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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian kepada Masyarakat Nusantara JAKED Golden Ratio of Auditing Research The Community Engagement Journal Celebes Journal of Community Services
Tandililing, Elia Madatu
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengenalan Konsep Keuangan Sederhana Pada Usaha Mikro Informal Noken Di Distrik Abepura Muslimin, Ulfah Rizky; Tandililing, Elia Madatu
The Community Engagement Journal Vol 6 No 2: (2023)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v6i2.3481

Abstract

This activity service focuses on Jayapura City, especially Abepura District with the purpose of providing an introduction to simple financial concepts for Noken entrepreneurs in Abepura District. This activity aimed at native Papuan women entrepreneurs who sell noken, one of Papua's traditional crafts, made from plants, taken from tree bark and woven into bags that are used as places to store goods. There are 10 womens (Papuan mothers) that became seller in Abepura District were given training through the interview method regarding the initial understanding of noken sellers, the obstacles they face if any, then continued with an introduction to simple financial concepts related to the business they’ve run. The output of this service activity is to provide an introduction to simple financial concepts so as to increase understanding regarding financial management for informal noken micro businesses in Abepura District. Furthermore, it is hoped in the future they will be able to record and manage their own finances in more detail and orderly. Keywords: Financial, Micro Informal, Noken
Pendampingan Penentuan Harga Pokok Produksi Pada UMKM di Kota Jayapura Waromi, Juliana; Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Paru, Sara Marlyn; Patty, Maria Apriane
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3938

Abstract

This community service activity aims to provide an education as well as assistance for 10 (ten) MSME businesses regarding the concept of the Cost of Goods Manufactured (COGM), elements of COGM and the calculation process of COGM, so that each business actor is able to make a systematic financial bookkeeping and, ultimately, able to predict their potential gain or loss of their businesses. Keywords: Cost of Goods Manufactured, MSME businesses
Determinan Faktor Yang Memengaruhi Minat Wajib Pajak Dalam Penggunaan E-Filing (Studi Empiris Pada KPP Pratama Jayapura) Muslimin, Ulfah Rizky; Falah, Syaikhul; Tandililing, Elia Madatu; Puspitasari, Esti Diah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3413

Abstract

This research aims to determine the influence of perceived usefulness, perceived convenience, perceived security and confidentiality on taxpayer interest in using e-filing at KPP Pratama Jayapura City. The dependent variable used in this research is taxpayer interest in using e-filing, while the independent variables are perceived usefulness, perceived convenience, perceived security and confidentiality. The respondents are individual taxpayers who have used e-filing and have not used e-filing at KPP Pratama Jayapura City. This research uses multiple linear regression analysis with a sample of 100 respondents. The results show that perceived usefulness influences taxpayers' interest in using e-filing, perceived ease influences taxpayers' interest in using e-filing, perceptions of security and confidentiality influence taxpayers' interest in using e-filing, as well as perceived usefulness and ease of use. , perceptions of security and confidentiality jointly influence taxpayers' interest in using e-filing. Keywords ; Confidentally, Convenience, E-filling, Perceived Usefulness, Security, and Taxpayer
Pencatatan Keuangan Sederhana Berbasis SAK-EMKM pada Usaha Mikro Kecil dan Menengah di Kampung Yoka dan Padang Bulan Patty, Maria Apriyane; Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Arjuna, Bucek Jalu Prasetyo; Giovania, Gian; Sully, Raffi Ronaldy; Mudassir, Annisa Fitrah
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i1.2559

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pelatihan dan pendampingan pencatatan keuangan sederhana berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan dilaksanakan dalam tiga tahapan utama: identifikasi kebutuhan, pelatihan dan diskusi interaktif, serta pendampingan praktik dan evaluasi. Metode partisipatif digunakan untuk memastikan materi dapat diterima dan diterapkan secara langsung oleh pelaku UMKM. Hasil kegiatan menunjukkan bahwa pelatihan interaktif yang disertai pendampingan intensif mampu meningkatkan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan sederhana. Evaluasi melalui hasil pencatatan yang dilakukan menunjukkan peningkatan pengetahuan yang cukup baik bagi para pelaku usaha. Pengabdian ini menyimpulkan bahwa SAK EMKM dapat diimplementasikan dengan efektif pada UMKM melalui pendekatan edukatif yang praktis dan berkelanjutan.
Pengenalan Siklus Akuntansi dan Implementasinya Bagi Usaha Mikro di Kota Jayapura Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Patty, Maria Apriyane; Hutajulu, Novita Sari
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3879

Abstract

Kegiatan pengabdian kepada masyarakat di beberapa distrik di Kota Jayapura ini bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku usaha mikro, kecil, dan menengah (UMKM) dalam pengelolaan keuangan yang terstandarisasi. Metode yang digunakan adalah pelatihan dan pendampingan langsung dengan melibatkan mahasiswa sebagai fasilitator. Pelatihan ini mencakup pengenalan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM), serta praktik langsung dalam pencatatan transaksi dan penyusunan laporan keuangan. Hasil pelaksanaan menunjukkan tingkat partisipasi dan antusiasme yang tinggi dari para pelaku usaha, yang mencerminkan kebutuhan mendesak akan pengetahuan dalam pengelolaan keuangan. Temuan penting dari program ini adalah peningkatan pemahaman peserta tentang konsep pencatatan keuangan dan kemampuan mereka dalam mengklasifikasikan transaksi ke dalam akun-akun yang sesuai. Meskipun masih ada tantangan dalam penerapan sistem pencatatan yang lebih maju, pelaku UMKM mulai menunjukkan kemajuan dalam pengelolaan keuangan mereka. Kesimpulannya, program ini berhasil meningkatkan literasi keuangan pelaku UMKM di Papua, yang berpotensi meningkatkan efisiensi bisnis dan akses mereka ke sumber pembiayaan eksternal, sehingga berkontribusi pada pertumbuhan ekonomi lokal dan peningkatan kesejahteraan masyarakat di Papua.
PENGARUH KEBIJAKAN TAX HOLIDAY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN: STUDI KASUS PADA PERUSAHAAN DI PROVINSI PAPUA Tandililing, Elia Madatu; Muslimin, Ulfah Rizky; Patty, Maria Apriyane; Prasetyo, Bucek Jalu Arjuna; Nurjannah, Rizka Aisyah; Giovania, Gian
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7bk9as27

Abstract

Penerimaan pajak merupakan salah satu sumber utama pembiayaan pembangunan nasional. Namun, praktik agresivitas pajak yang dilakukan perusahaan sering kali menimbulkan tantangan bagi efektivitas kebijakan fiskal. Penerapan tax holiday sebagai insentif pajak yang bertujuan menarik investasi dapat memiliki konsekuensi ganda, yakni mendorong pertumbuhan ekonomi sekaligus membuka peluang bagi perilaku penghindaran pajak. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tax holiday dan profitabilitas terhadap agresivitas pajak perusahaan dengan studi kasus pada perusahaan penerima fasilitas di Provinsi Papua. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis explanatory research. Data yang digunakan merupakan data sekunder dari laporan keuangan perusahaan dan publikasi Badan Koordinasi Penanaman Modal (BKPM) serta Direktorat Jenderal Pajak. Populasi penelitian mencakup seluruh perusahaan penerima tax holiday di Papua, dengan teknik purposive sampling sehingga diperoleh 15 perusahaan sampel yang memenuhi kriteria. Penelitian dilakukan secara daring dari rumah peneliti selama Maret–Agustus 2025, dengan analisis data menggunakan metode Partial Least Squares – Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kebijakan tax holiday dan profitabilitas berpengaruh positif terhadap agresivitas pajak perusahaan di Papua. Hal ini mengindikasikan bahwa semakin besar insentif pajak dan laba yang diperoleh perusahaan, semakin tinggi kecenderungan perusahaan melakukan strategi efisiensi pajak. Temuan ini memberikan implikasi bagi pemerintah agar menyeimbangkan kebijakan insentif investasi dengan pengawasan fiskal yang transparan, serta bagi perusahaan untuk menerapkan praktik perencanaan pajak yang etis dan berkelanjutan.
Exploring the Impact of Auditor Burnout on Job Performance: The Roles of Depersonalisation and Reduced Personal Accomplishment in Jayapura, Papua Ratnasari, Putri; Tandililing, Elia Madatu; Muslimin, Ulfah Rizky
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2047

Abstract

Audit quality plays a critical role in maintaining the credibility of financial statements; however, excessive work pressure may trigger auditor burnout and potentially reduce audit performance quality. This issue is important to examine because burnout affects not only individual auditors but also organisational sustainability and public trust. This study aims to analyse the influence of three burnout dimensions, namely emotional exhaustion, depersonalisation, and reduced personal accomplishment, on job satisfaction, job performance, and turnover intention among auditors. This study adopts a quantitative explanatory design using a cross-sectional survey approach. The research population consists of auditors working in government agencies, state-owned enterprises, and public accounting firms in Jayapura, Papua. A purposive sampling technique was employed, resulting in 100 auditors who met the criterion of having at least one year of audit experience. Data were collected using a structured questionnaire with a four-point Likert scale and analysed using canonical correlation analysis to examine the simultaneous relationship between burnout dimensions and work outcomes. The results indicate that emotional exhaustion does not have a significant relationship with job satisfaction, job performance, or turnover intention. In contrast, depersonalisation shows a significant relationship with job performance and turnover intention, while reduced personal accomplishment is significantly related to job performance but not to job satisfaction or turnover intention. Overall, depersonalisation emerges as the most influential burnout dimension affecting auditors’ work outcomes. The findings highlight the importance of organisational policies aimed at reducing depersonalisation through social support mechanisms, fostering a collaborative work environment, and strengthening recognition systems and competency development programmes to enhance auditors’ sense of personal accomplishment and performance.
Co-Authors Arjuna, Bucek Jalu Prasetyo Giovania, Gian Hutajulu, Novita Sari Juliana Waromi, Juliana Mudassir, Annisa Fitrah Muslimin, Ulfah Rizky Nurjannah, Rizka Aisyah Paru, Sara Marlyn Patty, Maria Apriane Patty, Maria Apriyane Prasetyo, Bucek Jalu Arjuna Puspitasari, Esti Diah Putri Ratnasari Sully, Raffi Ronaldy Syaikhul Falah