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p-Index From 2021 - 2026
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All Journal Jurnal Administrasi Terapan
Audry Leiwakabessy
Jurusan Akuntansi, Politeknik Negeri Ambon
Economics, Econometrics & Finance Social Sciences

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SUSTAINABILITAS PENGUSAHA KERAJINAN GERABAH DALAM BINGKAI KEMISKINAN STRUKTURAL: (Studi Pada Desa Ouw Kecamatan Saparua) Ludwina Pormes; Audry Leiwakabessy
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1770

Abstract

Ouw Village is a one of the potential Village in Saparua sub-district, Central Maluku Regency. They are famous for their pottery crafts since the ancient times. However, their business did not have an experience significant development and the craftsmen are still classified as a poor society. The purpose of this research is to know the effect of structural poverty on the sustainability of pottery craftsmen in the Ouw Village. This research use descriptive qualitative method with ethnographic techniques. The results show that structural poverty affects the sustainability of the pottery business in Ouw Village due to several factors including: unbalanced regulations, product distribution channels, lack of promotion and lack of funds for business development.Keywords: sustainability, structural poverty
PENGARUH SELF ASSESSMENT SYSTEM DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK : (Studi Kasus Pada Wajib Pajak di KPP Pratama Ambon) Dirk Berly Tehuayo; Audry Leiwakabessy; Agustina Christina Patty
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): September
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2136

Abstract

This research aims to examine: (1) The influence of the Self-assessment system on taxpayer compliance, (2) The influence of tax sanctions on taxpayer compliance and The population in this study are individual taxpayers registered at KPP Pratama Ambon in 2022. The sample in the research This was determined based on the purposive sampling method, data was collected by distributing questionnaires. The analysis used is multiple linear regression analysis. The test results show that 1) the self-assessment system has a significant positive effect on taxpayer compliance, 2) tax sanctions have a significant positive effect on taxpayer compliance.Keywords: Taxpayer compliance, self assessment system, tax sanctions.
Analisis Faktor-Faktor yang Mempengaruhi Tindak Lanjut Hasil Audit oleh Inspektorat Daerah: (Studi Empiris Pada SKPD Provinsi Maluku) Dirk Berly Tehuayo; Audry Leiwakabessy
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3379

Abstract

This study aims to identify and analyze the factors influencing the follow-up of audit findings conducted by Regional Inspectorates. The main focus lies on four independent variables: auditor competence, quality of audit recommendations, commitment of SKPD (Local Government Work Units) leadership, and the effectiveness of internal control systems. A quantitative approach was used through a survey method involving 100 respondents from various SKPDs. Data were analyzed using multiple linear regression. The results indicate that all four variables significantly influence audit follow-up simultaneously, with a determination coefficient (R²) of 0.72. Partially, the quality of audit recommendations and leadership commitment emerged as the dominant factors driving follow-up actions. These findings highlight the importance of enhancing auditor competence, developing high-quality recommendations, fostering committed leadership, and strengthening internal control systems to support accountable and effective governance. Keywords: Audit Follow-Up, Auditor Competence, Recommendation Quality, Leadership Commitment, Internal Control System
Co-Authors Agustina Christina Patty Dirk Berly Tehuayo Ludwina Pormes