Article Per Year (5 Year)
p-Index From 2021 - 2026
3.41
P-Index
This Author published in this journals
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

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JAKED

 1 
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.
Implementasi Pengelolaan Dana Kampung (Studi Kasus di Kampung Asey Besar Distrik Sentani Timur) Lampung, Jasrinaldo; Safkaur, Otniel; Paru, Sara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3809

Abstract

This research aims to analyze the implementation of Village Fund management based on Minister of Home Affairs Regulation Number 20 of 2018. This research is a qualitative descriptive research. The data analysis method used in this research is case study research, which is an appropriate strategy to use in research that uses how or why as the main research question, the researcher has little time to control the events being studied, and the focus of the research is contemporary phenomena, to track contemporary events. The results obtained from this research are, Based on the research results described above, it can be concluded that.”Implementation of Village Fund Management in Asey Besar Village from the activity planning stage to final accountability refers to Permendagri Number 20 of 2018 concerning provisions for Village financial management. At the planning stage for village financial management, the Asey Besar village government held village deliberations to determine the Village Revenue and Expenditure Budget (APBK), involving community participation in providing input in the form of suggestions or opinions relating to planned activities to be carried out.
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