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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

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.

Pengembangan Model Pembelajaran Problem Based Learning Berbasis Etnomatematika pada Mata Kuliah Matematika Terapan untuk Mahasiswa di Politeknik Negeri Ambon Yesaya, Mey Chyntia; Patimahu, Angel Merlyn; Tehuayo, Dirk Berly; Persulessy, Sylvia Irene; Mbitu, Elisabeth Tansiana
Journal of Health, Education, Economics, Science, and Technology (J-HEST) Vol. 7 No. 1 (2024): Journal of Health, Education, Economics, Science, and Technology
Publisher : Journal of Health, Education, Economics, Science, and Technology (J-HEST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/

Pembelajaran kreatif dan inovatif dilakukan melalui pembelajaran berbasis budaya yang sangat relevan karena menggunakan objek kontekstual dari budaya daerah yang erat kaitannya dengan materi pembelajaran. Hal ini membuat proses pembelajaran menjadi lebih menarik dan menyenangkan. Pembelajaran yang kreatif dan inovatif, bila dikombinasikan dengan kegiatan yang bermuatan budaya, membuat siswa lebih aktif dan menikmati belajar. Etnomatematika adalah pendekatan pembelajaran matematika yang menghubungkan konsep matematika dengan budaya wilayah tertentu. Salah satu model pembelajaran yang dapat dikombinasikan dengan etnomatematika adalah Model Problem Based Learning (PBL). Model ini membantu mahasiswa memperoleh pengetahuan baru dengan menggunakan analisis berbagai pengetahuan dan pengalaman belajar yang dimiliki, dan menghubungkannya dengan permasalahan yang diberikan oleh dosen. Pengembangan model pembelajaran problem Based Learning dapat meningkatkan hasil belajar mahasiswa yang terlihat dari nilai tes awal dan nilai tes akhir Nilai rata-rata tes awal mahasiswa kelas A dan B dengan nilai kelas A adalah 51,08 dan kelas B adalah 59,03 dan nilai rata-rata tes akhir kelas A sebesar 71,95 sedangkan kelas B sebesar 76,15 terdapat kenaikan dari kelas A yaitu 20,87 dan kelas B 17,12.

Personal Values in Village Fund Fraud Prevention Leiwakabessy, Audry; Handojono, Monika; Pattimahu, Angel Merlyn
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i2.p872-883

The increase of the village fund over the years, on the one hand - creates many opportunities for the village governments to improve their quality of life. However, on the other hand, it could lead to misuse and, to some extent, it is committed to fraud in the management process. Fraud is an unlawful act that causes many losses and benefits the perpetrator. Fraud may occur in both the private and public sectors (government). This research aims to empirically test the influence of Idealism and Morality on Fraud Prevention in Village Fund Financial Management. By using the Simple Random Sampling technique, the study is participated by Village Government Administrators and Village Consultative Councils in Teluk Ambon District as the population with the samples consisted of Village Government Administrators and Village Consultative Bodies from 6 (six) Villages in the Teluk Ambon District area. The research found that morality (p=0.008) and idealism (p=0.000) positively prevent fraud in village fund management. The result confirmed that when people have knowledge, understanding, and idealism, as well as personal values such as morals and ethics, they tend to avoid fraud. The research recommends conducting an experiment that focuses on groups to collect data to reduce internal validity problems. It may also examine other variables that can explain a more significant influence on fraud prevention

Analisis Kontribusi dan Laju Pertumbuhan Pajak Restoran terhadap pendapatan asli daerah kota Ambon Pattimahu, Angel Merlyn
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1216

In Law Number 28 of 2009 on Regional Taxes and Levies, local governments are granted the authority to explore financial resource potentials by establishing new types of taxes and levies not previously regulated, provided they meet the established criteria and reflect the aspirations of the community. Regional taxes, as one of the components of Local Revenue (PAD), are used to finance various regional expenditures, both routine and for development purposes. Regional taxes are expected to be a vital source of financing for government administration and regional development, as well as contribute to the improvement and equitable distribution of community welfare. Regional taxes are divided into two main categories: provincial regional taxes and regency/city regional taxes. This study aims to determine the contribution and growth rate of restaurant taxes in Ambon City. The research method used is descriptive quantitative analysis, particularly in describing the results of calculations of the contribution and growth rate of restaurant taxes in the local revenue of Ambon City. The research object is the Ambon City Regional Revenue Office. This study shows that the contribution of restaurant taxes over the last five years (2020-2024) has fluctuated, with a significant increase in the growth rate in 2022, but a sharp decline in the following year. The study indicates that the Ambon City government has not been able to maintain and increase the contribution of restaurant taxes in the last five years. This is due to the lack of active involvement from officers in collecting taxes and in socializing the sanctions and payment procedures to the community, particularly to restaurant entrepreneurs. Keywords: Restaurant Tax, Contribution, Growth Rate, Local Revenue (PAD)

Pengaruh Religiusitas Dan Cinta Uang Terhadap Persepsi Etis Mahasiswa Akuntansi Pattimahu, Angel Merlyn; Hasmawati, Hasmawati; Yesaya, Mey C; Birahy, Denita; de Fretes, Marissa Falyn; Idris, Rafli
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

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.

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