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PENGELOLAAN DANA OTONOMI KHUSUS BIDANG PENDIDIKAN DI KABUPATEN NABIRE Makaria Tatogo; Theo Allo Layuk; Bonifasia Elitha Bharanti
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

The objective of the research is to explore in depth the management process, and utilisation of Special Autonomy Fund provided for Education Sector for Native People in Nabire Regency. Methods of data collection using Observation, Interview, and Library Studies. We analyse the data utilising the qualitative approach. The results of this study reason some problems that are: unproperly managed, low synchronisation in planning, lack of coordination in implementation, and delay in reporting. Another problem is the socialisation of the funding regulation. Keywords: Special Autonomy, Management of OTSUS, Education, Triangulation

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura) Bryando Helweldery; Theo Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.

PENGARUH PENERAPAN APLIKASI E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK Theo Allolayuk
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to see the effect of the application of e-invoices on the compliance of taxable entrepreneurs in Jayapura Primary KPP. The independent variable used is e-invoice tax while the dependent variable is taxable businessman compliance. The population in this study were taxable entrepreneurs who had been confirmed at the KPP Pratama Jayapura, using the convenience sampling method, by distributing questionnaires directly to taxable entrepreneurs who were accidentallyencountered by the researchers. The method of analysis used in this study is simple linear regression with SPSS 16 test tool. The results showed that there was an increase of VAT revenue in KPP PratamaJayapura after the application of tax e-invoice. This is influenced by increased compliance of taxable entrepreneurs after e-invoicing is applied. In this study the application of tax e-invoice has an effect of35.9% on the compliance of taxable entrepreneurs 64.9% influenced by other variables outside the model. Based on the results of the t test, t arithmetic is greater than t table that is 7.165> 1.661 otherwise if it isseen from its significance smaller than 0.05, that is 0,000, it indicates that the e-invoice application partially affects the compliance of taxable entrepreneurs

Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pemeriksaan Pajak Dan Kesadaran Masyarakat Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Memiliki UMKM di Kota Jayapura Megezz Duwiri; Theo Allo Layuk; Novalia Bleskadit
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract The purpose of this study was to determine the effect of the adoption of the Modern Tax Administration System, the Quality of Tax Examination, and Public Awareness of the Taxpayer Compliance of Individuals Who Own SMEs in Jayapura City. Data collection techniques used in this study were questionnaires (questionnaire) with respondents as many as 100 WPOP who have MSMEs in city of Jayapura. Data analysis in this study carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with the help of SPSS 16 statistical software. The results of this study prove that there is a significant influence between the Variables in the Implementation of Modern Tax Administration Systems and the Quality of Tax Examinations. Meanwhile, the Public Awareness variable does not affect the compliance of taxpayers who have MSMEs in city of Jayapura. Keywords: Application of Modern Tax Administration System; Quality of Tax Examination; Public Awareness of Personal Taxpayer Compliance. Abstrak Tujuan penelitian ini untuk mengetahui Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pemeriksaan Pajak dan Kesadaran Masyarakat terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Memiliki UMKM di Kota Jayapura. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Kuesioner (Angket) dengan responden sebanyak 100 WPOP Yang Memiliki UMKM di Kota Jayapura. Analisis data dalam penelitian ini dilakukan secara kuantitatif, dengan menggunakan alat statistik regresi linier berganda (Multiple Linier Regresion) dengan bantuan software statistik SPSS 16. Hasil penelitian ini membuktikan bahwa adanya pengaruh yang signifikan antara Variabel Penerapan Sistem Administrasi Perpajakan Modern dan Kualitas Pemeriksaan Pajak. Sedangkan, Variabel Kesadaran Masyarakat tidak berpengaruh terhadap Kepatuhan Wajib Pajak Yang Memiliki UMKM di Kota Jayapura. Kata kunci: Penerapan Sistem Administrasi Perpajakan Modern; Kualitas Pemeriksaan Pajak; Kesadaran Masyarakat terhadap Kepatuhan Wajib Pajak Orang Pribadi

Pengaruh Pemeriksaan dan Penagihan Pajak Terhadap Penerimaan Pajak (Studi Kantor Pelayanan Pajak Pratama Jayapura) Firdayani Firdayani; Paulus Kombo Allo Layuk; Theo Allolayuk
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 1 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penerimaan pajak meliputi pemasukan pajak serta bea dan cukai, yang menjadi tulang punggung anggaran negara. Pencapaian target pajak dari tahun ke tahun masih belum memberikan hasil yang maksimal. Sebagai pihak yang terlibat langsung dalam pemungutan pajak petugas pajak (fiskus) menjadi salah satu faktor yang mempengaruhi penerimaan pajak. Penagihan merupakan salah satu cara yang dilakukan oleh Dirjen Pajak untuk meningkatkan penerimaan pajak. Penelitian ini bertujuan untuk menganalisa pengaruh pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak. Variabel independen yang digunakan yaitu Pemeriksaan Pajak dan Penagihan Pajak, sedangkan variabel dependennya Penerimaan Pajak, Jenis data yang digunakan adalah data primer. Metode pengambilan sampel adalah purposive sampling yang terdiri dari 40 responden pada KPP Pratama Jayapura dan Kantor Wilayah DJP Papua dan Maluku yaitu para pegawai yang pernah di seksi pemeriksaan dan seksi penagihan. Penelitian ini menggunakan analisis kuantitatif dengan menggunakan metode regresi berganda. Berdasarkan hasil analisis menunjukkan bahwa Pemeriksaan Pajak berpengaruh positif dan signifikan terhadap Penerimaan Pajak. Dan Penagihan Pajak berpengaruh positif dan signifikan terhadap penerimaan pajak. Variabel yang paling dominan mempengaruhi penerimaan pajak adalah variabel pemeriksaan karena memiliki nilai standardcoefficient beta sebesar 0,414

ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Pada Satuan Pendidikan Dasar di Distrik Demta Kabupaten Jayapura) Agarita Clara Womsiwor; Siti Rofingatun; Theo Allolayuk
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to determine and analyze the effectiveness and efficiency of the management of school operational assistance (BOS) in the unit of primary education in the Demta district in 2017- 2018. The type of research used in this research is a type of quantitative research with the buzz using descriptive analysis. Data collection techniques are conducted by spreading questionnaires, documentation, and literature research. This research data is the result of observations in the field,through the dissemination of questionnaires and presentation of data scientifically is a report of the realization of the budget of income and the school spending in the district of Demta. The data was obtained from SD YPK Muris as one of the schools that became samples of research. The theory used to know and analyze the effectiveness and efficiency of fund management of School Operational Assistance (BOS) is the analysis and calculation of the level of effectiveness and efficiency. Based on the results showed that the level or criteria of the effectiveness of the BOS Funds Management in basic education unit in the district Demta said to be in the criteria is very effective in2017 and the year 2018 is said to be ineffective. In the management of the School Operational Assistance (BOS) as a whole is said to be efficient enough in 2017 and 2018 BOS funds managementhas been said to be efficient.

PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura) Bilha M. F. Mandowally; Theo Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007).

The Role of Financial Behavior in Mediating Financial Literacy, Financial Attitudes, Business Performance and Business Sustainability in MSMEs in Jayapura City Sesa, Pascalina Van Sweet; Wonar, Klara; Allolayuk, Theo
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.3138

Examining how financial conduct affects financial behavior, financial attitudes, company performance, and sustainability of MSMEs in Jayapura City is the aim of this study. It is anticipated that the analysis would serve as a helpful guide for next studies. This study is quantitative in nature and tests hypotheses using a descriptive methodology. The way that data is gathered is through distributing questionnaires. One tool for data analysis methods is WarpPLS analysis.The findings showed that business performance and financial literacy had a favorable and substantial influence on financial behavior. On the other hand, financial behavior is not significantly and favorably impacted by financial attitudes. Financial management practices and financial literacy have a big impact on a company's capacity to survive. Financial attitudes and business performance have little bearing on a company's capacity to survive. As a mediating variable between financial literacy and company performance, financial management behavior has a big impact on the sustainability of businesses. Regarding financial attitudes toward business sustainability, there is no discernible effect of financial management conduct as a mediating variable.

The Role of Financial Behavior in Mediating Financial Literacy, Financial Attitudes, Business Performance and Business Sustainability in MSMEs in Jayapura City Sesa, Pascalina Van Sweet; Wonar, Klara; Allolayuk, Theo
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.3138

Examining the mediating role of financial behavior on the relationships between financial literacy, financial attitudes, business performance, and the sustainability of MSMEs in Jayapura City is the aim of this study. It is anticipated that the analysis will serve as a helpful guide for the next studies. This study is quantitative in nature and tests hypotheses using a descriptive methodology. The way that data is gathered is through distributing questionnaires. One tool for data analysis methods is WarpPLS analysis. The findings showed that as a mediating variable between financial literacy and company performance, financial management behavior has a big impact on the sustainability of businesses. This indicates that MSME owners in Jayapura City are aware that taking financial literacy-related actions will assist the long-term viability of their company. Nevertheless, financial management behavior characteristics are unable to moderate the relationship between financial attitudes toward company sustainability among MSME actors in Jayapura City. It is anticipated that similar future studies can be conducted with a moderation or intervention approach and apply wider data, for example, in provincial-level areas, to create conclusions that are more applicable to the expansion of MSMEs in other locations.

Sosialisasi dan Pembentukan Koperasi Merah Putih sebagai Upaya Pemberdayaan Ekonomi Masyarakat Kelurahan Waena, Distrik Heram, Kota Jayapura Allolayuk, Theo
Celebes Journal of Community Services Vol. 4 No. 2 (2025): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.3097

Pemberdayaan ekonomi masyarakat merupakan upaya strategis dalam meningkatkan kesejahteraan, khususnya di wilayah dengan keterbatasan akses modal dan kelembagaan ekonomi. Kegiatan pengabdian ini bertujuan untuk menganalisis proses sosialisasi dan pembentukan Koperasi Merah Putih di Kelurahan Waena, Distrik Heram, Kota Jayapura, sebagai model pemberdayaan berbasis partisipasi masyarakat. Program dilaksanakan pada bulan Juni 2025 dengan menggunakan pendekatan partisipatif dan deskriptif melalui kombinasi survei kuantitatif dan dialog kualitatif berbasis Participatory Rural Appraisal (PRA). Sebanyak 100 responden dilibatkan, terdiri dari pelaku usaha mikro, tokoh masyarakat, dan kader koperasi. Rangkaian kegiatan meliputi observasi awal dan FGD, sosialisasi koperasi, pembentukan struktur kelembagaan, pelatihan pencatatan keuangan sederhana dan strategi pemasaran kolektif, serta evaluasi partisipatif. Hasil menunjukkan adanya peningkatan literasi koperasi dari 28% menjadi 82% setelah sosialisasi. Struktur kepengurusan sementara terbentuk secara demokratis, dan 70% anggota menyatakan lebih percaya diri dalam mengelola usaha. Evaluasi partisipatif memperlihatkan bahwa 85% responden memahami manajemen koperasi dengan lebih baik dan 78% terdorong untuk berusaha secara kolektif. Tantangan yang masih dihadapi adalah keterbatasan modal awal dan akses pasar. Program ini membuktikan bahwa integrasi PRA dengan pendampingan koperasi efektif memperkuat kapasitas masyarakat lokal dan menawarkan model kelembagaan ekonomi kolektif yang relevan bagi konteks Papua.

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