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All Journal Journal of Economic, Bussines and Accounting (COSTING) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH 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 the Community Development in Asia Journal of International Conference Proceedings 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 Jurnal Ilmiah Ekonomi dan Manajemen Celebes Journal of Community Services
Wonar, Klara
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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 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
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
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

Abstract

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.
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%.
Improving Financial Technology-Based Financial Behavior Capabilities in Jayapura City and Jayapura Regency MSMEs Sesa, Pascalina V. S; Kambuaya, Maylen K. P; Larasati, Rudiawie; Wonar, Klara
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3484

Abstract

This study assesses how financial technology has helped MSMEs in Jayapura City and Jayapura Regency improve their financial behavior. It is believed that this study's findings would serve as a helpful guide for future research. This study used a quantitative methodology with associative and moderation techniques to gather data via questionnaires, which WarpPLS was then used to analyze. The study's conclusions demonstrate that financial behavior, which aids in cash flow management and guards against mistakes that could result in bankruptcy, is significantly influenced by financial literacy. Furthermore, MSME entrepreneurs' good financial behavior is positively influenced by personality traits like thoroughness and openness, particularly regarding capital management and investment decisions. FinTech, however, cannot moderate the relationship between financial behavior and financial literacy because these digital tools cannot close the knowledge gaps in finance that must be addressed to make wise financial decisions. Similarly, personality traits like neuroticism and extroversion influence an individual's financial behavior more than technology use. Therefore, financial technology cannot moderate the association between financial personality and behavior.   
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.
MANAJEMEN USAHA DAN PELATIHAN PEMBUATAN ABON LELE DALAM MENINGKATKAN PENDAPATAN KELUARGA DI ARSO VII Ratang, Westim; Salle, Hesti; Wonar, Klara; Layuk, Paulus Kombo Allo; Nugroho, Gabriel Yusuf Adhi; Salle, Marcel; Layuk, Teo Allo; Rante, Yohanis; Giovania, Gian
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 3 (2025): Devote : Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i3.4402

Abstract

Arso VII merupakan salah satu wilayah di Papua yang memiliki potensi besar dalam sektor perikanan, terutama budi daya ikan lele. Namun, keterbatasan dalam pengolahan hasil perikanan menyebabkan rendahnya nilai tambah dan pendapatan keluarga. Salah satu solusi yang dapat diterapkan adalah pelatihan pembuatan abon lele sebagai produk olahan bernilai ekonomis tinggi. Melalui program pengabdian ini, masyarakat akan diberikan pemahaman mengenai manajemen usaha dan keterampilan dalam pengolahan abon lele. Diharapkan, program ini dapat meningkatkan perekonomian keluarga serta mendorong kemandirian usaha bagi masyarakat Arso VII. Adapun tujuan kegiatan pengabdian adalah: (1) Memberikan pelatihan pembuatan abon lele kepada masyarakat Arso VII. (2) Membantu masyarakat dalam memahami manajemen usaha sederhana untuk pengembangan produk.(3) Meningkatkan pendapatan keluarga melalui usaha pengolahan abon lele. Dan Metode Pelaksanaan (1) Sosialisasi: Penyampaian informasi mengenai manfaat dan potensi bisnis abon lele.(2) Pelatihan Teknis: Proses pembuatan abon lele dari pemilihan bahan baku hingga pengemasan. (3) Pelatihan Manajemen Usaha. Hasil Evaluasi kegiatan menunjukkan bahwa (1) pada umumnya perserta tertarik dengan materi pembuatan abon lele dan materi menjadi wirausaha mandiri, (2) materi yang diberikan sangat bermanfaat dan dibutuhkan oleh peserta, (3) untuk pelaksanaan peserta menyatakan waktu kurang karena banyak hal yang masih dibutuhkan penjelasan, (4) Mengharapkan adanya keberlanjutan kegiatan berikutnya dengan materi yang dibutuhkan oleh ibu-ibu.
Co-Authors Aaron M. A. Simanjuntak Abimanyu, Anggito Adolf Z. D. Siahay Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Alessandro Orno, Brian Arius Kambu Bill J.C Pangayow Bleskadit, Novalia Boy Piter Nizu Kekry Cornelia Matani Da Lopez, Erika Cornelia Elia Madatu Tandililing Elsyan R. Marlissa Fatma Yunus Fransiska, Elend Gabriel Yusuf Giovania, Gian Herlina Bleskadit, Novalia Hesty T Salle Hesty T. Salle Hesty Theresia Salle Ilham Ilham Juliana Waromi, Juliana K.P Kambuaya, Maylen Kambuaya, Maylen K. P Karoma, Yulianti Layuk, Paulus Kombo Allo Layuk, Teo Allo Mami , Betrix S.F. Marcelinus A. Salle Masdianah Masdianah Maylen K.P. Kambuaya Maylen Kambuaya Meinarni Asnawi, Meinarni Nababan, Dytha Meninta Novalia H Bleskadit Novi Trihadi Nugroho, Gabriel Yusuf Adhi Pangayouw, Bill J. C Pangayow, Bill J.C Pascalina Sesa Pascalina V. S Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Putri Ratnasari Rosalin Ledi Diana Anauw Rudiawie Larasati Salle, Hesti Salle, Marcel Sara Marlyn Paru Simanjuntak, Aaron MA Siti Rofingatun Solissa, Rian Noviani Syaikhul Falah Tamba, Delima Theo Allo Layuk Vince Tebay Westim Ratang Yeperson Narek Yizhar, Fadly Yohanes Cores Seralurin Yohanis Rante