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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ekonomi Pembangunan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bina Bangsa Ekonomika Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Journal Economics Technology and Entrepreneur Jurnal Multidisipliner Kapalamada Jurnal Pengabdian Kompetitif Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Indovisi
Simanjuntak, Pranatalindo
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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.
PENGARUH EARNINGS PER SHARE (EPS) DAN TOTAL ASET TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB-SEKTOR INDUSTRI FOOD & BEVERAGE Zahra, Zahra; Simanjuntak, Pranatalindo
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.716

Abstract

This study aims to find out if Earnings Per Share (EPS) & Total Assets can affect Stock Prices. This research is an associative research that uses a quantitative approach with the collection of secondary data contained in the company's financial statements on the Indonesia Stock Exchange (IDX) and the Company's official website. The population of this study is 95 companies in the Food & Beverage Industry sub-sector that are still listed on the Indonesia Stock Exchange (IDX), and the sample of this study is 27 companies with an observation year of 3 years of financial statements so that the total overall sample is 81, sampling technique using Purposive Sampling. The analysis technique uses multiple linear regression analysis with SPSS 24.0 Software. This study found that Earnings Per Share (EPS) & Total partially had a positive and significant effect on the Stock Price. Earnings Per Share (EPS) and Total Assets have a simultaneous influence on the Stock Price
Determinan Perilaku Penggunaan Mobile Payment: Pendekatan Technology Acceptance Model dan Theory Reasoned Action Boki, Emi; Simanjuntak, Pranatalindo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6857

Abstract

The Covid 19 pandemic has caused various changes, one of which is the payment process which has had a significant impact. The payment system has changed from using cash or through direct transactions to an online system without direct face-to-face contact using mobile devices or better known as mobile payment. This study uses the Technology Acceptance Model and Theory Reasoned Action approaches to test the relationship between perceived ease of use, perceived usefulness, perceived risk, and subjective norms on mobile payment usage behavior with behavioral intention as a mediating variable. This study was conducted at Hasanuddin University with 273 respondents from the postgraduate students of the Faculty of Economics and Business who were still active and using mobile payments. Data were analyzed using Analysis of Moment Structure (AMOS). The results showed that perceived ease of use, and behavioral intention had a significant effect on mobile payment usage behavior, and perceived usefulness, perceived risk, and subjective norms did not have a significant effect on mobile payment usage behavior. Other findings showed that behavioral intention mediated the influence of perceived ease of use, perceived usefulness, perceived risk and subjective norms on mobile payment usage behavior. This shows that the behavior of using mobile payments is quite easy for some students so that they feel confident that using mobile payments is easier and more effective than the direct payment process, while their intentions and behavior in using mobile payments are maximized.
PEMBERDAYAAN USAHA MIKRO KECIL MASYARAKAT KECAMATAN LEITIMUR SELATAN KOTA AMBON DALAM PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS (SDGS) DESA DI INDONESIA Loupatty, Linda Grace; Atarwaman, Rita J.D.; Simanjuntak, Pranatalindo
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 1 (2025): Penguatan Pendidikan, Pemberdayaan Masyarakat, dan Transformasi UMKM di Era Ber
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i1.2170

Abstract

Survey yang dilakukan pada pelaku Usaha Mikro Kecil di Kecamatan Leitimur Selatan Kota Ambon ini bertujuan untuk mendeskripsikan sejauhmana pemberdayaan UMKM di Kecamatan Leitimur Selatan dalam pencapaian Sustainable Development Goals (SDGs) Desa dan mengidentifikasi faktor-faktor penghambat pencapaian SDGs di desa-desa tersebut. SDGs Desa hadir sebagai komitmen global untuk menciptakan desa-desa yang tangguh, inklusif, dan sejahtera dengan 17 pilar tujuan pembangunan berkelanjutan. Kegiatan ini dilakukan pada 8 Desa/Negeri di Kecamatan Leitimur Selatan Kota Ambon yaitu Negeri Naku, Kilang, Hukurila, Ema, Hatalae, Hutumuri, Rutong, dan Leahari. Hasil survey menunjukan bahwa Pemberdayaan Usaha Mikro di Kecamatan Leitimur Selatan Kota Ambon dinilai telah dapat mendukung pencapaian SDGs Desa. Pelaku Usaha Mikro sadar betul akan tujuan pembangunan berkelanjutan. Mereka memiliki komitmen yang kuat untuk upaya pengentasan kemiskinan; menjadikan desanya tanpa kemiskinan dan tanpa kelaparan. Berusaha menciptakan lapangan pekerjaan bagi masyarakat di lingkungan sekitarnya, sehingga mampu menciptakan kehidupan yang sehat dan sejahtera. Mengedepankan pendidikan yang berkualitas bagi anaknya, melakukan inovasi dalam menemukan ide-ide pembuatan produknya, mengatasi kesenjangan ekonomi dengan cara melibatkan saudara, tetangga atau masyarakat sekitar untuk ikut serta dalam mengembangkan usahanya. Usaha Mikro di Kecamatan Leitimur Selatan juga berkontribusi dalam menjaga ekosistem lingkungan hidup. Eksploitasi yang berlebihan terhadap sumberdaya alam akan merusak ekosistem lingkungan hidup. Sedangkan faktor-faktor penghambat pencapaian SDGs dalam pemberdayaan UMK adalah; Kurangnya keterlibatan pemerintah, kurangannya dana bagi pengembangan usaha, pengelolaan usaha belum dapat bertransformasi secara digital Kata Kunci: usaha mikro kecil, sustanable development goals
Pengaruh Sistem Pengendalian Internal (SPI), Komitmen Organisasi Dan Sistem Keuangan Desa (SISKEUDES) Terhadap Akuntanbilitas Pengelolaan Dana Desa Revi Wilhelmina Silooy; Alend Talla; Simanjuntak, Pranatalindo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.10512

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Sistem Pengendalian Intern (SPI), Komitmen Organisasi, dan Sistem Keuangan Desa (SISKEUDES) terhadap akuntabilitas pengelolaan dana desa pada aparat desa di Kecamatan Amahai dan Kabupaten Kota Masohi, Kabupaten Maluku Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dan analisis regresi linier berganda. Sampel penelitian sebanyak 120 aparat desa, dengan 77 kuesioner yang valid diolah. Hasil uji-t menunjukkan bahwa variabel Sistem Pengendalian Intern (SPI) tidak berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa (nilai signifikansi 0,550 > 0,05). Sebaliknya, variabel Komitmen Organisasi berpengaruh positif dan signifikan (nilai signifikansi 0,035 < 0,05), demikian pula variabel Sistem Keuangan Desa (SISKEUDES) yang juga berpengaruh positif dan signifikan terhadap akuntabilitas (nilai signifikansi 0,000 < 0,05). Koefisien determinasi (R²) sebesar 71,4% menunjukkan bahwa ketiga variabel tersebut secara simultan menjelaskan variasi akuntabilitas pengelolaan dana desa. Studi ini memberikan implikasi penting bagi pemerintah desa untuk memperkuat komitmen organisasi dan mengoptimalkan penggunaan SISKEUDES guna meningkatkan akuntabilitas keuangan desa.
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.
PENGEMBANGAN DAN PELATIHAN APLIKASI “SAKU CELANA” UNTUK MENINGKATKAN TATA KELOLA KEUANGAN UMKM DI KOTA AMBON Sososutiksno, Christina; Simanjuntak, Pranatalindo; Erwin Dien, Marion; Hehanussa, Ivara Sefry Claudya; Gita, Wa
Jurnal Pengabdian Kompetitif Vol. 4 No. 2 (2025): Inovasi Teknologi dan Digital untuk Pemberdayaan UMKM dan Desa Mandiri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i2.2521

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kemampuan akuntansi dan tata kelola keuangan pelaku UMKM di Kota Ambon melalui pelatihan penggunaan Aplikasi SAKU CELANA (Sistem Akuntansi Keuangan UMKM berbasis digital sederhana). Kegiatan ini dilatarbelakangi oleh rendahnya literasi akuntansi dan lemahnya pencatatan keuangan yang berdampak pada rendahnya akuntabilitas serta kesulitan dalam penyusunan laporan keuangan sesuai SAK EMKM. Melalui sosialisasi, pelatihan, pendampingan, dan evaluasi, kegiatan ini berhasil meningkatkan kemampuan pelaku usaha dalam pencatatan transaksi, penyusunan laporan keuangan, dan pemisahan keuangan pribadi serta usaha. Aplikasi SAKU CELANA efektif sebagai media pembelajaran dan sarana transformasi menuju digitalisasi keuangan UMKM. Kegiatan ini didukung oleh Dana Hibah Program Pengabdian kepada Masyarakat BIMA Tahun 2025 dari Direktorat Penelitian dan Pengabdian kepada Masyarakat, Direktorat Jenderal Riset dan Pengembangan, Kementerian Pendidikan Tinggi, Sains, dan Teknologi.
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 ASPEK KEUANGAN DAN ASPEK PEMASARAN UNTUK MENILAI KELAYAKAN USAHA PADA UMKM BURGERAK DI KOTA AMBON Belasa, Sitra Yani; Sososutiksno, Christina; Simanjuntak, Pranatalindo; Prabowo, Muza Syahraini; Belasa, Nurlina; Rahman, Afni; Windy
Jurnal Multidisipliner Kapalamada Vol. 4 No. 04 (2025): JURNAL MULTIDISIPLINER KAPALAMADA
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/kapalamada.v4i04.2029

Abstract

This study is motivated by the increasing competition of fast food MSMEs in Ambon City, so it is necessary to identify and evaluate the financial conditions and marketing strategies to ensure business sustainability. This study aims to identify and analyze the financial and marketing aspects in determining the feasibility of a business or business in the "Burgerak" MSME in the culinary field. The establishment of this business is an innovation from the business owner who sees the large business opportunities due to the lack of food trends in Ambon City. The method used in this study is a quantitative descriptive approach by obtaining data from interviews, observations, documentation, and simple financial reports. Business feasibility analysis is carried out using net profit indicators, payback period (PP), Net Present Value (NPV), and Profitability Index (PI). The results of the study show that Burgerak MSMEs are financially viable with stable profits, and have a fairly effective marketing strategy in reaching local consumers. However, increasing product innovation and expanding promotional reach are still needed to strengthen the business position in the Ambon culinary market.
Peran Mediasi Digitalisasi Akuntansi Pada Hubungan Literasi Akuntansi Dan Kepatuhan Pajak UMKM di Kota Jambi Erviando Z, Robby; Simanjuntak, Pranatalindo
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.362

Abstract

The development of digital technology requires Small and Medium Enterprises (SMEs) to improve their accounting skills and adopt digital-based recording systems to fulfill their tax obligations appropriately and accurately. This study aims to analyze the effect of accounting literacy on SME tax compliance in Jambi City and examine the mediating role of accounting digitalization in this relationship. The study used a quantitative approach with a survey method of 88 SMEs in Jambi City, and the data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The results show that accounting literacy has a positive and significant effect on tax compliance, as well as a significant effect on accounting digitalization. Accounting digitalization has also been shown to have a positive effect on SME tax compliance. In addition, accounting digitalization acts as a mediator that strengthens the influence of accounting literacy on tax compliance, thus indicating that a good understanding of accounting will more optimally encourage tax compliance when supported by the use of digital accounting technology. These findings emphasize the importance of integrating accounting literacy capabilities with the adoption of accounting digitalization in improving the quality of SME tax reporting and compliance.
Co-Authors Ajuputrawan, Ajuputrawan Alend Talla Atarwaman, Rita J.D. Ayal, Marsha Jessica Belasa, Nurlina Belasa, Sitra Yani Boki, Emi CHRISTINA SOSOSUTIKSNO Erviando Z, Robby Erwin Dien, Marion Gita, Wa Hehanussa, Ivara Sefry Claudya Indra, Nadia Ingratubun, Nur Irnawati Laisouw, Fanesa Aulana Loupatty, Linda Grace Luhulima, Titi Nurhayati Maghfirah, Nurul Ode, Ana Marsya Piterson Radjawane, Erik Prabowo, Muza Syahraini Rahawarin, Zahrah Syahirah Rahman, Afni Revi Wilhelmina Silooy Samal, Sarlina Serang, Nur’Inshani Armalia M. Sirait, Nopita Talla, Alend Tamayani Tjio, Sari Teddy Christianto Leasiwal Tjio, Sari Tamayani Windy Yerimias Manuhutu Zahra Zahra Zubair, Zubair