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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Manis : Jurnal Manajemen dan Bisnis
Elna Marsye Pattinaja
Universitas Pattimura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Professional Judgment Dan Skeptisme Profesional Terhadap Kemampuan Auditor Internal Pemerintah Dalam Mendeteksi Kecurangan Elna Marsye Pattinaja; Senda Leatemia; Muhammad F Laitupa; Hempry Putuhena
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 5 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i5.1217

Abstract

Penelitian ini bertujuan untuk menguji secara empiris Pengaruh Professional Judgment dan Skeptisme Profesional terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Kecurangan. Populasi dalam penelitian ini adalah auditor internal pemerintah yang bekerja di Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Maluku. Teknik pengambilan sampel dilakukan dengan menggunakan sampling jenuh, sehingga diperoleh sampelnya adalah semua auditor internal pemerintah yang bekerja pada Kantor BPKP Perwakilan Propinsi Maluku. Metode analisis yang digunakan yaitu Analisis Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa Professional Judgment tidak berpengaruh positif dan tidak signifikan terhadap Kemampuan Auditor internal pemerintah Mendeteksi Kecurangan dan Skeptisme Profesional berpengaruh positif dan signfikan terhadap Kemampuan Auditorinternal pemerintah Mendeteksi Kecurangan. Kata Kunci : Professional Judgment, Skeptisme Profesional, Auditor Internal Pemerintah, Kecurangan
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

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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.
PREPARATION OF FINANCIAL REPORTS BASED ON SAK EMKM: STUDY ON MSMEs IN ARU ISLANDS, MALUKU Fanny Anakotta; Elna Marsye Pattinaja; Yohanes Warkula; Selva Temalagi
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

MSMEs are one of the driving forces of a nation's economy because they play an important role in growth and employment in Indonesia, especially in Aru Islands Regency, Maluku-Indonesia. With the development of MSMEs in reporting financial reports, micro, small and medium financial accounting standards (SAK EMKM) were issued, which are expected to provide an overview of the performance of related MSME management. The research objective in this study was to find out whether the preparation of financial reports by MSMEs was in accordance with SAK EMKM. This research is a qualitative research using the case study method by collecting data through interviews and documentation. Based on the results of the study, it shows that MSMEs have not implemented the preparation of financial reports in accordance with SAK EMKM. MSMEs only prepare profit and loss reports which serve as a reference for MSMEs to determine profit or loss conditions, and MSMEs do not prepare balance sheets and notes to financial reports. Both of which are important for MSME to prepare. The preparation of income statements is only simple by utilizing technology as a medium for obtaining knowledge. In addition, there is no understanding from MSME owners as well as preparing financial reports which results in no understanding of how to properly and correctly prepare MSME financial reports in accordance with SAK EMKM
PENGARUH SUNSET POLICY, TAX AMNESTY DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi di KP2KP Masohi) Elna Marsye Pattinaja; Revi Wilhelmina Silooy
Manis: Jurnal Manajemen dan Bisnis Vol 1 No 2 (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.1.2.25-43

Abstract

Sunset policy is the elimination of administrative sanctions taxation inthe form of interest. State revenue from the tax sector increased from the program.This indicates that the implementation of sunset policy raises the awareness of thetaxpayer to fulfill his tax obligations. The purpose of this study is to examinewhether sunset policy, tax amnesty and awareness of taxpayers affect thecompliance of individual taxpayers on KP2KP Masohi.Population in this research is all individual taxpayer recorded in KP2KPmasohi with amount 2,136 taxpayer. The sample in this study are taxpayers ofindividuals (employees, civil servants, military, police or other) who have a fixedincome. . Sampling technique in this research is by purposive sampling that issampling technique based on certain criterion.The result of this research is Sunset policy has a significant effect ontaxpayer compliance on KP2KP Masohi, Amnesty tax has a significant effect ontaxpayer compliance on KP2KP Masohi, taxpayer awareness has significanteffect on personal taxpayer compliance at KKP Pratama Ambon.
Co-Authors Fanny Anakotta Hempry Putuhena Junadya Swinita Wattimury Muhammad F Laitupa Regina Apituley Revi Wilhelmina Silooy Senda Leatemia Temalagi, Selva Tirza Oktovianti Lenggono Yohanes Warkula