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All Journal Wikrama Parahita : Jurnal Pengabdian Masyarakat JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal Journal of the Community Development in Asia Journal of Social Science
Rudiawie Larasati
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Pelatihan Analytical Hierarchy Process (AHP) Dengan Menggunakan Aplikasi Expert Choice V.11 Siti Rofingatun; Rudiawie Larasati
The Community Engagement Journal Vol 3, No 1 (2020)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.468 KB) | DOI: 10.52062/.v3i1.2216

Abstract

Decision-making is already a part of life, sometimes we are confronted on two or more options, or easy choices to the hardest. At decision making involving a system (simple or complex), it is possible that decision making is done after a certain process. One of the decision-making tools that can be used is the Analytical Hierarchy Process (AHP) using the Expert Choice V. 11 application to solve complex problems by targeting a hierarchy of criteria, assessed subjectively by interested parties and then attracting various considerations to develop weights or priorities (conclusions). Therefore, there needs to be training for students of the accounting department of FEB-Uncen who are on the level of drafting their research plan to understand one of the analysis tools that will be expected to be applied by the students in his research.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Preferensi Resiko sebagai Variabel Moderasi (Studi pada Kantor Pelayanan Pajak Pratama Jayapura) Linda Yuliani Hutadjulu; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.422 KB) | DOI: 10.52062/jaked.v17i1.2333

Abstract

Penelitian  ini  bertujuan  untuk  menguji pengaruh  pemahaman  dan sanksi  perpajakan terhadap  kepatuhan  wajib pajak  dengan  preferensi risiko  sebagai  variabel  moderasi (studi  pada KPP Jayapura). Penelitian ini merupakan penelitian kuantitatif dengan pendekatan  deskriptif.  populasi  dalam penelitian  ini  adalah seluruh  wajib  pajak  KPP  Pratama Jayapura. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah wajib pajak yang telah melaporkan SPT tahunan pada KPP Pratama  Jayapura  tersebut,  adapun  sampel  dalam  penelitian  ini  berjumlah 95 wajib pajak.Metode pengumpulan data yaitu menggunakan kuesioner online yang dibagikan secara Online dengan Teknik snowball sampling.  Data  yang  digunakan  dalam  penelitian  merupakan  data  primer  yang  dikumpulkan melalui survei kuesioner.Alat Analisis data dalam penelitian ini menggunakan pendekatan Structural Equation Model (SEM) dengan metode Partial Least Square (PLS) dengan menggunakan software WarpPLS 7.0. PLS – SEM digunakan untuk menguji secara simultan hubungan antar konstruk laten dalam hubungan linear ataupun nonlinear dengan banyak indicator baik berbentuk reflektif dan formatif.Hasil  analisis  moderasi  dengan  melihat nilai P-value menunjukkan bahwa preferensi risiko tidak memoderasi hubungan pemahaman perpajakan terhadap  kepatuhan  wajib. Hal  ini berarti  bahwa wajib  pajak belum memahami  khususnya  pemahaman  dasar  mengenai  pajak  agar wajib pajak dapat mempertimbangkan segala sesuatu sebelum melakukan pembayaran  pajak karena  pemahaman  pajak  menjadi  faktor  yang  sangat penting  dalam  membantu  wajib  pajak  melaksanakan tingkat  kepatuhan wajib pajak. Sedangkan Hasil  analisis  rmoderasi  dengan  pendekatan  nilai  p-value menunjukkan bahwa preferensi risiko memoderasi hubungan sanksi perpajakan  terhadap  kepatuhan  wajib. Hal  ini  berarti  bahwa masyarakat pada  umumnya akan patuh  pada  peraturan apabila  ada  sanksi yang mengikat, Selain  itu  hal  yang  harus  diperhatikan  wajib  pajak  dalam melakukan pembayaran pajak adalah risiko. Karena Semakin tinggi sanksi  yang  diberikan  maka  akan  menghasilkan  kepatuhan  yang  tinggi pula.
Model Good Governance Pengelolaan Keuangan Kampung Siti Rofingatun; Bill Pangayow; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2584

Abstract

The Good Governance Model for border village finance is needed in the integration of policies in village financial management. The purpose of this study is to model the financial good governance of border villages of the Republic of Indonesia and Papua New Guinea and their application in four border villages. Research respondents consisted of public sector accounting experts called informants to create a model of Good Governance and respondents of village officials and the community in four villages to determine the quality of the implementation of Good Governance. The analytical tool used is the Analytic Hierarchy Process. The results showed that the use of funds in accordance with the established budget which is very important for village financial management. In addition, an explanation to the community about village finances is the next important sub factor followed by openness in the financial sector, the system and procedure.
Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah Muhammad Imran Kalam; Syaikhul Falah; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2590

Abstract

This study aims to examine the influence of organizational behavioral factors (training, clarity of purpose and superior support) on the usefulness of regional financial accounting systems. The population of this study were all civil servants at the Jayapura Regency Regional Financial and Asset Management Agency. The sample used in this study were civil servants who had the authority to manage regional financial reports at the Jayapura Regency Regional Financial and Asset Management Agency office, with a total of 34 employees. This type of research is quantitative. Methods of data collection using a questionnaire / questionnaire. The data analysis method used is descriptive analysis. The results of the study show (1) there is a positive and significant effect of training on the use of the regional financial accounting system, (2) there is a positive and significant effect on the clarity of objectives on the use of the regional financial accounting system, (3) there is a positive and significant effect of superior support on the use of the accounting system regional finance.
Basic Training Kewirausahaan: Perencanaan Dan Pemasaran Kreatif Untuk Bisnis Start Up Bagi Pemuda-Pemudi Usia Produktif Pelaku Usaha Di Kota Jayapura Kurniawan Patma; Rudiawie Larasati
The Community Engagement Journal Vol 5, No 1 (2022)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v5i1.2490

Abstract

This community service activity is about entrepreneurship education for young people in Jayapura City who are start-up entrepreneurs to improve their related skills by planning and marketing business products creatively and productively. This activity is divided into 2 stages: (1) Focus Group Discussion with a team of facilitators and co-facilitators and (2) Training for young entrepreneurs start-up. Location of this activities for Focus Group Discussion through Ms.Teams virtual media and face-to-face training in the Master of Accounting Uncen hall. The result of this community service provides a stimulus to young people in Jayapura City related to this activity. By this activity, the entrepreneurial spirit needs to be applied through activities empowerment, and this activity stimulates participants with planning, bookkeeping and good marketing.
Analysis Of Human Resource Competency, Internal Control System, Quality Of Financial Statements and Application Of Government Accounting Standards To Accountability Of Performance Of Government Agencies In Pegunungan Bintang Regency Ramasoyan Ramasoyan; Pascalina Van Sweet Sesa; Kurniawan Patma; Rudiawie Larasati
Journal of Social Science Vol. 2 No. 4 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.405 KB) | DOI: 10.46799/jss.v2i4.188

Abstract

Regional device organization (OPD) of Pegunungan Bintang Regency. The internal control system has a significant effect on the accountability of the performance of government agencies in the Purpose Organization in this study to know and analyze the influence of human resource competence, the influence of internal control systems influence the quality of financial statements, the implementation of government accounting standards on government performance accountability,and silmultan to the accountability of government agencies performance. The population in this study is employees of the Regional Device Organization (OPD) Of Pegunungan Bintang District who routinely carry out inspection tasks and have a minimum educational background diploma 3 (D3) Accounting, have attended JFA training (Auditor Functional Department) and have a minimum work experience of 1 Year. The analysis techniques used are multiple regression analysis techniques to process and discuss the data that has been obtained and test the proposed hypothesis. The results of the analysis are known that human resources competency variables have a significant influence on the accountability of the performance of government agencies Regional Devices (OPD) Gunung Bintang District,the quality of financial statements have a significant effect on the accountability of the performance of government agencies in the Regional Device Organization (OPD) Gunung Bintang District.
Financial Literature Sharia Accounting at Amil Zakat Institution Yohanes C. Seralurin; Rudiawie Larasati; Victor Pattiasina
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2023): November 2023
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v7i2.6021

Abstract

The Amil Zakat Institution As Salaam of Papua Province is a non-structural institution capable of organising activities for collecting and utilising Zakat, Infaq, and Shadaqah in a strong and credible organisational manner. However, Amil Zakat Institution is currently experiencing limitations in its financial reporting, which is presented per PSAK 109 concerning Zakat Financial Reporting. For this reason, this financial literacy service plays a role in helping and increasing financial literacy skills based on accounting standards and laws and regulations. This financial literacy service is carried out by training on preparing financial reports according to PSAK 109 and having the service team prepare simple financial applications using the help of a modified Excel application and then providing ongoing assistance. The training was carried out for five months. The result is that the trainees can take part in the activities properly and 70% of the trainees can practice the material presented regarding the application and make financial reports according to PSAK 109 using simple financial applications independently.
Improving Financial Technology-Based Financial Behavior Capabilities in Jayapura City and Jayapura Regency MSMEs Sesa, Pascalina V. S; Kambuaya, Maylen K. P; Larasati, Rudiawie; Wonar, Klara
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3484

Abstract

This study assesses how financial technology has helped MSMEs in Jayapura City and Jayapura Regency improve their financial behavior. It is believed that this study's findings would serve as a helpful guide for future research. This study used a quantitative methodology with associative and moderation techniques to gather data via questionnaires, which WarpPLS was then used to analyze. The study's conclusions demonstrate that financial behavior, which aids in cash flow management and guards against mistakes that could result in bankruptcy, is significantly influenced by financial literacy. Furthermore, MSME entrepreneurs' good financial behavior is positively influenced by personality traits like thoroughness and openness, particularly regarding capital management and investment decisions. FinTech, however, cannot moderate the relationship between financial behavior and financial literacy because these digital tools cannot close the knowledge gaps in finance that must be addressed to make wise financial decisions. Similarly, personality traits like neuroticism and extroversion influence an individual's financial behavior more than technology use. Therefore, financial technology cannot moderate the association between financial personality and behavior.   
Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator (Case Study on Motor Vehicle Taxpayers in Keerom Regency) Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Larasati, Rudiawie
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5616

Abstract

This study aims to test and empirically analyze the Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator with a Study on Motor Vehicle Taxpayers in Keerom Regency. The data collection method is by the survey method; data is collected from 100 respondents who are motor vehicle taxpayers in Keerom Regency. Data was analyzed using partial least square analysis using warpPLS software. The findings indicate that taxpayer compliance costs significantly influence compliance, while moral obligation, love of money, and tax understanding show no direct effect. Additionally, public service accountability moderates the relationship between compliance costs and tax understanding with compliance yet fails to moderate the impact of moral obligation and love of money, highlighting selective moderating roles within taxpayer compliance dynamics. This research enhances the literature on how taxpayer behaviour and knowledge affecting taxpayer compliance, and especially how public service accountability plays important role in moderating determinants of motor vehicle taxpayer compliance.   It also highlights the need for government efforts to strengthen transparency, efficiency, and fairness in vehicle tax payment services, thereby fostering higher trust and willingness to comply.
Co-Authors Abner SP Marlissa Anita Oktaviani Christy Jeana Anastasya Oeghoede Galih J. M Mansnandifu Hastutie Noor Andriati Kambuaya, Maylen K. P Kurniawan Patma Linda Yuliani Hutadjulu Mariolin Ance Sanggenafa Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Muhammad Djatmiko Muhammad Imran Kalam Oeghoede, Christy J. A. Pangayow, Bill J.C Pascalina V. S Sesa Rama Soyan Arung Lamba Ramasoyan Ramasoyan Siti Rofingatun Syaikhul Falah Victor Pattiasina Wonar, Klara Yohanes C. Seralurin Yumame, Leli Piska Yundy Hafizrianda