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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Proceeding of National Conference on Accounting & Finance JAKED The Community Engagement Journal Proceeding National Conference Business, Management, and Accounting (NCBMA)
Cornelia Desiana Matani
Universitas Cenderawasih
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Analisis perbedaan PSAK 50 & PSAK 55 dan SAK ETAP pada pelaporan PT. BPR Phidectama Abepura Nelly Austin Fonataba; Cornelia D. Matani; Paulus K. Allolayuk
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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Abstract

Perubahan kebijakan yang terjadi di Bank Perkreditan Rakyat dimana sebelum tahun 2010 masih menggunakan PSAK 50 dan 55 hingga ditetapkannya kebijakan baru yang bertujuan untuk menselaraskan pelaporan BPR dengan karakteristik BPR tersebut dengan mengharuskan BPR menggunakan kebijakan baru yaitu SAK ETAP. Perubahan kebijakan berdampak kepada berubahnya akun dalam laporan keuangan neraca dan laba rugi di BPR. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan PSAK 50 dan 55 dan SAK ETAP pada pelaporan PT. BRP Phidectama Abepura. Metode analisis yang digunakan adalah analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penyusunan neraca dan laba rugi pada PT. BPR Phidectama Abepura mengalami perbedaan akun laporan keuangan dari pada saat menggunakan PSAK 50 dan 55 hingga menggunakan SAK ETAP, dimana terdapat penambahan akun pada bagian neraca dan laba rugi yakni penambahan aset dan penambahan biaya terhadap aset yang bertambah. PT.BPR Phidectama Abepura juga telah menerapkan sepenuhnya SAK ETAP sampai saat ini.
Literasi Keuangan Bagi Siswa /I Di SMP Negeri 1 Arso Kota Cornelia Desiana Matani; Hastutie Noor Andriati
The Community Engagement Journal Vol 4, No 2 (2021)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.718 KB) | DOI: 10.52062/.v4i2.2236

Abstract

This service activity aims to improve the financial literacy of junior high school students at SMP Negeri 1 Arso City, Keerom Regency. The training will be held on September 24, 2021, in the class room of SMP Negeri 01 Arso Kota, Keerom Regency. The participants of the activity were 40 students aged 13-16 years. The training was carried out by introducing the basic concepts of finance, the importance of managing finances, how to manage finances at a young age, and a basic understanding of taxes. Financial literacy needs to be taught as early as possible so as to increase our awareness of the importance of the ability to manage personal finances which in turn brings discipline in managing finances at a higher level. The monitoring and evaluation mechanism of training activities is carried out through the distribution of forms that assess students' understanding after the material is given which is distributed to training students after the activity.
Pelatihan Kewirausahaan Berperspektif Gender: Perhitungan Harga Produksi Dan Pembukuan Bagi Pemuda/I Usia Produktif Pelaku Usaha Di Kota Jayapura Cornelia D. Matani; Pascalina Van Sweet Sesa
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.v5i1.2489

Abstract

This service activity aims to train the community, especially young people in productive age for identifying and calculating production costs and carrying out bookkeeping for recording their business transactions for product and service businesses. This training was held at 12th -14th of April 2021at Magister Akuntansi building, Abepura, Jayapura city. The participants of the activity were 19 youths aged 19-20 years. The training was carried out by introducing the basic concept of gender in business and the equal role of women and men in running their businesses. Furthermore, this training trains participants to calculate the business costs of products and services and then collect these costs into production costs. The following training is about making a bookkeeping for running a business which is needed to determine the financial condition of the business and as a basis for evaluating the state of the business. The mechanism for monitoring and evaluating training activities is carried out through the distribution of pre and post test questionnaires which are distributed for training the participants before and after the activity.
DETERMINAN AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DI KOTA JAYAPURA Cornelia Desiana Matani; Novalia H. Bleskadit
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8, No 1 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i1.2851

Abstract

The objective of this study is to analyses the determinants of the financial management accountability of school operational fund (BOS hereafter) in Jayapura municipality, Papua province. The research method used was a survey with questionnaires. Quantitative analysis using the SPSS analysis tool was used to analyze the data collected in order to test empirically the factors that influence accountability of the management of BOS funds in beneficiary schools in Jayapura City. The results showed that the BOS funds received in Jayapura Municipality in 2019 and 2020 amounted to 24.9 billion which were managed in 14 junior high schools and 54 elementary schools. BOS spending consists of personnel spending, goods and services spending, and capital spending. Data collected from 242 respondents showed that the factors of Transparency, HR Quality, Organizational Commitment, Internal Control System had an effect on the Accountability of BOS funds. The results of the research are to provide empirical factors on the accountable management of BOS funds so that they become technical knowledge for other districts/cities in Papua Province and others in managing their BOS Fund and other public transfer funds.
REPUTASI PERUSAHAAN SEBAGAI MEDIATOR: PERAN CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN FINANCIAL DISTRESS DALAM AGRESIVITAS PAJAK : (STUDI PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA PERIODE 2019-2024) Annisa Nur Fahira; Cornelia Desiana Matani; Elia Madatu Tandililing
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the effect of Corporate Social Responsibility (CSR), audit quality, and financial distress on tax aggressiveness,with corporate reputation as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during 2019-2024. This research uses a quantitative approach with secondary data and Partial Least Square (PLS) analysis. The sample consists of 34 companies selected through purposive sampling. The results show that financial distress has a positive and significant effect on tax aggressiveness, while CSR and audit quality have no significant effect. Corporate reputation neither affects tax aggressiveness nor mediates the relationships between variables. These findings indicate that tax aggressiveness is more driven by financial pressure than by reputational or governance factors. The study highlights that non-financial signals such as CSR do not always reflect actual tax compliance.
Co-Authors Aaron M. A. Simanjuntak Agustinus Salle Annisa Nur Fahira Bilha M. F. Mandowally Bryando Helweldery Elia Madatu Tandililing Fransiska Federika Kandami Hastutie Noor Andriati Linda Hutajulu Nelly Austin Fonataba Nelly Austin Fonataba Novalia Bleskadit Novalia H. Bleskadit Nur Azija Fajriah Tulhijrah Kelilauw Pascalina V. S Sesa Paulus K. Allo Layuk Riska Maryam Kala Riska Maryam Kala Theo Allo Layuk