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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Finance Research Jurnal Ilmiah Akuntansi Kesatuan Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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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.
Pengaruh Tax Planning Terhadap Nilai Perusahaan Pada Perusahaan Property & Real Estate Periode 2016-2020 Hadrian Ersa Tuari; Meinarni Asnawi; Pascalina V. S. Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2587

Abstract

This study aims to analyze the effect of Tax Planning on Company Value in property & real estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Tax planning in this study is measured by cash effective tax rates and book tax difference as independent variables and firm value is measured by price earning ratio as the dependent variable. The sample in this study was purposive sampling with a total of 60 research data. The analysis technique used in this study is quantitative data analysis using the SPSS 16 statistical application. Based on the results of the analysis it is found that cash effective tax rates and book tax difference have an effect on firm value.
Pelatihan Pengelolaan Keuangan Pribadi Bagi Mahasiswa/I Di Asrama Kabupaten Fak-Fak Pascalina Van Sweet Sesa; Hesty Theresia Salle; Klara Wonar
The Community Engagement Journal Vol 5, No 2 (2022)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v5i2.2539

Abstract

One of the intelligences that modern humans must possess is financial intelligence, which is intelligence in managing personal financial assets. The results of the 2019 national survey showed that the financial literacy rate of the population aged 15-17 years was 16% which indicates a low level and is more financially vulnerable in the sense of being able to spend money on pleasure than to save or invest to add assets. Thus, one way to respond to finances is how individuals can control their personal finances. Personal financial management training for students is carried out by the method of lectures, discussions, and exercises to identify needs and calculate the monthly expenses of students. To ensure that participants can understand the learning outcomes, at the end of this learning a posttest is carried out in the form of providing a simple survey to test the level of knowledge, attitudes, and behaviors of managing personal finances of students. The conclusion that can be made in the Student Personal Financial Management Training is to ensure that this training can provide an increase in understanding or level of financial literacy to the younger generation in planning for the future and their finances properly.
Pelatihan Kewirausahaan Berperspektif Gender: Perhitungan Harga Produksi Dan Pembukuan Bagi Pemuda/I Usia Produktif Pelaku Usaha Di Kota Jayapura Cornelia D. Matani; Pascalina Van Sweet Sesa
The Community Engagement Journal Vol 5, No 1 (2022)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v5i1.2489

Abstract

This service activity aims to train the community, especially young people in productive age for identifying and calculating production costs and carrying out bookkeeping for recording their business transactions for product and service businesses. This training was held at 12th -14th of April 2021at Magister Akuntansi building, Abepura, Jayapura city. The participants of the activity were 19 youths aged 19-20 years. The training was carried out by introducing the basic concept of gender in business and the equal role of women and men in running their businesses. Furthermore, this training trains participants to calculate the business costs of products and services and then collect these costs into production costs. The following training is about making a bookkeeping for running a business which is needed to determine the financial condition of the business and as a basis for evaluating the state of the business. The mechanism for monitoring and evaluating training activities is carried out through the distribution of pre and post test questionnaires which are distributed for training the participants before and after the activity.
Analisis Pengaruh Stock Split Terhadap Harga Saham, Volume Perdagangan Dan Return Saham Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pascalina V. S. Sesa; Hastutie N. Andriati; Debora Tamba
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4205

Abstract

The increase in the stock price that is too high causes the demand for the purchase of the stock to decrease, and affects the liquidity of the stock. To avoid these conditions, companies can take stock split actions which are expected to increase stock liquidity. This study aims to determine the effect of stock splits on stock prices, stock trading volume and stock returns in companies listed on the Indonesia Stock Exchange. The population of this study is companies listed on the Indonesia Stock Exchange. The sample used in this study were 45 companies that carried out a stock split for the 2015-2019 period with a sampling technique using purposive sampling. The window period is 5 days before and 5 days after the stock split. This study uses the SPSS 21 test tool. The data analysis used is a non-parametric paired sample difference test, namely the Wilcoxon test because the data is not normally distributed with 5%. The results showed that there were differences in stock prices, trading volume and stock returns before and after the stock split with a significance value of 0.000, 0.000, and 0.007. Thus, stock splits affect stock prices, trading volume and stock returns. Keywords : Stock price, Stock Split, Stock returns, Trading Volume
Analysis Of Human Resource Competency, Internal Control System, Quality Of Financial Statements and Application Of Government Accounting Standards To Accountability Of Performance Of Government Agencies In Pegunungan Bintang Regency Ramasoyan Ramasoyan; Pascalina Van Sweet Sesa; Kurniawan Patma; Rudiawie Larasati
Journal of Social Science Vol. 2 No. 4 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.405 KB) | DOI: 10.46799/jss.v2i4.188

Abstract

Regional device organization (OPD) of Pegunungan Bintang Regency. The internal control system has a significant effect on the accountability of the performance of government agencies in the Purpose Organization in this study to know and analyze the influence of human resource competence, the influence of internal control systems influence the quality of financial statements, the implementation of government accounting standards on government performance accountability,and silmultan to the accountability of government agencies performance. The population in this study is employees of the Regional Device Organization (OPD) Of Pegunungan Bintang District who routinely carry out inspection tasks and have a minimum educational background diploma 3 (D3) Accounting, have attended JFA training (Auditor Functional Department) and have a minimum work experience of 1 Year. The analysis techniques used are multiple regression analysis techniques to process and discuss the data that has been obtained and test the proposed hypothesis. The results of the analysis are known that human resources competency variables have a significant influence on the accountability of the performance of government agencies Regional Devices (OPD) Gunung Bintang District,the quality of financial statements have a significant effect on the accountability of the performance of government agencies in the Regional Device Organization (OPD) Gunung Bintang District.
Analisis Kualitas Informasi Akuntansi Diukur Dengan Kualitas Akrual Sebelum Dan Selama Pandemi Covid-19 Falen Sopia S. Aronggear; Sylvia Christina Daat; Pascalina V. S. Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3046

Abstract

This study aims to empirically determine the difference in the quality of accounting information as measured by the quality of accruals before and during the COVID-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. The 2018-2021 observation period.  This study used a quantitative approach with secondary data. Sample selection using the purposive sampling method so that the samples used are 53 samples. With the population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) Observation period 2018-2021. The analysis method used is multiple regression with the help of IBM 21 SPSS software with analysis techniques, namely documentation. The results showed that the quality of accounting information before and during the COVID-19 pandemic, as measured by the quality of accruals, was a significant difference. For example, the practical value before the pandemic was 78,607.85. Meanwhile, the considerable importance during the COVID-19 pandemic was 189.59. This means there is a substantial difference in the quality of accounting information as measured by the accruals quality. Thus, it can be stated that the COVID-19 pandemic in Indonesia can significantly affect the quality of accounting information as measured by accrual quality.
Pelatihan Manajemen Keuangan Usaha Bagi Kelompok Mama-Mama Penjual Pinang di Expo Waena Kota Jayapura Pascalina Van Sweet Sesa; Theo Allolayuk; Ramasoyan Arung Lamba
The Community Engagement Journal Vol 6, No 1 (2023)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v6i1.3032

Abstract

The Indonesian people's financial literacy level until now has not shown good condition, based on the results of a survey conducted by the Financial Services Authority (OJK) in 2019, which shows that financial management has not been implementing by the community. Mapping the level of financial literacy by employment rate, the results showed an increase in the percentage of financial literacy for all classifications of job types from 2016 to 2019, where employers were 43.60%. MSMEs are one of the sectors that have been greatly affected by the Covid-19 pandemic. The survey results showed that 77% of respondents experienced a decrease in income, 35% of whom experience a decreased in income in the range of 40%-60% (OJK, 2021). The impact of the COVID-19 pandemic, which has been confirmed from various existing surveys, confirms that financial literacy is a life skill that must be possessed by every individual today. The Business Financial Management training activity for the Betel Nut and Noken Seller Mama Group at Expo Waena aims to be able to foster scientific understanding and understanding of small business actors regarding financial literacy, especially regarding business financial management as a business actor, supporting business actors in making decisions related to business finances and their preferences and is expected to be able to manage and analyze their income and expenses so that more smart and wise in managing business finances and his personal finance. The participants in this activity were the participants who registered, namely 15 participants, and those who participated in the training activity were about 6 people from the group of betel nut and noken sellers at the waena expo in Jayapura City.Keywords: Business, Financial Management, Training
The Role of Financial Behavior in Mediating Financial Literacy, Financial Attitudes, Business Performance and Business Sustainability in MSMEs in Jayapura City Sesa, Pascalina Van Sweet; Wonar, Klara; Allolayuk, Theo
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.3138

Abstract

Examining how financial conduct affects financial behavior, financial attitudes, company performance, and sustainability of MSMEs in Jayapura City is the aim of this study. It is anticipated that the analysis would serve as a helpful guide for next studies. This study is quantitative in nature and tests hypotheses using a descriptive methodology. The way that data is gathered is through distributing questionnaires. One tool for data analysis methods is WarpPLS analysis.The findings showed that business performance and financial literacy had a favorable and substantial influence on financial behavior. On the other hand, financial behavior is not significantly and favorably impacted by financial attitudes. Financial management practices and financial literacy have a big impact on a company's capacity to survive. Financial attitudes and business performance have little bearing on a company's capacity to survive. As a mediating variable between financial literacy and company performance, financial management behavior has a big impact on the sustainability of businesses. Regarding financial attitudes toward business sustainability, there is no discernible effect of financial management conduct as a mediating variable.
Analisis Faktor-Faktor Kinerja Keuangan Yang Mempengaruhi Harga Saham Dimasa Pandemi Covid-19: Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di BEI Periode 2020-2022 Siburian, Martupa J. S; Simanjuntak, Aaron M. A.; Sesa, Pascalina V. S
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.v18i2.3415

Abstract

The Covid-19 pandemic has had long, medium-, and short-term impacts on the manufacturing sector listed on the Indonesia Stock Exchange. Pressure on the manufacturing sector was caused by policies made by the government by violating PSBB and policies issued by companies, namely laying off their employees, which impacted decreasing company production. This certainly affects the share price of companies in the manufacturing sector on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine whether Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Debt to Equity (DER) have an effect. The population in this study were all manufacturing companies listed on the IDX for the 2020-2022 period, totaling 181 companies; 52 companies were obtained using purposive sampling. The analytical method used is multiple linear regression analysis with the help of SPSS 29 software. The results of this study indicate that Net Profit Margin, Earning Per Share, and Equity Ratio have a significant effect on stock prices. At the same time, Return On Assets and Return On Equity are not significant on stock prices. The stock price is significantly influenced by the following factors at the same time: Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earnings Per Share (EPS), and Debt To Equity Ratio (DER). Keywords: NPM, ROA, ROE, EPS, DER, Stock Price.
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 Marisan, Alfius Warner Yores Maylen K.P. Kambuaya 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