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All Journal Jurnal Akuntansi dan Pajak KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi Kesatuan Journal of Social Science JAKED Jurnal Abdimas Bina Bangsa The Community Engagement Journal Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis International Journal of Economics (IJEC) Journal of Social Science Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services
Hesty Theresia Salle
Universitas Cenderawasih
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Analysis of the Effect of Regional Expenditure Management on the Level of Community Welfare in Papua Province Jemy Ricardo Parera; Ayub Tanudy; Yuyunita; Ade Irma A. Srem; Maylen K.P. Kambuaya; Hesty Theresia Salle; Quinci Fransiska Kambuaya; Siane Forince Siwa
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.524

Abstract

The objectives of this research are (1) to find out how much direct and indirect spending affect the poverty rate through economic growth, (2) to find out how much direct and indirect spending affect the HDI level through economic growth, (3) find out how much direct spending and indirect spending affect the gini ratio through economic growth. To fulfill the research objectives and test the hypotheses that have been set, the analysis used is path analysis to facilitate data processing, so the analysis used in processing the data is the Amos Program Version 22. The research results show that: a direct relationship between direct expenditure variables and growth The economic correlation shows a positive but not significant correlation. The direct expenditure variable has a negative and significant effect on poverty, both directly and through the economic growth variable. The results show that the direct spending of the Papua provincial government has an indirect effect on the poverty rate in this area. The direct expenditure variable has a positive effect on improving HDI performance, both directly and through economic growth variables. That is, the correlation between direct spending on regional inequality shows a positive relationship, both directly and through economic growth variables. Indirect spending variables have a negative relationship to economic growth in Papua province. The correlation between indirect spending on poverty levels in Papua province shows negative relationship, both directly and through economic growth. Indirect expenditure variables have a negative correlation with HDI performance, both directly and through economic growth variables. Furthermore, indirect expenditure variables have a positive correlation with regional inequality in this area, both indirectly directly or through intervening variables of economic growth.
Analisis Praktik Penghindaran Pajak Sebelum dan Dimasa Pandemi Pada Perusahaan Sub Sektor Perdagangan Besar Terdaftar Di BEI Tahun 2018-2021 Muh Bahri; Syaikhul Falah; Hesty Theresia Salle
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.8764

Abstract

This study aims to analyze tax avoidance before and during the pandemic, this study uses a quantitative approach using secondary data. The sample selection uses purposive sampling with a population of large trading sub-sector companies listed on the IDX in 2018-2021. Tax avoidance is measured by the ETR proxy, and Current ETR. Hypothesis testing using SPSS software by performing different tests. Paired sample t-test for normally distributed data and Wilcoxon test for data that are not normally distributed. In accordance with attribution theory, when a company responds consistently to its decision making in different situations, it is likely that tax avoidance practices tend to be carried out due to internal company factors. The concept of a new public service which views taxpayers as citizens who receive and use tax services and at the same time as the subject of regulations that regulate tax obligations are able to carry out their obligations, the absence of differences in tax avoidance is influenced by the existence of online-based tax facilities that make taxpayers still able to carry out their duties. His tax obligations during the pandemic are also supported by regulations on tax avoidance which are also able to minimize tax avoidance.
Wirausaha Pemula Dengan Pemanfaatan Bahan Alami Pembuatan Ecoprint Pada Kelompok Tani di Koya Koso Kota Jayapura Ratang, Westim; Rante, Yohanis; Salle, Hesty T.; Wandimbo, Rosita
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3937

Abstract

Ecoprint coloring technique is a category of stamping coloring techniques. The material used is usually in the form of plants can be leaves, flowers, stems, and roots that have certain criteria. One plant that can be used is leaves with downy criteria on the surface like teak leaves. To produce good ecoprint colors, you must consider the ecoprint dyeing technique, the type of textile material used, the type of fixation agent, the mass of the fixation substance to the length of the dyeing process. Alternative problem solving is done by conducting training in dyeing and ecoprinting so that farmers know and are able to utilize materials in the environment around Koya Koso and provide skills and mastery of small business management. The target in this service is a farmer group in Koya Koso through beginner entrepreneur training by utilizing natural materials for making ecoprints in farmer groups in Koya Koso, Jayapura City. Keywords: Beginner Hero, Eco Print, Koya Koso
Determinants of Financial Reports Quality in the Regional Government of Jayapura City Siahay, Adolf Z. D.; Salle, Hesty T.; Afdal, Immanudin
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2842

Abstract

This research aims to determine the influence of human resource competence, internal control systems, and’’ the use of information technology on the quality of financial reports’’ on local government. This type of research is quantitative research with primary data and data collection techniques using questionnaires. The research was conducted at the Jayapura City Regional Apparatus Organization with a total of 98 respondents. Data analysis used in this research uses the Structural Equation Model (SEM) approach with the Partial Least Square method using’’ WrapPLS 8.0 Software. The research results show that the variables of human resource competence and internal control systems have a positive and significant effect on the quality of financial reports, while the variable use of information technology does not affect the quality of financial reports.
Determinants of Tax Agressiveness in Mining Companies Listed on the IDX Abimanyu, Anggito; Pangayow, Bill; Seralurin, Yohanes; Bleskadit, Novalia; Salle, Hesty T.; Wonar, Klara
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2650

Abstract

The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.
The Effect of Trust in Government and Perceptions of Tax Justice on Tax Compliance with Job Type as Moderation (Empirical Study on Individual Taxpayers Registered at Jayapura Primary Tax Service Office) Tuhumena, Ruland; Falah, Syaikhul; Salle, Hesty T.
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2661

Abstract

This study aims to analyze and provide empirical evidence of the effect of trust in government and perceptions of tax justice on tax compliance with job type as moderation at the Jayapura Primary Tax Service Office. The population in this study amounted to 100 respondents with the sampling method, namely non-probability sampling with convenience sampling technique. The data analysis method used is the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method. The test results of this study indicate that: 1) trust in government has a positive and significant effect on tax compliance, perceptions of tax justice have a positive and significant effect on tax compliance, 3) job type has not been able to moderate the effect of trust in government on tax compliance, and 4) job type has not been able to moderate the effect of perceptions of tax justice on tax compliance.
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

Abstract

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 Faktor-Faktor Yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tolikara Kodon, Klemens; Safkaur, Otniel; Ngutra, Risky Novan; Salle, Hesty Theresia
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 3 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i3.3310

Abstract

This study aims to analyze the factors that affect the value of financial reporting information. Factors that affect the value of financial reporting information are measured by variables of human resource quality, information technology utilization, internal control systems, regional financial supervision. The research approach used is associative. The sampling technique used in this study was a saturated sample with the number of respondents as many as 60 people at the Regional Financial and Asset Management Agency of Tolikara Regency. Data collection is carried out by distributing questionnaires. Data analysis using multiple linear regression with the help of SPSS. This study provides results that partially human resources, the use of information technology and regional financial supervision do not have a significant effect on the value of financial reporting information, while the internal control system has a positional effect on the value of financial reporting information. Human resources, internal control systems, the use of technology and information, and regional financial supervision simultaneously affect the value of financial reporting information.
PELATIHAN PEMBUATAN BAKSO IKAN DAN MANAJEMEN USAHA DALAM MENINGKATKAN PENDAPATAN KELUARGA DI KAMPUNG TOBATI Ratang, Westim; Salle, Hesty Theresia; Tamba, Delima; Munte, Perawati; Tebay, Vince; Marlissa, Elsyan R; Layuk, Paulus K Allo; Salle, Agustinus; Rante, Yohanis
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.v5i2.1134

Abstract

The training on making fish balls and business management in Tobati Village aims to increase family income through the development of skills and knowledge in the food industry. This program is designed to empower the local community by providing practical skills in making fish balls as well as knowledge in business management. Through this training, it is hoped that participants can develop fish ball businesses independently, improve product quality, and optimize local marketing. The results of this training are expected to make a significant contribution to increasing family income, as well as improving welfare and economic development in Tobati Village
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

Abstract

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 Abimanyu, Anggito Ade Irma Srem Adolf Z. D. Siahay Afdal, Immanudin Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh, Alfiana Anthonius H. Citra Wijaya Aprianto Lalang Kuddy Arius Kambu Ayub Tanudy Bahri, Muh Bleskadit, Novalia Bleskadit, Novalia H. Bleskadit, Novalia Herlina Elia Madatu Tandililing Eva Stevanny Abuur Giovania, Gian Jemy Ricardo Parera Kambuaya, Balthazar Karoma, Yulianti Kodon, Klemens Kurniawan Patma Layuk, Paulus K Allo Lillyani Margaretha Orisu Marlissa, Elsyan R Maylen K. P Kambuaya Maylen K.P. Kambuaya Maylen K.P. Kambuaya Meak, Karl Karolus Meinarni Asnawi, Meinarni Muh Bahri Munte, Perawati Muslimin, Ulfah Rizky Nababan, Dytha Meininta Otniel Safkaur Pangayow, Bill J.C Paru, Sara Marlyn Pascalina V. S Sesa Pascalina, Pascalina V. S. Sesa Paulus K. Allo Layuk Prasetyo Arjuna, Bucek Jalu Quinci Fransiska Kambuaya Rama Soyan Arung Lamba Randa Layuk, Selvi Yanti Risky Novan Ngutra Rumas Alma Yap Rumas Alma Yap Siahay, Adolf ZD Siane Forince Siwa Simbolon, Richard Calvin Siti Rofingatun Solossa, Boaz Syaikhul Falah Tamba, Delima Tandililing, Elia M. Taufik Maulid Theo Allo Layuk Tuhumena, Ruland Upessy, Veska Maria Christin Vince Tebay Wandimbo, Rosita Westim Ratang Wonar, Klara Yohanes Cores Seralurin Yohanis Rante Yuyunita