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All Journal Jurnal Ilmu Pengetahuan dan Teknologi Future : Jurnal Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Aksioma Jurnal Mantik Proceeding of National Conference on Accounting & Finance Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Bisnis Mahasiswa CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Applied Accounting and Management Review Journal Of Technology and Information System (J-TIS) West Science Social and Humanities Studies Advances in Economics & Financial Studies Jurnal Ilmiah Akuntansi Jurnal Nusa Akuntansi
Sahrul Ponto
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Analysis of The Effect of Internal Control, The Quality of Human Resources and The Application of Accrual Basis on The Quality of Financial Statements in The Regional Government of Papua Province Festus Reymon Kasse; Entar Sutisman; Sahrul Ponto
West Science Social and Humanities Studies Vol. 1 No. 06 (2023): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v1i06.514

Abstract

This study aims to simultaneously analyze the effect of internal control, the quality of human resources, and the application of accrual bases on the quality of financial statements. This research uses a quantitative approach with a descriptive research paradigm, which emphasizes measuring research variables with numbers and conducting data analysis with statistical procedures. The purpose of this descriptive research is to test hypotheses or answer questions related to the current status of the subject under study, which can involve individuals, organizations, industries, or other perspectives. The results showed that internal control, the quality of human resources, and the application of accrual basis together have a significant positive effect on the quality of regional financial statements. Therefore, optimizing internal supervision, increasing the competence of human resources in accounting or finance, and implementing an accrual basis in each OPD in Papua Province can simultaneously improve the quality of local government financial statements.
Analysis the Effect Legal Audit, Control and Supervision on The Optimization of Fixed Asset Management (Land and Buildings) In the Regional Government of Papua Province Siti Hasanah; Entar Sutisman; Sahrul Ponto
West Science Social and Humanities Studies Vol. 1 No. 06 (2023): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v1i06.515

Abstract

The purpose of this study is to empirically examine the effect of legal audit, supervision, and control on the optimization of fixed asset management in the Papua Provincial Government. The method used in this study is a quantitative method of causality to evaluate the relationship between the independent variable and the dependent variable. The results showed that Legal audit and supervision have a significant effect on optimizing the management of fixed assets of land and buildings as well as on the local government of Papua Province, showing that clear status and good supervision can improve the management of fixed assets.
Pengaruh Sustainability Report Terhadap Kinerja Keuangan (Studi Pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Setyowati May, Safira Dewi; Mutmainnah, Mutmainnah; Ponto, Sahrul
Jurnal Bisnis Mahasiswa Vol 4 No 2 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i2.art1

Abstract

Penelitian ini bertujuan untuk menguji mengenai Pengaruh Sustainability Report Terhadap Kinerja Keuangan. Penelitian ini menggunakan sampel perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesi tahun 2018-2020. Metode penelitian yang digunakan dalam penelitian ini yaitu metode purposive sampling dengan menggunakan EViews 12 untuk analisis datanya. Jenis penelitian ini yaitu penelitian kuantitatif dengan jumlah populasi 63 perusahaan dan 6 perusahaan yang dijadikan sampel penelitian dengan pengamatan 5(lima) tahun, sehingga total sampel penelitian ini sebanyak 30 sampel. Hasil penelitian menunjukan bahwa secara simultan semua dimensi sustainability report yaitu dimensi ekonomi, lingkungan dan sosial berpengaruh terhadap kinerja keuangan. Sedangkan secara parisal menunjukan bahwa hanya Dimensi Ekonomi yang berpengaruh terhadap Kinerja Keuangan. Namun, Dimensi Lingkungan dan Sosial tidak berpengaruh terhadap Kinerja Keuangan.
Pengaruh Pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Ariani, Dewi; Muthmainnah, Muthmainnah; Ponto, Sahrul
Jurnal Bisnis Mahasiswa Vol 4 No 2 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i2.art2

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh pengungkapan CSR, ukuran perusahaan, kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Jumlah sampel penelitian sebanyak 63 yang didapatkan melalui teknik purposive sampling. Metode analisis yang digunakan adalah regresi linear berganda dengan menggunakan program E-views versi 12. Hasil penelitian ini menjelaskan bahwa corporate social responsibility dan kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan. Namun, ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan. Sedangkan, kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan.
Pengaruh Kepemilikan Manajerial, Penghindaran Pajak, dan PER Terhadap Nilai Perusahaan dengan Transparansi Sebagai Variabel Moderasi Kutanggas, Willyam; Ponto, Sahrul; Pattiasina, Victor
Jurnal Bisnis Mahasiswa Vol 4 No 2 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i2.art4

Abstract

Penelitian ini dilakukan dengan tujuan yakni mengetahui pengaruh Kepemilikan Manajerial, Penghindaran Pajak, dan Price Earning Ratio dengan transparansi perusahaan sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif deskriptif yang menggunakan data sekunder berupa laporan keuangan perusahaan pertanian subsektor perkebunan yang terdaftar di BEI. Dipergunakan sampel sebanyak 18 perusahaan yang diperoleh dengan teknik purposive sampling. Penelitian ini menggunakan Teknik analisis data yang dilakukan yakni MRA atau Moderated Regression Analysis yang diolah dengan menggunakan alat bantu Eviews 12. Hasil penelitian ini menjelaskan bahwa Kepemilikan Manajerial berpengaruh negatif terhadap Nilai Perusahaan sedangkan Penghindaran Pajak dan Price Earning Ratio memiliki pengaruh postitif tidak signifikan terhadap nilai perusahaan. Transparansi Perusahaan mampu memoderasi hubungan antara Kepemilikan Manajerial, sedangkan pada variabel Penghindaran Pajak, dan Price Earning Ratio terhadap Nilai Perusahaan transparansi tidak dapat memoderasi.
Persistensi Laba dan Suku Bunga terhadap Penilaian Ekuitas Salijah Narwawan; Fajar Rina Sejati; Sahrul Ponto
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 3 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i3.3010

Abstract

This study aims to test and obtain empirical evidence regarding the effect of profit persistence and interest rates on equity valuation. This study uses a sample of Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this study is the purposive sampling method using SPSS 21 for data analysis. This type of company is quantitative with a population of 92 companies and 23 companies that are used as research samples with 5 (five) years of observation, so that the total research sample is 115 samples. The analysis technique used is multiple regression. The results of this study show that profit persistence has no effect on equity valuation. Meanwhile, interest rates have a significant positive effect on equity valuation.
SISTEM INFORMASI CUTI PEGAWAI (STUDI KASUS : KANTOR SEKRETARIAT DPRD KOTA JAYAPURA) Putra, Andika; Sah, Andrian; Ponto, Sahrul
Journal Of Technology and Information System (J-TIS) Vol 1 No 1 (2022): Juli 2022
Publisher : Program Studi Sistem Informasi, Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70129/jtis.v1i1.239

Abstract

Sekretariat Dewan Perkawilan Rakyat Daerah Kota Jayapura dipimpin oleh seorang Sekretaris Dewan yang secara teknis operasional berada dibawah dan bertanggung jawab kepada Pimpinan DPRD dan secara administratif bertanggung jawab kepada Walikota melalui Sekretaris Daerah. Dalam proses pengajuan cuti masih dinilai belum efektif, karena semua pemrosesan data khususnya pada bagian kepegawaian masih dilakukan secara manual dimana dalam proses pengajuan cuti masih menggunakan kertas, sehingga sering kali menghadapi permasalahan dalam kegiatan operasionalnya. Penelitian ini menghasilkan Sistem Informasi cuti Pegawai Pada Kantor Sekretariat DPRD Kota Jayapura yang menggunakan metode analisis PIECES, melakukan perancangan menggunakan metode Unified Modelling Language (UML), menggunakan metode pengembangan Waterfall dan metode pengujian Black Box.
Effect of Qris Use on MSME Business Income Fatmawati, Fatmawati; Mutmainnah, Mutmainnah; Ponto, Sahrul
Advances in Economics & Financial Studies Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i3.255

Abstract

Purpose: This study aims to evaluate the effect of QRIS usage on business income for MSMEs in Jayapura City. Research Design and Methodology: The study used quantitative methods with simple linear regression analysis. Data was collected through questionnaires from MSME players who use QRIS in Jayapura City. The independent variable is the use of QRIS, while the dependent variable is business income. Findings and Discussion: The results of the analysis show that the use of QRIS has a significant positive effect on business income, with a regression coefficient of 1.017 and a p-value of 0.0000. This finding supports the hypothesis that the adoption of digital payment technology such as QRIS can increase business income. In addition, these results are in line with previous research showing the benefits of QRIS in improving operational efficiency and customer satisfaction. Implications: This research makes an important contribution to science and business practice, showing that QRIS can be an effective tool to improve the business performance of MSMEs in Indonesia. The findings encourage businesses to adopt QRIS to improve efficiency and profitability. However, this study is limited to a sample in Jayapura City and uses quantitative methods. Further research is recommended to explore the impact of QRIS in different regions and business sectors and consider a qualitative approach to gain deeper insights.
FAKTOR PENENTU MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI Vinsensius Okto; Fajar Rina Sejati; Sahrul Ponto
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4xtpcf26

Abstract

This research aims to examine the influence of convenience, business expectations, and social factors on interest in using accounting information systems. The population in this study were employees of Bank Syariah Indonesia in Jayapura. The questionnaire data that can be processed has been filled in by 87 respondents. The data analysis technique uses multiple regression analysis. The research results show that convenience, business expectations, and social factors have a significant positive effect on the interest of Bank Syariah Indonesia employees in Jayapura City in using accounting information systems.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Pertiwi, Dea Putri; Fajar Rina Sejati; Ponto, Sahrul
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.16

Abstract

This research aims to test and obtain empirical evidence regarding the influence of the Board of Directors, Board of Commissioners and Audit Committee on Financial Performance. This research uses a sample of state-owned construction sector companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this research is the purposive sampling method using SPSS 21 for data analysis. This type of research is quantitative with a population of 22 companies and 9 companies used as research samples with 5 (five) years of observation, so the total research sample is 45 samples. The analysis technique used is multiple linear regression. The results of this research indicate that the Board of Directors and Audit Committee have no effect on Financial Performance. Meanwhile, the Board of Commissioners has a negative influence on Financial Performance.
Co-Authors Adriani Lande Ambriani Amir Andika Putra Awaluddin Bone, Fandi La Ode DEWI ARIANI Dian Pertiwi Dian Pertiwi Dian Pertiwi Entar Sutisman Entar Sutisman Entis Sutisna Fajar Rina Sejati Fajar Rina Sejati Fatmawati Fatmawati Festus Reymon Kasse Handoko, Arif Kartim Kusuma, Frendy Kutanggas, Willyam Marina, Marina Muhammad Ridhwansyah Pasolo Muthmainnah Muthmainnah Mutmainnah Mutmainnah Nona Naomi Sumbari Pertiwi, Dea Putri Romadhona, Ichsan Albukhori Sah, Andrian Salijah Narwawan SEJATI, FAJAR RINA Septyana Prasetianingrum Setyowati May, Safira Dewi Siti Hasanah Sumartono, Sumartono Syamsiar, Syamsiar Syamsuddin, Nurul Hidayah Victor Pattiasina Vinsensius Okto Wulan Asmiati