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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 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
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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 Mathematics Neuroscience Social Sciences Other

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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.
Evaluation of the Effectiveness of Internal Control Systems in Reducing Accounting Fraud in Financial Sector Companies Waromi, Juliana; Kambuaya, Maylen K. P.; Wonar, Klara
The Eastasouth Management and Business Vol. 2 No. 03 (2024): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i03.250

Abstract

This research aims to evaluate the effectiveness of internal control systems (ICS) in reducing accounting fraud in the financial sector companies. The literature review method is used to analyze various sources of information related to the research topic. Findings indicate that ICS plays a crucial role in safeguarding the integrity and reliability of financial information of companies. Factors such as management commitment, organizational culture, implementation consistency, and external factors influence the effectiveness of ICS. We recommend companies to enhance management commitment to ICS, strengthen a culture that prioritizes integrity, maintain consistency in ICS implementation, and take proactive steps in addressing challenges and leveraging opportunities.
Workshop Pengelolaan Data Inventaris Pada GPDI Jemaat Bethesda Kampung Kwadeware Distrik Waibu Wonar, Klara; Nababan, Dytha Meninta; Simanjuntak, Aaron MA; Herlina Bleskadit, Novalia; Karoma, Yulianti
The Community Engagement Journal Vol 8 No 2 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i2.5141

Abstract

This community service activity aims to enhance the capacity for inventory data management of assets at GPdI Bethesda Congregation, Kwadeware Village, Waibu District, Jayapura Regency. The method used was a participatory workshop comprising material presentation and hands-on asset data collection practice. The workshop was attended by 30 participants, including the pastor, vice pastor, and congregation members. The results demonstrated an increase in participants' understanding of the importance of church asset inventory based on ISAK 35 principles, as well as the systematic identification of all church assets through inventory cards. Participant evaluation showed a high level of satisfaction with an expectation for ongoing mentoring. It was concluded that this workshop successfully raised the awareness and capacity of the congregation in managing church assets transparently and accountably, while also providing an asset database for future planning and decision-making. Keywords: asset inventory, GPdI, ISAK 35, community service, church governance
Between Compliance and Accountability: Exploring the Supply–Demand Gap in Sustainability Reporting of Jayapura City Government Wonar, Klara; Salle, Agustinus; Ratnasari, Putri; Mami , Betrix S.F.
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52303

Abstract

This paper investigates sustainability reporting (SR) practices in Jayapura City Government, Papua, by examining the gap between the supply side (civil servants) and the demand side (citizens). It aims to assess whether current reporting practices align with international standards, such as the Global Reporting Initiative (GRI), and whether they meet stakeholder expectations. A mixed-methods design was adopted. Primary data were collected from surveys of 45 government  officials  and  45  citizens,  while  secondary data  came  from  budget  documents, performance reports, and relevant regulations. Quantitative data were analyzed descriptively, and qualitative data were explored through thematic and content analysis. The analysis was guided by legitimacy, stakeholder, institutional, and signaling theories. The study reveals a significant supply–demand gap. Civil servants perceive existing reports as sufficient from a compliance perspective, whereas citizens demand broader disclosures on social, governance, and especially environmental issues. The absence of a formal GRI-based SR indicates that reporting remains administrative rather than strategic. Citizens in particular view the use of Special Autonomy Funds as non-transparent, further eroding trust in government reporting. This paper contributes to public sector SR literature by introducing the underexplored context of Papua, Indonesia. It demonstrates how multiple theoretical frameworks explain the supply– demand gap in a developing country setting and highlights the socio-political and institutional barriers to SR adoption. The findings also offer practical insights for policymakers by recommending capacity building for civil servants and integrating GRI-based indicators into existing local government reporting frameworks.
Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024 Upessy, Veska Maria Christin; Pascalina, Pascalina V. S. Sesa; Salle, Hesty T.; Allolayuk, Theo; Antoh, Alfiana; Tandililing, Elia M.; Wonar, Klara
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3624

Abstract

This study aims to examine and analyze the influence of Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size on Tax Avoidance. The data used in this study are secondary, sourced from company fact sheets from the Indonesia Stock Exchange (IDX) and company financial reports. The population in this study uses companies included in the LQ45 index during the 2020-2024 period. The research sample used was obtained through purposive sampling. The data analysis technique used was panel data regression in EViews 12. The study's results indicate that Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size do not significantly affect Tax Avoidance.
Co-Authors Aaron M. A. Simanjuntak Abimanyu, Anggito Adolf Z. D. Siahay Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Alessandro Orno, Brian Alfiana Antoh, Alfiana 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 Gabriel Yusuf Giovania, Gian Herlina Bleskadit, Novalia Hesty T Salle Hesty T. Salle Hesty Theresia Salle Ilham Ilham Juliana Waromi, Juliana 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 Pascalina, 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 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