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All Journal Wahana Riset Akuntansi Future : Jurnal Manajemen dan Akuntansi Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) YUME : Journal of Management Indonesia Accounting Journal Jurnal Akuntansi 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: Jurnal Ekonomi & Bisnis JER Golden Ratio of Taxation Studies Vifada Journal of Education Vifada Management and Social Sciences E-JURNAL AKUNTANSI Indonesian Journal of Intellectual Publication (IJI Publication) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Accounting and Business Education
Muhamad Yamin Noch
Universitas Yapis Papua
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Physics Social Sciences Other

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Moderating Effect of Good Governance on Determinants of the Quality Region Government Financial Reports Victor Pattiasina; Muhamad Yamin Noch; Muhammad Ridwan Rumasukun; Yohanes Cores Seralurin; Eduard Yohannis Tamaela
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p09

Abstract

The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standards (GAS) implementation, apparatus competence and the role of internal audit on the quality of local government financial statements with good governance as a moderating variable. This type of research is ekspanatory research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totalling 91 auditors. The technique for determining the sample was by using purposive sampling with the final sample was 74 respondents. Hypothesis testing uses multiple regression analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of accrual-based GAS has an positive dan significant effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial reports, the role of internal audit does not affect the quality of local government financial reports, good governance as a moderating variable can moderate the relationship between accrual-based GAS implementation. Keyword: Accrual-Based GAS Application; Apparatus Competence; Internal Audit Role; Good Governance; Financial Report Quality
Increased Tax Avoidance By Leverage Through Corporate Social Responsibility Disclosure Victor Pattiasina; Fajar Rina Sejati; Muhamad Yamin Noch; Muhamad Aldrin Akbar; Septyana Prasetyaningrum; Nur Fitriani Nugrohowati; Eduard Yohannis Tamaela
E-Jurnal Akuntansi Vol 31 No 2 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i02.p18

Abstract

This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.
PENDAMPINGAN DESA WISATA DI KAMPUNG NELAYAN HAMADI KOTA JAYAPURA Akbar, Mohammad Aldrin; Andri Irawan; Alam, Sitti Nur; Rasna; Noch, Muhamad Yamin; Jufri, Muhamad Taher; Rasyid, Abdul
Jurnal Dinamika Pengabdian Vol. 6 No. 2 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 2 MEI 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i2.12671

Abstract

ABSTRAK Sektor pariwisata merupakan salah satu industri yang secara signifikan mampu mempercepat pertumbuhan ekonomi suatu daerah dan mampu menyediakan banyak lapangan pekerjaan, mampu meningkatkan penghasilan masyarakat serta menstimulasi berbagai sektor lainnya. Tujuan utama dari kegiatan pengabdian diuraikan sebagai solusi pemecahan masalah. Fokus pengabdian masyarakat ini adalah pada pendampingan masyarakat di sektor pariwisata yang berdomisili dikampung nelayan Hamadi Kota Jayapura dan komunitas masyarakat pariwisata Kota Jayapura. Metode pelaksanaan kegiatan ini adalah berupa ceramah, tanya jawab dan demonstrasi, kemudian kegiatan ini melibatkan berbagai narasumber baik dari Kementerian, Pemerintah Daerah Provinsi Papua, Universitas Yapis Papua serta Tokoh Masyarakat serta masyarakat yang terlibat. Hasil dari kegiatan pengabdian kepada masyarakat adalah masyarakat Kampung Nelayan Hamadi semakin menyadari bahwa penting melakukan pengembangan potensi dan melakukan pengembangan strategi pengembangan kampung. Kata kunci: Pendampingan, kampung nelayan. ABSTRACT The tourism sector is one of the industries that can significantly accelerate the economic growth of an area and able to provide many jobs. It can increase people's income and stimulate various other sectors. The main purpose of community service activities is described as a solution to problem solving. The focus of this community service is on assisting people in the tourism sector who live in the fishing village of Hamadi, Jayapura City and the tourism community in Jayapura City. The method of implementing this activity is in the form of lectures, questions and answers and demonstrations, then this activity involves various sources from the Ministry, the Provincial Government of Papua, Yapis Papua University as well as community leaders and the community involved. The result of community service activities is that the people of Hamadi Fishermen Village are increasingly aware that it is important to develop their potential and develop a village development strategy. Keywords: Assistance, Fisherman Village.
ABNORMAL RETURN SAHAM DAN TRADING VOLUME ACTIVITY SEBELUMDAN SESUDAH KEBIJAKAN COUNTERCYCLICAL PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Willyan Lasano, Marcellino; Ali, Iqbal M Aris; Noch, Muhamad Yamin; Pattiasina, Victor; Tamaela, Eduard Yohanis
Journal of Economics Review (JOER) Vol. 1 No. 1 (2021): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

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Abstract

Tujuan Penelitian ini adalah untuk membedah korelasi antara Abnormal Return dan Aktivitas Volume Perdagangan sebelumnya, kemudian setelah fakta POJK nomor 11 tahun 2020 dan POJK nomor 14 tahun 2020. Strategi pengujian menggunakan Puposive Sampling. Uji eksplorasi mutlak adalah 51 organisasi di bidang moneter yang tercatat di BEI. Pengujian teori yang digunakan adalah Wilcoxon Signed Ranks Test dengan menggunakan SPSS. Hasil menunjukkan bahwa ada perbedaan yang signifikan penting dalam pengembalian yang tidak biasa sebelumnya, kemudian setelah fakta strategi kontra-siklus, sementara pertukaran tindakan volume tidak menunjukkan perbedaan yang signifikan
Independence, Professional Skepticism, And Audit Quality: The Moderating Role Of Audit Fees Juliyanti Sidik Tjan; Muslim, Muslim; Andriani Alimin; Muh Yamin Noch; Yaya Sonjaya
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1698

Abstract

This research investigates the impact of auditor independence and professional scepticism on audit quality, focusing on audit fees as a moderating factor in Makassar City's public accounting firms. The study employs census sampling, involving 39 auditors from eight Makassar-based public accounting firms. Hypotheses are tested using multiple linear regression via Smart PLS 3.0 software, complemented by descriptive statistical tests. The research also conducts assessments, including convergent validity, discriminant validity, composite reliability, and inner model evaluations. Results indicate that auditor independence and professional scepticism positively and significantly affect audit quality. As a moderating variable, audit fees also positively and significantly impact audit quality. These findings offer public accounting firms valuable insights, emphasising the need to evaluate and potentially adjust their policies proactively. This proactive approach can help mitigate potential risks linked to declining audit quality.
Modern Approaches in Accounting Education: A Literature Review Yaya Sonjaya; Muh Yamin Noch; Entis Sutisna
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/6648ny41

Abstract

This study explores modern approaches in accounting education, focusing on active learning techniques, technological integration, and soft skills development to better prepare students for professional demands. This study uses a qualitative literature review to analyze academic articles, journals, and books from the last two decades. The literature covers active learning, data analytics, blockchain technology, and essential soft skills in accounting education. The thematic analysis identifies key trends, innovations, and gaps in educational practices. Active learning techniques, such as case-based learning, simulations, and problem-based learning, enhance students' critical thinking, problem-solving, and decision-making skills. Technological integration, especially in data analytics and blockchain, equips students with modern skills. Developing communication, teamwork, and ethical reasoning skills is crucial for success. The study provides actionable recommendations for aligning curricula with professional requirements. This research highlights the transformative potential of modern educational approaches in accounting, emphasizing continuous innovation and adaptation. The comprehensive synthesis offers insights for curriculum development and pedagogical strategies. However, further empirical research, particularly longitudinal studies, is needed to assess the long-term impact of these approaches on graduates' success and to explore diverse educational contexts globally.
Public Sector Innovations and Economic Stability: A Literature Review Muh Yamin Noch; Yaya Sonjaya; Entis Sutisna
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/er6jsy03

Abstract

This literature review investigates the relationship between public sector innovations and economic stability, focusing on initiatives in public financial management, digital governance, and policy innovations. Utilizing a qualitative research design, it synthesizes insights from existing scholarly works to identify key innovations such as performance-based budgeting, accrual accounting, and e-government, which enhance efficiency, transparency, and accountability in governance. The findings reveal that these innovations significantly contribute to economic stability by optimizing resource allocation, reducing fiscal risks, and fostering sustainable growth. However, implementing such innovations faces challenges, including bureaucratic resistance, political constraints, and organizational inertia. Overcoming these obstacles requires proactive strategies such as capacity building, fostering collaboration, and incentivizing innovation within the public sector. The discussion emphasizes the importance of aligning innovation strategies with broader economic goals, leveraging evidence-based decision-making, and fostering public-private partnerships to enhance the effectiveness of innovations. The implications suggest that governments must adopt a strategic, coordinated approach to fully leverage public sector innovations for long-term economic stability and societal advancement, thereby ensuring resilience and prosperity.
Mekanisme Pengambilan Keputusan Penetapan Peraturan Daerah Provinsi Papua di Dewan Perwakilan Rakyat Papua (DPRP) Duta Mustajab; Muhammad Sawir; Siti Fatimah; Muhamad Yamin Noch
Indonesian Journal of Intellectual Publication Vol. 6 No. 2 (2026): Maret 2026, IJI Publication
Publisher : Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51577/ijipublication.v6i2.948

Abstract

Fenomena empiris di Dewan Perwakilan Rakyat (DPR) Papua menunjukkan adanya paradoks dalam proses legislasi, di mana tahapan formal telah dijalankan secara prosedural, namun partisipasi publik masih terbatas akibat kebijakan efisiensi anggaran. Selain itu, pengambilan keputusan cenderung dipengaruhi oleh dinamika politik antar fraksi melalui mekanisme lobi, yang berpotensi menggeser substansi kebijakan dari orientasi kepentingan masyarakat menuju kompromi politik. Oleh karena itu, penelitian ini bertujuan untuk menganalisis mekanisme legislasi dan pengambilan keputusan dalam pembentukan Peraturan Daerah (Perda) di Dewan Perwakilan Rakyat Papua dalam konteks Otonomi Khusus. Urgensi penelitian ini didasarkan pada kompleksitas proses legislasi daerah yang melibatkan berbagai aktor, serta tantangan dalam mengintegrasikan aspek prosedural dan partisipatif dalam pembentukan kebijakan publik. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa mekanisme pengambilan keputusan terdiri dari tahap perencanaan, pembahasan, sinkronisasi, dan penetapan melalui sidang paripurna yang dilakukan secara kolektif-kolegial. Namun demikian, terdapat kendala utama berupa minimnya partisipasi publik akibat kebijakan efisiensi anggaran, dominasi lobi politik antar fraksi, serta dualisme penafsiran kewenangan antara pemerintah daerah dan pusat. Penelitian ini menyimpulkan bahwa mekanisme legislasi yang berjalan masih cenderung bersifat prosedural dan belum sepenuhnya mencerminkan prinsip partisipasi bermakna. Oleh karena itu, diperlukan penguatan model legislasi yang lebih partisipatif, transparan, dan adaptif terhadap kondisi sosial masyarakat Papua.
Mekanisme Pengambilan Keputusan Penetapan Peraturan Daerah Provinsi Papua di Dewan Perwakilan Rakyat Papua (DPRP) Duta Mustajab; Muhammad Sawir; Siti Fatimah; Muhamad Yamin Noch
Indonesian Journal of Intellectual Publication Vol. 6 No. 2 (2026): Maret 2026, IJI Publication
Publisher : Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51577/ijipublication.v6i2.948

Abstract

Fenomena empiris di Dewan Perwakilan Rakyat (DPR) Papua menunjukkan adanya paradoks dalam proses legislasi, di mana tahapan formal telah dijalankan secara prosedural, namun partisipasi publik masih terbatas akibat kebijakan efisiensi anggaran. Selain itu, pengambilan keputusan cenderung dipengaruhi oleh dinamika politik antar fraksi melalui mekanisme lobi, yang berpotensi menggeser substansi kebijakan dari orientasi kepentingan masyarakat menuju kompromi politik. Oleh karena itu, penelitian ini bertujuan untuk menganalisis mekanisme legislasi dan pengambilan keputusan dalam pembentukan Peraturan Daerah (Perda) di Dewan Perwakilan Rakyat Papua dalam konteks Otonomi Khusus. Urgensi penelitian ini didasarkan pada kompleksitas proses legislasi daerah yang melibatkan berbagai aktor, serta tantangan dalam mengintegrasikan aspek prosedural dan partisipatif dalam pembentukan kebijakan publik. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa mekanisme pengambilan keputusan terdiri dari tahap perencanaan, pembahasan, sinkronisasi, dan penetapan melalui sidang paripurna yang dilakukan secara kolektif-kolegial. Namun demikian, terdapat kendala utama berupa minimnya partisipasi publik akibat kebijakan efisiensi anggaran, dominasi lobi politik antar fraksi, serta dualisme penafsiran kewenangan antara pemerintah daerah dan pusat. Penelitian ini menyimpulkan bahwa mekanisme legislasi yang berjalan masih cenderung bersifat prosedural dan belum sepenuhnya mencerminkan prinsip partisipasi bermakna. Oleh karena itu, diperlukan penguatan model legislasi yang lebih partisipatif, transparan, dan adaptif terhadap kondisi sosial masyarakat Papua.
Pengaruh Pendidikan, Pengalaman Kerja dan Motivasi Dalam Meningkatkan Kinerja Aparatur Sipil Negara Pada Sekertariat Daerah Kabupaten Pegunungan Bintang Thodimus Sitokdana; Andri Irawan; Duta Mustajab; Muhamad Yamin Noch; Ridwan Rumasukun
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v8i2.1204

Abstract

Penelitian ini merupakan penelitian asosiatif, yang bertujuan untuk menganalisis, mengidentifikasi dan menjelaskan tentang pengaruh pendidikan, pengalaman kerja dan motivasi terhadap Kinerja Aparatur Sipil Negara Pada Sekertariat Daerah Kabupaten Pegunungan Bintang, jumlah data sampel yang digunakan dalam penelitian sebanyak 76 responden atau sebesar 90,48% dari total populasi 84 responden dengan menggunakan total sampling atau sampel jenuh. Berdasarkan hasil Uji parsial dan uji simultan variabel pendidikan, pengalaman kerja dan motivasi berpengaruh positif dan signifikan terhadap Kinerja Aparatur Sipil Negara Pada Sekertariat Daerah Kabupaten Pegunungan Bintang. Perolehan nilai Adjusted R² sebesar 0,823, hal ini menunjukkan bahwa persentase kontribusi variabel pendidikan (X1), pengalaman kerja (X2) dan motivasi (X3) terhadap kinerja Aparatur Sipil Negara (Y) dilingkungan Sekertariat Daerah Kabupaten Pegunungan Bintang sebesar 82,3% sedangkan sisanya sebesar 17,7% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini seperti kompensasi, pelatihan, lingkungan kerja, disiplin kerja, kepemimpinan, pemanfaatan teknologi dan variabel lainnya. Dari hasil analisis penelitian, pendidikan merupakan variabel yang paling dominan berpengaruh terhadap kinerja ASN dengan pencapaian Standardized Coefficients Beta sebesar 0,439 dan ttabel sebesar 6,175 lebih besar jika dibandingkan dengan variabel lain dengan tingkat signifikansi sebesar 0,000.
Co-Authors Abdul Rasyid Akbar, Mohammad Aldrin Alam, Sitti Nur Aldri Frinaldi Ali, Iqbal M Aris Andarias Patiran Andri Irawan Andri Irawan Andriani Alimin Anhar Pratama Arry Pongtiku Azizul Kholis Bonsapia, Melyanus Duta Mustajab Duta Mustajab Eduard Yohannis Tamaela Entar Sutisman Entis Sutisna Entis Sutisna Hamid Ismail Harry A. Tuhumury Hijrah, Lailatul Ikhsan, Arfan Indra Perangin-Angin Iqbal M Aris Ali Jufri, Muhamad Taher Juliyanti Sidik Tjan Kartim Kartim Kartim Kartim Kartim Kartim Kartim Kartim, Kartim Manginte, Shofia Y. Mansur M Marani, Yohanis Marcellino Willyan Lasano Meilaty Finthariasari Melyanus Bonsapia Melyanus Bonsapia Minus Enembe Mohamad Ridwan Rumasukun Mohamad Ridwan Rumasukun Mohammad Ridwan Rumasukun Muhamad Aldi Muhamad Aldrin Akbar Muhammad Amin Muhammad Ikbal Muhammad Ridwan Rumasukun Muhammad Sawir Muhammad, Endang Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Muslim Muslim Mustajab, Duta Muthmainnah, Muthmainnah Ngatemin - Numberi, George Mellis Nur Faradila Putri Nur Fitriani Nugrohowati Nurlaela Nurlaela Patiran, Andarias Paulus K. Allo Layuk Rasna Rasyid, Abdul Ridwan Rumasukun Ronald Sinyo Noriwary Saling, Saling Saputro, Ardiyanto Kusoma Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetyaningrum Septyana Septyana Shofia Y. Manginte Siti Fatimah Situmorang, Jaqueline Ruth Davischa Sjamsiar Husen Sumartono, Sumartono Suratini, Suratini Surijadi, Herman Tammubua, Milcha Handayani Tandi, Alfrida Tatiana, Novila Dein Thodimus Sitokdana Tuhumury, Harry Victor Pattiasina Victor Pattiasina Wance, Putri Dahlia Willyan Lasano, Marcellino Winda, Winda Yana Ermawati Yaya Sonjaya Yohanes Cores Seralurin Yohanes Cores Seralurin Yohanis Marani Zakaria Zakaria Zakaria, Zakaria