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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi dan Pajak KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Community Development Journal: Jurnal Pengabdian Masyarakat MALIA: Journal of Islamic Banking and Finance Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review JAKED Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Akuntansi, Audit dan Aset (AAA) Journal of Governance and Policy Innovation (JGPI) Global Abdimas: Jurnal Pengabdian Masyarakat The Community Engagement Journal Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indo-Fintech Intellectuals: Journal of Economics and Business GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Penelitian Pendidikan Indonesia Celebes Journal of Community Services Musyawarah: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Terapan Jurnal Pengabdian Masyarakat Inovasi Indonesia
Syaikhul Falah
Universitas Cenderawasih
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Transportation Other

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Pelatihan Tata Kelola Keuangan Bagi Anggota Kelompok Usaha Petani Ikan Di Koya Timur Syaikhul Falah; Nurul Sakinah
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.v5i2.2543

Abstract

The purpose of this community service activities is a part of developing Small and Medium Enterprises (SMEs). Important factor that the entrepreneurs should know is about bookkeeping. Simple bookkeeping for small and medium-sized businesses is quite important for their own business progress. One of the reason is the bad system that SMEs have. It cause the lack of government attention, and there are still many SMEs who are reluctant to think about complicated things such as accounting and financial management issues. They only think that it is enough to make a profit, then their business or SMEs that they have can run and developing. Based on the results of observations and interviews with the Fish Farmer Group in Koya Timur, it can be conclude that financial management is very important for business actors or other entrepreneurs, but there are still many obstacles faced in the implementation. One of them is the lack of partners concern to learn individually how to prepare financial reports properly. It is caused the low quality of human resources from SMEs actors in managing their own business finances which results in not developing the business owned by the business owner.
Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan BAZNAS Provinsi Papua Taufik Maulid; Syaikhul Falah; Hesty Theresia Salle
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3674

Abstract

This study aims to determine the financial performance of the Automotive Sector Manufacturing companies for the 2018-2020 period. The data used in this study is secondary data obtained indirectly from the results of the company's financial statements. This type of research is descriptive research. The data analysis technique in this study used descriptive statistics to view and analyze the existing data. The results showed that the financial performance of the companies studied showed that they were in the unhealthy category because the average value produced was less than the industry standard which has been set.
Determinan Faktor Pencegahan Fraud Pada Inspektorat Kota Jayapura Hanum Hadharoh Nakiya; Syaikhul Falah; Ulfah Rizky Muslimin
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.v18i1.3045

Abstract

This study aims to examine and analyze the effect of public sector audit, internal auditor competence and organizational justice on fraud prevention at the Jayapura City Inspectorate. The population of this study are employees at Jayapura City Inspectorate office. Sources of data in this study are primary data, which data or information obtained directly through the distribution of questionnaires. The measurement scale used by questionnaire in likert scale. The sampling technique used in this research is simple random sampling. The number of samples used are 52 samples. Data analysis in this study was carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with SPSS 26 statistical software. The results obtained are public sector audit implementation, internal auditor competence, organizational justice have a significant effect on fraud prevention at the Jayapura City Inspectorate
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jayapura Dwi Lestari; Syaikhul Falah; Ulfah Rizky Muslimin
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

This study aims to examine what are the factors that influence taxpayer compliance using the variables of taxpayer awareness, tax authorities service quality, and e-filing implementation. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a purposive sampling method of 100 taxpayers. The results of the study show that taxpayer awareness has an effect on taxpayer compliance, while the quality of tax administration services and the implementation of e-filing have no effect on taxpayer compliance, and have an effect simultaneously.
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.
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 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

Abstract

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. 
PENGARUH SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS PELAPORAN KEUANGAN DAERAH Pratiwi, Krismonika; Falah, Syaikhul; Blesia, Jhon U
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.v8i3.3293

Abstract

This study aims to analyze the effect of human resource capacity, utilization of Information Technology, and financial supervision on the quality of regional financial reporting in Yapen Islands regency. The quality of regional financial reporting is an important aspect in demonstrating transparency, accountability, and financial credibility of local governments. The research method uses a quantitative approach with data collection techniques through questionnaires. Respondents in this study is the financial SKPD Yapen Islands regency government totaling 49 people. The results of data analysis showed that human resource capacity has a significant influence on the quality of regional financial reporting. The more skilled, experienced, and trained human resources in the financial reporting process, the better the quality of reporting produced. However, the use of technology has no effect on the quality of regional financial reporting. Finally, financial supervision has also been shown to have a strong influence on the quality of regional financial reporting. When supervision is carried out Strictly and continuously, the potential for errors and fraud in reporting can be suppressed, so that the quality of reporting becomes better. Based on these findings, it is recommended that local governments pay more attention to improving human resource capacity through training and development, strengthening the use of Information Technology, and improving financial supervision systems to improve the quality of regional financial reporting. Thus, regional financial reporting will be more reliable, and people can have greater confidence in regional financial management.
Determinan Faktor Yang Memengaruhi Minat Wajib Pajak Dalam Penggunaan E-Filing (Studi Empiris Pada KPP Pratama Jayapura) Muslimin, Ulfah Rizky; Falah, Syaikhul; Tandililing, Elia Madatu; Puspitasari, Esti Diah
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.v18i2.3413

Abstract

This research aims to determine the influence of perceived usefulness, perceived convenience, perceived security and confidentiality on taxpayer interest in using e-filing at KPP Pratama Jayapura City. The dependent variable used in this research is taxpayer interest in using e-filing, while the independent variables are perceived usefulness, perceived convenience, perceived security and confidentiality. The respondents are individual taxpayers who have used e-filing and have not used e-filing at KPP Pratama Jayapura City. This research uses multiple linear regression analysis with a sample of 100 respondents. The results show that perceived usefulness influences taxpayers' interest in using e-filing, perceived ease influences taxpayers' interest in using e-filing, perceptions of security and confidentiality influence taxpayers' interest in using e-filing, as well as perceived usefulness and ease of use. , perceptions of security and confidentiality jointly influence taxpayers' interest in using e-filing. Keywords ; Confidentally, Convenience, E-filling, Perceived Usefulness, Security, and Taxpayer
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.
Co-Authors Adolf Z. D. Siahay Adonia Abigael Aibekob Agustinus Nusa Agustinus Salle Agustinus Salle Ahmad Ramadhan Alberth D. Rupang Alfiana Antoh Alfiana Antoh, Alfiana Anakotta, Nindia Saghita Samal Andra Galang Nugraha Angelica Marcela Tana Anthonius H. Citra Wijaya Arius Kambu Arnindha, Regizya Nilan Arwalembun, Yakobus Benyamin Renno ASRIDA ASRIDA Bahri, Muh Bill J.C Pangayouw Blesia, Jhon U Bleskadit, Novalia Herlina Bonai, Yulens Frits Bonifasia Elita Bharanti Bonsapia, Melyanus Cahyani, Wulandari Nur Cahyani, Wulandari Nur Chirstin Upessy, Veska Maria Christi Novita Lorensa Cornelia Matani Daat, Sylvia C. Derwin Juan Sagrim Dian Junita Dewi Dwi Lestari Eko Budi Prasetyo Fatma Yunus Handalu, Sekar Harum Hanum Hadharoh Nakiya Hesty T. Salle Hesty Theresia Salle Indra Lestari Sumbung Inverny Statisia Pattiruhu Irwanda Pratama Yuda Ivanna K. Wamafma Juliana Waromi, Juliana Ketrina Arwakom Khaerun Nisa, Elsa Konsup Kumeser Engelberd Mambrasar Kurniawan Patma Lengkong, Siva Loverensia Auzora Liana Dessy Wulandari Maniani, Onis Maranatha Siregar Mariolin Ance Sanggenafa Maulid, Taufik Maylen Kambuaya Meinarni Asnawi, Meinarni Meininta Nababan, Dytha Meise Kalembang Meylinda Rosari Daudo Mollet, Julius Ary Muh Bahri Muhammad Imran Kalam Muraram, Allan Muslimin, Ulfah Rizky Mutmainnah HS Dimo Nammu, Ade Rezky Ningsih, Tri Widyastuti Novi Trihadi Novianti, Putri Novijanti A. R. Temaluru Nurul Sakinah Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Petrina, Devina Prasetyo Arjuna, Bucek Jalu Pratiwi, Krismonika Puarada, Avrilla Aulia Purnama, Yulian Puspitasari, Esti Diah Rachmad Putra Ramadhan Ramadhan, Chelsea Via Ramadhani, Fadillah Ratna Yulia Wijayanti Ratna Yulia Wijayanti Restu Windesi, Daud Trezeguet Rhea Merryanti Silalahi Rosalin Ledi Diana Anauw Rudiawie Larasati Sandi Rendy Tumundo Sara Marlyn Paru Sarwom, Juan Yake Sesa, Pascalina V.S. Siahay, Adolf ZD Siti Rofingatun Sulistiawan, Septianus Sunme, Petra Monika Suprapto Suprapto Tandian, Ragillia Miradian Tandililing, Elia Madatu Tangko, Irmawati Taufik Maulid Taufik Maulid Theresia P. Wanma Tirsa Rante Tuhumena, Ruland Ulfah Rizky Muslimin Ulfah Rizky Muslimin Umbora, Edwin Wahyu Setyaningsih Wayoi, Encun Yuliana Idjare Westim Ratang Wonar, Klara Wulandari Nur Cahyani Yohanes Baptista Tupen Ebang Yohanes Cores Seralurin Yundy Hafizrianda Yuni Nuryani Zhafirah, Nailah Indah