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All Journal Soso-Q : Jurnal Manajemen Jurnal Ekonomi Manis : Jurnal Manajemen dan Bisnis
Tirza Oktovianti Lenggono
Universitas Pattimura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KEMAMPUAN TEKNIK PEMAKAI, EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, DAN KESESUAAN TUGAS TEKNOLOGI TERHADAP KINERJA INDIVIDU PADA ORGANISASI PERANGKAT DAERAH (OPD) PEMERINTAH PROVINSI MALUKU Tirza Oktovianti Lenggono; Senda Yunita Leatemia; Trisye Natalia Kilay
Soso-Q : Jurnal Manajemen Vol 9, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v9i2.1445

Abstract

Abstract This study aims to determine the effect of the user’s technical ability, the effectiveness of accounting information systems, and the suitability of technology tasks on individual performance in the Regional Apparatus Organization of the Maluku Provincial Government. This study uses a purposive sampling technique, where the sample taken is a sample that has the criteria determined by the researcher, namely employees who work in the accounting and finance divisions who use information technology. This results of this study partially show that the technical ability of the user, the effectiveness of accounting information systems, and the suitability of technology tasks affect individual performance in the Regional Apparatus Organization of the Maluku Provincial Government. Keywords: User’s Technical Ability, Effectiveness of Accounting Information Systems, Suitability of Technology Tasks, and Individual Performance.
PENGARUH TARIF PAJAK, TEKNOLOGI DAN INFORMASI PERPAJAKAN, TERDETEKSI KECURANGAN DAN KETEPATAN PENGALOKASIAN PAJAK TERHADAP TAX EVASION Tirza Oktovianti Lenggono
Soso-Q : Jurnal Manajemen Vol 7, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v7i1.985

Abstract

The number of taxpayers increases from year to year. However, the increase in the number of taxpayers is not offset by awareness of taxpayers in paying taxes. The problem of tax evasion is an obstacle in maximizing tax revenue. The purpose of this study is to determine the effect of tax rates, technology and information taxation, fraud detected, and accuracy of tax allocation for tax evasion.This research was conducted by convenience sampling method with a sample of 100 respondents from WPOP UMKM in 4 districts. Data obtained by distributing questionnaires. Analysis of the data used in this study are the validity and reliability tests, as well as the classical assumption test (Multicollinearity test, heteroscedasticity test, normality test) and multiple regression analysis, coefficient of determination and hypothesis testing (F statistical test and t statistical test).The results of this study indicate that tax rates have no significant effect on tax evasion, technology and tax information have a significant positive effect on tax evasion, detected fraud has a significant negative effect on tax evasion, accuracy of tax allocation does not have a significant effect on tax evasion. Keywords: Tax rates, tax technology and information, fraud detected, tax allocation accuracy, tax evasion
PENGARUH SIFAT MACHIAVELLIAN, PERKEMBANGAN MORAL, DAN LOCUS OF CONTROL TERHADAP DYSFUNCTIONAL BEHAVIOR (Studi Empiris pada Kantor BPK dan BPKP Perwakilan Provinsi Maluku) Tirza Oktovianti Lenggono; Senda Yunita Leatemia
Soso-Q : Jurnal Manajemen Vol 7, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v7i2.991

Abstract

The purpose of this study is to examine and provide evidence of the influence of machiavellian nature, moral development, and locus of control on dysfunctional behavior both partially and simultaneously. This research is a quantitative study with several hypothesis tests. The sample was 55 BPK auditors and BPKP Maluku Province Representatives in Ambon City. The analysis tool uses multiple linear regression analysis. Primary data were obtained from questionnaire measurements with a Likert scale to test the validity and reliability of the data.The results of the study based on the validity and reliability test showed that the data was valid and reliable. Based on the t test and F test shows that the nature of Machiavellian, Moral Development, and Locus of Control influence partially and simultaneously on Dysfunctional Behavior. Variable Machiavellian Properties and Locus of Control have a positive correlation with Dysfunctional Behavior, while moral development has a negative correlation with Dysfunctional Behavior. These three variables have a strong and direct relationship and have a high percentage of dysfunctional behavior. Keywords: Machiavellian Traits, Moral Development, Locus of Control, and Dysfunctional Behavior.
THE INFLUENCE OF BUDGETING PARTICIPATION, ORGANIZATIONAL CULTURE AND LOCUS OF CONTROL ON PERFORMANCE ACCOUNTABILITY: A CASE STUDY IN MALUKU PROVINCE GOVERNMENT Elna Marsye Pattinaja; Tirza Oktovianti Lenggono; Junadya Swinita Wattimury; Regina Apituley
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically examine the effect of participatory budgeting, organizational culture and locus of control on performance accountability of government agencies. The method used in this study uses multiple linear regression analysis. The sample in this study were structural officials of the Maluku Province regional apparatus organization (OPD). The results of the study show that based on the output results of multiple linear regression tests, budgeting participation and organizational culture have a positive value, but the locus of control variable has a negative value, which means that even though the locus of control has increased, accountability for the performance of government agencies has remained stable or has not enhancement. However, the results of the t test prove that the variable budgeting participation, organizational culture and locus of control have a significant effect on the performance accountability of government agencies.
PENGARUH KESADARAN PERPAJAKAN, SUNSET POLICY, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Ambon) Tirza Oktovianti Lenggono
Manis: Jurnal Manajemen dan Bisnis Vol 2 No 1 (2018): MANIS : Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.2.1.1-11

Abstract

This study aims to determine the Effect of Tax Awareness, Sunset Policy,Tax Sanctions and Tax Amnesty Against Taxpayer Compliance. Population inthis research is Waji Personal Tax registered in KPP Pratama Ambon.Sampling was done by simple random sampling method. The data in thisstudy were obtained from the questionnaire (primary) with a sample of 100respondents. This study uses data quality analysis and classical assumptions andhypothesis testing.Result of research proves that, awareness of taxation have positive andsignificant effect to taxpayer compliance of individual that is shown with value oft count equal to 2,036 and significant value equal to 0,044, tax sanction havepositive and significant effect to taxpayer compliance of individual tax which isindicated by t value equal to 3,032 and the significant value of 0.003 and taxamnesty have a positive and significant effect on the taxpayer compliance of theindividual indicated by the value of t arithmetic of 2531 and the significant valueof 0.013. While sunset policy does not affect the taxpayer compliance ofindividuals who are shown with the value of t arithmetic of 0.971 and significantvalue of 0.334.
PENGARUH GAYA KEPEMIMPINAN, TINDAKAN SUPERVISI DAN INSENTIF TERHADAP KINERJA AUDITOR INTERNAL PADA PERBANKAN DI KOTA AMBON Tirza Oktovianti Lenggono
Manis: Jurnal Manajemen dan Bisnis Vol 3 No 2 (2020): MANIS : Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.3.2.12-24

Abstract

This study aims to understand leadership style, supervisory actions and incentives for performance. This study uses the banking internal auditor object. This research uses multiple regression models. The response of this research is the internal auditor in Ambon city. The number of questionnaires distributed as many as 42, but only 39 returned were then sent as a sample of this study. The results showed that of the 3 hypotheses submitted, only 2 were accepted and 1 hypothesis was rejected. Hypothesis 1 shows a significant leadership style on the performance of internal auditors. Hypothesis 2 shows that supervision measures are not significant on internal auditor performance. Hypothesis 3 shows significant significance on the performance of internal auditors.
Co-Authors Elna Marsye Pattinaja Junadya Swinita Wattimury Kilay, Trisye Natalia Regina Apituley Senda Yunita Leatemia