Articles
<![CDATA[Job Opportunity, Attitudes, Perceived Behavioral Control and Intention to Major in Accounting ]]>
<![CDATA[Gainau, Paskanova Christi]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v12n2.p143-163
<![CDATA[This research aims to capture the accounting behavior phenomenon in accounting students at private universities in Manado. This research is developed from the study of Lin & Fawzi (2006), Zandi et al.(2013), and Odia & Ogiedu (2013). To find out the inconsistency of these researches, this research focus to study about the students’s intention in choosing an accounting program. Partial least square is used to analyze the research model. This study used questionnaires and deep interviewed to collect the data. It reveals that job opportunities deliver positive effects on accounting students’s attitudes, and these attitudes affect their intention to select the program. The reputation on higher education institutions on accounting do not determine the students’s attitudes to enroll in accounting. Subjective norm do not influence students intention. Perceived behavior control positively encourages   the purposeof choosing the accounting program. These findings designate implications for accounting lecturers to explain the benefits, job opportunities, and temporary accounting issues to students. Management of the accounting department needs to re-design their curriculum; thus, it can drive college students to compete and have fun throughout the learning process. Lecturers are obligated to update their learning methods and include educational characters in the provision of material to increase students's motivation.]]>
<![CDATA[Ketahanan Entrepreneur Perempuan pada Masa Pandemi COVID-19 ]]>
<![CDATA[Paskanova Christi Gainau]]>;
<![CDATA[Yuli Rawun]]>
<![CDATA[ Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 10 No 2 (2021): August ]]>
Publisher : <![CDATA[Jurnal Ekonomi Indonesia ]]>
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DOI: 10.52813/jei.v10i2.73
<![CDATA[The outbreak of Covid-19 has weakened the performance of micro businesses, especially micro scale women entrepreneurs. Entrepreneurs implement various measures to sustain their businesses through the pandemic. This study aims to examine the factors that influence the performance of micro businesses in the city of Manado, North Sulawesi Province. The study uses the sample of 30 micro businesses collected through questionnaires, observations, and interviews with women entrepreneurs with stratified random sampling technique. The collected data was then analyzed with SmartPLS 3.0 M3. The results found that trust and networks have significant influences on the performance of micro businesses during the crisis. The findings imply that businesses need to establish strong relationships with customers as a mean to building trust and networking to enable businesses to survive in the midst of a crisis. In addition, businesses should also improvise their products in times of crisis to maintain the cash flow.Keywords: women entrepreneur; business performance; trust; smartPLS AbstrakPandemi Covid-19 telah menghambat produktivitas usaha di sektor mikro, tidak terkecuali para pelaku usaha perempuan. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi kinerja usaha sektor mikro di Kota Manado, Sulawesi Utara. Penelitian ini menggunakan sampel yang dipilih secara acak yang terdiri dari 30 pelaku usaha mikro perempuan. Data dianalisis menggunakan SmartPLS 3.0 M3, setelah melalui prosespenyebaran kuesioner, observasi, dan wawancara. Hasil penelitian menemukan bahwa faktor kepercayaan (trust) dan jaringan (network) memiliki pengaruh signifikan terhadap kinerja usaha mikro di masa krisis. Kedua faktor ini sangat penting karena kepercayaan dan jaringan memberikan kemampuan bagi pelaku usaha untuk tetap bertahan di masa krisis. Selain itu, pelaku usaha juga sebaiknya melakukan improvisasi atas produknya dimasa krisis untuk menjaga kelancaran arus kas.]]>
<![CDATA[Have Students Comprehended Investment? ]]>
<![CDATA[Paskanova Christi Gainau]]>
<![CDATA[ Journal of Accounting and Investment Vol 21, No 3: September 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2103162
<![CDATA[Research aims: This study aims to examine factors that influence stock investment intention among students.Design/Methodology/Approach: The population in this study are all individual student investors registered at the Indonesia Stock Exchange Investment Gallery in the North Sulawesi and Gorontalo Regions. Sample selection is based on the purposive sampling method. Data analysis was performed with SmartPLS 3.0 M3.Research findings: The results found that student attitudes are determined by employment opportunities in the capital market. In addition, attitudes and behavioral control also have significant effect on student intention. This is different with subjective norms which does not affect student investment intention.Theoretical contribution/ Originality: This research confirm that job opportunity influences students attitude in stock investment. The attitude and perceived behavioral control support students intention to invest stock in capital market. Subjective norms does not effect to students intention, in the context of students in the North Sulawesi and Gorontalo Regions.Practitioner/Policy implication: The implication is the universities need to make policies which is friendly with stock investment, such us Seminars, Workshops, Capital Market Schools, and Securities Traders Representative Courses (WPPE). The Indonesian Stock Exchange (Representative Office) and Exchange Members also need to increase an internship quota in order to support student investment intentions.Research limitation/Implication: This study only examines the stage of student intentions because the sample is student whose main activity is studying and the additional activity is investing.]]>
<![CDATA[PEMBERDAYAAN USAHA MIKRO DI MASA PANDEMI COVID-19 MELALUI PENGOLAHAN BUAH KELAPA OLEH PELAKU USAHA PEREMPUAN DI DESA KEMBES 1, KECAMATAN TOMBULU, KABUPATEN MINAHASA ]]>
<![CDATA[Paskanova Christi Gainau]]>;
<![CDATA[Yuli Rawun]]>;
<![CDATA[Peggy Rumenser]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 27, No 3 (2021): JULI-SEPTEMBER ]]>
Publisher : <![CDATA[Universitas Negeri Medan ]]>
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DOI: 10.24114/jpkm.v27i3.24087
<![CDATA[Covid-19 has reduced the competitiveness of micro businesses. Women as micro-entrepreneurs are also affected by this. In order to support the sustainability of micro businesses in the midst of this crisis, the community service team conducted community service in Kembes 1 Village, Minahasa Regency. The target subjects of this service are women entrepreneurs who are engaged in selling food, cakes and beverages. In this service, business actors are encouraged to innovate the products they sell, one of which is by utilizing the main commodity which is abundant in Kembes Village, namely coconut fruit. Business women are taught to process coconut fruit into durable coconut milk which is sold to residents' homes, food stalls and supermarkets. The coconut processing process is carried out hygienically using a special tool that the team has provided. Business women are trained to identify opportunities in the midst of a crisis and to improvise by utilizing resources (coconuts) as a product that the community tends to need. Based on this community service activity, as a follow-up, business actors need to establish good relationships with customers as a form of building trust and networking. This is important because trust and networking can enable businesses to survive a crisis. In addition, policy makers such as the village government should support the effort to use brand for this product for easily sell in supermarket. Furthermore, assistance and support during times of crisis are very important to support their going concern.]]>
<![CDATA[PENINGKATAN KETERAMPILAN PENYUSUNAN LAPORAN KEUANGAN UKM MENGGUNAKAN APLIKASI BERBASIS ANDROID ]]>
<![CDATA[Jefry Gasperzs]]>;
<![CDATA[Franco Benony Limba]]>;
<![CDATA[Cecilia Engko]]>;
<![CDATA[Yuyun Layn]]>;
<![CDATA[Paskanova Christi Gainau]]>;
<![CDATA[Ribka Bonara]]>;
<![CDATA[Hempry Putuhena]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 28, No 1 (2022): JANUARI-MARET ]]>
Publisher : <![CDATA[Universitas Negeri Medan ]]>
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DOI: 10.24114/jpkm.v28i1.33204
<![CDATA[Era digital yang sarat dengan perkembangan teknologi harus dimanfaatkan untuk meningkatkan profit usaha mikro dan kecil. Meskipun covid-19 turut menggoncang keberadaan usaha mikro dan kecil di era ini namun pelaku usaha tetap berupaya menjalankan usahanya. Salah satu upaya adalah memanfaatkan aplikasi android untuk mencatat transaksi. Sebagian pelaku usaha belum memahami pemanfaatan aplikasi ini. Tujuan pengabdian masyarakat ini adalah meningkatkan kesadaran dan keterampilan pelaku usaha dalam memanfaatkan aplikasi keuangan berbasis android “Akuntansi UKM” untuk menghasilkan laporan keuangan. Subjek sasaran adalah mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Pattimura yang sebagiannya merupakan pelaku usaha. Metode yang digunakan adalah pembelajaran layanan yang di dalamnya melibatkan penyajian materi (ceramah) dan pendampingan. Ceramah ditujukan untuk menyampaikan teori dan disertai dengan tanya-jawab serta diikuti dengan demonstrasi aplikasi Akuntansi UKM. Pendampingan dilakukan pada sesi praktik yang diisi dengan penyelesaikan kasus. Proses pengoperasian aplikasi Akuntansi UKM berjalan dengan baik. Pelatihan mampu meningkatkan keterampilan peserta dalam mengoperasikan aplikasi berbasis android. Hal ini dibuktikan melalui aksi mahasiswa sebelum dan sesudah mengenal Aplikasi untuk UKM. Sebelum tim melakukan demonstrasi aplikasi dan pendampingan, peserta mengalami kesulitan dalam menginput transaksi namun setelah demonstrasi dan pendampingan dilakukan, peserta mampu menginput transaksi secara mandiri dan antusias. Kata kunci: Pelatihan, Akuntansi UKM, Android, Laporan Keuangan]]>
<![CDATA[DOES LOCAL GOVERNMENT BUDGETING ACCOMMODATE GENDER EQUALITY? ]]>
<![CDATA[Paskanova Christi Gainau]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.13.1.10
<![CDATA[Abstrak – Apakah Anggaran Pemerintah Daerah Mengakomodasi Kesetaraan Gender?Tujuan Utama – Penelitian ini berupaya menganalisis aspek kesetaraan gender dalam penyusunan anggaran pemerintah daerah.Metode – Penelitian menggabungkan metode analisis PLS dan wawancara. Sejumlah pihak yang terlibat dalam penyusunan anggaran daerah menjadi informan dan sampel.Temuan Utama – Penelitian menemukan bahwa dua tipe isomorfime (normatif dan mimetik teruji) mampu memicu kinerja penganggaran responsif gender. Walaupun demikian, unit pemerintah daerah memiliki komitmen sedang untuk menerapkan anggaran berbasis gender dan level ini menjadi alasan anggaran pemerintah belum responsif gender. Selain itu, ketidakpastian lingkungan yang tinggi di pemerintah daerah mengganggu komitmen organisasi untuk mencapai anggaran responsif gender.Implikasi Teori dan Kebijakan – Teori kelembagaan menguraikan dengan sangat jelas praktik isomorfisme di pemerintah daerah. Hasil ini bermanfaat bagi pimpinan dan pegawai bagian anggaran dalam menyusun anggaran.Kebaruan Penelitian – Sejauh diketahui oleh penulis, riset mengenai kinerja anggaran gender di seluruh unit kerja pemerintah belum dilakukan di Indonesia. Abstract – Does Local Government Budgeting Accommodate Gender Equality?Main Purpose – This study seeks to analyze aspects of gender equality in preparing local government budgets.Method – The research combines PLS and interview methods. Several parties involved in preparing regional budgets became informants and samples.Main Findings – The study found that two types of isomorphism (normative and mimetic tested) could trigger gender-responsive budgeting performance. However, local government units have a moderate commitment to implementing gender-based budgeting, and this level is why government budgets are not yet gendered responsive. In addition, high environmental uncertainty in local governments undermines organizational commitment to achieving gender-responsive budgets.Theory and Practical Implications – Institutional theory clearly describes the practice of isomorphism in local government. These results are helpful for the leadership and staff of the budget department in preparing the budget.Novelty – As far as the author knows, research on gender budget performance in all government work units have not been conducted in Indonesia.]]>
<![CDATA[Determinan Kinerja Usaha Mikro (Studi Pada Usaha Mikro Di Kecamatan Wenang, Manado) ]]>
<![CDATA[Paskanova Christi Gainau]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v12i1.23
<![CDATA[Nowadays, regarding increasing number of micro-business in urban areas, achieving competitive advantage is considered as one of the business concerns. Obtaining competitive advantage entails specific requirements that social capital, physical capital, and human capital - is regarded as one of the most important factors. This study aims to examine the effect of capital to the performance of microbusinesses. The sample of this study was 31 micro-businesses in Wenang subdistrict, Manado, who were selected by simple random sampling. After distributing the questionnaires, the data analysis was done by SmartPLS 3.0 M3. The result show that social capital and physical capital had no significant effect on the performance of micro-business, while human capital had a positive, and significant effect on the business performance. The implication is the Manado City government has to make the labor of micro-business as the target of empowerment activities that are organized by the government, private sector, bank, NGOs, domestic or foreign. In the long term, it can drive the micro-industry to the small and medium industries.]]>
<![CDATA[Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah ]]>
<![CDATA[Paskanova Christi Gainau]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v10i2.58
<![CDATA[This study aims to know why gender responsive budgeting is not responsed by local government. Since it was issued by president as we know as Presidential Instruction Number 9 of 2000, there was no any significance changin in gender equality. This research was developed by some previous researches in Indonesia that found many regulations have setted to promote gender equality, but there was no significant action that showed by local government to implement it. So, this study try to seek what the obstacle that hampered gender reponsive budgeting implementation in local government. Documentation study and depth interview were the the tools to capture the data. The research found some obstacles such us the understanding of gender concept among government official, political will, and resistance to change. Some strategies to handle these obstacles are (1) political committment affirmation; (2) technical capacity affirmation; (3) accountability; (4) establish planning and budgeting department; (5) build the network with private sector, academicion, and society empowerment activity group. Contribution of this research include to developed theory in public sector accounting especially in budgeting process, and give understanding about gender responsive budgeting in local government. The last important contribution is to give suggestion and overview for Manado City governement to start gender responsive budgeting implementation.]]>
<![CDATA[Job Opportunity, Attitudes, Perceived Behavioral Control and Intention to Major in Accounting ]]>
<![CDATA[Paskanova Christi Gainau]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (2021): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v12n2.p143-163
<![CDATA[This research aims to capture the accounting behavior phenomenon in accounting students at private universities in Manado. This research is developed from the study of Lin & Fawzi (2006), Zandi et al.(2013), and Odia & Ogiedu (2013). To find out the inconsistency of these researches, this research focus to study about the studentss intention in choosing an accounting program. Partial least square is used to analyze the research model. This study used questionnaires and deep interviewed to collect the data. It reveals that job opportunities deliver positive effects on accounting studentss attitudes, and these attitudes affect their intention to select the program. The reputation on higher education institutions on accounting do not determine the studentss attitudes to enroll in accounting. Subjective norm do not influence students intention. Perceived behavior control positively encourages the purposeof choosing the accounting program. These findings designate implications for accounting lecturers to explain the benefits, job opportunities, and temporary accounting issues to students. Management of the accounting department needs to re-design their curriculum; thus, it can drive college students to compete and have fun throughout the learning process. Lecturers are obligated to update their learning methods and include educational characters in the provision of material to increase students's motivation.]]>
<![CDATA[Analisis Going Concern Pada Pelaku Usaha Nelayan Di Kecamatan Nusaniwe Kota Ambon ]]>
<![CDATA[Paskanova Christi Gainau]]>;
<![CDATA[Trisye Natalia Kilay]]>;
<![CDATA[Ribka S. F. Bonara]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v15i1.395
<![CDATA[One of sectors massively contributing in the economy of Ambon city is fishery and marine. However, fishermen as one of the business actors who run this business are still on the poverty line even though they operate business every day. This study aims to analyze the going concern aspects applied by business actors so far. A qualitative approach with source triangulation techniques was used where researchers conducted in-depth interviews and observations to business actors in Dusun Eri, Latuhalat Village, and Seri Village. The results found that the going concern aspects that have been applied tend to adopt traditional methods that have been going on since ancient times, such as only focusing on selling fresh fish as their product characteristic so business actors are reluctant to innovate. The obstacles are the lack of self-motivation and government capital support, as well as the low understanding of technology. In addition, the going concern aspect of this business is also not determined by the accounting process because all business actors do not carry out accounting processes in their business. The financial management process that has been carried out by business actors is limited to allocating sales proceeds for business operations, family economic needs, and personal savings. This allocation process is not recorded in a specific book and only relies on their intuition and verbal calculations.]]>
