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All Journal Jurnal Akuntansi dan Pajak KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Humanities and Social Studies 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 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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Analisis Determinan Perilaku Etis Auditor (Studi pada Inspektorat Provinsi Papua, Inspektorat Kabupaten Jayapura dan Inspektorat Kota Jayapura) Hesty Theresia Salle; Syaikhul Falah
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14299

Abstract

This study aims to determine the influence of ethical orientation consisting of idealism and relativism as well as equity sensitivity to the ethical behavior of auditors. This type of research is quantitative research with primary data sources and data collection techniques using questionnaires. The study was conducted at the Papua Provincial Inspectorate, Jayapura City Inspectorate and Jayapura Regency Inspectorate as many as 92 respondents. The data analysis used in this study uses the Structural Equation Model (SEM) approach with the Partial Least Square method using PLS 7.0 Wrap Software. The results showed that the variables of ethical orientation of idealism and ethical orientation of relativism had a positive and significant effect on the ethical behavior of auditors, while the variables of equity sensitivity had no effect on the ethical behavior of auditors.
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.
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.
Anteseden dan Konsekuensi Pengelolaan Keuangan UMKM di Kota Jayapura Randa Layuk, Selvi Yanti; Pangayow, Bill J. C.; Matani, Cornelia D.; Siahay, Adolf Z. D; Bleskadit, Novalia H.; Salle, Hesty Theresia
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.v20i1.4609

Abstract

This research is a quantitative study which aims to examine the Antecedents and Consequences of MSME Financial Management in Jayapura City. This research used a sample of 99 respondents who were MSMEs in Jayapura City. The data analysis technique used in this research is analysis with the Structural Equation Modeling (SEM) model that will be used in this research is Partial Least Square (PLS) which consists of 2 stages of testing the PLS Measurement Model, namely the Structural Model and the Measurement Model. The tools used are SmartPLS 4.0 and SPSS programs. The test results obtained in this research are: (1) financial inclusion has a significant and positive effect on the financial management of MSMEs in Jayapura City; (2) financial literacy has a significant and positive effect on the financial management of MSMEs in Jayapura City; (3) financial management has a significant effect on the performance of MSMEs in Jayapura City; (4) financial inclusion has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City; (5) financial literacy has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City.Keywords: financial inclusion, financial literacy, msme performance, financial management
Economic Recovery Strategy For Small Tourism Enterprises During Covid-19 Pandemic In Jayapura Municipality Matani, Cornelia Desiana; Meak, Karl Karolus; Salle, Hesty Theresia
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.11902

Abstract

The research objectives are to; (1) assess the impact of Covid-19 on tourism small and medium-scale enterprises and their resistance; (2) outline the government intervention supporting small and medium enterprises; (3) examine local government programs for small and medium enterprises economic recovery and provide recommendations (4) identify strategies to recover businesses. The method used was descriptive qualitative and a content analysis. This research focused on small and medium-scale enterprises (SMSE) in tourism site from Hamadi to Holtekamp beach, Jayapura Municipality.The identification of income from the nine SMSEs studied found that only three SMSEs experienced a significant impact from the Covid-19 pandemic. In addition, from the workforce aspect, five SMSEs experienced a reduction in workforce during the Covid-19 period. In terms of visitor trends, Six SMSEs encountered the impact of the pandemic. Regarding the government policy intervention, there were budgets allocated for the prevention of Covid-19 in the SMSE sector, namely, Unexpected Expenditures Budget as well as Grant Budget with total of Rp. 7,314,685,000 which was realized at only Rp. 3,078,448,925 or 42.09%.  In addition, the SMSE business managers viewed that the designed policies, program and activities were not precise for them. This research proposes some strategies: (1) providing assistance to increase SMSE resistance during the pandemic; (2) encouraging collaboration between government and business actors to improve business innovation which will increase SMSE business capacity (3) maximizing the use of digital platforms. As this research only relied on the perspectives of business owners and on regulations as well as government financial report documents, it is suggested that further research using various empirical data can be conducted, hence the factors determining the economic recovery strategy among SMSE can be more persistent. This study contributed to identification of SMSE strategy to sustain the business during covid-19 in eastern part of Indonesia.
Tata Kelola Keuangan Gereja: Panduan Penyajian Laporan Keuangan Untuk Entitas NonLaba Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C; Falah, Syaikhul; Rofingatun, Siti; Siahay, Adolf ZD; Salle, Hesty T.; Prasetyo Arjuna, Bucek Jalu
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4845

Abstract

The church is a non-profit organization that is not oriented to seek profit but generates income which is then managed to run programs or finance church operations. The GKI Synod is the oldest Protestant organization in Papua that has a mission to spread the gospel not only to reach urban areas but also remote areas. On February 18, 1994, the GKI Synod released a technical guideline for managing church treasury which includes financial records, budgeting, financial administration, and inventory. The GKI church financial management system is called Dirham which then becomes a standard guideline for compiling church financial reports and must be used by all GKI churches in Papua. The use of Dirham as a financial recording system recognized by the GKI church cannot be fully implemented by the church treasurer. Lack of knowledge and experience is an obstacle in presenting financial reports. For this reason, this community service activity focuses on improving the understanding of basic accounting and financial transaction recording practices, using ISAK 35 as a guideline for financial accounting standards that are generally applicable in Indonesia. Implementation of community service activities at the GKI Salem Church, Kemtuk Gresi District, Jayapura Regency. The treasurer and pastor of the congregation admitted that the lack of knowledge and experience was one of the factors that hampered the process of presenting financial reports. In the future, the GKI Synod through the Classis needs to consider aspects that hinder the governance of financial presentation, namely by implementing routine financial training and socializing GKI regulations on treasury and church financial supervision. Keywords: non-profit accounting, protestant church, ISAK 35
Literasi Investasi Di Era Digital Bagi Pelaku UMKM di Kota Jayapura Siahay, Adolf Z.D.; Muslimin, Ulfah Rizky; Salle, Hesty Theresia; Giovania, Gian; Nababan, Dytha Meininta; Karoma, Yulianti; Simbolon, Richard Calvin
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.3027

Abstract

Sektor Usaha Kecil, Mikro dan Menengah (UMKM) memiliki peran penting dalam menjaga kestabilan perekonomian negara. Pertumbuhan UMKM yang kian pesat saat ini, perlu diikuti dengan usaha untuk menjaga kestabilan dan keberlangsungannya dalam jangka panjang. Pengelolaan keuangan yang bijak dan pendanaan yang memadai menjadi hal yang perlu diperhatikan oleh setiap pelaku usaha. Mereka tidak hanya dituntut untuk berfokus pada operasional bisnis namun perlu memiliki pemahaman yang memadai tentang investasi. Di era digital saat ini, maraknya investasi bodong menjadi hal yang perlu diwaspadai. Salah satu Youtuber sempat terjerat kasus penipuan investasi melalui platform Binomo pada tahun 2022. Hal ini disebabkan banyaknya masyarakat yang tergiur dengan iming-iming dari pihak yang mengaku sebagai perusahaan investasi. Oleh karena itu, di pandang perlu untuk melakukan pemahaman dan pemberian literasi kepada pelaku UMKM agar mampu memahami cara berinvestasi yang baik dan benar menggunakan berbagai platform yang terpercaya dan berada dalam pengawasan OJK (Otoritas Jasa Keuangan). Kegiatan pengabdian ini akan dilakukan pada UMKM yang berada di Kota Jayapura dengan memanfaatkan platform Bibit untuk pengenalan instrumen reksadana dan Ajaib untuk pengenalan instrumen saham. Kegiatan ini bertujun untuk memberikan literasi dan pemahaman terkait instrumen investasi melalui platform Bibit dan Ajaib pada pelaku usaha di Kota Jayapura. Untuk mendukung jalannya kegiatan ini, pengabdi juga dibantu oleh mahasiswa jurusan Akuntansi Universitas Cenderawasih yang sementara menempuh mata kuliah “Analisis Investasi dan Manajemen Portofolio” sebagai mediator.
Analisis Praktik Penghindaran Pajak Sebelum dan Dimasa Pandemi Pada Perusahaan Sub Sektor Perdagangan Besar Terdaftar Di BEI Tahun 2018-2021 Bahri, Muh; Falah, Syaikhul; Salle, Hesty Theresia
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

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.
Analisis Determinan Perilaku Etis Auditor (Studi pada Inspektorat Provinsi Papua, Inspektorat Kabupaten Jayapura dan Inspektorat Kota Jayapura) Salle, Hesty Theresia; Falah, Syaikhul
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

This study aims to determine the influence of ethical orientation consisting of idealism and relativism as well as equity sensitivity to the ethical behavior of auditors. This type of research is quantitative research with primary data sources and data collection techniques using questionnaires. The study was conducted at the Papua Provincial Inspectorate, Jayapura City Inspectorate and Jayapura Regency Inspectorate as many as 92 respondents. The data analysis used in this study uses the Structural Equation Model (SEM) approach with the Partial Least Square method using PLS 7.0 Wrap Software. The results showed that the variables of ethical orientation of idealism and ethical orientation of relativism had a positive and significant effect on the ethical behavior of auditors, while the variables of equity sensitivity had no effect on the ethical behavior of auditors.
Co-Authors Abimanyu, Anggito Ade Irma Srem Adolf Z. D. Siahay Afdal, Immanudin Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus 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 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 Taufik Maulid Tuhumena, Ruland Vince Tebay Wandimbo, Rosita Westim Ratang Wonar, Klara Yohanes Cores Seralurin Yohanis Rante Yuyunita