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All Journal Journal of Economic, Bussines and Accounting (COSTING) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi JAKED Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal International Journal of Tourism and Hospitality in Asia Pasific Journal of International Conference Proceedings Proceeding National Conference Business, Management, and Accounting (NCBMA) DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Indonesia Sosial Teknologi Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies The Eastasouth Management and Business Amkop Management Accounting Review (AMAR) Jurnal Ilmiah Ekonomi dan Manajemen Celebes Journal of Community Services
Wonar, Klara
Accounting Department, Faculty Of Economics And Business, Cenderawasih University Jayapura
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) BAGI PT. SENTRA TRANS PAPUA Wonar, Klara; Salle, Hesty Theresia; Salle, Agustinus; Allo Layuk, Paulus Kombo
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1200

Abstract

The report preparation training aims to provide material related to the benefits and types of financial statements, train MSME actors in preparing profit and loss statements, train MSME actors in preparing financial position reports and train MSME actors in preparing capital change reports. The methods used during service activities are lectures, training and evaluation
Pengaruh Transparansi, Akuntabilitas Dan Konsep Value For Money Terhadap Pengelolaan Keuangan Sektor Publik Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKD) Provinsi Papua Masdianah Masdianah; Klara Wonar; Adolf Z.D Siahay
Cakrawala Repositori IMWI Vol. 7 No. 3 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i3.687

Abstract

This research aims to determine the influence of transparency, accountability and the concept of value for money on public sector financial management at BPKAD Papua Province. This type of research is associative. The sample in this study was 50 state civil servants in the secretariat sector, budget sector, district/city financial development sector, regional treasury and cash sector, regional asset management sector and accounting sector. The data sources used in this research are primary data and secondary data. Data collection techniques using questionnaire data. The data analysis techniques used in this research consist of descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis tests, t-tests, f-tests, and coefficient of determination tests using applications. IBM SPSS version 23. The research results show that the variables of transparency, accountability and the concept of value for money have a positive and significant effect on public sector financial management at BPKAD Papua Province.
The Effect of Transparency, Accountability, and The Concept of Value for Money on Public Sector Financial Management At The Regional Financial And Asset Management Agency (BPKD) Papua Province Klara Wonar; Masdianah Masdianah; Adolf Z.D Siahay; Bill J.C Pangayow; Hesty T Salle; Novalia H Bleskadit
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9868

Abstract

This research aims to determine the influence of transparency, accountability, and the concept of value for money on public sector financial management at BPKAD Papua Province. This type of research is associative. The sample in this study was 50 state civil servants in the secretariat sector, budget sector, district/city financial development sector, regional treasury and cash sector, regional asset management sector, and accounting sector. The data sources used in this research are primary data and secondary data. Data collection techniques using questionnaire data. The data analysis techniques used in this research consist of descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis tests, t-tests, f-tests, and coefficient of determination tests using applications. IBM SPSS version 23. The research results show that the variables of transparency, accountability, and the concept of value for money have a positive and significant effect on public sector financial management at BPKAD Papua Province. Keywords: Transparency Value, Accountability, Value for Money Concept, Financial Management in the Public Sector
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.
Penerapan Literasi Keuangan Dalam Menumbuhkan Minat Berwirausaha Hesty T. Salle; Westim Ratang; Paulus K. Allo Layuk; Agustinus Salle; Klara Wonar; Gabriel Yusuf; Marcelinus A. Salle; Yeperson Narek; Elsyan R. Marlissa; Vince Tebay; Ilham Ilham
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 10 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i10.2749

Abstract

Currently, many young people are trying to start a business either independently or join an existing business. With the increasingly developing digital era, it is very easy to do many things, including by starting your own business. Because the business carried out does not require large capital and a place to open a business. Currently, efforts can be made through social media such as TikTok, Facebook, Instagram and other social media. These media are currently widely used by young people to start a business. However, often new businesses fail in a short time due to the lack of beginner entrepreneurs' knowledge related to financial literacy. Lack of financial literacy can lead to poor calculations in business and also worsen personal financial conditions, as budding entrepreneurs cannot separate finances for business and personal. The purpose of this PKM is to provide an understanding of financial literacy in fostering the interest of youth and adolescents in starting entrepreneurship and the use of digital media to become content creators, especially in the Youth Service (Pelprap) of GPI Eben-Haezer Kotaraja. This method of community service starts from pre-test, material delivery, interactive discussions, and conducting promotional practices through TikTok accounts. The results of this PkM show that the understanding of financial literacy and interest in entrepreneurship has increased, as evidenced by the results of the post test with a result of 73%.
Pengaruh Faktor Personal dan Organisasional pada Sikap Berbagi Pengetahuan Dosen Akuntansi (Studi Empiris di Jayapura) Sesa, Pascalina V. S; Wonar, Klara; Simanjuntak, Aaron
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.v20i1.4570

Abstract

This research designed as causal research that investigates the influence of student attitudes on student knowledge sharing behavior and descriptive research using a quantitative approach. The research population was students at universities in Jayapura and the sample was selected using a purposive sampling technique. Quantitative data type with data source in the form of primary data was obtained through filling out questionnaires by respondents. Primary data in the form of questionnaires distributed to universities in Jayapura. The research sample was 61 accounting students. Hypothesis processing using SmartPLS by looking at outer model and inner model measurements. These findings indicate that accounting students' attitudes influence students' behavior in sharing knowledge. The results of this research are useful for lecturers, curriculum designers, and educational planners to consider appropriate steps to promote knowledge sharing activities and integrate them into academic activities. Keywords: knowledge sharing behaviour, intellectual capital, students, university.
Pelatihan Literasi Keuangan dan Pengelolaan Keuangan Berbasis Digital Bagi UMKM Mama-Mama Penjual Noken di Abepura Hesty T. Salle; Klara Wonar; Sara Marlyn Paru; Rosalin Ledi Diana Anauw; Agustinus Salle; Meinarni Asnawi; Siti Rofingatun; Adolf Z.D. Siahay; Paulus K. Allo Layuk; Westim Ratang; Maylen Kambuaya; Syaikhul Falah; Cornelia Matani; Pascalina Sesa; Novi Trihadi; Fatma Yunus
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2835

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM), termasukan pelaku usaha mama-mama penjual noken di Kota Jayapura, memiliki peran penting dalam meningkatkan kesejahteraan masyarakat dan pembangunan ekonomi. Namun, mereka menghadapi berbagai tantangan, seperti kurangnya pencatatan keuangan yang sistematis, penggabungan keuangan usaha dengan keuangan pribadi, serta kesulitan dalam mengadopsi teknologi digital. Hal ini menyebabkan pengelolaan usaha menjadi kurang optimal. Pencatatan manual seringkali tidak efektif dan rentan terhadap kesalahan. Oleh karena itu, diperlukan pelatihan literasi keuangan dan penggunaan aplikasi digital seperti Buku Warung untuk membantuk pelaku UMKM mengelola keuangan dengan lebih baik dan meningkatkan keberlanjutan usaha mereka. Pengadian ini bertujuan untuk meningkatkan pemahaman pelaku usaha tentang literasi keuangan dan pentingnya pencatatan keuangan yang baik, lebih dari itu harapannya melalui pengabdian ini dapat mendorong pelaku usaha untuk mulai beralih ke penggunaan aplikasi teknologi digital dalam pengelolaan usaha agar lebih efisien dan akurat. Sehingga melalui kegiatan pengabdian ini, diharapkan pelaku usaha dapat meningkatkan kapasitas usaha mereka sehingga mampu berkontribusi lebih besar terhadap perekonomian lokal. Pengabdian dilaksanakan dalam tiga tahapa utama, yaitu: sosialisasi literasi keuangan, pelatihan pencatatan dan penggunaan aplikasi buku warung, serta tahap pendampingan atas pelatihan yang telah dilaksanakan. Hasil pengabdian menunjukkan adanya peningkatan kesadaran pentingnya pencatatan keuangan baik itu secara sederhana baik pencatatan melalui buku biasa maupun menggunakan aplikasi digital.
The Effect of Supervision and Transparency Management of Village Funds on Community Trust in Kampung Yahim Jayapura District Alessandro Orno, Brian; Salle, Agustinus; Wonar, Klara
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.946

Abstract

Public trust in village governance is crucial for sustainable development, particularly in the management of village funds. However, issues such as lack of transparency and weak supervision in Kampung Yahim, Jayapura Regency, have raised concerns about fund misallocation and eroded community confidence. Addressing these challenges is essential to ensure accountability and foster trust in local governance. Using a quantitative approach, this research employs multiple linear regression analysis on data collected from 96 respondents selected via purposive sampling. Primary data were gathered through a Likert-scale questionnaire, measuring supervisi (X1), transparansi (X2), and community trust (Y). Statistical analysis was conducted using SPSS 22, including normality, multicollinearity, and heteroscedasticity tests to validate the regression model. The results of the research indicate that supervisi and transparansi in the management of village funds influence community trust in Yahim Village, Sentani District, Jayapura Regency. Effective supervisi and transparansi in village fund management are critical for building and maintaining community trust. Strengthening these aspects can mitigate misuse of funds and promote greater public engagement in local governance. The research recommends that village authorities enhance accountability mechanisms, such as regular audits and open financial reporting, to reinforce trust. Policymakers should institutionalize participatory monitoring systems to ensure sustainable and transparent fund management. These measures can serve as a model for improving governance in similar rural contexts.
Determinan Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Kantor Samsat Wilayah Kota Jayapura Da Lopez, Erika Cornelia; Pangayouw, Bill J. C; Wonar, Klara
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.v18i2.3537

Abstract

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.
The Effect of Supervision and Transparency Management of Village Funds on Community Trust in Kampung Yahim Jayapura District Alessandro Orno, Brian; Salle, Agustinus; Wonar, Klara
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.946

Abstract

Public trust in village governance is crucial for sustainable development, particularly in the management of village funds. However, issues such as lack of transparency and weak supervision in Kampung Yahim, Jayapura Regency, have raised concerns about fund misallocation and eroded community confidence. Addressing these challenges is essential to ensure accountability and foster trust in local governance. Using a quantitative approach, this research employs multiple linear regression analysis on data collected from 96 respondents selected via purposive sampling. Primary data were gathered through a Likert-scale questionnaire, measuring supervisi (X1), transparansi (X2), and community trust (Y). Statistical analysis was conducted using SPSS 22, including normality, multicollinearity, and heteroscedasticity tests to validate the regression model. The results of the research indicate that supervisi and transparansi in the management of village funds influence community trust in Yahim Village, Sentani District, Jayapura Regency. Effective supervisi and transparansi in village fund management are critical for building and maintaining community trust. Strengthening these aspects can mitigate misuse of funds and promote greater public engagement in local governance. The research recommends that village authorities enhance accountability mechanisms, such as regular audits and open financial reporting, to reinforce trust. Policymakers should institutionalize participatory monitoring systems to ensure sustainable and transparent fund management. These measures can serve as a model for improving governance in similar rural contexts.
Co-Authors Aaron M. A. Simanjuntak Abimanyu, Anggito Adolf Z. D. Siahay Adonia Elyoenai Seno Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Alessandro Orno, Brian Alfiana Antoh Alfiana Antoh, Alfiana Alvin Meradje Angel Kamodi Arius Kambu Bill J.C Pangayow Bleskadit, Novalia Boy Piter Nizu Kekry Cornelia Matani Cornelia Matani Da Lopez, Erika Cornelia Elend Fransiska Elia Madatu Tandililing Elsyan R. Marlissa Fadly Yizhar Fadly Yizhar Fatma Yunus Gabriel Yusuf Gabriel Yusuf Herlina Bleskadit, Novalia Hesty T Salle Hesty T. Salle Hesty T. Salle Hesty Theresia Salle Ilham Ilham Juliana Waromi, Juliana Karoma, Yulianti Kurniawan Patma Lince Tabuni Mami , Betrix S.F. Marcelinus A. Salle Maria I. Yawanadare Marlina C. Dametow Maryetha Pascalina Angel Kawer Masdianah Masdianah Masdianah Masdianah Maylen K.P. Kambuaya Maylen Kambuaya Meinarni Asnawi, Meinarni Muh. Fahri Reza Nababan, Dytha Meninta Novalia H Bleskadit Novi Trihadi Pangayouw, Bill J. C Pangayow, Bill J.C Pascalina Sesa Pascalina V. S Sesa Pascalina, Pascalina V. S. Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Putri Ratnasari Rosalin Ledi Diana Anauw Ryan Arif Turohim Sara Marlyn Paru Sara Marlyn Paru Satria, Satria Agus Palobo Simanjuntak, Aaron MA Siti Rofingatun Solissa, Rian Noviani Syaikhul Falah Tamba, Delima Tandililing, Elia M. Theo Allo Layuk Upessy, Veska Maria Christin Vince Tebay Westim Ratang Yeperson Narek Yohanes Cores Seralurin Yohanis Rante