Papers by Grace Persulessy
Owner, Jul 1, 2022
The purpose of this study was to examine the effect of regional financial management and regional... more The purpose of this study was to examine the effect of regional financial management and regional financial accounting systems on the quality of local government financial reports. This research was conducted at the Regional Financial and Asset Management Agency in West Seram Regency. Data was collected by survey method through distributing questionnaires to respondents, namely, all staff or employees in the government agency. The results showed that regional financial management had no effect on the quality of regional financial reports. It can be concluded that regional financial management carried out in accordance with government regulations and provisions cannot guarantee the good quality of regional government financial reports. Meanwhile, the regional financial accounting system affects the quality of the regional financial statements of the West Seram Regency government. This proves that an effective regional financial accounting system will produce quality financial statement information. This means that if the regional financial accounting system is getting better, the financial reports produced will also increase. Improvements in the application of regional financial management and regional financial accounting systems need to be continuously implemented through the activities of the leadership and all local BPKAD employees, which are carried out not only incidentally and responsively to certain cases, but are continuous. The quality of financial reports in government agencies must truly meet reporting standards because the inequality will have an impact on various fields. Therefore, the reporting must really be considered so that it is in accordance with existing standards.
Tujuan penelitian ini adalah untuk mengetahui Gereja Protestan Maluku Jemaat Murai Klasis Aru Ten... more Tujuan penelitian ini adalah untuk mengetahui Gereja Protestan Maluku Jemaat Murai Klasis Aru Tengah telah Menyusun laporan keuangannya sesuai dengan ISAK 35. Penelitian ini merupakan penelitian metode kualitatif descriptive. Hasil penelitian menunjukkan bahwa Jemaat Murai belum membuat laporan keuangan yang sesuai dengan ISAK 35. Laporan keuangan yang dibuat oleh Jemaat Murai adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Gereja. Kata kunci: organisasi nonlaba, laporan keuangan, gereja, ISAK 53
Financial management is the process of how to manage financial resources are structured and syste... more Financial management is the process of how to manage financial resources are structured and systematic way to meet the needs of human life. In financial management, one often thinks partially. So that led to the use of money is not logical. This occurs because the individual financial decision making is heavily influenced by factors that are less well known in the financial models, ie psychological factors and social, one of which is the mental aspect of accounting. Mental accounting focuses on how one should respond and evaluate a situation when there are two or more possible outcomes, particularly how to combine the possibilities of these results. In mental accounting, individuals determine utility rates are different in each account wealth thus affecting their consumption decisions. The results of chi-square analysis shows that there is a relationship between demographic factors sex with mental accounting. Sedengkan other demographic variables such as age and income is not linked to mental accounting.
International Journal of Professional Business Review, Dec 20, 2022
Design/Methodology/Approach: This study uses multiple regression analysis with the number of samp... more Design/Methodology/Approach: This study uses multiple regression analysis with the number of samples of this study are 73 accounting students at the Indonesian Christian University in Maluku who have passed auditing courses and business and professional ethics. Data were collected using a survey method. Findings: The results of this study indicate that partial pressure and opportunity affect academic cheating, while rationalization does not affect academic cheating. This study also shows that simultaneously academic fraud is determined by the dimensions of the fraud triangle, namely pressure, opportunity, and rationalization. Research, Practical & Social Implications: The implication of this research is to provide useful input to institutions, especially the UKIM Faculty of Economics and Business, to make online learning standards. Also, the teaching staff as input in the teaching and learning process pays attention that pressure, opportunity, and rationalization are important to determine student behavior in academic fraud. Originality/Value: The results of this research indicate that rationalization does not influence academic fraud behaviors. Rationalization is self-justification or the wrong reasons for wrong behavior. This is due to the awareness of the perpetrators of academic fraud that the fraud committed is an act that is not commendable, so guilt arises when committing academic fraud. It does not support the fraud triangle theory which states that rationalization encourages fraud.
This study aimed to determine the effect of the application of Institution Accounting System to t... more This study aimed to determine the effect of the application of Institution Accounting System to the quality of Financial Statements. The population selected in this study were employees who worked at the Moluccas River Region Hall; they were 169 people. The samples in this study were the financial, program and data, and the employment head of 40 people. Data collection methods used by researchers were questionnaires and documentation, while data analysis was done with simple linear regression. The result of the research showed that Institution Accounting System had positive and significant effect on the quality of financial report.
Jurnal Abdimas BSI, Feb 3, 2020
Jurnal Akuntansi, May 14, 2020
The purpose of this research is to determine the effect of attitudes, subjective norms, and behav... more 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.
International Journal of Professional Business Review
Purpose: This study aims to examine the dimensions of the fraud triangle to explain academic chea... more Purpose: This study aims to examine the dimensions of the fraud triangle to explain academic cheating behavior during online learning. Theoretical Framework: The theory that examines the causes of fraud is the fraud triangle theory. This theory was first put forward by Edwin Sutherland, who coined the term white-color crime, and Donald Cressey, who was a student of Sutherland's in a doctoral program in the 1940s and author of Other People Money: A Study in the Social Psychology of Embezzlement. Design/Methodology/Approach: This study uses multiple regression analysis with the number of samples of this study are 73 accounting students at the Indonesian Christian University in Maluku who have passed auditing courses and business and professional ethics. Data were collected using a survey method. Findings: The results of this study indicate that partial pressure and opportunity affect academic cheating, while rationalization does not affect academic cheating. This study also ...
LPPPM Universitas Katolik Widya Mandala Madiun, 2018
This study aimed to determine the effect of the application of Institution Accounting System to t... more This study aimed to determine the effect of the application of Institution Accounting System to the quality of Financial Statements. The population selected in this study were employees who worked at the Moluccas River Region Hall; they were 169 people. The samples in this study were the financial, program and data, and the employment head of 40 people. Data collection methods used by researchers were questionnaires and documentation, while data analysis was done with simple linear regression. The result of the research showed that Institution Accounting System had positive and significant effect on the quality of financial report.
MAREN: Jurnal Pengabdian dan Pemberdayaan Masyarakat, Mar 31, 2021
Based on this research, it’s found that many factors can influence the consumer decision to choos... more Based on this research, it’s found that many factors can influence the consumer decision to choose cellular’s operator. This article explains about the influence of merk, price, quality and promotion towards consumer decision to choose cellular’s operator. The sample of this research are university students in Yogyakarta. The result of this research shown that quality and promotion have significant effect to consumer decision to choose cellular’s operator. Key words : Consumer decision, cellular’s operator, quality, promotion
IMPREST : Jurnal Ilmiah Akuntansi
Tujuan penelitian ini adalah untuk mengetahui Gereja Protestan Maluku Jemaat Murai Klasis Aru Ten... more Tujuan penelitian ini adalah untuk mengetahui Gereja Protestan Maluku Jemaat Murai Klasis Aru Tengah telah Menyusun laporan keuangannya sesuai dengan ISAK 35. Penelitian ini merupakan penelitian metode kualitatif descriptive. Hasil penelitian menunjukkan bahwa Jemaat Murai belum membuat laporan keuangan yang sesuai dengan ISAK 35. Laporan keuangan yang dibuat oleh Jemaat Murai adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Gereja. The purpose of this study was to determine the Moluccan Protestant Church of the Murai Klasis Aru Tengah Church has its financial statements in accordance with ISAK 35. This research is a qualitative descriptive research method. The results showed that the Murai Congregation had not made financial reports in accordance with ISAK 35. The financial reports made by the Murai Congregation were the Church's Revenue and Expenditure Budget Realization Report.
Tujuan dari penelitian ini adalah untuk mengetahui serta menganalisis pengaruh efektivitas ... more Tujuan dari penelitian ini adalah untuk mengetahui serta menganalisis pengaruh efektivitas pengendalian internal, kepuasan kerja, dan tekanan ketaatan terhadap fraud. Metode yang dilakukan adalah metode observasi dan pengujian hipotesis.Hasil penelitian yang didapatkan secara parsial (1) pengaruh yang positif dan signifikan antara efektivitas pengendalian internal terhadap pencegahan kecurangan (2) pengaruh yang signifikan dan positif antara kepuasaan terhadap pencegahan kecurangan.Kesimpulan yang dapat diambil hal ini menunjukan bahwa efektivitas pengendalian internal, kepuasaan kerja dan tekanan ketaatan jika semakin baik dapat menghindari terjadinya kecurangan
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat
ABSTRAKPengabdian kepada Masyarakat yang dilakukan oleh Tim dengan Mitra bertolak pada permasalah... more 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 ...
Fokus Ekonomi, 2008
Based on this research, it's found that many factors can influence the consumer decision to choos... more Based on this research, it's found that many factors can influence the consumer decision to choose cellular's operator. This article explains about the influence of merk, price, quality and promotion towards consumer decision to choose cellular's operator. The sample of this research are university students in Yogyakarta. The result of this research shown that quality and promotion have significant effect to consumer decision to choose cellular's operator.
Financial management is the process of how to manage financial resources are structured and syste... more Financial management is the process of how to manage financial resources are structured and systematic way to meet the needs of human life. In financial management, one often thinks partially. So that led to the use of money is not logical. This occurs because the individual financial decision making is heavily influenced by factors that are less well known in the financial models, ie psychological factors and social, one of which is the mental aspect of accounting. Mental accounting focuses on how one should respond and evaluate a situation when there are two or more possible outcomes, particularly how to combine the possibilities of these results. In mental accounting, individuals determine utility rates are different in each account wealth thus affecting their consumption decisions. The results of chi-square analysis shows that there is a relationship between demographic factors sex with mental accounting. Sedengkan other demographic variables such as age and income is not linked...
Keluarga merupakan inti terkecil dalam mendukung pembangunan suatu Negara. Negara dapat berjalan ... more Keluarga merupakan inti terkecil dalam mendukung pembangunan suatu Negara. Negara dapat berjalan dengan baik apabila seluruh warga negaranya memiliki ekonomi keluarga yang kuat. Oleh karena itu pengabdian ini berfokus pada peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan pengelolaan keuangan. Adapun sasaran pada pengabdian masyarakat ini adalah warga di Negeri Nuniali Kecamatan Taniwel, Seram Bagian Barat. Pengabdian ini dilakukan karena adanya permasalahan keuangan keluarga masyarakat negeri Nuniali, dimana masyarakat cenderung melakukan hutang demi memenuhi kebutuhan yang secara mendadak, masyarakat tidak memiliki simpanan, pendapatan yang diperoleh selalu digunakan habis untuk keperluaan sehari-hari. Program pengabdian ini dilakukan bertujuan agar masyarakat Desa Nuniali dapat memperoleh pengetahuan dan ketrampilan dalam mengelola keuangan keluarga yang dapat meningkatkan kesejahteran keluarga. Sehingga materi yang diberikan adalah konsep dan aplikasi pengelo...
The purpose of this community service activity is to provide knowledge and skills about managemen... more 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.
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Papers by Grace Persulessy