Garuda - Garba Rujukan Digital

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

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 Motivation, Knowledge and Investment Education on Investment Interest in Capital Market Kurniawan Patma; Maylen K.P. Kambuaya; Rama Soyan Arunglamba; Hesty T. Salle
Journal of Social Science Vol. 2 No. 4 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

The purpose of this study is to determine and analyze the effect of investment motivation, investment knowledge on investment interest, investment education on investment interest in the capital market for students of the Faculty of Economics and Business, Cenderawasi University. The population taken in this study were students of the 2016 FEB Uncen Accounting Study Program and the 2017 class. The knowledge variable affected the investment interest of the 2016 FEB Uncen Accounting Study Program students and the 2017 class. Accounting FEB Uncen class 2016, class 2017 and class 2018.

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

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.

Pelatihan Manajemen Aset Kampung Bagi Aparatur Kantor Pemerintahan Kampung Holtekamp Distrik Muara Tami Kota Jayapura Kambuaya, Maylen K.P.; Sesa, Pascalina V.S.; Patma, Kurniawan; Rofingatun, Siti
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3941

The Minister of Home Affairs Regulation Number 1 of 2016 addresses village asset management, encompassing village wealth, properties acquired via village funds, grants, donations, agreements, laws, cooperative efforts, and other legal means. Research by Dandi D. Mnumumes (2022) reveals that Holtekamp Village’s asset management report does not comply with this regulation at any stage. Consequently, Asset Management training was provided to the Holtekamp Village Government Apparatus in Jayapura City. This training aimed to enhance the knowledge and awareness of village office staff and the community about the importance of managing village assets to boost community welfare. The training was conducted in person and comprised three sessions: the first session covered Asset Management material, the second involved a discussion, and the third included distributing questionnaires to evaluate asset management and optimization in Holtekamp Village. The feedback from the participants, a crucial part of the process, indicated an improved understanding of proper village asset management. This is crucial because village assets significantly contribute to village revenues, which are vital for government functions and support the sustainable development of villages. Such management is essential for driving villages toward becoming self-reliant communities. Keywords: Village asset management, Holtekamp Village Government Office apparatus

Philosophy of ‘Egek’ Culture From The Moi Tribe of Papua in Exposing The Concept of Environmental Accounting (A Phenomenological Study) Patma, Kurniawan; Kambuaya, Maylen K.P.
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 1 (2024): February 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i1.2879

Recent sustainability concerns have extended their influence into the realm of accounting. Previously, annual financial reporting held primary importance for companies, but now, in response to these concerns, a settlement report has been introduced, reflecting the emergence of environmental accounting. Researchers employed the Egek Culture from Moi Tribe phenomenological philosophy study method to uncover how green accounting is rooted in cultural values. Data analysis involved interviews with seasoned experts in environmental accounting to gather insights from informants. The selection of divided methods reveals the values of indigenous Papua culture in the concept of environmental accounting. The study found that green accounting has not received serious optimal development in Indonesia. To apply green accounting effectively, there is a need to align the proposed concept with existing international guidelines. The Egek philosophy offers insights into resolving key issues in green accounting since it strives to fulfill the social and environmental responsibilities of an entity to the utmost extent possible. Applying green accounting via the phenomenological approach of Egek philosophy enhances understanding comprehensively.

The Effect of External Pressure and Institutional Leadership on the Use of Local Government Performance Reports Seralurin, Yohanes Cores; Patma, Kurniawan; Wijaya, Anthonius Ho Citra
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.v6i5.2649

This research aims to provide empirical evidence on the effects of external pressure and institutional leadership on the utilization of local government performance reports. The hypothesis is built based on institutional theory, especially isomorphism pressure using coercive pressure shown in external pressure and Giddens' structuration theory using the concept of institutional leadership which is thought to influence the process of organizing performance measurement, namely the use of local government performance reports. Data collection and processing was carried out by conducting surveys by handing out questionnaires directly to all Papua Province government work units. The sample of respondents is state civil servants who have a role in preparing performance reports in each agency. The data analysis method uses Partial Least Square (PLS). The results, quite surprisingly, show that the external pressure variable has a significant negative effect on the use of local government performance reports and institutional leadership does not have a significant effect on the use of local government performance reports. The discussion will be reviewed in depth by paying attention to the latest conditions in Papua to try to understand the results of this research.

Philosophy of Egek Culture From The Moi Tribe of Papua in Exposing The Concept of Environmental Accounting (A Phenomenological Study) Patma, Kurniawan; Kambuaya, Maylen K.P.
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 1 (2024): February 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i1.2879

Recent sustainability concerns have extended their influence into the realm of accounting. Previously, annual financial reporting held primary importance for companies, but now, in response to these concerns, a settlement report has been introduced, reflecting the emergence of environmental accounting. Researchers employed the Egek Culture from Moi Tribe phenomenological philosophy study method to uncover how green accounting is rooted in cultural values. Data analysis involved interviews with seasoned experts in environmental accounting to gather insights from informants. The selection of divided methods reveals the values of indigenous Papua culture in the concept of environmental accounting. The study found that green accounting has not received serious optimal development in Indonesia. To apply green accounting effectively, there is a need to align the proposed concept with existing international guidelines. The Egek philosophy offers insights into resolving key issues in green accounting since it strives to fulfill the social and environmental responsibilities of an entity to the utmost extent possible. Applying green accounting via the phenomenological approach of Egek philosophy enhances understanding comprehensively.

The Effect of External Pressure and Institutional Leadership on the Use of Local Government Performance Reports Seralurin, Yohanes Cores; Patma, Kurniawan; Wijaya, Anthonius Ho Citra
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.v6i5.2649

This research aims to provide empirical evidence on the effects of external pressure and institutional leadership on the utilization of local government performance reports. The hypothesis is built based on institutional theory, especially isomorphism pressure using coercive pressure shown in external pressure and Giddens' structuration theory using the concept of institutional leadership which is thought to influence the process of organizing performance measurement, namely the use of local government performance reports. Data collection and processing was carried out by conducting surveys by handing out questionnaires directly to all Papua Province government work units. The sample of respondents is state civil servants who have a role in preparing performance reports in each agency. The data analysis method uses Partial Least Square (PLS). The results, quite surprisingly, show that the external pressure variable has a significant negative effect on the use of local government performance reports and institutional leadership does not have a significant effect on the use of local government performance reports. The discussion will be reviewed in depth by paying attention to the latest conditions in Papua to try to understand the results of this research.

Peran Media Sosial dalam Menumbuhkan Niat Berwirausaha Mahasiswa Universitas Cenderawasih Patma, Kurniawan; Matani, Cornelia Desiana; Wijaya, Anthonius H Citra
Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55264/jumabis.v8i2.155

Beranjak dari meningkatnya program wirausaha mahasiswa dalam satu dekade terakhir di Universitas Cenderawasih, maka penelitian ini meneliti dampak penggunaan media sosial terhadap niat kewirausahaan mahasiswa dengan mereplikasi penelitian Loan et al., (2024), yaitu peran media sosial dan risiko yang dirasakan dalam memberi kontribusi baru pada Theory of Planned Behavior (TPB). Penelitian ini menggunakan data persepsi mahasiswa peserta program wirausaha di Universitas Cenderawasih Jayapura dan menggunakan Partial Least Square (PLS) untuk mengolah data. Hasil penelitian menunjukkan bahwa media sosial berperan positif terhadap niat berwirausaha mahasiswa dalam program kewirausahaan Universitas Cenderawasih. Perhatian yang lebih dibutuhkan untuk membantu mahasiswa menggunakan media sosial dalam rangka membangun niat berwirausahanya. Hal ini dikarenakan media sosial dapat mempengaruhi cara berpikir dan bertindak mahasiswa dalam mempengaruhi minatnya untuk memulai bisnis. Namun, penelitian ini tidak berhasil membuktikan seberapa besar risiko yang bersedia diambil dan persepsi subjek perilaku mahasiswa terhadap niat berwirausaha.

The Effect of Thin Capitalization Capital Intensity and Multinationality on Tax Avoidance with the Utilization of Tax Havens Countries as a Moderating Variable Fitria, Zuhro Yatul; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.462

This research aims to examine the influence of thin capitalization, capital intensity, and multinationality on tax avoidance by using tax havens countries as a moderating variable. This research uses a sample of multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange during the 2019-2022 period. The number of companies in the research sample was 32 companies over four years. The total research sample was 128 financial reports and annual reports. Data were analyzed using the Moderate Regression Analysis (MRA) method with the help of SPSS 26 software. The results of this research show that thin capitalization and multinationality have no effect on tax avoidance, while capital intensity has a significant negative effect on tax avoidance. The use of country tax havens strengthens the influence of thin capitalization and multinationality on tax avoidance. The use of country tax havens weakens the influence of thin capitalization and multinationality on tax avoidance.

Title

Found 28 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 28 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 28 Documents
Search