Article Per Year (5 Year)
p-Index From 2020 - 2025
3.993
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Finance Research JAKED The Community Engagement Journal International Journal of Tourism and Hospitality in Asia Pasific Journal of the Community Development in Asia Journal of Social Science Amkop Management Accounting Review (AMAR)
Pascalina V. S Sesa
Cenderawasih University, Indonesia
Religion Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
The effects of information content of cash flow statement, dividend payout ratio, economic value added and corporate social responsibility on stock trading volume Oktavianingsih, Dwi Luvira; Safkaur, Otniel; Sesa, Pascalina V. S.
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7715

Abstract

Purpose - This study aims to empirically test and analyze the influence of information content of cash flow statements, Dividend Payout Ratio (DPR), Economic Value Added (EVA) Corporate Social Responsibility (CSR) on the trading volume of empirical study stocks in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018.  Method - The number of samples used in this study was 169 taken from financial report on idx. The analytical techniques used were multiple regressions in order to obtain a comprehensive picture of the relationship between variable and each other. This research used a quantitative approach with its research population of companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014- 2018..Result - Based on the results of this study, investment cash flow and Dividend Payout Ratio (DPR) significantly influenced the trading volume of stocks. Meanwhile, operating cash flow, funding cash flow, Economic Value Added (EVA) and Corporate Social Responsibility (CSR) had no significant effect on stock trading volume.Implication - This research is suggested to improve development of trading volume in investor decision making for investment and for companys’ performance assessment.Originality - This research is the study that used content of cash flow resporting information, dividend payout ratio, economic value added, corporate social responsibility on stock trading volume.
The effects of information content of cash flow statement, dividend payout ratio, economic value added and corporate social responsibility on stock trading volume Dwi Luvira Oktavianingsih; Otniel Safkaur; Pascalina V. S. Sesa
Journal of Islamic Accounting and Finance Research Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.1.7715

Abstract

Purpose - This study aims to empirically test and analyze the influence of information content of cash flow statements, Dividend Payout Ratio (DPR), Economic Value Added (EVA) Corporate Social Responsibility (CSR) on the trading volume of empirical study stocks in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018.  Method - The number of samples used in this study was 169 taken from financial report on idx. The analytical techniques used were multiple regressions in order to obtain a comprehensive picture of the relationship between variable and each other. This research used a quantitative approach with its research population of companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014- 2018..Result - Based on the results of this study, investment cash flow and Dividend Payout Ratio (DPR) significantly influenced the trading volume of stocks. Meanwhile, operating cash flow, funding cash flow, Economic Value Added (EVA) and Corporate Social Responsibility (CSR) had no significant effect on stock trading volume.Implication - This research is suggested to improve development of trading volume in investor decision making for investment and for companys’ performance assessment.Originality - This research is the study that used content of cash flow resporting information, dividend payout ratio, economic value added, corporate social responsibility on stock trading volume.
Pengaruh Kepatuhan Pajak, Kewajiban Moral Sanksi Perpajakan, Kaulitas Pelayanan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Farid Trayayudha; Anthonius H. Citra Wijaya; Pascalina V. S Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.781 KB) | DOI: 10.52062/jakd.v16i2.1896

Abstract

Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing are among the factors affecting Taxpayer Compliance, so it needs to be improved. The purpose of this study is to determine the Effect of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The data collection technique used in this study was a questionnaire (Angket) with 100 WPOP respondents. The data analysis in this study was conducted quantitatively, using multiple linear regression statistical tools with the help of IBM SPSS 24 software. This is to find out the varaibel picture of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The results of this study prove that there is a significant influence between the variables of Moral Obligation and Quality of Service. Meanwhile, variable Tax Compliance Costs, Tax Sanctions, and E-Filing Implementation have no significant effect on Taxpayer Compliance.
Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Pascalina Van Sweet Sesa; Rama Soyan Arung Lamba; Kurniawan Patma; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.179 KB) | DOI: 10.52062/jaked.v16i2.1938

Abstract

This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 < 2.005) with significantly greater than 0.05, business risk variable (X2) value tcalculates greater than ttable (44,228 > 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 < 2.005) with a significant larger than 0.05, company size variable (X4) number tcount value smaller than ttable (1,267 < 2.005) with a significant greater than 0.05. Simultaneously from the statistical results it is known that the value of Fcalculates greater than the value of Ftable (611,856 > 2.54), with a value of significance (0.000 < 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.
Pengaruh Kandungan Informasi Arus Kas, Dividend Payout Ratio Dan Economic Valued Added Terhadap Volume Perdagangan Saham Dengan Size Dan Growth Sebagai Variabel Kontrol Pascalina Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.737 KB) | DOI: 10.52062/jakd.v15i2.1625

Abstract

  Abstract This research aims to test the influence of information content on the company's cash flow statement, dividend payout ratio, economic value added,and use the proxiesof the sizeof the company ( size ) and the growth of the company (growth)as a control variable. The sample selection criteria in this study use purposive sampling. This research uses an analysis tool in the form of SPSS 21.0 which is used to test the research hypothesis in the form of quantitative data. The results of this study suggest that: Investment cash flow information has a significant effect on stock trading volume. Meanwhile, information on operating cash flow,fund cashflow, dividend payout ratio, and economic value added has no significant effect on the trading volume of the company'sshares with Size and Growth as variable controls have no effect on the volume of stock trading. The resultsof this research should increase knowledge for investors in using financial information for investment decision making by assessing the company's performance more accurately. Keywords: Cash flow information; dividend payments; and economic value added; company size and company growth. Abstrak Penelitian ini bertujuan untuk menguji pengaruh dari kandungan informasi pada laporan arus kas perusahaan, dividend payout ratio, economic value added, dan menggunakan proksi ukuran perusahaan (size) dan pertumbuhan perusahaan (growth) sebagai variabel kontrol. Informasi sangat dibutuhkan oleh investor dalam membuat keputusan investasi saat ini. Salah satu informasi yang penting bagi investor dalam membuat keputusan investasi yaitu kinerja perusahaan. Kinerja perusahaan go public, salah satunya dapat berupa volume perdagangan saham. Volume perdagangan saham, dan harga saham adalah alat yang digunakan untuk penilaian individual para investor dalam membuat keputusan untuk membeli atau menjual saham. Kriteria pemilihan sampel dalam peneltian ini menggunakan teknik purposive sampling. Penelitian ini menggunakan alat analisis berupa SPSS 21.0 yang digunakan untuk menguji hipotesis penelitian. Hasil penelitian ini menjukkan bahwa: Informasi arus kas investasi berpengaruh signifikan terhadap volume perdagangan saham. Hal tersebut memberikan sinyal positif kepada para investor tentang jaminannya di masa yang akan datang. Selain itu, hasil arus kas investasi yang berpengaruh signifikan terhadap volume perdagangan saham menunjukkan bahwa para investor memperhatikan hasil dari investasi jangka panjang maupun pendek serta penjualan aktiva tetap yang dilakukan perusahaan. Sedangkan, Informasi arus kas operasi, arus kas pendanaan, dividend payout ratio, dan economic value added tidak berpengaruh signifikan terhadap volume perdagangan saham perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan Size dan Growth sebagai variabel kontrol tidak berpengaruh terhadap volume perdagangan saham. Hal ini menunjukkan bahwa SIZE dan GROWTH tidak mengakui adanya keterikatan dengan AKO, AKI, AKP, DPR, dan EVA terhadap volume perdagangan saham. Hasil penelitian ini diharapkan mampu menambah pengetahuan bagi para investor dalam menggunakan informasi keuangan guna pengambilan keputusan untuk melakukan investasi di pasar modal. Dan diharapkan dapat menilai kinerja perusahaan yang berkaitan dengan keputusan investasi dalam lebih menggali informasi yang lebih akurat. Kata Kunci: Informasi arus kas operasi, arus kas investasi, arus kas pendanaan, pembayaran deviden, dan nilai tambah ekonomi, ukuran perusahaan dan pertumbuhan perusahaan
PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI ETIKA PENGGELAPAN PAJAK Dhea Alit; Meylan Kambuaya; Pascalina V. S Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.613 KB) | DOI: 10.52062/jakd.v16i1.1853

Abstract

This study aims to analyze the effect of justice, taxation system, discrimination and understanding of taxation on economic students' perceptions of the ethics of tax avoidance. The population in this study were students at the state and private Faculty of Economics campuses. The sample in this study was determined using purposive sampling technique, data collection was carried out by distributing questionnaires. The research analysis method used is multiple linear regression. Based on the results of the analysis, it shows that justice has a negative and insignificant effect on students' perceptions of tax avoidance ethics, the taxation system has a negative and insignificant effect on students' perceptions of tax avoidance ethics, discrimination has a positive and insignificant effect on students' perceptions of tax avoidance ethics and has a significant effect on students' perceptions of the ethics of tax avoidance and negative understanding of taxation. and not significant to students' perceptions of the ethics of tax avoidance. The most dominant variable influencing students' perceptions of the ethics of tax avoidance is discrimination because it has a standard value of 0.900 beta coefficient.
Analisis Pengaruh Tingkat Laba Bersih Dan Ukuran Perusahaan Terhadap Koefisien Respon Laba Dian Pilinaung; Hastutie Andriati; Pascalina Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.178 KB) | DOI: 10.52062/jakd.v15i2.1624

Abstract

  Abstract This research aims to test and analyze empirically the effect of the level of net income and company size on the earnings response coefficient of the empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. This study uses a quantitative approach with the research population, namely companies included in the research. in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017 and 2018. Financial report data can be obtained through access to www.idx.co.id. The population in this study were 163 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 44 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, the level of net income has a significant effect on the earnings response coefficient with a significant value of 0.022. Meanwhile, company size has no significant effect on the earnings response coefficient with a significant value of 0.970. Keywords: level of net income; firm size; earnings response coefficient. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris adanya pengaruh tingkat laba bersih dan ukuran perusahaan terhadap koefisien respon laba studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 163 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 44 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini tingkat laba bersih berpengaruh signifikan terhadap koefisien respn laba dengan nilai signifikan sebesar 0,022. Sedangkan ukuran perusahaan tidak bepengaruh signifikan terhadap koefisien respon laba dengan nilai signifikan sebesar 0,970. Kata Kunci : Tingkat laba bersih; Ukuran perusahaan; Koefisien respon laba.
Pendampingan Pembukuan Keuangan Sekolah Pada SD Negeri Emereuw, Organda, Distrik Abepura Kota Jayapura Paulus Kombo Allo Layuk; Pascalina Van Sweet Sesa
The Community Engagement Journal Vol 2, No 2 (2019)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.364 KB) | DOI: 10.52062/.v2i2.2159

Abstract

In improving the quality of schools and education is closely related to school-based management (SBM), in terms of developing primary and secondary education. In the current conditions, SBM has not received good attention, and even tends to not be understood by the school as one of the important factors in supporting the expected implementation governance of educational sector. Schools have a duty to manage fincances based on financial management principles so that the money in circulation can be utilized optimally. Optimal school financial management forces schools to make the process of school financial management as good as possible. For this reason, efforts are needed in improving school financial management that can increase transparency and public accountability. In terms of school financial management, the role and competence of Human Resources (HR) are major factors in improving the quality of school financial management. Based on an analysis of school financial management problems that occured, it is necessary to provide assistance during the SBM management process.
Peningkatan Kompetensi Guru Melalui Pelatihan Penelitian Tindakan Kelas (PTK) Bagi Guru-Guru Akuntansi Se-SMA/SMK Meinarni Asnawi; Pascalina Van Sweet Sesa
The Community Engagement Journal Vol 4, No 1 (2021)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.355 KB) | DOI: 10.52062/.v4i1.2229

Abstract

In order to improve teacher competence, PTK traning activities are carried out for high school teachers in Jayapura Regency and Jayapura City. Classroom Action Research (CAR) training activities using experimental methods using pretest and posttest design, the purpose of using this method is to ensure that this training can provide increased competence for partisicipants while participating in the training. The results of different tests showed that there was a significant difference in knowledge of 0,000 in the time before and aftar the provision of training materials. These results show that providing material stimulus about PTK can improve the competence of teachers in conducting classroom action research to achieve improved performance in teacher performance reporting. This activity aims to be able to foster scientific understanding and understanding of teachers about PTK, support teachers in writing PTK proposals, and teachers are expected to manage and analyze PTK results data, as well as be able to produce research reports and scientific publication.
Pelatihan Analisis Data Penelitian Tindakan Kelas Bagi Guru SMA/SMK Di Wilayah Kabupaten Dan Kota Jayapura Meinarni Asnawi; Pascalina Van Sweet Sesa
The Community Engagement Journal Vol 4, No 2 (2021)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.848 KB) | DOI: 10.52062/.v4i2.2238

Abstract

Several previous studies provide evidence that Classroom Action Research benefits teachers in improving a deep understanding of students’ thinking and learning, making changes to the teaching and developing teacher’s professional process, improving self-confidence in teaching ability and changing insights about teaching and learning and renewing commitment to the teaching profession. Currently the problem that occurs is that some teachers have not been optimal in conducting and producing good class action research reports, as well as creating articles sourced from class action research activities carried out that can then be published through scientific journals. In order to improve the competence of teachers to be able to produce a scientific paper that can be used as publication article of scientific journals carrying out class action research training activities for high school/vocational teachers in the Jayapura Regency and Jayapura City. Trainig Data Analysis Class Action Research uses the practical method of data analysis using SPSS analysis tools, the purpose of using this method is to ensure that this training can provide increased competence and understanding for participants during the training.
Co-Authors Aaron M. A. Simanjuntak Anthonius H. Citra Wijaya Cornelia Desiana Matani Debora Tamba Dhea Alit Dian Pilinaung Dwi Luvira Oktavianingsih Falen Sopia S. Aronggear Farid Trayayudha Giovania, Gian Hadrian Ersa Tuari Hastutie N. Andriati Hastutie Noor Andriati Hesty Theresia Salle Imbiri, Yosua Kambuaya, Maylen K. P Kurniawan Patma Meinarni Asnawi, Meinarni Meylan Kambuaya Oktavianingsih, Dwi Luvira Otniel Safkaur Paru, Sara M. Paulus K. Allo Layuk Rama Soyan Arung Lamba Ramasoyan Arung Lamba Ramasoyan Ramasoyan Rudiawie Larasati Sagala, Febriana Siburian, Martupa J. S Sylvia Christina Daat Theo Allo Layuk Theo Allolayuk Ulukyanan, Sindi Wonar, Klara