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All Journal Syntax Literate: Jurnal Ilmiah Indonesia JAKED The Community Engagement Journal Riwayat: Educational Journal of History and Humanities Jurnal Pengabdian UMKM Jurnal Ar Ro'is Mandalika (Armada)
Bleskadit, Novalia Herlina
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Edukasi Cakap Finansial Sejak Dini Guna Mengantisipasi Tantangan Generasi Sandwich Pada Zaman Modern Bleskadit, Hendrik B.; Bleskadit, Novalia Herlina
The Community Engagement Journal Vol 6 No 2: (2023)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v6i2.3477

Abstract

This service activity aims to provide financial literacy educational training from an early age to anticipate the challenges of the sandwich generation in the modern era. The activity is carried out with the aim of carrying out community service activities that are able to explain the sandwich generation phenomenon and its impacts, help the public understand financial management and planning by studying knowledge and applying it by saving and investing, and become an alternative in overcoming problems in the sandwich generation. Service activities are carried out for the young generation of STT Baptist Papua for 1 day, with predetermined criteria or considerations. The material discussed is Personal Financial Management and Planning to make it better. Keywords: Training, Education, Management, Finance, Sandwich Generation
Pendampingan Kunjungan Belajar Implementasi Dana Awal Otonomi Khusus Papua Bleskadit, Novalia Herlina; Hosio, Y Flora; Bayani, Kornelia; Purnama, Chaterina; Yable, Kris; Imbiri, Liana
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3945

Abstract

The study visit activity is a service activity which aims to provide understanding to students and supervisors from ASNs at the Papua Province BAPPEDA office as resource persons on the study visit. The methods or stages in implementing this service are the preparation stage, implementation stage and evaluation stage. As a result of this service activity in the form of a study visit, it can be concluded that the process of understanding the initial stages of the policy of the Special Autonomy Law or Law Number 21 of 2001 is the beginning of the implementation of the special autonomy program from a term of office of 5 (five) years during the period of Provincial Governor Papua, Father Jacobus or Jaap Salossa, whose leadership implemented the Special Autonomy Law. With several criteria, the results of the evaluation of the 2002-2006 Special Autonomy Fund Allocation that have been evaluated have several recommendations that will be implemented in the period after 2006 by the next Governor of Papua Province. Apart from that, the realization of this study visit activity by the community service team of students and supervisors at the Faculty of Economics & Business, Ottow Geissler University Papua has proven that understanding of Special Autonomy from BAPPEDA data is very reliable to increase knowledge about the rules and allocation of funds in Land of Papua. Keywords: Initial Implementation of Special Autonomy in 2002-2006, Study Visits, Allocation of Special Autonomy Funds
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 (Sektor Industri Barang Konsumsi) Tambunan, Ruth; Rofingatun, Siti; Bleskadit, Novalia Herlina
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.v18i2.3497

Abstract

The purpose of this analysis is to find out the effect of profitabilities, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The population that is used in this study is manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. The sampling method in this study used purposive sampling according to predetermined criteria. The number of samples collected is 150 samples and with outliers becomes 120 samples. The analysis technique that is used in this research is multiple linear regression analysis using the help of SPSS version 21 software. Based on the results of research using SPSS as a testing tool, it shows that partially Profitability and Company Size have a significant negative effect on tax avoidance. While Leverage has no effect on tax avoidance.
Analisis Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Diningsih, Novelya A; Waromi, Juliana; Bleskadit, Novalia Herlina
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.v18i2.3523

Abstract

This study aims to examine the influence of Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior on the Level of Understanding of Accounting for Accounting Students of Cenderawasih University Jayapura. The study sample used purposive sampling method. The sample was 120 students. The approach used in research is a quantitative approach. The analysis tool used is a multiple linear regression analysis method using the help of SPSS software. The results of this study show that Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior affect the Level of Understanding of Accounting of Cenderawasih University Students. For future research, it is expected that research can be carried out with more expanded sampling, and further research can replace independent variables to be wider and can also add other variable models. The object in this study only focuses on students of Cenderawasih University Jayapura, so the results of the study cannot be generalized to a wider sample. In addition, the independent variables used in this study are only three, namely intellectual intelligence, spiritual intelligence and learning behavior, so there are still other variables that are not studied that might affect the level of understanding of student accounting.
EDUKASI PENCAPAIAN TARGET PENJUALAN PENGRAJIN NOKEN PAPUA BAGI MAMA-MAMA PAPUA Bleskadit, Novalia Herlina; Hosio, Yakomina Flora; Tobai, Onace
Jurnal Pengabdian UMKM Vol. 2 No. 1 (2023): Januari
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v2i1.30

Abstract

Pengabdian bertujuan mengedukasi mama – mama penjual noken dalam menentukan target penjualan, target keuntungan dan menghitung total target penjualan tiap bulan. Jenis data pengabdian ini adalah data primer. Metode pelasanaan kegiatan pengabdian berupa observasi, pendampingan edukasi pencapaian target penjualan yang optimal dan dokumentasi kegiatan pengabdian. Dalam proses pendampingan dilakukan juga wawancara dan pendampingan perhitungan total penerimaan, target penjualan dan target keuntungan usaha yang dihitung secara sederhana. Hasil pengabdian menunjukkan usaha pengrajin noken di Distrik Abepura Kota Jayapura mendapatkan keuntungan dan sangat layak untuk diusahakan sebagai pendapatan masyarakat setempat. Penerimaan pengrajin noken mama mama papua lebih besar dari biaya yang di keluarkan selama pembuatan. akan tetapi pendapatan terkadang rendah karena usaha noken ini bergantung dari banyaknya permintaan konsumen atau pembeli. Hasil wawancara ditemukan terdapat keluhan mama-mama papua pengrajin noken yaitu kurangnya pembeli karena adanya PSBB akibat adanya covid 19 sehingga penerimaannya tidak maksimal. Hasil ini menunjukkan usaha noken memiliki peranan penting dalam menentukkan kualitas penerimaan hasil noken. Kualitas noken yang baik dengan harga yang cukup tinggi berpengaruh terhadap pembuatan noken di Distrik Abepura Kota Jayapura
The Impact of Investment Knowledge, Investment Returns, and Investment Risk on Investors' Investment Interests Murwaniputri, Hesti; Bleskadit, Novalia Herlina
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34422

Abstract

This study aimed to assess the influence of investment knowledge, investment returns, and investment risk on investors' interest in Jayapura City. Utilizing purposive sampling, a sample of 100 individuals participated in this quantitative research. The findings, obtained through t-tests, demonstrate that investment knowledge and investment returns exert a significant and positive impact on investors' interest in Jayapura City. However, investment risk was found to have an insignificant and negative effect on their investment interest in the same city. Further analysis employing an F-test revealed that investment knowledge, investment returns, and investment risk collectively possess a significant influence on investors' investment interest in Jayapura City. These outcomes suggest that investors in Jayapura City are more inclined to invest when they possess better investment knowledge and anticipate higher returns. Conversely, while investment risk plays a role, its effect was not statistically significant in this context. These insights can guide investment strategies and education initiatives in the region, potentially encouraging more informed investment decisions and fostering a favorable investment climate in Jayapura City.
Tata Kelola Keuangan Gereja: Panduan Penyajian Laporan Keuangan Untuk Entitas NonLaba Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C; Falah, Syaikhul; Rofingatun, Siti; Siahay, Adolf ZD; Salle, Hesty T.; Prasetyo Arjuna, Bucek Jalu
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4845

Abstract

The church is a non-profit organization that is not oriented to seek profit but generates income which is then managed to run programs or finance church operations. The GKI Synod is the oldest Protestant organization in Papua that has a mission to spread the gospel not only to reach urban areas but also remote areas. On February 18, 1994, the GKI Synod released a technical guideline for managing church treasury which includes financial records, budgeting, financial administration, and inventory. The GKI church financial management system is called Dirham which then becomes a standard guideline for compiling church financial reports and must be used by all GKI churches in Papua. The use of Dirham as a financial recording system recognized by the GKI church cannot be fully implemented by the church treasurer. Lack of knowledge and experience is an obstacle in presenting financial reports. For this reason, this community service activity focuses on improving the understanding of basic accounting and financial transaction recording practices, using ISAK 35 as a guideline for financial accounting standards that are generally applicable in Indonesia. Implementation of community service activities at the GKI Salem Church, Kemtuk Gresi District, Jayapura Regency. The treasurer and pastor of the congregation admitted that the lack of knowledge and experience was one of the factors that hampered the process of presenting financial reports. In the future, the GKI Synod through the Classis needs to consider aspects that hinder the governance of financial presentation, namely by implementing routine financial training and socializing GKI regulations on treasury and church financial supervision. Keywords: non-profit accounting, protestant church, ISAK 35
Implementation of Green Accounting and Disclosure of Corporate Social Responsibility on Company Performance Bleskadit, Novalia Herlina; Paru, Sara Marlyn
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5477

Abstract

This study will use a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) as well as industrial companies that have received the Green Industry Award from the Ministry of Industry, with an observation period of three years, namely 2020, 2021, and 2022. The Green Industry Award is a program that recognizes industrial companies implementing green industry principles in their production processes, with the aim of motivating companies to adopt and apply these principles. The purpose of this research is to examine the effect of green accounting implementation and corporate social responsibility (CSR) disclosure on company performance, specifically financial performance and environmental performance. Financial performance will be measured using profitability ratios, while environmental performance will be measured using the PROPER index. The research population consists of manufacturing companies listed on the IDX. The sampling technique applied is purposive sampling, namely manufacturing companies that publish annual reports, CSR disclosures, sustainability reports, and Global Reporting Initiative (GRI) index disclosures, as well as those participating in the PROPER program. The type of data used in this research is secondary data
Akuntansi Manajemen Lingkungan: Pengukuran Biaya Lingkungan sebagai Langkah Strategis Perusahaan Mengelola Limbah Medis Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Ersa, Andina
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i2.52362

Abstract

Keberlanjutan lingkungan menjadi isu penting dalam dunia bisnis, di mana perusahaan dituntut untuk mengidentifikasi dan mengukur biaya lingkungan sebagai bagian dari laporan keuangan. Biaya lingkungan yang tidak tercatat dengan baik dapat memengaruhi transparansi serta akurasi laporan keuangan. Penelitian ini bertujuan untuk mengukur biaya lingkungan yang teridentifikasi dalam laporan keuangan serta menganalisis dampaknya terhadap beban keuangan perusahaan. Metode penelitian menggunakan pendekatan studi kasus dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Identifikasi dan klasifikasi biaya lingkungan dilakukan berdasarkan empat aktivitas utama, yaitu pencegahan lingkungan, deteksi lingkungan, kegagalan internal, dan kegagalan eksternal. Hasil penelitian menunjukkan bahwa perusahaan telah membiayai aktivitas pencegahan lingkungan, seperti pelatihan pengelolaan limbah, biaya konsultasi, dan perizinan. Selain itu, perusahaan juga mengalokasikan biaya untuk kegagalan internal, seperti pengelolaan limbah medis. Namun, belum ditemukan alokasi biaya secara eksplisit untuk deteksi lingkungan dan kegagalan eksternal dalam laporan keuangan.
Penentuan Harga Pokok Produksi Dan Pelaporan Keuangan Untuk Usaha Rintisan Menggunakan Google Spreadsheet Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C
The Community Engagement Journal Vol 7 No 2 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i2.4564

Abstract

Small, Micro, and Medium Enterprises (SMEs) in Indonesia account for 60% of GDP and employ 116 million individuals. The extensive market share in Indonesia and the significant customer interest in MSME products present potential for diverse entities to develop highly competitive innovative items. The FIM community in Jayapura is an organization comprised of young Papuans dedicated to a social mission in education. In 2023, community members established a commercial venture by producing tote bags featuring Papua motifs and patterns, thereafter offered to friends and family. The sales results were positively accepted by consumers and created new prospects for the FIM community to manufacture other items. Recognizing the deficiencies among community members, including inadequate knowledge of production costs, profit and loss assessments, financial reporting, and the absence of market share awareness, this service initiative aims to improve the comprehension of FIM community members concerning the determination of production costs, recording of financial transactions, calculations of profit and loss, financial reporting, and market share analysis through the application of SWOT analysis and Business Model Canvas. This community service project aims to enable participants to independently compute production costs, document transactions and financial reports, assess business profits and losses, and evaluate market share.
Co-Authors Bayani, Kornelia Bleskadit, Hendrik B. Diningsih, Novelya A Ersa, Andina Hesti Murwaniputri Hesty Theresia Salle Hosio, Y Flora Hosio, Yakomina Flora Imbiri, Liana Juliana Waromi, Juliana Pangayow, Bill J.C Paru, Sara Marlyn Prasetyo Arjuna, Bucek Jalu Purnama, Chaterina Siahay, Adolf ZD Siti Rofingatun Syaikhul Falah Tambunan, Ruth Tobai, Onace Yable, Kris