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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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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.
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi District, North Biak, Biak Numfor Regency) Maylen K.P Kambuaya; Klara Wonar; Fadly Yizhar; Rian Noviani Solissa; Elend Fransiska
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 9 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i9.1746

Abstract

This study aims to analyze the influence of clarity of budget targets, reporting systems and competencies of village apparatus on the accountability of village fund management. The population is 8 villages in Yawosi District, Biak Numfor Regency. The sample of this study amounted to 168 respondents using the purposive sampling method. The data analysis technique used is Structural Equation Modeling (SEM) Part Least Square (PLS). The results of this study show that the clarity of budget targets and the internal control system have a positive effect on the accountability of village financial management, while the financial accounting system and the competence of village officials have no effect on the accountability of village financial management.
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.
MANAJEMEN USAHA DAN KEWIRAUSAHAAN DENGAN MEMANFAATKAN SUMBER DAYA LAUT DI KAMPUNG ENGGROS Westim Ratang; Hesty T. Salle; Paulus K. Allo Layuk; Klara Wonar; Gabriel Yusuf; Yohanis Rante
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5900

Abstract

Enggros Village in Jayapura City, Papua, has abundant marine resources, but their utilisation remains traditional, resulting in suboptimal economic value. This community service activity was carried out on 1 May 2025, involving 22 women from the Betlehem Enggros Protestant Church congregation. The aim of the activity was to improve fish processing skills to make fish nuggets and to provide entrepreneurial skills to open up small business opportunities. The training was conducted in two sessions, namely practical fish nugget making and entrepreneurship learning. The evaluation results showed a significant increase in the participants' knowledge and skills. Participants who initially did not understand the processing process were able to explain the steps of production, produce ready-to-eat nuggets, and understand simple marketing strategies, pricing, and household financial management after the training. The visible social impact was a growth in confidence, motivation to become entrepreneurs, and the emergence of initiatives to form congregational business groups. This activity has made a tangible contribution to community empowerment, promoting economic independence, and strengthening community-based social solidarity.
Edukasi dan Literasi Pangan Lokal Papua: Pemberdayaan Masyarakat melalui Pendekatan PURPLE COW Strategy Satria, Satria Agus Palobo; Adonia Elyoenai Seno; Maria I. Yawanadare; Marlina C. Dametow; Lince Tabuni; Maryetha Pascalina Angel Kawer; Fadly Yizhar; Klara Wonar; Fatma Yunus; Ryan Arif Turohim; Alvin Meradje; Kurniawan Patma
Celebes Journal of Community Services Vol. 5 No. 1 (2026): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan edukasi pangan lokal Papua melalui penerapan PURPLE COW Strategy yang menekankan inovasi, diferensiasi, dan penciptaan daya tarik unik produk. Kegiatan dilaksanakan di Kabupaten Jayapura, Papua, dengan melibatkan 15 pelaku usaha pangan lokal sebagai peserta. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan analisis potensi, pelatihan kreatif, pendampingan pemasaran digital, serta evaluasi. Hasil kegiatan menunjukkan adanya peningkatan kapasitas pelaku usaha dalam menciptakan produk pangan lokal yang inovatif dan bernilai tambah, menerapkan strategi pemasaran kreatif berbasis storytelling budaya, serta memanfaatkan media digital sebagai sarana promosi dan edukasi konsumen. Produk yang terdiferensiasi secara signifikan mampu meningkatkan penjualan dan memperluas jangkauan pasar. Temuan ini menunjukkan bahwa penerapan PURPLE COW Strategy efektif dalam pemberdayaan masyarakat, peningkatan literasi pangan lokal, serta penguatan keberlanjutan usaha berbasis budaya.
IDENTIFIKASI BIAYA LINGKUNGAN SEBAGAI UPAYA EFISIENSI PENGELOLAAN LIMBAH DAN STRATEGI KEBERLANJUTAN USAHA PADA PABRIK TAHU DAN TEMPE SATRIA DI KABUPATEN JAYAPURA Juliana Waromi; Sara Marlyn Paru; Maylen Kambuaya; Hesty T. Salle; Klara Wonar; Angel Kamodi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Inpress Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.59024

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia dengan kontribusi sekitar 60% terhadap Produk Domestik Bruto (PDB) serta menyerap 97% tenaga kerja. Meskipun demikian, aktivitas UMKM, khususnya pada sektor industri pengolahan pangan seperti tahu dan tempe, juga berpotensi menimbulkan dampak negatif terhadap lingkungan akibat limbah yang dihasilkan dari proses produksi. Limbah cair dan padat yang tidak dikelola secara optimal dapat mencemari lingkungan dan berdampak pada masyarakat sekitar. Permasalahan utama yang dihadapi adalah masih terbatasnya pengetahuan pelaku usaha terkait pengelolaan limbah dan pencatatan biaya lingkungan secara sistematis. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan karyawan serta pemilik Pabrik Tahu dan Tempe Satria di Kabupaten Jayapura dalam mengidentifikasi dan menghitung biaya lingkungan sebagai upaya efisiensi limbah dan strategi keberlanjutan usaha. Metode yang digunakan adalah pendekatan partisipatif dengan tahapan observasi, pelatihan, dan pendampingan monitoring berkala. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra dalam mengidentifikasi aktivitas yang menimbulkan biaya lingkungan, serta kemampuan dalam mengklasifikasikan biaya lingkungan ke dalam biaya pencegahan, deteksi, kegagalan internal, dan kegagalan eksternal. Namun demikian, implementasi pencatatan biaya lingkungan masih belum dilakukan secara konsisten dan masih memerlukan pendampingan lanjutan. Kegiatan ini memberikan kontribusi dalam meningkatkan kesadaran dan kapasitas manajerial pelaku UMKM dalam pengelolaan limbah dan pencatatan biaya lingkungan, sehingga diharapkan dapat mendukung efisiensi operasional dan keberlanjutan usaha secara jangka panjang.
THE EFFECT OF CORPORATE GOVERNANCE AND b OWNERSHIP STRUCTURE ON SUSTAINABILITY REPORTING QUALITY AS A FINANCIAL SIGNAL: (AN EMPIRICAL STUDY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021–2024 PERIOD) Muh. Fahri Reza; Cornelia Matani; Klara Wonar; Alfiana Antoh
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of corporate governance and ownership structure on sustainability reporting quality as a financial signal in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Corporate governance in this study is proxied by the size of the board of commissioners and gender diversity of the board of commissioners, while ownership structure is proxied by managerial ownership and institutional ownership. Sustainability reporting quality is considered a non-financial signal that reflects corporate transparency and commitment to sustainable business practices. This research employs a quantitative approach using panel data regression analysis. The sample was selected through purposive sampling, resulting in 11 companies with a total of 44 observations. The data used in this study are secondary data obtained from annual reports, sustainability reports, and share ownership information published by the companies and the Indonesia Stock Exchange. Data analysis was conducted using EViews software. The results indicate that institutional ownership has a positive and significant effect on sustainability reporting quality. Meanwhile, the size of the board of commissioners, gender diversity of the board of commissioners, and managerial ownership do not have a significant effect on sustainability reporting quality. Simultaneously, corporate governance and ownership structure do not have a significant effect on sustainability reporting quality. These findings suggest that improvements in sustainability reporting quality are not solely influenced by corporate governance mechanisms and ownership structure, but also by other factors outside the research model
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