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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) International Journal of Accounting & Finance in Asia Pasific Innovative: Journal Of Social Science Research International Journal of Economics, Business and Innovation Research
Jeandry, Gregorius
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation and Taxpayer Compliance Jeandry, Gregorius
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1788

Abstract

The purpose of this study is to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of the fiscus, and the motivation of taxpayers on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers had a positive effect on taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.
VILLAGE FUND MANAGEMENT PHENOMENOLOGICAL STUDY IN WERE VILLAGE, CENTRAL HALMAHERA REGENCY Noho, Adisa; Jeandry, Gregorius; Suwito, Suwito; Ali, Iqbal M Aris
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6427

Abstract

This study aims to determine the phenomenon that occurs as well as community perceptions about the process of managing village funds in Were Village regarding the planning, implementation and accountability of village funds in Were Village, Weda District, Central Halmahera Regency. The research method used in this study is a qualitative phenomenological approach, where in this research it is descriptive, namely looking in detail at the phenomena that are really visible. The results of this study show that the management of village funds in Were Village is quite good. The village apparatus has tried to realize community welfare despite the lack of communication, causing the implementation of its management to involve only a few village communities. Community participation is very minimal due to miscommunication between village officials to the community, this is due to the lack of socialization from village officials so that the understanding of the people of Were Village itself lacks understanding of village fund management in Were Village. Therefore, it is hoped that the village can jointly increase self-awareness and be more open about the management of village funds in the village itself.
Financial Literacy and MSME Sustainability: From Basic Knowledge to Savings, Credit, Investment, and Insurance Jeandry, Gregorius; Malik, Mahardika Catur Putriwana
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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Abstract

This study aims to explore the impact of financial literacy on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Ternate City, focusing on basic knowledge as well as strategies related to savings, credit, investment, and insurance. Employing multiple regression analysis, the study involves a sample of 104 MSMEs selected through purposive sampling from the sectors of food and beverage, fashion, and retail. Descriptive statistics reveal that most MSMEs operate for 6 to 10 years with capital below IDR 50 million and primarily fund themselves through personal funds. Regression results indicate that Basic Financial Literacy and Savings and Credit Literacy have a significant positive impact on MSME sustainability, while Investment and Insurance Literacy do not show significant effects. These findings highlight the importance of enhancing basic financial knowledge and understanding of savings and credit to support MSME sustainability while suggesting the need for more intensive educational programs regarding investment and insurance. The study's limitations include its geographic scope and lack of consideration of external factors, such as macroeconomic conditions, indicating the need for further research with a broader scope and additional variables.
Morality, Internal Control, and Regulatory Compliance: Foundations for Preventing Fraud in Village Funds Mokoginta, Rena Mustari; Jeandry, Gregorius
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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Abstract

This study aims to analyze the influence of morality, internal control, and compliance with accounting rules on fraud prevention in village fund management. The research employs a quantitative method with a saturation sampling technique, where the entire population of village officials involved in financial management in the North Tidore District—including village heads, village secretaries, village treasurers, and the heads of the Village Consultative Body (BPD)—was used as the sample. The total sample for this study is 88 individuals. Data collection was carried out through a questionnaire that had been tested for validity and reliability. The results indicate that all three variables—morality, internal control, and compliance with accounting rules—significantly influence fraud prevention. Morality plays an essential role in shaping individual integrity, reducing the propensity to commit fraud. Effective internal control also proves to be capable of preventing fraud by establishing a rigorous oversight system. Compliance with accounting rules helps maintain transparency and accountability in financial reporting, ultimately reducing the opportunities for financial manipulation. However, the effectiveness of these three variables is greatly influenced by organizational context and external supervision. In conclusion, morality, internal control, and compliance with accounting rules are key foundations in fraud prevention in village fund management, which must be integrated with sound governance policies and consistent law enforcement.
Pengaruh Struktur Modal, Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Pertambagan Yang Terdaftar Di Bursa Efek Indonesia Karim, Kartiwi; Jeandry, Gregorius; Syahdan, Rinto
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15941

Abstract

This study aims to examine the effect of capital structure, company size, growth, profitability, and leverage on the firm value of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. By adopting a quantitative approach, this research employs a purposive sampling method, resulting in 135 observations. Data analysis is conducted using panel data regression with a fixed effects model. The findings indicate that company size and leverage have a significant impact on firm value, while capital structure, growth, and profitability do not show a significant effect. The positive relationship between company size and value suggests that larger companies enjoy higher valuations due to their better access to external capital and more effective asset management. Conversely, high leverage tends to increase firm value as it is seen as a signal of financial stability for investors. However, the lack of a significant impact from capital structure, growth, and profitability implies that other factors play a more influential role in determining firm value within the Indonesian mining sector.
Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation, and Taxpayer Compliance Jeandry, Gregorius; Mokoginta, Rena Mustari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1788

Abstract

This study aims to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of fiscus, and taxpayers' motivation on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP, with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers positively affected taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.
Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan Tauda, Zanabel Nuriajan; Jeandry, Gregorius; Kusumaningrum, Sheila; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2771

Abstract

This study aims to analyze the influence of performance-based budgeting, government internal control systems, compliance with laws and regulations, human resource competence, and reporting systems on the performance accountability of government agencies in Ternate City. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 120 respondents from 34 Regional Apparatus Organizations (OPD) selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results reveal that performance-based budgeting and internal control systems have a positive and significant effect on performance accountability. In contrast, compliance with regulations, human resource competence, and reporting systems do not have a significant influence. The model explains 63% of the variance in the dependent variable. The novelty of this research lies in the simultaneous testing of five variables affecting accountability, particularly the inclusion of the reporting system, which has rarely been examined alongside other factors in the context of local governments. These findings emphasize the importance of implementing results-oriented budgeting and effective internal controls to enhance government accountability..
“Memajukan UMKM di Ternate: Eksplorasi Peran Inklusi Keuangan dalam Menggabungkan Literasi dan Teknologi Finansial Jeandry, Gregorius; Dara, Amin; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2185

Abstract

This study aims to examine the effect of Financial Literacy and Financial Technology on MSME Performance Improvement mediated by Financial Inclusion in Ternate City. This research uses a type of Quantitative Descriptive research and the nature of this research is explanatory research. The sample of this study is 100 MSMEs in Ternate City. The sampling technique uses purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis with the help of Smart PLS. The results showed that financial literacy and financial technology affect the performance of MSMEs and financial inclusion is able to mediate the relationship between financial literacy, financial technology and MSME performance. 
PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA Jeandry, Gregorius; Dara, Amin; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2187

Abstract

Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.
EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA TERNATE Zulkhaira, Ismiyati; Zainudin; Djaelani, Yustiana; Jeandry, Gregorius
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.6428

Abstract

Tax is one of the sources of revenue and financing of a country's activities. Tax has a great contribution for developing of country. This study aims to determine how effective tax revenue and local tax contributions are to the PAD of Ternate City in 2018-2022 (5 years). The data was obtained from the Regional Revenue and Retribution. The analysis technique employed in this study is descriptive analysis, which aims to systematically describe and summarize the effectiveness of Local Revenue (Pendapatan Asli Daerah, PAD). This approach focuses on presenting the data as it is, without attempting to draw general conclusions or infer relationships between variables The results of data analysis shows that the effectiveness of regional taxes reaches 105%, so it is categorized as very effective. Local tax contributions in Ternate City in 2018-2022 are 70%, 71%, 69%, 71%, 73%. The average Ternate City Regional Tax Controversy reaches 71% so that it can be categorized well.
Co-Authors Ali, Iqbal M Aris Dara, Amin Djaelani, Yustiana Karim, Kartiwi Malik, Mahardika Catur Putriwana Mokoginta, Rena Mustari Noho, Adisa Sheila Kusumaningrum Suwito Suwito Syahdan, Rinto Tauda, Zanabel Nuriajan Zainuddin, Zainuddin Zainudin Zulkhaira, Ismiyati