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Jen Wilsye Litualy
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Kupna Akuntansi: Kumpulan Artikel Akuntansi
Published by Universitas Pattimura
ISSN : -     EISSN : 27759822     DOI : https://doi.org/10.30598/kupna.v3.i1.p1-18
Core Subject : Economy,
Economics, Econometrics & Finance
KUPNA AKUNTANSI adalah jurnal yang dapat diakses oleh publik dan diterbitkan oleh Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya. Jurnal ini diterbitkan dua kali setahun, setiap bulan Mei dan November. Jurnal ini berisi artikel yang dikemas dari hasil penelitian terbaru. Dewan editor kami berasal dari beberapa universitas baik di dalam maupun di luar Maluku dengan latar belakang ilmua kuntansi yang juga aktif dalam publikasi ilmiah skala Nasional dan Internasional, sehingga mampu melakukan proses review secara profesional
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 62 Documents
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PENGARUH STRUKTUR ASET, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Aprilla, Dwi Intan; Limba, Franco Benony
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.p1-7

Abstract

The aim of this research is to empirically test the effect of asset structure, sales growth and firm size on the capital structure of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative methods by analyzing data using multiple linear regression analysis. The population used in this research was 11 companies with 4 years period of research and the sample used was 43 samples selected using purposive sampling techniques. The results of this research show that asset structure and sales growth have a positive and significant effect on capital structure, while company size has no ieffect on capital structure.
PENGARUH INDEPENDENSI DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDITOR DENGAN EFEK DUNNING-KRUGER SEBAGAI VARIABEL MODERASI Masjunadi, Masjunadi; Anakotta, Fanny Monica; Limba, Franco Benony
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.p8-20

Abstract

The regional inspectorate is responsible for organising general supervision activities of regional government and other tasks assigned by the regional head. However, several cases were found related to weak supervision, one of which was by the Inspectorate of Ambon City. From these problems, the resulting audit quality is not good. In an auditor, the Dunning-Kruger Effect can also arise. The Dunning-Kruger effect is a person's cognitive bias when he tends to overestimate his competence. The purpose of this study was to empirically examine the effect of audit independence and objectivity on audit quality with the dunning-kruger effect as a moderating variable. This research is a type of quantitative research with the population used in this study were 47 auditors at the Maluku provincial inspectorate office and Ambon city inspectorate with saturated sampling technique and data obtained by distributing questionnaires. The variables of this study consisted of Independence (X1), Auditor Objectivity (X2), as independent variables, Audit Quality (Y) as the dependent variable, and the Dunning-Kruger Effect as the Moderation variable. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) with 3 equations. The results of this study are Independence does not affect Audit quality, Objectivity has a positive and significant effect on audit quality. And the Dunning-Kruger Effect is unable to moderate the relationship between audit independence and objectivity on audit quality. However, the Dunning-Kruger Effect in this relationship is classified as a potential moderating variable
PENGARUH MANAJEMEN ASET DAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR BPKAD KOTA AMBON) Kona, Mindriyanti; Sapulette, Shella Gilby; Lewaru, Trisna Sary
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.p21-30

Abstract

This study aims to examine the effect of Asset Management and the RegionalFinancial Information System on the Quality of Financial Reports. It is aquantitative research with data collection methods using questionnaires, and theanalysis technique used is multiple linear regression analysis. The testing wasconducted using the SPSS Version 25 application. The subjects of this study areall employees working at the BPKAD (Regional Financial and Asset ManagementAgency) in Ambon City, with a sample of 50 respondents. The sampling was doneusing saturated sampling. The results of the study indicate that AssetManagement and the Regional Financial Information System have a positive andsignificant effect on the Quality of Financial Reports.
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, DAN KEAMANAN TERHADAP KEPUTUSAN MENGGUNAKAN E-WALLET APLIKASI DANA (STUDI PADA MAHASISWA PRODI PENDIDIKAN EKONOMI TAHUN 2020-2023) Tuasamu, Rinawati; Kainama, Maryoni S; Dewi, Syahrina Noormala
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.p31-40

Abstract

The purpose of this study is to know the Influence of Perceived Benefit, Perceivedof Convenience and Security on the Decision to use the DANA E-walletsApplication among students the Economics Education Study Program in 2020-2023. This research method uses primary data, with the tests carried out beingDescriptive Analysis, Instrument Test (Validity and Reliability), ClassicalAssumption Test (Normality, Multicholineritas, Heterokedasticity, andAutocorrelation), Multiple Linear Regression Test, Hypothesis Test (T Test and FTest), and Coefficient Determination Test. The data used comes fromrespondents' statements distributed via a gform questionnaire with a total of 30respondents from the 2020-2023 Economic Education Study Program and 25statement items. The results of this research show that Perceived Benefit, Perceived of Convenience and Security Influence the Decision to Use the DANAApplication E-wallets.
PENGARUH PERSEPSI KEMUDAHAN, PERSEPSI KEMANFAATAN, KEAMANAN DAN SIKAP PENGGUNAAN TEKNOLOGI TERHADAP KEPUTUSAN PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI EMPIRIS PADA UMKM DI KOTA AMBON) Linggi, Marchantia; Atawarman, Rita; Risakotta, Kathleen Asyera
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.p41-48

Abstract

This research aims to determine the effect of perception of ease, perception of usefulness, security and attitude to use of technology on decisions to use quick response code indonesian standard (qris) in micro, small and medium enterprises. This research uses quantitative methods. The object of this research is MSME players in Ambon City who are using QRIS. This study uses primary data, namely through a questionnaire using a Likert scale and used a sample of 100 respondents. The results of this study indicate that perceived conveniencehas no significant effect on the decision of MSME actors to use QRIS, this is evidenced by the t test which gets a significance value of 0.557> 0.05. This is because there are still problems with the application of QRIS. This is because there are still problems with the QRIS application. Perceived usefulness has a positive and insignificant influence on the decisions of MSME actors in using QRIS. This is evidenced by the partial test results whose significance value is 0.195> 0.05. QRIS is very helpful for digital payment systems for MSME players in Ambon City. Security has a positive and significant influence on the decision of MSME players to use QRIS, this is evidenced by the t test which gets a significant value of 0.000> 0.05. The attitude of using technology has a positive and significant influence on the decision of MSME players to use QRIS. Where the significance value is 0.003> 0.05. The better the attitude felt by MSME players in Ambon City, the higher the decision to use QRIS.
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.
PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUKSI PADA PT. ANEKA SUMBER TATA BAHARI Lestaluhu, Maulidya; Janwarin, Xaverius M; Dewi, Syarina Noormala
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.p65-75

Abstract

This research aims to find out how environmental accounting is implemented in terms of production waste management at PT. Various Sources of Maritime Management. This research uses qualitative research. The data collection methods used in this research are interviews, observation and documentation. The results of this research explain that PT. Aneka Sumber Tata Bahari has carried out the stages of implementing accounting in accordance with PSAK No.33 revised 2011. This is known based on identification, recognition and measurement, where the company has incurred and recognized waste management costs as well as measuring environmental costs (in terms of waste management ) carried out by PT. Various sources of nautical management use rupiah units, however, when presenting the company's waste management costs as one in the financial statements presented in the profit and loss report, the company should create a special environmental cost account in the profit and loss report. The stages of treating environmental costs as production costs are waste levy costs, waste water testing costs, air waste testing costs, IPAL cleaning, and waste channel repair costs.
ANALISIS PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA PT. BANK TABUNGAN NEGARA (PERSERO) KC. AMBON Angkotta, Anatasia Z; Kainama, Maryoni S; Tomasoa, Theodora F
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.p76-86

Abstract

The aim of this research is to analyze the influence of internal control on fraud prevention at PT Bank State Saving (Persero) KC Ambon. The practical benefit of research is that for companies, it can be used as input in making decisions to apply accounting methods and in improving supervision within the company. The method used in this research uses quantitative research with the aim of finding answers to a phenomenon or question through data processing applications, namely using SPSS Software with the Simple Linear Regression method. The results of this research show that variable Apart from that, the role of internal control at Bank Tabungan Negara (BTN) Persero KC. Ambon is also included in the good category. BTN's internal control in carrying out its duties has used a system that is in accordance with applicable policies, plans, procedures, laws and regulations.
PERHITUNGAN ANGGARAN BIAYA TENAGA KERJA LANGSUNG PADA PT. ANEKA SUMBER TATA BAHARI DI DESA TULEHU Tahalua, Inda Sari; Tupamahu, Kevin H; Tomasoa, Theodora Florence
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.p87-95

Abstract

This research aims to find out how to prepare the direct labor cost budget calculation at PT. Various Sources of Maritime Management in Tulehu Village in January-March 2024. To find out the calculation of the direct labor cost budget at PT. The Sumber Tata Bahari annex requires production data at PT. ASTB and working hours data wage/hour rates. The method used in this research is a qualitative method. The results of the research can be seen from the preparation of the company's direct labor cost budget with theoretical studies that are appropriate, where, based on the calculation results, a direct labor cost budget for each employee can be obtained, fish washing production for each month of January is IDR 37,125,000, divided by 15 employees the result is IDR 2,475,000 per person, in February IDR 38,610,000 divided by 15 employees the result is amounting to IDR 2,574,000 per person, and whereas in March IDR 37,125,000 was divided by 15 employees the result is IDR 2,475,000 per person. So one person's income for 3 months is IDR 7,524,000, while the total wage during the first quarter is IDR 112,860,000. with results that have been calculated in accordance with company regulations with total wages for 15 employees amounting to IDR 112,860,000 for the 3 quarter periods January-March 2024 at PT. ASTB.
PENGARUH KESADARAN PAJAK, PENERAPAN E-FILLING, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK: STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA AMBON Latuamury, Jabida; Hilewe, Christin Maya
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.p96-105

Abstract

This study aims to analyze the impact of tax awareness, the implementation of e-filing, and tax sanctions on the tax compliance of individual taxpayers registered at KPP Pratama Ambon. Tax compliance is a crucial factor in increasing state revenue, which necessitates examining various aspects that influence it. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 respondents, who are individual taxpayers registered at KPP Pratama Ambon. The analysis technique used is multiple linear regression to examine the effect of independent variables on the dependent variable. The findings reveal that tax awareness and the implementation of e-filing have a positive and significant effect on tax compliance, indicating that higher tax awareness and more effective e-filing systems lead to increased taxpayer compliance. However, tax sanctions do not have a significant effect on compliance. This suggests that while tax sanctions are intended to encourage compliance, taxpayers are more influenced by awareness and the ease of filing systems. These findings are expected to provide valuable insights for the government in enhancing tax policies to improve taxpayer compliance in the future.

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