengan supplier, mengikuti pelatihan dan bimbingan teknis pengelolaan keuangan desa, serta mendorong peningkatan kompetensi teknologi informasi bagi perangkat desa. Penelitian ini menegaskan bahwa penyelesaian masalah keterlambatan laporan APBDes tidak hanya membutuhkan peningkatan kapasitas SDM, tetapi juga perbaikan sarana pendukung dan pembenahan manajemen pemerintahan desa agar prinsip akuntabilitas publik dapat terwujud.
Co-Authors Batkunde, Adonia Anita Boki, Emi Piterson Radjawane, Erik Silooy, Revi Wilhelmina Simanjuntak, Pranatalindo Tamayani Tjio, Sari Tjio, Sari Tamayani Zahra Zahra