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All Journal JABE (Journal of Accounting and Business Education) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Proceeding of National Conference on Accounting & Finance Economics and Digital Business Review JAKED Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal Amkop Management Accounting Review (AMAR)

Paulus K. Allo Layuk

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 3415022

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 34 Documents Claim Missing Document

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Analisis perbedaan PSAK 50 & PSAK 55 dan SAK ETAP pada pelaporan PT. BPR Phidectama Abepura Nelly Austin Fonataba; Cornelia D. Matani; Paulus K. Allolayuk
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Perubahan kebijakan yang terjadi di Bank Perkreditan Rakyat dimana sebelum tahun 2010 masih menggunakan PSAK 50 dan 55 hingga ditetapkannya kebijakan baru yang bertujuan untuk menselaraskan pelaporan BPR dengan karakteristik BPR tersebut dengan mengharuskan BPR menggunakan kebijakan baru yaitu SAK ETAP. Perubahan kebijakan berdampak kepada berubahnya akun dalam laporan keuangan neraca dan laba rugi di BPR. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan PSAK 50 dan 55 dan SAK ETAP pada pelaporan PT. BRP Phidectama Abepura. Metode analisis yang digunakan adalah analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penyusunan neraca dan laba rugi pada PT. BPR Phidectama Abepura mengalami perbedaan akun laporan keuangan dari pada saat menggunakan PSAK 50 dan 55 hingga menggunakan SAK ETAP, dimana terdapat penambahan akun pada bagian neraca dan laba rugi yakni penambahan aset dan penambahan biaya terhadap aset yang bertambah. PT.BPR Phidectama Abepura juga telah menerapkan sepenuhnya SAK ETAP sampai saat ini.

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

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.

Sosialisasi Peraturan Daerah No. 13 Tahun 2014 Dan No.14 Tahun 2014 Paulus Kombo Allo Layuk
The Community Engagement Journal Vol 1, No 1 (2018)
Publisher : UNIVERSITAS CENDERAWASIH

This community engagement activity is to provide socialization of regional regulation number 13 of 2014 and number 14 of 2014 at Merauke Regency. This regional regulation socialization is expected to enhance participants’ understanding of the substance of the two regulations on the principal of the management of local property so that each unit of regional apparatus is able to prepare financial statements and assets according to the regulation that has been established. The participants of this activity are around 95 people. Then, the result of this activity is the need for capacity building in understanding the regulations for the treasurer and PPTK.

Analisis Rasio Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sebelum dan Semasa Covid-19 Karlin Novyandi Numberi; Adolf Z. D. Siahay; Paulus Kombo Allo Layuk; Cornelia Desiani Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Kasus covid-19 pertama kali di Indonesia diumumkan pada 2 Maret 2020. Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan yang signifikan pada rasio keuangan karena adanya pandemi covid-19 (studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 dan tahun 2020). Data diolah dengan paired sample t-tes, dengan menggunakan SPSS versi 16.0. Dari hasil pengolah data, menunjukkan Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Likuiditas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Solvabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19.

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

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

ANALISIS PEMANFAATAN, PENGAMANAN, DAN PEMELIHARAAN ASET PON XX PAPUA TAHUN 2021 Solossa, Boaz; Kambuaya, Balthazar; Allo Layuk, Paulus K.; Salle, Hesty Theresia
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7 No 3 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v7i3.2483

The National Sports Week held in Papua Province in 2021 is supported by the Regional Government with a budget for the construction of supporting facilities sourced from the Regional Revenue and Expenditure Budget. The management of sports facilities in the form of venues is carried out by the Department of Sports and Youth by the area management. The development, utilization and management from the beginning must have been determined by the Government so that the assets built can continue to be maintained and function. This study aims to analyze the Security, Maintenance and Utilization of PON XX Papua in accordance with Government Regulation No. 19 of 2016 concerning Management of State/Regional Property by studying the XX PON Venues located in the City & District of Jayapura. Primary data collection techniques were carried out through interviews and documentation to collect secondary data. Data analysis carried out systematically, obtained the results that all assets that had been granted to the Papua Provincial Government had been developed and utilized properly in accordance with Government Regulations.

ANALISIS PENGARUH PENGAWASAN INTERN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN AKRUAL BASIS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA Maniani, Onis; Allo Layuk, Paulus K; Falah, Syaikhul
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7 No 3 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v7i3.2496

The purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government's financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government's financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government's financial reports.The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management.Â

Pengaruh Penerapan E-Faktur Dan E-SPT Pajak Pertambahan Nilai (PPN) Terhadap Kepatuhan Pengusaha Kena Pajak Yang Terdaftar Di KPP Pratama Jayapura Liing, Yose Maria Fabiola Da; Allolayuk, Paulus K.; Seralurin, Yohanes C
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.v18i2.3524

This research aims to provide empirical evidence of the influence of implementing e-invoices and e-SPT Value Added Tax (VAT) on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura. Data collection in this research used a questionnaire distributed directly to Taxable Entrepreneurs (PKP) registered at KPP Pratama Jayapura. The sampling technique used in this research was purposive sampling with a total of 73 respondents taken. The data analysis method used in this research is a survey method by giving a number of questionnaires to taxable entrepreneurs at KPP Pratama Jayapura which are then analyzed with the help of SPSS 25. Based on the tests carried out, the research results show that, partially the implementation of E-invoicing has a significant effect on the compliance of taxable entrepreneurs, and the E-SPT Value Added Tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura while simultaneously (together) the implementation of E-invoices and E-SPT value added tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered with KPP Pratama Jayapura.

Analisis Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia Dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Daerah Provinsi Papua Haluk, Desy I.; Allo Layuk, Paulus K.; Kambuaya, Quincy F.
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.v19i1.4017

The aim of this research is to analyze the influence of the implementation of the Regional Financial Management Information System (SIMDA), the quality of human resources and top management support on the quality of regional financial reports in Papua Province. The sampling technique for respondents was carried out using purposive sampling. Purposive sampling technique is a technique for sampling data sources with certain considerations. The samples used in this research were auditors at the inspectorate, BPKAD employees consisting of accounting, bookkeeping sub-sector, asset sector, goods SIMDA, asset reporting and depreciation. Meanwhile, the OPD consists of the OPD head, treasurer and Regional Apparatus Organization Financial Administration Officer (PPK-OPD). The number of OPDs in Papua Province is 35 OPDs consisting of 5 Bureaus, 8 Services, 15 Agencies, 3 Hospitals, 1 Inspectorate, 2 Secretariats and Civil Service Police and Regional Disaster Management Units. The sample in this research was 185. The method used in this research was multiple regression analysis to test the relationship between several independent variables and one dependent variable. The results of the analysis show that the implementation of SIMDA has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The quality of human resources has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. Top management support has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The implementation of SIMDA, the quality of human resources and top management support simultaneously influence the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province.

PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) BAGI PT. SENTRA TRANS PAPUA Wonar, Klara; Salle, Hesty Theresia; Salle, Agustinus; Allo Layuk, Paulus Kombo
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1200

The report preparation training aims to provide material related to the benefits and types of financial statements, train MSME actors in preparing profit and loss statements, train MSME actors in preparing financial position reports and train MSME actors in preparing capital change reports. The methods used during service activities are lectures, training and evaluation

Co-Authors Adolf Z. D. Siahay Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh, Alfiana Andika Rante Anthonius H. Citra Wijaya Bonifasia Elitha Bharanti Cornelia Desiana Matani Cornelia Desiani Matani Efendi Jikwa Erwin Siahaya Firdayani Firdayani Fredi Enumbi Fushy Dian Shantika Rumsawir Giovania, Gian Haluk, Desy I. Hary Darmawan Hastutie Noor Andriati Hesty Theresia Salle Ida Ayu Purba Riani Ike Nur Irianti Imbiri, Yosua Jupri Pabeno Kambuaya, Balthazar Kambuaya, Maylen K.P Kambuaya, Quincy F. Karlin Novyandi Numberi Kurniawan Patma Liing, Yose Maria Fabiola Da Manasep Orocomna Maniani, Onis Mariolin Ance Sanggenafa Meinarni Asnawi, Meinarni Meise Kalembang Muhamad Yamin Noch Murib, Anan Nelly Austin Fonataba Nelly Austin Fonataba Nengsi Oktavia Makalew Pairingan, Agustina Pangayow, Bill J.C Pascalina V. S Sesa Patiran, Faustina C. C Riska Maryam Kala Riska Maryam Kala Riswanjaya Tandibiring Seralurin, Yohanes C Solossa, Boaz Stevani Veronica M. Ireeuw Susan Rondonuwu Syaikhul Falah Theo Allo Layuk Victor Pattiasina Vinsensius Jehandu Wayoi, Encun Yuliana Idjare Wonar, Klara Yohanes Cores Seralurin

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