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<![CDATA[PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Wonar, Klara]]>;
<![CDATA[Falah, Syaikhul]]>;
<![CDATA[Pangayow, Bill J. C.]]>
<![CDATA[ Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Cenderawasih ]]>
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DOI: 10.52062/jurnal_aaa.v1i2.9
<![CDATA[This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.]]>
<![CDATA[Menilai Pemberian Opini Wajar Tanpa Pengecualian Atas Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Agustinus Salle]]>;
<![CDATA[Hesty Theresia Salle]]>;
<![CDATA[Klara Wonar]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i1.2137
<![CDATA[This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Regional Government Financial Reports. The increased number of unqualified opinions is distrustful due to widespread misusage of local government budgets. The research used the Semester Examination Results Overview (IHPS) published by the BPK as the data source. We assume that BPK's provide unqualified opinion according to the criteria: conformity of financial reports with Government Accounting Standards, the use of sound Internal Control Systems, the compliance to the laws and regulations, and the follow-up of the auditors' recommendations. The findings reveal that the unqualified opinions prove for some reasons, but some actualities do not support the opinions.]]>
<![CDATA[Kepatuhan Belanja Wajib Pendidikan dan Kesehatan: Studi Kasus 34 Provinsi di Indonesia ]]>
<![CDATA[Klara Wonar]]>;
<![CDATA[Boy Piter Nizu Kekry]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v7i1.1957
<![CDATA[The purpose of this study is to reveal the level of compliance with compulsory education and health spending in 34 provinces in Indonesia. The method of analysis uses descriptive quantitative decision-making process through testing the assessment criteria. Consideration of the application of the method in the context of the effectiveness of the assessment of results, disclosure of facts with research objectives. The main finding of the study is that 34 provinces in Indonesia have not simultaneously complied with the laws and regulations regarding the allocation of 20 percent of compulsory education spending and 10 percent of health. It is realized that this research is limited in only one period of the fiscal year, besides that it only focuses on health and education. So it is hoped that further research can measure mandatory spending on infrastructure and villages nationally with time series data, the most important thing is whether mandatory spending compliance provides leverage on human development performance in Indonesia.]]>
<![CDATA[Pelatihan Aplikasi WARP PLS Dan Aplikasi Mendeley Untuk Meningkatkan Kualitas Karya Ilmiah Mahasiswa ]]>
<![CDATA[Agustinus Salle]]>;
<![CDATA[Klara Wonar]]>
<![CDATA[ The Community Engagement Journal Vol 3, No 1 (2020) ]]>
Publisher : <![CDATA[UNIVERSITAS CENDERAWASIH ]]>
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DOI: 10.52062/.v3i1.2219
<![CDATA[The training discusses WarpPLS 5.0, which can be used on the structural model of reflective or formative indicators models. WarpPLS 5.0 It also provides variable moderation and mediation testing (even three segments) more simply. In addition, it also provides a relationship analysis between latent variables that are not linear. The training focuses on the application (applied philosophy) of the WarpPLS method & the operating skills of Software WarpPLS-5.0, as well as avoiding complicated and complex discussions of mathematics and statistics. Meanwhile, Mendeley training, which aims at the management of citation and literature in student scientific work, can increase students ' understanding of their operation in supporting the quality of citation and reference of student's scientific work.]]>
<![CDATA[Pelatihan Pengelolaan Keuangan Pribadi Bagi Mahasiswa/I Di Asrama Kabupaten Fak-Fak ]]>
<![CDATA[Pascalina Van Sweet Sesa]]>;
<![CDATA[Hesty Theresia Salle]]>;
<![CDATA[Klara Wonar]]>
<![CDATA[ The Community Engagement Journal Vol 5, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS CENDERAWASIH ]]>
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DOI: 10.52062/thecommen.v5i2.2539
<![CDATA[One of the intelligences that modern humans must possess is financial intelligence, which is intelligence in managing personal financial assets. The results of the 2019 national survey showed that the financial literacy rate of the population aged 15-17 years was 16% which indicates a low level and is more financially vulnerable in the sense of being able to spend money on pleasure than to save or invest to add assets. Thus, one way to respond to finances is how individuals can control their personal finances. Personal financial management training for students is carried out by the method of lectures, discussions, and exercises to identify needs and calculate the monthly expenses of students. To ensure that participants can understand the learning outcomes, at the end of this learning a posttest is carried out in the form of providing a simple survey to test the level of knowledge, attitudes, and behaviors of managing personal finances of students. The conclusion that can be made in the Student Personal Financial Management Training is to ensure that this training can provide an increase in understanding or level of financial literacy to the younger generation in planning for the future and their finances properly.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA TAHUN 2016-2020 ]]>
<![CDATA[Hesty Theresia Salle]]>;
<![CDATA[Arius Kambu]]>;
<![CDATA[Elia Madatu Tandililing]]>;
<![CDATA[Agustinus Salle]]>;
<![CDATA[Klara Wonar]]>
<![CDATA[ KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Cenderawasih ]]>
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DOI: 10.52062/keuda.v8i1.2833
<![CDATA[This study aims to analyze the financial performance of the Papua provincial government in 2016-2020. The analysis method used is the descriptive analysis method. This study provides results that based on the independence ratio, the Regional Government of Papua Province is still in an instructive pattern, where the role of the Central Government is still dominant. Then from the calculation of the effectiveness and efficiency of PAD shows that the Regional Government has a good performance in realizing the planned PAD, as well as in terms of efficiency it is good enough to reduce regional spending. Then from the calculation of the income growth ratio, there is a trend of increasing the amount of regional income although it is not too high, as well as from the ratio of expenditure growth every year there is an increase in regional spending.]]>
<![CDATA[Pengelolaan Keuangan Keluarga Dalam Rangka Peningkatan Literasi Keuangan Pada Kelompok Tani Di Koya Timur ]]>
<![CDATA[Ratang, Westim]]>;
<![CDATA[Wonar, Klara]]>;
<![CDATA[Tamba, Delima]]>
<![CDATA[ The Community Engagement Journal Vol 6 No 2: (2023) ]]>
Publisher : <![CDATA[UNIVERSITAS CENDERAWASIH ]]>
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DOI: 10.52062/thecommen.v6i2.3478
<![CDATA[The link between financial literacy and public access to financial institutions proves that financial literacy has a very important role for society to lead to financial prosperity. In addition, financial literacy makes it easier for individuals and businesses to manage their finances. East Koya is one of the very fertile agricultural areas with producing plantations and also chicken and cattle farms. Much of the income from these farmers has not been used properly and there is a lack of understanding of the farmers in managing existing family finances. The method of training in family financial management in order to increase financial literacy used includes various lectures as an introduction to understanding the principles of financial literacy, especially family finance in improving family businesses. To ensure participants can understand the learning outcomes, at the end of this training a simple survey to test the level of knowledge, attitudes and behavior in managing family finances. The conclusion that can be drawn in managing family finances in order to increase financial literacy in farmer groups in East Koya is that this training can provide increased understanding or level of financial literacy to families in planning and managing their finances properly. Keywords: Family Finances, Financial Literacy, Farmer Groups]]>
<![CDATA[The Role of Financial Behavior in Mediating Financial Literacy, Financial Attitudes, Business Performance and Business Sustainability in MSMEs in Jayapura City ]]>
<![CDATA[Sesa, Pascalina Van Sweet]]>;
<![CDATA[Wonar, Klara]]>;
<![CDATA[Allolayuk, Theo]]>
<![CDATA[ International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024 ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijthap.v7i2.3138
<![CDATA[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.]]>
<![CDATA[Determinants of Tax Agressiveness in Mining Companies Listed on the IDX ]]>
<![CDATA[Abimanyu, Anggito]]>;
<![CDATA[Pangayow, Bill]]>;
<![CDATA[Seralurin, Yohanes]]>;
<![CDATA[Bleskadit, Novalia]]>;
<![CDATA[Salle, Hesty T.]]>;
<![CDATA[Wonar, Klara]]>
<![CDATA[ Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v6i5.2650
<![CDATA[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.]]>
<![CDATA[Determinan Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Kantor Samsat Wilayah Kota Jayapura ]]>
<![CDATA[Da Lopez, Erika Cornelia]]>;
<![CDATA[Pangayouw, Bill J. C]]>;
<![CDATA[Wonar, Klara]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih ]]>
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DOI: 10.52062/jaked.v18i2.3537
<![CDATA[This research aims to examine the influence of Tax Sanctions, Tax Knowledge, Taxpayer Awareness, Tax Socialization and Tax Whitening on Taxpayer Compliance in paying Motor Vehicle Tax. This research uses a descriptive quantitative approach. The population in this section is all motor vehicle taxpayers who have been recorded at the Jayapura City Regional Samsat Office, namely 221,665 according to the number of vehicles recorded. The sampling technique used Accidental Sampling and the number of samples in this study was 135 respondents who were registered motor vehicle taxpayers in the Jayapura City Area. Data collection techniques use observation and questionnaires with a Likert scale. The analytical tools used are quantitative descriptive analysis and Partial Least Square (PLS) with the help of the WarpPLS version 8.0 application. The research results show that: 1) Tax sanctions have no effect on taxpayer compliance in paying motor vehicle tax. 2) Tax knowledge has a positive and significant effect on taxpayer compliance in paying for motor vehicles. 3) Taxpayer awareness has no effect on Taxpayer Compliance in paying for Motor Vehicles. 4) Tax Socialization has no effect on Taxpayer Compliance in paying for Motor Vehicles. 5) Tax whitening has a positive and significant effect on taxpayer compliance in paying for motor vehicles.]]>
