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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.

Analisis Kinerja Keuangan Daerah Ditinjau dari Efisiensi dan Pertumbuhan Belanja pada Pemerintah Kota Ambon Tahun Anggaran 2022–2024 Pattimahu, Angel Merlyn; Tangke, Diar Muzna
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158//jaa.v4i2.1450

Regional governments have greater authority in managing their budget revenues and expenditures. Regional expenditure represents an obligation recognized as a deduction from net assets within a fiscal year. These funds are allocated to support the implementation of governmental functions at the provincial and municipal levels. This study aims to assess the efficiency level and expenditure growth of the Ambon City Government. The research employs a descriptive method with a focus on the Regional Financial and Asset Management Agency of Ambon City. Based on the analysis of expenditure efficiency ratios, the results show that efficiency fluctuated over the study period: 92.66% in 2022, increasing to 99.53% in 2023, and declining again to 86.63% in 2024. Meanwhile, expenditure growth also showed an unstable pattern, with –2.58% in 2022, rising to 7.26% in 2023, and decreasing again to –7.01% in 2024. These findings indicate dynamic fiscal management influenced by development priorities and the government’s fiscal capacity. Overall, the study highlights the importance of effective and consistent budget planning to maintain efficiency and support the achievement of regional development goals. Keywords: Local Government Expenditure, Efficiency, Assets, Budget, Expenditure Growth

Pengaruh Pemikiran Etis, Relativiseme dan Idealisme terhadap Sensitivitas Etis mahasiswa Akuntansi: (Studi Empiris di Jurusan Akuntansi Fakultas Ekonomi Bisnis Universitas Pattimura) Pattimahu, Angel Merlyn
Jurnal Administrasi Terapan Vol. 1 (2022): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar

Each accounting student is expected to have knowledge, understanding, and applying ethics adequately in the learning process so that later can be applied in the implementation of his professional work. This study aims to identify and empirically test the influence of ethical thinking, idealism, and relativism, on sensivity of accounting students. Data from this study were collected from accounting students S1, faculty of Economic, Pattimura University with criteria accounting students who passed the course of auditing 1 and auditing 2 with an A or B. Data obtained by distributing directly to the students asa much as 150 questionnaires and 127 questionnaires were used as samples for analysis. Data analysis using XLSTAT-PLS applications. The results showed that ethical thinking positive effect on ethical sensivity. Next idealism positive effect on ethical sensivity. Which follows relativism has no effect on ethical sensivity. Keywords : ethical thinking, idealism, relativism, ethical sensivity.

PENGARUH PENGETAHUAN INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI SAHAM DI PASAR MODAL: (Studi pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Maluku) Pattimahu, Angel Merlyn
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1750

This study aims to: (1) Determine the effect of investment knowledge on investment interest in the capital market for students of the UKIM economics faculty. (2) Knowing the effect of investment motivation on interest in investing in the capital market in economics faculty UKIM students. The research design is quantitative. The population in this study were students of the UKIM Faculty of Economics. The sample in this study were 83 students. Collecting data in this study using a questionnaire method. The test instruments were analyzed using validity, reliability, normality tests,. The data analysis technique used in this research is descriptive statistics, multiple linear regression analysis and the results of hypothesis testing. The results of this study indicate that: (1) Knowledge of investment has an effect on the interest in investing in the capital market for FE UKIM students, as evidenced by a probability value of 0.000 <0.05. (2) Investment motivation affects the interest in investing in the capital market for FE UKIM students as evidenced by a probability value of 0.000 <0.05. (3) Knowledge and investment motivation simultaneously affect the interest in investing in the capital market for FE UKIM students, as evidenced by the Fcount of 100.448 and a probability of 0.000. (4) Independent variables jointly affect the dependent variable by 70.8%, the remaining 29.2% is influenced by other variables. Keywords: investment knowledge, investment motivation, investment interest in the capital mar

PENGARUH SIKAP DAN NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA AMBON Pattimahu, Angel Merlyn
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2104

This research that aims to find out: (1) The Influence of Attitudes towards Personal Taxpayer Compliance in ambon city (2) The Influence of Subjective Norms on Taxpayer Compliance of Private Individuals in Ambon city The population of this research is all taxpayers of private individuals registered in KPP Pratama Ambon. The sample used in this study was 78 respondents. Data collection method by questionnaire method. Validity test using total correlation, while reliability test using cronbach alpha. Classic assumption tests include normality tests, linearity tests, multicolinearity tests, and heterosesticity tests. The hypothesis test in this study used multiple regression analysis.The results of this study show that: (1) There is a positive and significant influence attitude towards the Compliance of Individual Taxpayers in Ambon City (2) There is a positive and significant influence of Subjective Norms on Taxpayer Compliance of Private Individuals in Ambon City Keywords: Attitudes, Subjective Norms, Personal Taxpayer Compliance in Ambon

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