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PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA Cornelia Desiana Matani; Linda Hutajulu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

Mengenali Isu Akuntabilitas Manajemen Dana Bantuan Operasional Sekolah (BOS) di Provinsi Papua Cornelia Desiana Matani; Novalia H Bleskadit
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

The study aims to identify issues of accountability for school operational assistance (BOS) in Papua Province. This study using a qualitative approach, namely content analysis. Content analysis is used to analyse the audited Regional Government Financial Reports (LKPD) and the Audit Results Report (LHP) as well as literature review of government regulations regarding BOS Funds. Based on the data analysis in 2019, the majority of audit findings in 22 of 29 regencies in Papua including the provincial government were related to mismanagement of the BOS fund. Planning issues such as the schools did not prepare their budget work plans. Thus, the school budget work plans not budgeted in the goverment Local Education Agency. As the result, The BOS Fund were not reported in the regional revenue and expenditure budget (APBD). The organizing issues such as there were no management team decision letters for the management team, no proper recording of assets, bookkeeping erors, no records of bank interests and administration fees as well as taxes charged on the bank accounts. The reporting issues that there were no expenditures otorisation letters and less orderly administrations for the disbursement requests. Therefore, the reporting of the BOS Fund in the LKPD were not properly disclosed. The schools’ accountability report was also a problem because schools fail to submit the BOS Fund report in time. This study shed light to accountability issues of BOS Fund mangement. Thus, the governments need to design practical assistance such as budget and financial management training for these schools management teams

PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH STUDI PADA SKPD PEMERINTAH KOTA JAYAPURA Agustinus Salle; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the Effect of Characteristics of Budget Objectives and Regional Financial Management on the Performance of Local Governments in Jayapura City in order to realize good governance, and to know the factors that influence the Performance of Local Government. The data collection technique used in this study was primarily by using a questionnaire through the surveymethod for Civil Servants (PNS), namely the head of the section and sub-section in the 28 Regional Government Work Unit (SKPD) of the Jayapura City Government. The sampling technique uses purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that the characteristics ofthe Budget Objective: there is no influence between budgetary participation on the performance of local governments, there is a positive and significant influence between the clarity of budget objectives on local government performance, there is no influence between budget feedback on local government performance, there is no influence between evaluation of the budget for the performance of local governments, there is no influence between the difficulty of budget objectives on the performance of local governments, there is a positive and significant influence on regional financial management on the performance of local governments

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura) Bryando Helweldery; Theo Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.

Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Nur Azija Fajriah Tulhijrah Kelilauw; Aaron M. A Simanjuntak; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of tax avoidance on firm value with corporate governance proxied by audit quality as a moderating variable. This research was conducted on the Consumer Goods Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Samples were collected using purposive sampling technique so that the number of samples obtained were 23 companies and 115 financial statements were obtained. This study uses linear regression analysis data testing and moderate regression analysis (MRA). The results show that Tax Avoidance has an effect on firm value and that Corporate Governance as proxied by audit quality is able to moderate the effect of tax avoidance on firm value.

PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura) Bilha M. F. Mandowally; Theo Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007).

ANALISIS PERBEDAAN PSAK 50 & PSAK 55 DAN SAK ETAP PADA LAPORAN KEUANGAN PT.BPR PHIDECTAMA ABEPURA (Studi Kasus: PT. BPR Phidectama Abepura) Nelly Austin Fonataba; Paulus Allo Layuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

There is a change in financial reporting from the policy before, namely PSAK 50 and 55 and the policy after, namely SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability). This study aims to identify and analyze differences in financial reporting at PT. BPR Phidectama Abepura according to the policy before and after using SAK ETAP. The analytical method used is descriptive qualitative analysis, namely analyzing the results of the study using several lists of interview questions to the President Director of PT. BPR Phidectama Abepura is related to the preparation and changes to the financial statement accounts of the balance sheet and profit and loss section of the policies before and after, and then described in accordance with the literature that has been obtained. The results of this study indicate that the preparation of the balance sheet and profit and loss at PT. BPR Phidectama Abepura in 2008 and 2010 still did not experience many changes, it can be said that the financial statements as of December 2010 had not fully implemented SAK ETAP in accordance with the circulating BI letter, therefore the account that changed was only in the income statement. In contrast to the preparation of the balance sheet and profit and loss in 2011, where the preparation of the 2011 financial statements has fully used SAK ETAP. Therefore, there are significant account changes in accordance with applicable policies and in accordance with the characteristics of the BPR.

Pengaruh Laba Akuntansi Dan Earning Per Share (Eps) Terhadap Dividen Kas (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Riska Maryam Kala; Paulus K. Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Cash dividends are important for investors when investing in a company. Investors tend to prefer dividends because the results obtained are more certain than share capital gains. This study aims to determine the effect of accounting profit and Earning Per Share on cash dividends. The independent variables in this study are accounting profit and Earning Per Share and the dependent variables is cash dividends. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019. The sample in this study was 90 samples with 18 companies. The analysis use was descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the results of the study indicate that partially and simultaneously accounting profit and Earning Per Share have a significant effect on cash dividens. This significant effect indicates that a convincing hypothesis can be accepted. The significant hypothesis explains that high accounting profit and Earning Per Share can increase the amount of cash dividend distribution.

Pengaruh earnings, arus kas, ukuran perusahaan, ROI dan DER terhadap return saham Fransiska Federika Kandami; Hastutie Noor Andriati; Cornelia Desiana Matani
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Alasan utama investor melakukan investasi pada pasar modal adalah untuk mendapatkan pengembalian atau return saham. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh laba akuntansi, arus kas operasi, arus kas investasi, arus kas pendanaan, ukuran perusahaan, return on investment dan debt to equity ratio terhadap return saham serta populasi yang digunakan dalam penelitian ini adalah perusahaan-perusahaan LQ 45 periode 2015-2020. Metode penentuan sampel yang digunakan adalah metode purposive sampling dengan sampel 20 perusahaan. Metode analisis data menggunakan metode regresi berganda dengan alat analisis data yaitu SPSS versi 21. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan laba akuntansi, arus kas operasi, arus kas investasi, arus kas pendanaan, ukuran perusahaan, return on investment dan debt to equity ratio tidak berpengaruh signifikan terhadap return saham. Tidak terdapat perbedaan dari laba akuntansi, arus kas operasi, arus kas investasi, arus kas pendanaan dan return saham pada sebelum pandemi dan selama pandemi covid-19. Namun terdapat perbedaan dari ukuran perusahaan, return on investment dan debt to equity ratio pada sebelum pandemi dan selama pandemi covid-19.

Pengaruh laba akuntansi dan Earning Per Share (EPS) terhadap dividen kas Riska Maryam Kala; Paulus K. Allolayuk; Cornelia D. Matani
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Dividen kas merupakan hal yang penting bagi investor ketika berinvestasi pada suatu perusahaan. Investor cenderung memilih dividen karena hasil yang didapatkan lebih pasti dibandingkan dengan keuntungan modal saham. Penelitian ini bertujuan untuk mengetahui pengaruh laba akuntansi dan earning per share terhadap dividen kas. Variabel independen dalam penelitian ini yaitu laba akuntansi dan earning per share serta variabel dependen yaitu dividen kas. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Sampel dalam penelitian ini sebanyak 90 sampel dengan 18 perusahaan. Analisis data yang digunakan deskriptif statistik, uji asumsi klasik, analisis regresi berganda, dan uji hipotesis. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial dan simultan laba akuntansi dan earning per share berpengaruh signifikan terhadap dividen kas.

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