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All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Abdi Laksana Utsaha: Journal of Entrepreneurship Srawung (Journal of Social Sciences and Humanities)
Grace Persulessy
Universitas Kristen Indonesia Maluku
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Sosialisasi Dan Pelatihan Badan Usaha Milik Negeri Lowpano Sebagai Penyokong Kemandirian Negeri Tehua Resa Dandirwalu; Grace Persulessy; Ivander Hutubey; Gloria H Wacanno; Nilam Sari; Diana K.E. Putri; Filders J Latuputty
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Februari 2020
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.092 KB) | DOI: 10.31294/jabdimas.v3i1.6872

Abstract

ABSTRAKPengabdian kepada Masyarakat yang dilakukan oleh Tim dengan Mitra bertolak pada permasalahan prioritas yang disepakati antara Tim dengan Mitra, yaitu belum adanya pengetahuan dan ketrampilan dari mitra tentang Manajemen Badan Usaha Milik Negeri yang baik dan berkualitas, agar Mitra memiliki pengetahuan dan ketrampilan yang memadai untuk diimplementasikan dalam Manajemen Badan Usaha Milik Negeri Lowpano. Karena itu, Tim melakukannya dalam tiga tahapan, yaitu: (1) tahapan persiapan, adalah tahap pembentukan Tim, identifikasi mitra, wawancara, dan analisis kebutuhan, (2) tahapan pelaksanaan, adalah tahapan memberikan pengetahuan dan ketrampilan tentang Manajemen Badan Usaha Milik Negeri kepada Mitra, dan (3) tahapan evaluasi dan tindak lanjut, adalah tahapan mengevaluasi dan tindak lanjut dari kegiatan yang dilakukan. Hasil yang diperoleh adalah Pengetahuan dan ketrampilan Mitra meningkat dari 25 persen menjadi 80 persen tentang Manajemen Manajemen Badan Usaha Milik Negeri yang baik dan berkualitas, agar Mitra dapat menggunakan dan mengimplementasi Manajemen tersebut dalam BUMNeg Lowpano, sehingga dapat menjadi penyokong terciptanya kemandirian Negeri Tehua. Kata Kunci: Badan Usaha Milik Negeri Lowpano; Manajemen; Mitra; Negeri Tehua; Sosialisasi           ABSTRACTThe community service which was done by team and partner departs from the agreed priority issues between the team and the partner that is the lack of knowledge and skills of partners regarding good and qualified management of village-owned enterprise, so that the partner might have an adequate knowledge and skills to be implemented in Lowpano management of village-owned enterprise. Then the team did the service in three phases, they are: 1) the preaparation which was divided to composing the team, identifying partners, interviewing, and analyzing the needs. 2) The realization phase where the partners were provided with knowledges and skills of management of village-owned enterpises, and 3) the evaluation and follow-up phase. Here the activities were evaluation and the follow-up of the activities were determined. The obtained result was the knowledge and the skill of the partners increased from 25% to 80% on the good and qualified management of state-owned enterprise then the partner might apply and implement the management to management of village-owned enterprise Lowpano so that it could support the self-sustaining of Tehua Village. Keywords: The Village-owned Enterprise Lowpano; Management; Partner; Tehua Village; Socialization  
PELATIHAN MANAJEMEN DAN AKUNTANSI UNTUK BADAN USAHA MILIK DESA DI PULAU MAKIAN HALMAHERA SELATAN Grace Persulessy; Evi Maria
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.626 KB) | DOI: 10.32493/al-jpkm.v1i1.3993

Abstract

The purpose of this community service activity is to provide knowledge and skills about management and accounting for Village-Owned Enterprises (BUMDes). This activity was attended by the management of BUMDes in eight villages, Makian Island, South Halmahera with a total of 40 participants. The methods used are lectures, group practices, and evaluations. The result of this activity is that BUMDes management can make BUMDes business plans using canvas models and can carry out simple accounting records, including cash records, budget realization reports, and income statements.Keywords: management, accounting, Village-Owned Enterprises.
Analisis Pengaruh Sikap, Norma Subjektif dan Kontrol Perilaku Terhadap Minat Pelaku UMKM Untuk Menyusun Laporan Keuangan : Sebuah Bukti Empiris Dari UMKM di Kota Ambon: Kata Kunci: Sikap, Norma Subjektif, Kontrol Pengaruh Perilaku, Minat Pelaku UMKM, Laporan Keuangan Grace Persulessy; Pieter Leunupun; Marthen Jacob Leunupun
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2238

Abstract

The purpose of this research is to determine the effect of attitudes, subjective norms, and behavioral control on interest in compiling financial reports on micro, small and medium (UMKM) actors. This research uses regression analysis with a sample of 186 UMKM actors. The results of the study found that attitudes, subjective norms and behavioral control had a positive and significant effect on the interest in preparing financial statements for UMKM players in Ambon city. The results of this study contribute to providing empirical evidence about factors that can influence interest in preparing financial statements.
The Challenge Identification of Government Accountant in Virtual Era Grace Persulessy; Andi Kusumawati; Nirwana
UtsahaJournal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.216 KB)

Abstract

This research aim to identify the problems and challenges of their accountants working in virtual technology era. The author believes that identifying the challenges government accountants face in this technological era will make it easier for them to work to serve the public. This study depends on the results of scientific studies as evidence of the kingdom of the field and analyzed under a phenomenological approach then we can present a valid and convincing finding in answering the problems of this research. The review process conducted by researchers are data coding, evaluation, and in-depth interpretation to get valid findings. The data obtained from several literature sources through an electronic search system by installing keywords. From the study results and discussion, it conclude that the challenges faced by public accountants include the importance of them mastering technology and understanding how the public desires services. In other words, the challenge of the public accounting profession in globalization era is the liberalization of accounting services. These obstacles will result in the importance of education and qualifications that necessary for public accounting services. It is hoped that these findings will become an essential part of future policymaking.
Pengelolaan Keuangan, Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan Pieter Leunupun; Grace Persulessy; Melisa Yuliana Souhuwat
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.884

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan Pemerintah Daerah. Penelitian ini dilakukan pada Badan Pengelola Keuangan dan Aset Daerah di Kabupaten Seram Bagian Barat. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yaitu, seluruh staf atau karyawan yang ada dalam instansi pemerintahan tersebut. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan daerah. Hal ini dapat disimpulkan bahwa pengelolaan keuangan daerah yang dilakukan sesuai dengan peraturan dan ketetapan pemerintah tidak dapat menjamin bagusnya kualitas laporan keuangan pemerintah suatu daerah. Sementara itu sistem akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan daerah pemerintah Kabupaten Seram Bagian Barat. Hal ini membuktikan bahwa sistem akuntansi keuangan daerah yang berjalan efektif akan menghasilkan informasi laporan keuangan yang berkualitas. Artinya jika semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat. Peningkatan penerapan pengelolaan keuangan daerah serta sistem akuntansi keuangan daerah perlu terus dilaksanakan melalui kegiatan pimpinan serta seluruh pegawai BPKAD setempat, yang dilakukan bukan hanya bersifat incidental dan responsive atas kasus tertentu saja, tetapi bersifat terus-menerus. Kualitas laporan keuangan dalam instansi pemerintahan harus benar-benar memenuhi standar pelaporan karena ketimpangannya akan memberikan dampak ke berbagai bidang.
Intellectual Capital on Company Performance Using Economic Value Added (EVA) Method Moderated by Firm Size Grace Persulessy; Amiruddin Junus; Darmawati Darmawati
Srawung (Journal Of Social Sciences And Humanities) Vol. 1 Issue. 2 (2022)
Publisher : jfpublshier

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.839 KB)

Abstract

The company's performance describes various parts of the entire company from financial side to the level of output until the market rate of return. This research aims to examine human capital, capital structure, capital employed on the performance of service companies as measured by using economic value added (EVA). This research used associative research, which has an aim to determine the relationship or influence two or more variables. Quantitative methods are used to examine certain populations or samples, collecting data using research instruments, analyze quantitative or statistical data, within the aim of testing the established hypotheses. Based on the test results, it is proven that the first, second, fifth and sixth hypotheses are not supported by moderating variables. While the third and fourth variables are supported by moderating variables. Based on the results of research and hypothesis testing, it can be concluded that human capital, capital structure has no influence on financial performance as measured by EVA. Moreover, capital employed has an influence on EVA.
Co-Authors Amiruddin Junus Andi Kusumawati Darmawati Darmawati Diana K.E. Putri Evi Maria Filders J Latuputty Gloria H Wacanno Ivander Hutubey Marthen Jacob Leunupun Melisa Yuliana Souhuwat Nilam Sari Nirwana Pieter Leunupun Pieter Leunupun Resa Dandirwalu