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All Journal Wahana Riset Akuntansi Future : Jurnal Manajemen dan Akuntansi JABE (Journal of Accounting and Business Education) Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) YUME : Journal of Management Indonesia Accounting Journal Jurnal Akuntansi Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Economics and Digital Business Review Indonesian Journal of Intellectual Publication (IJI Publication) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Economics Review (JOER) Bata Ilyas Journal of Accounting Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Management & Financial Reporting Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Golden Ratio of Taxation Studies Vifada Management and Social Sciences Indonesian Journal of Intellectual Publication (IJI Publication)
Muhamad Yamin Noch
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Tax Study and Financial Performance in the Tourism Industry Post-Pandemic Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.625

Abstract

This study conducts a comprehensive literature review to investigate the intersection of taxation policies and financial performance in the tourism industry, particularly in the post-pandemic context. The research aims to examine the impact of the COVID-19 pandemic on tourism financial performance, assess the role of taxation policies in supporting tourism recovery, and identify implications for theory and practice. A systematic review methodology is employed, involving the identification, evaluation, and synthesis of relevant literature from academic databases and scholarly sources. The analysis reveals significant adverse impacts of the pandemic on tourism revenues, profitability, and employment, exacerbating existing vulnerabilities within the sector. Taxation policies emerge as critical instruments for mitigating economic downturns, fostering resilience, and promoting sustainable development in tourism-dependent communities. Key findings underscore the need for flexible and adaptive taxation policies that align with evolving industry dynamics and prioritize social equity, environmental sustainability, and destination competitiveness. Implications for policymakers, industry stakeholders, and destination managers are discussed, emphasizing the importance of collaborative governance, innovation, and stakeholder engagement in shaping a more resilient and inclusive tourism future. The study contributes to theoretical understanding and practical decision-making in the field, offering insights into the multifaceted relationship between taxation policies, financial performance, and destination development in the post-pandemic era.
Comparative Analysis of Tax System Effectiveness in Developed and Developing Countries Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.626

Abstract

This research delves into the comparative analysis of tax system effectiveness in developed and developing countries, aiming to provide valuable insights into the dynamics, challenges, and opportunities inherent in tax policy and administration across different contexts. Employing a qualitative approach, the study conducts a systematic review and analysis of relevant literature on tax system effectiveness, drawing from academic databases, journals, books, and government reports. The research identifies key dimensions of tax system effectiveness, including revenue adequacy, administrative efficiency, equity, simplicity, and transparency, and examines how these dimensions manifest differently in developed and developing countries. The analysis highlights disparities between developed and developing countries in achieving optimal performance across these dimensions, attributed to factors such as institutional frameworks, technological advancement, and economic structures. Additionally, the research investigates determinants of tax compliance behavior, emphasizing the role of tax morale, enforcement strategies, and social norms in influencing taxpayer compliance across different contexts. The study underscores the importance of context-specific approaches to addressing compliance challenges and achieving desired policy objectives. Furthermore, the research explores the comparative effectiveness of tax instruments, focusing on progressive income taxation and consumption taxes, and examines reform trajectories and policy implications based on tax reform experiences in select developing countries. Overall, the study contributes to a deeper understanding of tax system effectiveness and informs evidence-based policymaking and practice in both developed and developing countries.
Taxes and New Product Development: An Operational Management Perspective Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.627

Abstract

This study explores the intricate relationship between taxation policies and new product development (NPD) from an operational management perspective. The primary objective is to comprehensively analyze and interpret existing scholarly works to develop a nuanced understanding of how taxes influence firms' innovation behavior and performance throughout the NPD lifecycle. A qualitative research methodology is employed, involving defining the research scope, identifying relevant literature, data collection, analysis, and interpretation. Through a systematic literature review, key insights are synthesized, revealing the significant impact of tax incentives on firms' innovation activities. The findings highlight the role of tax incentives in stimulating R&D investments, fostering innovation, and enhancing firms' competitiveness in the marketplace. The study also identifies challenges such as regulatory uncertainties and global tax competition, which firms must navigate to effectively leverage tax incentives and drive sustainable growth. Overall, the research contributes to advancing theoretical understanding and managerial practice by shedding light on the complex relationship between taxes and NPD, offering valuable insights for policymakers, practitioners, and researchers alike.
Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance Pattiasina, Victor; Noch, Muhamad Yamin; Rumasukun, Mohamad Ridwan; Hijrah, Lailatul; Ikbal, Muhammad; Tamaela, Eduard Yohannis
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37734

Abstract

Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with well-organized and systematic Budget Planning served as the primary driving forces behind government’s budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community’s quality of life.
Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development Seralurin, Yohanes Cores; Allolayuk, Paulus K.; Noch, Muhamad Yamin; Pattiasina, Victor; Tamaela, Eduard Yahannis
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.16681

Abstract

This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura City, Jayapura Regency, Keerom Regency, and Sarmi Regency). The research samples were collected using a purposive sampling technique. The collected data were the processed using the Moderated Regression Analysis (MRA) technique. The results showed that locus of control had a significant effect on inspectorate internal auditor performance. Task complexity had a negative effect on internal auditor performance. Organizational commitment did not affect internal auditor performance. Papuan culture-based development moderated the effect of locus of control on internal auditor performance. Papuan culture-based development did not moderate the effect of task complexity on internal auditor performance, and traditional Papuan culture based-development did not moderate the effect of organizational commitment on internal auditor performance. The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance
Pengaruh Kompetensi, Penggunaan Teknologi Informasi, Komunikasi dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai Muhammad, Endang; Noch, Muhamad Yamin; Suratini, Suratini
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.895

Abstract

This research investigates the influence of competency, information technology usage, communication, and internal control system on employee performance within the Badan Pusat Statistik (BPS) of Papua Province. Using a quantitative approach, the study targets a population of 78 employees from BPS Papua Province. All employees were included in the study due to the population size being less than 100. Data collection involved primary data through Likert scale questionnaires. Statistical analyses included descriptive statistics, validity and reliability tests, classical assumption tests, and hypothesis testing through partial (t-test), simultaneous, and determination coefficient tests. The results indicate that competency, communication, and internal control system significantly affect employee performance, while information technology usage does not. Collectively, these variables demonstrate a significant impact on employee performance. Recommendations include continuous competency improvement through training, enhancing information technology infrastructure, fostering effective communication, and evaluating communication quality. Implementing these recommendations is expected to significantly enhance employee performance at BPS Papua Province, thereby contributing to organizational goals.
Pengaruh Pelatihan, Budaya Organsiasi dan Pengawasan Terhadap Kinerja Pegawai Numberi, George Mellis; Noch, Muhamad Yamin; Suratini, Suratini
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.896

Abstract

This study is associative research aimed at analyzing, identifying, and explaining the influence of training, organizational culture, and supervision on civil servants' (ASN) performance in the General Bureau and Protocol of the Regional Secretary (SEKDA) of Papua Province. The data used in this study consisted of 69 respondents out of a total population of 276 civil servants, using the Simple Random Sampling probability sampling technique. The primary data source for this research was obtained by distributing questionnaires to all respondents. The statistical method used to test the hypotheses was multiple linear regression analysis using SPSS. Based on the results of partial and simultaneous testing, it was found that training, organizational culture, and supervision significantly influence the performance of civil servants in the General Bureau and Protocol of the SEKDA of Papua Province. This study not only highlights the dynamics within the General Bureau and Protocol of the SEKDA of Papua Province but also provides a deeper understanding of the factors influencing the performance of civil servants.
Pengaruh Motivasi Intrinsik, Motivasi Ekstrinsik dan Lingkungan Kerja Terhadap Kinerja Pegawai Ismail, Hamid; Noch, Muhamad Yamin; Mustajab, Duta
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.897

Abstract

This study is associative research aimed at analyzing, identifying, and explaining the influence of Intrinsic Motivation, Extrinsic Motivation, and Work Environment on the Performance of Employees of the Financial and Asset Management Agency of Papua Province. The data in this research comprised 60 respondents out of a total population of 148 civil servants, representing 40.54%, determined through the Slovin sampling method with Simple Random Sampling as the probability sampling technique. The primary data source for this study was obtained by distributing questionnaires to all respondents. The statistical method employed to test hypotheses was multiple linear regression analysis using SPSS. Based on both partial and simultaneous testing results, it was found that intrinsic motivation, extrinsic motivation, and work environment significantly influence employee performance in the Financial and Asset Management Agency of Papua Province. This study highlights the dynamics within the Financial and Asset Management Agency of Papua Province and provides a deeper understanding of the factors influencing employee performance.
Pengaruh Budaya Organisasi, Gaya Kepemimpinan dan Disiplin kerja Terhadap Kinerja Pegawai Saputro, Ardiyanto Kusoma; Noch, Muhamad Yamin; Mustajab, Duta
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i4.899

Abstract

This study examines the impact of organizational culture, leadership style, and work discipline on the performance of employees at the Secretariat of Puncak Jaya Regency in Central Papua. The study population comprises 176 employees within the Secretariat. Employing a quantitative descriptive approach, the research aims to delve into the interrelationships among Organizational Culture, Leadership Style, Work Discipline, and Employee Performance at the Secretariat of Puncak Jaya Regency. Using probability sampling, 35% of the total population was sampled, resulting in 62 respondents participating. The primary data source for this research is data obtained from distributing questionnaires to all respondents. The statistical method used to test the hypothesis is multiple linear regression analysis with the help of SPSS. The findings of the research reveal significant impacts. Organizational culture significantly influences the performance of employees at the Secretariat of Puncak Jaya Regency; likewise, leadership style and work discipline significantly affect employee performance. Moreover, when analyzed collectively, organizational culture, leadership style, and work discipline significantly influence employee performance. This study sheds light on the dynamics within the Secretariat of Puncak Jaya Regency and contributes to a nuanced understanding of the factors influencing employee performance.
Peran Kepuasan Kerja Dalam Memediasi Hubungan Antara Pemanfaatan Teknologi Informasi Computing (Google Drive) Terhadap Kinerja Pegawai Pada Kantor Pelayanan Front Office DPMPTSP Provinsi Papua Tandi, Alfrida; M, Mansur; Noch, Muhamad Yamin; Sawir, Muhammad
The Journal of Business and Management Research Vol 5 No 1 (2022): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v5i1.170

Abstract

Tesis ini bertujuan untuk mengetahui Pemanfaatan teknologi informasi computing (google drive) terhadap kinerja pelayanan, kepuasan kerja, dan Kepuasan Kerja Terhadap kinerja pelayanan, serta pemanfaatan teknologi informasi computing (google drive) terhadap kinerja pelayanan DPMPTSP Provinsi Papua melalui kepuasan kerja. Penelitian ini adalah penelitian penjelasan (explanatory research). Format eksplanasi dimaksud untuk mengambarkan suatu generalisasi atau menjelaskan hubungan satu variable dengan variabel yang lain. Penelitian penjelasan (explanative reseach) tidak melakukan pengamatan (bersifat non eksperimental), melainkan hanya menjelaskan hubungan kausal diantara variabel- variable melalui pengujian hipotesis tanpa pemberian perlakuan. Pendekatan penelitian digunakan pendekatan kuantitatif, dengan data yang dibutuhkan berupa jawaban responden yang pada dasarkan merupakan data kualitatif, dengan menjelaskan masing-masing variabel dengan penjabaran indikator-indikator sebagai penilaian dari responden. Populasi dalam penelitian ini adalah Aparatur Negara (ASN) pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Provinsi Papua sebanyak 53 pegawai. Dalam penelitian ini semua unsur populasi pada objek penelitian di jadikan sebagai sampel dengan menggunakan teknik total sampling atau sampel jenuh. Temuan membuktikan bahwa: 1). Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kepuasan Kerja pada DPMPTSP Provinsi Papua., 2). Kepuasan Kerja berpengaruh positif dan signifikan terhadap kinerja pegawai DPMPTSP Provinsi Papua, 3). Pemanfaatan Teknologi Informasi berpengaruh positif namun tidak signifikan terhadap kinerja pegawai DPMPTSP Provinsi Papua, 4). Pemanfaatan Teknologi Informasi secara tidak langsung berpengaruh terhadap kinerja pegawai melalui kepuasan kerja DPMPTSP Provinsi Papua..
Co-Authors Abdul Rasyid Akbar, Mohammad Aldrin Alam, Sitti Nur Aldi, Muhamad Aldri Frinaldi Ali, Iqbal M Aris Andarias Patiran Andri Irawan Andri Irawan Anhar Pratama Arry Pongtiku Azizul Kholis Bonsapia, Melyanus Eduard Yohannis Tamaela Entar Sutisman Entis Sutisna Entis Sutisna Fachril, Fadriansyah Hamid Ismail Hijrah, Lailatul Husen, Sjamsiar Ibrahim, Muhdi B. Hi. Ikhsan, Arfan Iqbal M Aris Ali Jufri, Muhamad Taher Kartim Kartim Kartim Kartim Kartim Kartim, Kartim khusnul khotimah Lesmana, Arfan Trino Mahatani, Caesar Manginte, Shofia Y. Mansur M Mansur Mansur Marani, Yohanis Marcellino Willyan Lasano Meilaty Finthariasari Melyanus Bonsapia Minus Enembe Mofu, Yason Yikwa Mohamad Ridwan Rumasukun Mohammad Ridwan Rumasukun Mohammad Sawir Muhamad Aldrin Akbar Muhammad Amin Muhammad Ikbal Muhammad, Endang Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Mustajab, Duta Muthmainnah, Muthmainnah Nawipa, Denci Meri Ngatemin - Numberi, George Mellis Nur Faradila Putri Nur Fitriani Nugrohowati NURLAELA NURLAELA Pasolo, Fahrudin Patiran, Andarias Paulus K. Allo Layuk Perangin-angin, Indra Rasna Rasyid, Abdul Ronald Sinyo Noriwary Rumasukun, Mohamad Ridwan Rumasukun, Ridwan Saling, Saling Saputro, Ardiyanto Kusoma Sari, Nurhantika Wulan Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetyaningrum Siti Fatimah Sitokdana, Thodimus Situmorang, Jaqueline Ruth Davischa Sumartono, Sumartono Suratini, Suratini Surijadi, Herman Tammubua, Milcha Handayani Tandi, Alfrida Tatiana, Novila Dein Tuhumury, Harry Victor Pattiasina Wance, Putri Dahlia Willyan Lasano, Marcellino Winda, Winda Yana Ermawati Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yendra Yohanes Cores Seralurin Zakaria Zakaria Zakaria Zakaria Zakaria, Zakaria