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Pengaruh Sifat Machiavellian terhadap Perilaku Disfungsional Auditor pada Inspektorat Provinsi Maluku dan Kota Ambon Parinussa, Aryance; Riconita Sinay, Francisca
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2025): MEI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jmmecd86

Abstract

Peningkatan tuntutan terhadap transparansi dan akuntabilitas dalam pengelolaan keuangan daerah mendorong pentingnya pengawasan internal yang efektif, terutama di lingkungan Inspektorat Pemerintah Daerah. Penelitian ini bertujuan untuk menganalisis pengaruh sifat Machiavellian terhadap perilaku disfungsional auditor, sebagai bentuk penyimpangan etika dalam pelaksanaan tugas audit internal. Fokus kajian diarahkan pada aparat Inspektorat Provinsi Maluku dan Kota Ambon, mengingat pentingnya peran mereka dalam mendukung tata kelola keuangan yang akuntabel. Penelitian ini menggunakan pendekatan kuantitatif dengan desain explanatory research. Data diperoleh melalui penyebaran kuesioner kepada seluruh populasi auditor internal (60 responden) dan dianalisis menggunakan regresi linier sederhana. Instrumen penelitian telah diuji validitas dan reliabilitasnya melalui korelasi Pearson dan koefisien Cronbach’s Alpha. Variabel independen dalam penelitian ini adalah sifat Machiavellian, sedangkan variabel dependen adalah perilaku disfungsional auditor yang diukur melalui dua indikator: premature sign-off dan underreporting of time. Hasil pengolahan data menunjukkan bahwa sifat Machiavellian berpengaruh positif dan signifikan terhadap perilaku disfungsional auditor dengan nilai koefisien regresi sebesar 0,472 dan tingkat signifikansi 0,042. Hasil uji ANOVA dan uji t mendukung model regresi secara keseluruhan dengan nilai F sebesar 4,269 dan R² sebesar 0,30. Ini mengindikasikan bahwa 30% variasi perilaku disfungsional dapat dijelaskan oleh kecenderungan sifat Machiavellian. Temuan ini menunjukkan bahwa karakter personal auditor memiliki kontribusi yang bermakna terhadap kualitas pelaksanaan audit. Kesimpulannya, sifat Machiavellian merupakan faktor signifikan yang mempengaruhi perilaku disfungsional auditor. Penelitian ini merekomendasikan perlunya perhatian dalam proses seleksi, pelatihan etika, dan pembinaan integritas auditor sebagai upaya penguatan sistem pengawasan keuangan daerah.
Saving Money Management pada Siswa SMA Negeri 1 Seram Bagian Barat Parinussa, Aryance; Papilaya, Josep; Sahusilawane, Stevie
Jurnal Pengabdian Arumbai Vol 3 No 1 (2025)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arumbai.vol3.iss1.pp21-30

Abstract

Students at SMA Negeri 1 Seram Bagian Barat face low financial literacy, marked by poor saving habits, lack of budgeting skills, and minimal understanding of investments. To address this, the “Saving Money Management” training was conducted to improve students’ knowledge and skills in managing personal finances in a simple, applicable way. The program aimed to build basic money management, encourage frugal living, and introduce safe investments for beginners. Using a Participatory Action Research (PAR) approach, students engaged actively in discussions, budgeting simulations, and financial tracking practices. The results showed significant improvement: understanding of money management rose by 28%, budgeting ability increased by 45%, and financial tracking habits improved by 50%. Saving habits and money allocation also increased by 50%, while knowledge of micro-investment grew by 55%. The training proved effective in enhancing financial literacy and fostering healthy financial behavior, receiving strong support from teachers and showing potential for replication in similar contexts.
Saving Money Management pada Siswa SMA Negeri 1 Seram Bagian Barat Parinussa, Aryance; Papilaya, Josep; Sahusilawane, Stevie
Jurnal Pengabdian Arumbai Vol 3 No 1 (2025)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arumbai.vol3.iss1.pp21-30

Abstract

Students at SMA Negeri 1 Seram Bagian Barat face low financial literacy, marked by poor saving habits, lack of budgeting skills, and minimal understanding of investments. To address this, the “Saving Money Management” training was conducted to improve students’ knowledge and skills in managing personal finances in a simple, applicable way. The program aimed to build basic money management, encourage frugal living, and introduce safe investments for beginners. Using a Participatory Action Research (PAR) approach, students engaged actively in discussions, budgeting simulations, and financial tracking practices. The results showed significant improvement: understanding of money management rose by 28%, budgeting ability increased by 45%, and financial tracking habits improved by 50%. Saving habits and money allocation also increased by 50%, while knowledge of micro-investment grew by 55%. The training proved effective in enhancing financial literacy and fostering healthy financial behavior, receiving strong support from teachers and showing potential for replication in similar contexts.
PENINGKATAN PENDAPATAN KELUARGA MELALUI PELATIHAN KEWIRAUSAHAAN PEREMPUAN NELAYAN DI DESA NOLLOTH KECAMATAN SAPARUA KABUPATEN MALUKU TENGAH Sinay, Francisca Riconita; Tomasoa, Theodora Florence; Parinussa, Aryance
PAKEM : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Pakem : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.853 KB) | DOI: 10.30598/pakem.2.1.1-9

Abstract

Community service activities are carried out with the goal of: 1) Increasing the fulfillment of the standard of living for the welfare of coastal communities related to the existence of fish catches that are expected to be able to support the lives of group members. 2) Improve the ability of women fishermen groups to work together by incorporating them to organize their members to cooperate in accordance with mutual agreements and provisions in order to develop an independent entrepreneurial program from coastal women, and there is also a clear division of tasks in groups that is regulated and agreed upon through joint provisions, 3) Provide a coordinating production marketing platform incorporating groups of fisherwomen, as well as an inventory of the types of supporting facilities and infrastructure that would be required in fish marketing, in order to birth a pioneering joint group enterprise; and 4) Marketing can be classified into two sorts, namely catch raw materials and culinary preparations, in order to increase the objective of marketing program targets. A mentoring model and the entire process of science and technology transfer have been carried out using a pattern of training and mentoring for fisherwomen in order to achieve the program's objectives