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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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Analisis Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) Di SD Negeri Emereuw Kota Jayapura Ulukyanan, Sindi; Kambuaya, Maylen K. P; Sesa, Pascalina V. S
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.3823

Abstract

This research was conducted to know the management of educational unit operational assistance funds (BOSP), financial reporting, accountability, transparency, internal and external inhibiting factors, as well as efforts to overcome external and internal inhibiting factors carried out by the Education Unit Operational Assistance Fund (BOSP) Team at Emereuw Public Elementary School, Jayapura City. This type of research uses a quantitative descriptive type, data collection techniques using interview guide methods, and documentation with the participants of this study, namely Principals, Treasurers, Operators, and Teachers. The results showed that the internal causes of delays were Human Resources (HR), which still required full attention from the school, especially the treasurer of BOSP funds in specific areas, the need for training and development of human resources (HR), Accuracy in tasks and responsibilities, increasing discipline in supervision, improving coordination and communication between parties involved in the management and reporting process. Factors causing external delays include the school budget activity planning application system (ARKAS); schools also experience problems in running applications used by schools, so they need to follow technical guidance from the relevant Office. When a treasurer of the education unit operational assistance fund (BOSP) or a school staff member is responsible for financial and administrative reporting, having a role in managing these tasks is an important factor in ensuring the efficiency and accuracy of reporting to avoid delays in education unit operational assistance funds (BOSP) at SD Negeri Emereuw.         
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 the mediating role of financial behavior on the relationships between financial literacy, financial attitudes, business performance, and the sustainability of MSMEs in Jayapura City is the aim of this study. It is anticipated that the analysis will serve as a helpful guide for the 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 as a mediating variable between financial literacy and company performance, financial management behavior has a big impact on the sustainability of businesses. This indicates that MSME owners in Jayapura City are aware that taking financial literacy-related actions will assist the long-term viability of their company. Nevertheless, financial management behavior characteristics are unable to moderate the relationship between financial attitudes toward company sustainability among MSME actors in Jayapura City. It is anticipated that similar future studies can be conducted with a moderation or intervention approach and apply wider data, for example, in provincial-level areas, to create conclusions that are more applicable to the expansion of MSMEs in other locations.
Improving Financial Technology-Based Financial Behavior Capabilities in Jayapura City and Jayapura Regency MSMEs Sesa, Pascalina V. S; Kambuaya, Maylen K. P; Larasati, Rudiawie; Wonar, Klara
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3484

Abstract

This study assesses how financial technology has helped MSMEs in Jayapura City and Jayapura Regency improve their financial behavior. It is believed that this study's findings would serve as a helpful guide for future research. This study used a quantitative methodology with associative and moderation techniques to gather data via questionnaires, which WarpPLS was then used to analyze. The study's conclusions demonstrate that financial behavior, which aids in cash flow management and guards against mistakes that could result in bankruptcy, is significantly influenced by financial literacy. Furthermore, MSME entrepreneurs' good financial behavior is positively influenced by personality traits like thoroughness and openness, particularly regarding capital management and investment decisions. FinTech, however, cannot moderate the relationship between financial behavior and financial literacy because these digital tools cannot close the knowledge gaps in finance that must be addressed to make wise financial decisions. Similarly, personality traits like neuroticism and extroversion influence an individual's financial behavior more than technology use. Therefore, financial technology cannot moderate the association between financial personality and behavior.   
Pengaruh Faktor Personal dan Organisasional pada Sikap Berbagi Pengetahuan Dosen Akuntansi (Studi Empiris di Jayapura) Sesa, Pascalina V. S; Wonar, Klara; Simanjuntak, Aaron
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4570

Abstract

This research designed as causal research that investigates the influence of student attitudes on student knowledge sharing behavior and descriptive research using a quantitative approach. The research population was students at universities in Jayapura and the sample was selected using a purposive sampling technique. Quantitative data type with data source in the form of primary data was obtained through filling out questionnaires by respondents. Primary data in the form of questionnaires distributed to universities in Jayapura. The research sample was 61 accounting students. Hypothesis processing using SmartPLS by looking at outer model and inner model measurements. These findings indicate that accounting students' attitudes influence students' behavior in sharing knowledge. The results of this research are useful for lecturers, curriculum designers, and educational planners to consider appropriate steps to promote knowledge sharing activities and integrate them into academic activities. Keywords: knowledge sharing behaviour, intellectual capital, students, university.
Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura) Sagala, Febriana; Asnawi, Meinarni; Matani, Cornelia D.; Patma, Kurniawan; Sesa, Pascalina V. S.; Paru, Sara M.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4611

Abstract

The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies
Efficiency and Effectiveness of Regional Expenditure Management in Realizing Sustainable Development: an Empirical Study of the Jayapura City Government Allolayuk, Paulus K.; Giovania, Gian; Sesa, Pascalina V. S.; Imbiri, Yosua
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3236

Abstract

This study aims to examine and analyze the efficiency and effectiveness of regional expenditure management in realizing sustainable development in the Jayapura City Government. The research approach used is descriptive quantitative, which aims to systematically describe the relationship between the variables of efficiency, effectiveness, and the achievement of sustainable development. The research sample consisted of data on the realization of the Jayapura City Government's Regional Revenue and Expenditure Budget (APBD) for the 2019–2024 period. The data was obtained through a documentary study of budget realization reports, local government financial reports, and data from the Jayapura City Central Statistics Agency (BPS) for the same period. Data analysis was conducted using triangulation techniques to improve the validity and reliability of the research results. The results show that the ratio of regional expenditure efficiency and effectiveness has a positive relationship with sustainable development achievements. Although the level of efficiency is not yet fully optimal, improvements in the Human Development Index (HDI), life expectancy, and per capita expenditure indicate that regional budget management is becoming more adaptive and productive. In the social dimension, the effectiveness of education and health expenditure has been proven to increase the average length of schooling (RLS), expected length of education (HLS), and life expectancy (AHH). However, there are still inequalities in access between regions. From the economic dimension, the increase in per capita expenditure and the stability of people's purchasing power indicate a more inclusive growth direction, despite the pressure caused by the post-pandemic impact. Meanwhile, in the environmental dimension, the government's consistent provision of drinking water services reflects the success of policy interventions in the basic infrastructure and public services sector.  This study can contribute to strengthening the Value for Money theory in public financial management, emphasizing the importance of budget efficiency and effectiveness as key to achieving sustainable development. In addition, this study supports the principle of good governance as a prerequisite for fair public budget allocation and its impact on social welfare and environmental conservation. These findings can serve as a basis for local governments to evaluate fiscal policies and development planning, particularly to strengthen the integration of expenditure efficiency with the achievement of Sustainable Development Goals (SDGs) indicators at the city government level.
Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator (Case Study on Motor Vehicle Taxpayers in Keerom Regency) Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Larasati, Rudiawie
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5616

Abstract

This study aims to test and empirically analyze the Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator with a Study on Motor Vehicle Taxpayers in Keerom Regency. The data collection method is by the survey method; data is collected from 100 respondents who are motor vehicle taxpayers in Keerom Regency. Data was analyzed using partial least square analysis using warpPLS software. The findings indicate that taxpayer compliance costs significantly influence compliance, while moral obligation, love of money, and tax understanding show no direct effect. Additionally, public service accountability moderates the relationship between compliance costs and tax understanding with compliance yet fails to moderate the impact of moral obligation and love of money, highlighting selective moderating roles within taxpayer compliance dynamics. This research enhances the literature on how taxpayer behaviour and knowledge affecting taxpayer compliance, and especially how public service accountability plays important role in moderating determinants of motor vehicle taxpayer compliance.   It also highlights the need for government efforts to strengthen transparency, efficiency, and fairness in vehicle tax payment services, thereby fostering higher trust and willingness to comply.
The Effect of Financial Risk Analysis on Sustainable Village Development in Jayapura Regency Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Marisan, Alfius Warner Yores
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5086

Abstract

This study examines the management of village funds as a strategic policy of the Indonesian government to accelerate rural development and improve community welfare following the enactment of Law Number 6 of 2014 concerning Villages. The increasing allocation of village funds has created challenges related to financial risk management, particularly the risk of fraud caused by weak internal controls, limited transparency, and low community participation. Therefore, this research aims to analyze the effect of financial risks, namely fraud and corruption risk, liquidity risk, compliance risk, and operational risk, on sustainable village development. The study employs a mixed quantitative and qualitative approach with an associative design to test causal relationships between variables. Data were collected through offline questionnaires distributed to village apparatus in Sentani District (Hinekombe), East Sentani District, West Sentani District, and Waibu District in Jayapura Regency. Data analysis was conducted using Partial Least Squares (PLS) with SmartPLS software and supported by textual analysis using Voyant Tools. The findings reveal that fraud and corruption risk negatively and significantly affect sustainable village development, while liquidity and compliance risks show no significant influence. Operational risk demonstrates a positive and significant effect. The study concludes that improving institutional capacity, transparency, and community participation is essential to support sustainable village development.
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