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All Journal AKUNTABILITAS I-Finance Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Humanities and Social Studies @is The Best [Accounting Information System & Information Technology Business Enterprise] Kajian Akuntansi Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) Jurnal Penelitian Pendidikan Indonesia
Otniel Safkaur
Universitas Cenderawasih Jayapura
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Dampak Revolusi Industri 4.0 Era Covid-19 pada Sistem Informasi Akuntansi Terhadap Struktur Modal Perusahaan Hertati, Lesi; Safkaur, Otniel
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.23557

Abstract

The impact of the Covid-19 era 4.0 revolution on accounting information systems is to produce data that is integrated with each other. Information systems that are accurate and well-accommodated in the Covid-19 era reflect correct knowledge and behavior so that important elements of the flow of financial business funds can be accommodated in a timely manner through the information system network to the sub-system sections. Accounting information systems are quite important in the capital market in order to provide information about the optimal capital structure for decision making. Capital structure activities carried out in a company have their own objectives, as well as in the process of making company financial reports. In general, corporate financial reports are a medium for a company's financial information. Either for financial information that is prepared under special conditions or also reports that are prepared at certain times on a regular basis. For reports prepared in these special conditions, the data analysis technique uses the Structural Equation Modeling (SEM) technique, involving 1,245 employees of PT Freeport Indonesia and 412 samples collected from employees. The results showed that the accounting information system had an effect on the company's capital structure. Financial statement analysis can be carried out effectively and efficiently where financial statements are used with analytical methods and techniques to determine and measure the relationship between items in the financial statements, so that changes in each item can be seen when compared. This research was conducted at PT Freeport Indonesia which is based in Papua.Abstrak. Dampak revolusi 4.0 era covid-19 pada  sistem informasi akuntansi adalah menghasilkan data secara terintegrasi satu sama lain. Sistem informasi yang akurat dan dan terakomodir dengan baik  era covid-19 adalah mencerminkan pengetahuan dan perilaku yang benar sehingga elemen penting  dari aliran dana bisnis keuangan dapat terakomodir dengan tepat waktu  melalui jaringan sistem informasi ke bagian sub-sub sistem. Sistem Informasi akuntansi cukup penting dalam pasar modal guna memberikan informasi tentang struktur modal yang optimal guna pengambilan keputusan. Aktivitas struktur modal yang dilakukan dalam sebuah perusahaan memiliki tujuan tersendiri, demikian pula dalam proses pembuatan laporan keuangan perusahaan.. Secara umum, laporan keuangan perusahaan merupakan media informasi keuangan sebuah perusahaan. Baik untuk informasi keuangan yang disusun pada kondisi khusus atau juga laporan yang disusun pada masa tertentu secara rutin. Untuk laporan yang disusun pada kondisi khusus ini, Teknik analisis data menggunakan teknik Structural Equation Modeling (SEM), melibatkan 1.245 karyawan PT Freeport Indonesia dan 412 sampel dikumpulkan dari karyawan. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi berpengaruh pada struktur modal perusahaan. Analisis laporan keuangan dapat dilaksanakan secara efektif dan efisien dimana  laporan keuangan digunakan dengan metode dan teknik analisis untuk menentukan dan mengukur hubungan antara pos-pos dalam laporan keuangan, sehingga dapat diketahui perubahan-perubahan masing-masing pos bila diperbandingkan. Penelitian ini dilakukan di PT Freeport Indonesia yang berbasis di Papua.
The effects of information content of cash flow statement, dividend payout ratio, economic value added and corporate social responsibility on stock trading volume Oktavianingsih, Dwi Luvira; Safkaur, Otniel; Sesa, Pascalina V. S.
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7715

Abstract

Purpose - This study aims to empirically test and analyze the influence of information content of cash flow statements, Dividend Payout Ratio (DPR), Economic Value Added (EVA) Corporate Social Responsibility (CSR) on the trading volume of empirical study stocks in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018.  Method - The number of samples used in this study was 169 taken from financial report on idx. The analytical techniques used were multiple regressions in order to obtain a comprehensive picture of the relationship between variable and each other. This research used a quantitative approach with its research population of companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014- 2018..Result - Based on the results of this study, investment cash flow and Dividend Payout Ratio (DPR) significantly influenced the trading volume of stocks. Meanwhile, operating cash flow, funding cash flow, Economic Value Added (EVA) and Corporate Social Responsibility (CSR) had no significant effect on stock trading volume.Implication - This research is suggested to improve development of trading volume in investor decision making for investment and for companys’ performance assessment.Originality - This research is the study that used content of cash flow resporting information, dividend payout ratio, economic value added, corporate social responsibility on stock trading volume.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA (ASN) UNTUK MELAKUKAN TINDAKAN WHISTLE-BLOWING PADA PEMDA PROPINSI PAPUA Wakerkwa, Rodika; Fallah, Syaikhul; Safkaur, Otniel
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (951.605 KB) | DOI: 10.52062/jurnal_aaa.v1i1.5

Abstract

This study examines factors affecting the interest of state civil servants to undertake whistle-blowing action on local governments of Papua Province. The population in this study is the State Civil Servants (ASN) on local governments of Papua Province, with 120 number of people as sample in this research. Multiple regression analysis techniques is used to analysis, discuss and testing the hypothesis from the data collection. This research find that variabel of organization commitment has a significant and negative effect on the interest of state civil servants to undertake Whistle Blowing action. Thus it can be explained that, in high and low commitment of organzation environment which dominated by employees at SKPDs in government of Jayapura city that have lowered interest to undertake Whistle Blowing action. Then, varibale of Attitude has a significant effect on the Interest of Whistle Blowing action, which the attitude of the existing employees will increase the interest to Blow the Whistle at the SKPDs’ employees in the government of Jayapura city. Similarly, Personal Cost variabel has a significant affect on the interest of state civil servants to attempt a Whistle Blowing action, it can be seen that when there is a sufficient personal cost in the employees of SKPD in the government of Jayapura city, it will increase the interest in Blowing the Whistle. While, the degree of seriousness also has a significant influence on the employees to attempt a Whistle Blowing interest. This means that the increasing interest in Blowing Whistle among employees are required to enhance the degree of seriousness in conducting Interest of Blowing a Whistle at SKPD in the government of Jayapura city.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP INVESTMENT OPPORTUNITY SET (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Patabang, Angeliano Patrio; Safkaur, Otniel; Andriati, Hastutie Noor
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.43

Abstract

he growth of the company is an expectation desired by all parties, either by internal parties (boardof commissioners, board of directors, staff, etc.) or external parties (investors or creditors). One ofthe parameters used to determine future investments in the Investment Opportunity Set. InvestmentOpportunity Set describes the breadth of investment opportunities for a company but is highlydependent on the company's future spending options. This study was conducted to provide empiricalevidence whether the financial ratio of liquidity, solvency, activity, and profitability affectsthe Investment Opportunity Set.The population of this study is a manufacturing company listed on the Indonesia Stock Exchangewith observations from 2014 to 2018. Determination of samples using purposive samplingmethod, which is a sampling technique with certain considerations that are considered to providebetter data. The data used is sourced from the company's financial statements which can beaccessed through www.IDX.co.id and www.idnfinancials.com. The number of samples used in thisstudy was as many as 120 samples. The analysis technique used is multiple regression to obtain acomplete picture of the relationship between variables. This study used an α value of 5%. Based onthe results, the ratio of liquidity, solvency, and activity have influenced the InvestmentOpportunity Set with significance values of 0.009, 0.018, and 0.002, respectively. While theprofitability ratio does not affect the Investment Opportunity Set due to the value of significanceowned by 0.198.
Pengaruh Pengendalian Biaya, Fungsi Penjualan Terhadap Peningkatan Laba Perusahaan Bisnis Era Covid-19 Safkaur, Otniel
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.37283

Abstract

Profit is the difference between revenue and total costs (implicit costs as well as explicit costs). Implicit costs include the opportunity costs incurred when the firm chooses to use a particular factor of production. Profit in accounting is the difference between the sales price and production costs. Profit is the element of most concern because the earnings figure is expected to be sufficient to represent the company's overall performance. Profits include three levels, namely: semantics, syntax and pragmatics. Then the sales target is to compare the profitability between products with different sizes and also the profitability between one sales area and another. This research focuses on cost control, sales function to increase PT Freeport Indonesia's profit. The population in this study are related units within PT Freeport Indonesia, namely the mining unit, production unit, warehouse unit, sales unit, accounting unit in Papua. These five units are part of the accounting-related department of PT Freeport Indonesia in Papua. The sample collection method is purposive sampling by taking samples from related units. The data analysis technique used in this study was SEM PLS. The results of this study indicate that cost control and sales functions have an effect on increasing the company profit in the Era Covid-19 of PT Freeport Indonesia.Laba adalah selisih antara pendapatan dengan total biaya (biaya implisit maupun biaya eksplisit). Biaya implisit termasuk biaya kesempatan yang terjadi ketika perusahaan memilih untuk menggunakan factor produksi tertentu. Laba dalam akuntansi adalah selisih antara harga penjualan dengan biaya produksi. Laba merupakan elemen yang paling menjadi perhatian karena angka laba diharapkan cukup untuk merepresentasi kinerja perusahaan secara keseluruhan. Laba meliputi tiga tataran, yaitu: semantik, sintaktik, dan pragmatik. Kemudian target penjualan adalah dengan membandingkan profitabilitas antar produk – produk dengan ukuran yang berbeda dan juga profitabilitas antara daerah penjualan yang satu dengan daerah pemasaran yang lainnya.  Penelitian ini focus pada pengendalian biaya, fungsi penjualan untuk peningkatkan laba PT Freeport Indonesia. Populasi dalam penelitian ini adalah unit-unit terkait didalam PT Freeport Indonesia yaitu pada unit bagian tambang, unit produksi, unit gudang, unit penjualan, unit akuntansi di Papua. Kelima unit ini adalah bagian terkait akuntansi pada PT Freeport Indonesia di Papua. Metode pengumpulan sampel adalah purposive sampling dengan mengambil sampel pada pada unit terkait. Teknik analisis data yang digunakan didalam penelitian ini memakai SEM PLS.  Hasil penelitian ini menunjukan bahwa pengendalian biaya, fungsi penjualan berpengaruh dalam peningkatkan laba perusahaan PT Freeport Indonesia Era Covid-19.
Pengaruh Komitmen Organisasi Terhadap Sistem Informasi Keuangan Lesi Hertati; Otniel Safkaur
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.16699

Abstract

The complexity of the financial information system process requires obeying the Indonesian financial accounting standard regulatory procedures in carrying out financial information, as well as demanding that individuals implementing financial information systems have strong working power that is safe and sustainable in order to run a good financial information system process. The purpose of this study is to determine the effect of organizational commitment to financial information systems, on state-owned enterprises in South Sumatra. This research is a quantitative method research with a total sample of 48 BUMN spread across South Sumatra. The analytical tool used is multiple regression with SPSS version 24. The results show that organizational commitment influences financial information systems. 
The effects of information content of cash flow statement, dividend payout ratio, economic value added and corporate social responsibility on stock trading volume Dwi Luvira Oktavianingsih; Otniel Safkaur; Pascalina V. S. Sesa
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7715

Abstract

Purpose - This study aims to empirically test and analyze the influence of information content of cash flow statements, Dividend Payout Ratio (DPR), Economic Value Added (EVA) Corporate Social Responsibility (CSR) on the trading volume of empirical study stocks in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018.  Method - The number of samples used in this study was 169 taken from financial report on idx. The analytical techniques used were multiple regressions in order to obtain a comprehensive picture of the relationship between variable and each other. This research used a quantitative approach with its research population of companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014- 2018..Result - Based on the results of this study, investment cash flow and Dividend Payout Ratio (DPR) significantly influenced the trading volume of stocks. Meanwhile, operating cash flow, funding cash flow, Economic Value Added (EVA) and Corporate Social Responsibility (CSR) had no significant effect on stock trading volume.Implication - This research is suggested to improve development of trading volume in investor decision making for investment and for companys’ performance assessment.Originality - This research is the study that used content of cash flow resporting information, dividend payout ratio, economic value added, corporate social responsibility on stock trading volume.
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona Lesi Hertati; Apriapollo Syafarudin; Otniel Safkaur
I-Finance Journal Vol 6 No 2 (2020): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v6i2.6355

Abstract

Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona 1Lesi Hertati, 2Apriapollo Syafarudin 3Otniel Safkaur 1Lecturer, Economics of Accounting, STIE Rahmaniyah – Indonesia 2Lecturer Faculty of Economics and Business, Mercu Buana University, DKI Jakarta, Indonesia 3Lecturer Faculty Economics of Accounting University Cendrawasih Papua-Indonesia hertatilesi@yahoo.co.id Abstract: Changes in lifestyle due to the Corona or Covid-19 virus impact the seriousness of public health and management of life changes that threaten economic stability. Some companies have made efficiencies, starting from cutting salaries to terminating employment terminations. Household economic conditions have a serious impact on people in the middle class who must be able to change their lifestyle or bad shopping habits that are not important, but there are some life management strategies that we have to do in order to survive difficult times, which is to manage spending management strategies in order to survive with uncertainty as to when the plague will pass. Ensure what strategies will be taken so that they are safe for future business survival. It is known where critical points in the supply chain are, preparing emergency reserves when supplies run low and identifying alternative supplies included in this emergency planning. Also make sure employees who are in a crucial position to support the company's business can still work with high flexibility through work from home and remote meeting policies. Because if the cooperation between the government and the community that has a mutually beneficial business this will avoid the decline and losses due to the impact of the corona virus which gives a bad effect on the family economy. This research method is descriptive and verification method, the analytical tool is structural equation modeling (SEM, Lisrel). The results showed that the role of change management in strategic management accounting due to corona virus is quite influential. Keyword: Change Management, Strategic Management Accounting Abstract: Perubahan pola hidup akibat virus Corona atau Covid-19 berdampak keseriusan kesehatan masyarakat dan manajemen perubahan hidup yang mengancam stabilitas ekonomi. Beberapa perusahaan sudah melakukan efisiensi, mulai dari memotong gaji hingga memutuskan Penghentian Hubungan Kerja (PHK). Kondisi ekonomi rumah tangga berdampak serius pada masyarakat kalangan menengah kebawah yang harus bisa merubah pola hidup atau kebiasaan buruk belanja hal yang tidak penting namun ada beberapa strategi manajemen hidup yang harus kita lakukan agar bisa bertahan hidup dimasa sulit yaitu mengatur strategi manajemen pengeluaran agar bisa bertahan hidup dengan ketidakpastian situasi kapan wabah akan berlalu. Memastikan strategi apa yang akan diambil agar aman guna kelangsungan bisnis hidup kedepannya. Diketahui dimana titik-titik kritis dalam rantai pasokan, menyiapkan cadangan darurat saat persediaan menipis dan mengidentifikasi pasokan alternatif termasuk dalam perencanaan darurat ini. Pastikan juga karyawan-karyawan yang berada di posisi krusial untuk mendukung bisnis perusahaan tetap dapat bekerja dengan fleksibilitas tinggi melalui kebijakan work from home dan remote meeting. Sebab jika kerja sama antara pemerintah dengan masyarakat yang memiliki bisnis yang saling menguntungkan hal ini akan menghindari adanya penurunan dan kerugian akibat dampak dari virus corona yang memberi efek tidak baik terhadap perekonomian keluarga. Metode penelitian ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa peran manajemen perubahan pada akuntansi manajemen strategis akibat virus corona cukup berpengruh. Keyword: Manajemen Perubahan, Akuntansi Manajemen Strategis
PENGARUH REFORMASI ADMINITRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Wilberth Aiwoy; Otniel Safkaur; Aaron M. A. Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.29 KB) | DOI: 10.52062/jakd.v16i1.1855

Abstract

This study aims to analyze the effect of tax administration reform and tax knowledge on the compliance of Taxable Entrepreneurs in paying taxes at KPP Pratama Jayapura. This type of research data was obtained from primary data where questionnaires were distributed directly to Taxable Entrepreneurs while maintaining the COVID-19 health protocol. This study is a quantitative study with a sample of 100 Taxable Entrepreneurs registered at KPP Pratama Jayapura. The method used to determine the sample in this study is accidental sampling. The analysis technique used in this research is validity and reliability test, classical assumption test, multiple linear regression test and hypothesis. The results showed that simultaneously improving tax administration and knowledge of taxation together had a significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Jayapura.
Prediksi Pengaruh Perencanaan Biaya, Pengendalian Biaya, Anggaran Biaya Covid-19 Pada Keuangan Pemerintah Daerah Lesi Hertati; Inten Meutia; Rochmawati; Otniel Safkaur; Peny Cahya Azwardi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i1.515

Abstract

The function of the regional government budget is needed as a guide to determine steps to achieve the goal of realizing a just and prosperous society based on the 1945 constitution. Then the control function is needed to see how the steps have been carried out so as not to deviate from planning. which has been budgeted. Good budget and control functions will be able to create efficiency, in operations that can carry out control of these costs. Regional financial accounting data aims as a control tool. Control is a directing power, so that the purpose of correcting deviations that has been determined is to achieve an efficient and effective goal. Accounting data can be used as a tool for making decisions for local governments appropriately and quickly. For the many types of budgets contained in the regional government of the Covid-19 era, the realization of the Covid-19 cost budget is intended for people to look down to support their economy in the midst of the shock of the Covid-9 outbreak, which is not yet clear when it will end. The budget plays an important role in local government in order to create a just and prosperous society. This research was conducted at the district / city government in South Sumatra. The results show that cost planning, cost control, covid-19 era budget costs affect local government finances to help the economy of the people affected by the Corona Virus. The test tool used is SEM Lisrel, then the method used is this research method is descriptive and verification methods.
Co-Authors Aaron M. A. Simanjuntak Adolf Z. D. Siahay Aoron M. Simanjuntak Apriapollo Syafarudin Apriapollo Syafarudin Asmawati Asmawati Azwari, Peny Cahaya Bleskadit, Novalia H Dwi Luvira Oktavianingsih Dwi Yanti Fallah, Syaikhul Giovania, Gian Hastutie Noor Andriati Hertati Lesi Hertati*, Lesi Hesty Theresia Salle Inten Meutia Iriadi Iriadi Irlan Fery Irlan Fery Irlan Fery, Irlan Karubaba, Christine Jois Kodon, Klemens Lampung, Jasrinaldo Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lili Syafitri, Lili Lilis Puspitawati Lilis Puspitawati Lusianti Rombe Marlina Widiyanti, Marlina Meifida Ilyas Meifida Ilyas Meifida Ilyas Mgs Nazarudin Mudassir, Annisa Fitriah Munir, Muslimah S Nazarudin Nazarudin Novalia H Bleskadit Oktavianingsih, Dwi Luvira Paru, Sara Pascalina V. S Sesa Patabang, Angeliano Patrio Patty, Maria Apriyane RILLA GANTINO Risky Novan Ngutra Rochmawati Rombe, Lusianti Rr. Rina Antasari Sanggenafa, Nova Fida Syafarudin, Afriapollo T Salle, Hesty Wakerkwa, Rodika Wilberth Aiwoy