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All Journal Al-Ahkam Applied Information System and Management KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Islamic Accounting and Finance Research JAKED Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal Journal of International Conference Proceedings
Pangayow, Bill J.C
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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User Satisfaction on Academic Information System in UIN KH Abdurrahman Wahid Pekalongan Alvita Tyas Dwi Aryani; Ahmad Rosyid; Bill Pangayow
Applied Information System and Management (AISM) Vol 6, No 2 (2023): Applied Information System and Management (AISM)
Publisher : Depart. of Information Systems, FST, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aism.v6i2.31245

Abstract

The aim of this research is to evaluate the satisfaction level of students, lecturers, and educational staff towards the integrated academic information system, Sistem Informasi Akademik Terpadu (SIKADU), at UIN KH Abdurrahman Wahid Pekalongan, and to test whether there are any differences in satisfaction levels among these three groups. Additionally, this study aims to identify any issues encountered by users while utilizing it. The population for this research consists of users of SIKADU in UIN KH Abdurrahman Wahid Pekalongan. A convenience sampling technique was employed, and 162 respondents were selected as the sample. The data was analyzed using descriptive statistics, Kruskal Wallis and Cronbach's alpha test. The findings revealed that (1) there are significant differences in satisfaction levels among these three groups (2) 61.8% of the respondents were satisfied with the performance of SIKADU (3) only 17.3% of respondents accessed SIKADU on a daily basis (4) the majority of respondents (67.3%) accessed SIKADU through their mobile phones while at home (5) all dimensions of satisfaction measurement were deemed valid and reliable (6) the primary obstacles faced by the academic community were related to inputting data during course input and downloading scoring forms using SIKADU.
Penanggulangan Malaria Oleh Tim Jumantik Di SDN INPRES Arso 8 Kabupaten Keerom Assa, Inriyanti; Asmuruf, Frans Augusthinus; Bouway, Dolfinus Yufu; Pangayow, Bill J.C; Kawulur, Hanna S; Bowaire, Anike N; Yufuai, Agustina; Tuturop, Katarina L; Pariaribo, Konstantina M; Rumbiak, Helmin; Ratnasariani, Widyawati; Mamoribo, Sherly N; Ramandey, Sherly; Simanjuntak, Lamria
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.v7i1.3939

Abstract

Dengue hemorrhagic fever, malaria, filariasis are several diseases that are mediated by mosquitoes and are endemic diseases in several regions of Indonesia including Papua. Data in 2016 stated that Keerom Regency ranked first in the district with the highest API in Indonesia, which was 431 per 1000 population and 13% of malaria cases in Indonesia and 20% of malaria cases in Papua. Jumantik training activities are coaching activities for children with the aim of introducing and explaining to children about dengue fever and its prevention, as well as increasing children's awareness and participation to carry out PSN in their neighborhoods. So it is hoped that there will be a decrease in the number of malaria cases in Papua. Keywords: Malaria, Jumantik, Papua
Determinants of Tax Agressiveness in Mining Companies Listed on the IDX Abimanyu, Anggito; Pangayow, Bill; Seralurin, Yohanes; Bleskadit, Novalia; Salle, Hesty T.; Wonar, Klara
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2650

Abstract

The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.
Determinants of Tax Agressiveness in Mining Companies Listed on the IDX Abimanyu, Anggito; Pangayow, Bill; Seralurin, Yohanes; Bleskadit, Novalia; Salle, Hesty T.; Wonar, Klara
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2650

Abstract

The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.
Factors afffecting on the growth assets of sharia life insurance companies in Indonesia Mushrifah, Mega; Haryono, Slamet; Pangayow, Bill
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.21092

Abstract

Purpose - The objective of this research is to present a summary and examination of the impact of investment returns, claims, and premiums on asset growth in Indonesian sharia life insurance firms from 2018 to 2022.Method - This study uses quantitative methods. The study's population consists of sharia life insurance companies that are registered with the OJK, and its sample consists of seven such companies that provide complete financial reports through 2022. Panel data analysis is the data analysis technique employed in this study, and the Common Effect Model (CEM) was selected using eviws 10.Result - This study provides evidence that premiums and claims have a detrimental effect on Indonesian Islamicic life insurance businesses' asset growth. Low premiums and high claims inhibit asset growth. On the other hand, investment returns have a positive effect, because Islamicic insurance companies gain opportunities for asset growth from investments in various sectors. Therefore, claim management and optimization of investment returns are very important to encourage the growth of company assets.Implication - These findings have implications from the results of this investigation, which show that a company is better and can be considered healthy if its assets are larger.Originality - This study is the first to employ profit-sharing finance as an intervening variable.
Anteseden dan Konsekuensi Pengelolaan Keuangan UMKM di Kota Jayapura Randa Layuk, Selvi Yanti; Pangayow, Bill J. C.; Matani, Cornelia D.; Siahay, Adolf Z. D; Bleskadit, Novalia H.; Salle, Hesty Theresia
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4609

Abstract

This research is a quantitative study which aims to examine the Antecedents and Consequences of MSME Financial Management in Jayapura City. This research used a sample of 99 respondents who were MSMEs in Jayapura City. The data analysis technique used in this research is analysis with the Structural Equation Modeling (SEM) model that will be used in this research is Partial Least Square (PLS) which consists of 2 stages of testing the PLS Measurement Model, namely the Structural Model and the Measurement Model. The tools used are SmartPLS 4.0 and SPSS programs. The test results obtained in this research are: (1) financial inclusion has a significant and positive effect on the financial management of MSMEs in Jayapura City; (2) financial literacy has a significant and positive effect on the financial management of MSMEs in Jayapura City; (3) financial management has a significant effect on the performance of MSMEs in Jayapura City; (4) financial inclusion has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City; (5) financial literacy has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City.Keywords: financial inclusion, financial literacy, msme performance, financial management
Tata Kelola Keuangan Gereja: Panduan Penyajian Laporan Keuangan Untuk Entitas NonLaba Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C; Falah, Syaikhul; Rofingatun, Siti; Siahay, Adolf ZD; Salle, Hesty T.; Prasetyo Arjuna, Bucek Jalu
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4845

Abstract

The church is a non-profit organization that is not oriented to seek profit but generates income which is then managed to run programs or finance church operations. The GKI Synod is the oldest Protestant organization in Papua that has a mission to spread the gospel not only to reach urban areas but also remote areas. On February 18, 1994, the GKI Synod released a technical guideline for managing church treasury which includes financial records, budgeting, financial administration, and inventory. The GKI church financial management system is called Dirham which then becomes a standard guideline for compiling church financial reports and must be used by all GKI churches in Papua. The use of Dirham as a financial recording system recognized by the GKI church cannot be fully implemented by the church treasurer. Lack of knowledge and experience is an obstacle in presenting financial reports. For this reason, this community service activity focuses on improving the understanding of basic accounting and financial transaction recording practices, using ISAK 35 as a guideline for financial accounting standards that are generally applicable in Indonesia. Implementation of community service activities at the GKI Salem Church, Kemtuk Gresi District, Jayapura Regency. The treasurer and pastor of the congregation admitted that the lack of knowledge and experience was one of the factors that hampered the process of presenting financial reports. In the future, the GKI Synod through the Classis needs to consider aspects that hinder the governance of financial presentation, namely by implementing routine financial training and socializing GKI regulations on treasury and church financial supervision. Keywords: non-profit accounting, protestant church, ISAK 35
Factors afffecting on the growth assets of sharia life insurance companies in Indonesia Mushrifah, Mega; Haryono, Slamet; Pangayow, Bill
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.21092

Abstract

Purpose - The objective of this research is to present a summary and examination of the impact of investment returns, claims, and premiums on asset growth in Indonesian sharia life insurance firms from 2018 to 2022.Method - This study uses quantitative methods. The study's population consists of sharia life insurance companies that are registered with the OJK, and its sample consists of seven such companies that provide complete financial reports through 2022. Panel data analysis is the data analysis technique employed in this study, and the Common Effect Model (CEM) was selected using eviws 10.Result - This study provides evidence that premiums and claims have a detrimental effect on Indonesian Islamicic life insurance businesses' asset growth. Low premiums and high claims inhibit asset growth. On the other hand, investment returns have a positive effect, because Islamicic insurance companies gain opportunities for asset growth from investments in various sectors. Therefore, claim management and optimization of investment returns are very important to encourage the growth of company assets.Implication - These findings have implications from the results of this investigation, which show that a company is better and can be considered healthy if its assets are larger.Originality - This study is the first to employ profit-sharing finance as an intervening variable.
Penentuan Harga Pokok Produksi Dan Pelaporan Keuangan Untuk Usaha Rintisan Menggunakan Google Spreadsheet Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C
The Community Engagement Journal Vol 7 No 2 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i2.4564

Abstract

Small, Micro, and Medium Enterprises (SMEs) in Indonesia account for 60% of GDP and employ 116 million individuals. The extensive market share in Indonesia and the significant customer interest in MSME products present potential for diverse entities to develop highly competitive innovative items. The FIM community in Jayapura is an organization comprised of young Papuans dedicated to a social mission in education. In 2023, community members established a commercial venture by producing tote bags featuring Papua motifs and patterns, thereafter offered to friends and family. The sales results were positively accepted by consumers and created new prospects for the FIM community to manufacture other items. Recognizing the deficiencies among community members, including inadequate knowledge of production costs, profit and loss assessments, financial reporting, and the absence of market share awareness, this service initiative aims to improve the comprehension of FIM community members concerning the determination of production costs, recording of financial transactions, calculations of profit and loss, financial reporting, and market share analysis through the application of SWOT analysis and Business Model Canvas. This community service project aims to enable participants to independently compute production costs, document transactions and financial reports, assess business profits and losses, and evaluate market share.
User Satisfaction on Academic Information System in UIN KH Abdurrahman Wahid Pekalongan Aryani, Alvita Tyas Dwi; Rosyid, Ahmad; Pangayow, Bill
Applied Information System and Management (AISM) Vol. 6 No. 2 (2023): Applied Information System and Management (AISM)
Publisher : Depart. of Information Systems, FST, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aism.v6i2.31245

Abstract

The aim of this research is to evaluate the satisfaction level of students, lecturers, and educational staff towards the integrated academic information system, Sistem Informasi Akademik Terpadu (SIKADU), at UIN KH Abdurrahman Wahid Pekalongan, and to test whether there are any differences in satisfaction levels among these three groups. Additionally, this study aims to identify any issues encountered by users while utilizing it. The population for this research consists of users of SIKADU in UIN KH Abdurrahman Wahid Pekalongan. A convenience sampling technique was employed, and 162 respondents were selected as the sample. The data was analyzed using descriptive statistics, Kruskal Wallis and Cronbach's alpha test. The findings revealed that (1) there are significant differences in satisfaction levels among these three groups (2) 61.8% of the respondents were satisfied with the performance of SIKADU (3) only 17.3% of respondents accessed SIKADU on a daily basis (4) the majority of respondents (67.3%) accessed SIKADU through their mobile phones while at home (5) all dimensions of satisfaction measurement were deemed valid and reliable (6) the primary obstacles faced by the academic community were related to inputting data during course input and downloading scoring forms using SIKADU.
Co-Authors Aaron M. A. Simanjuntak Abimanyu, Anggito Adolf Z. D. Siahay Agung Irjayanto Hasanudin Agustinus Salle Agustinus Salle, Agustinus Ahmad Rosyid Alberth D. Rupang Anthonius H. Citra Wijaya Aryani, Alvita Tyas Dwi Asmuruf, Frans Augusthinus Bleskadit, Novalia Bleskadit, Novalia H. Bleskadit, Novalia Herlina Bowaire, Anike N Choirul Huda Derwin Juan Sagrim Dewi Rasmi Dolfinus Yufu Bouway Endang Pujiastuty Nainggolan Estepanus Lolo Kassa Hastutie Noor Andriati Helmin Rumbiak, Helmin Herwening Sindu Lestari Hesty Theresia Salle Imbiri, Jefri Inriyanti Assa Iswahyudi Iswahyudi Jamhari Jamhari Kawulur, Hanna S Kurniawan Patma L, Lynda Mamoribo, Sherly N Maria Cristine Andiko Marisa Setiawati Muhamad Meinarni Asnawi, Meinarni Muhammad Rizky Pratama Mushrifah, Mega Pairingan, Agustina Pariaribo, Konstantina M Paru, Sara Marlyn Paulus K. Allo Layuk Prasetyo Arjuna, Bucek Jalu Prihatining Tyas Dwi Puji Harto Ramandey, Sherly Randa Layuk, Selvi Yanti Ratnasariani, Widyawati Ratno Agriyanto Rudiawie Larasati Sandi Rendy Tumundo Siahay, Adolf ZD Simanjuntak, Lamria Siti Rofingatun Slamet Haryono Syaikhul Falah Sylvia Christina Daat Tangko, Irmawati Tania Ivanna A. Tanto Tarmizi Achmad Tirsa Rante Tuturop, Katarina L Umbora, Edwin Warno Warno Wonar, Klara Yohanes Baptista Tupen Ebang Yohanes Cores Seralurin Yufuai, Agustina Yuli Kurniawati