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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Humanities and Social Studies Valid Jurnal Ilmiah Ilomata International Journal of Tax and Accounting Journal of Social Science JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Global Abdimas: Jurnal Pengabdian Masyarakat Jurnal Manajemen Dan Bisnis The Community Engagement Journal International Journal of Tourism and Hospitality in Asia Pasific Journal of the Community Development in Asia Journal of International Conference Proceedings Journal of Social Science Celebes Journal of Community Services
Kurniawan Patma
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Transportation Other

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Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura) Sagala, Febriana; Asnawi, Meinarni; Matani, Cornelia D.; Patma, Kurniawan; Sesa, Pascalina V. S.; Paru, Sara M.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4611

Abstract

The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies
Membangun Kemandirian Ekonomi Pemuda Suku Amungme dan Komoro Timika melalui Literasi Keuangan di Industri Fotografi, Make Up, Barbershop dan Batu Tela Patma, Kurniawan
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2837

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan bagi pemuda Suku Amungme dan Komoro di Timika yang bergerak di sektor industri kreatif, seperti fotografi, tata rias, barbershop, dan kerajinan batu tela. Permasalahan yang dihadapi oleh pelaku usaha muda di wilayah ini mencakup rendahnya pemahaman dalam pengelolaan keuangan usaha, yang berdampak pada kurangnya efisiensi, ketidakteraturan pencatatan, serta minimnya perencanaan keuangan jangka panjang. Program ini dilaksanakan selama periode Mei hingga September 2025 menggunakan pendekatan pelatihan partisipatif berbasis modul GET AHEAD dari International Labour Organization (ILO). Kegiatan meliputi pelatihan pencatatan kas sederhana, simulasi penggunaan aplikasi keuangan, serta pendampingan manajemen usaha dan pemasaran digital. Hasil program menunjukkan bahwa peserta mengalami peningkatan signifikan dalam kemampuan menyusun laporan keuangan dan mengelola arus kas, di mana lebih dari 70% peserta mencatat peningkatan omzet usaha hingga 30% pasca pelatihan. Selain itu, partisipasi dalam Festival Kewirausahaan Lokal memperluas jejaring bisnis dan membuka akses terhadap mitra distribusi serta peluang pendanaan mikro. Program ini membuktikan bahwa integrasi literasi keuangan dalam pelatihan wirausaha komunitas adat merupakan strategi efektif dalam membangun kemandirian ekonomi dan memperkuat ekonomi lokal secara berkelanjutan.
Indigenous-Based Green Economy: An Economic Valuation Study On Bumma (Badan Usaha Milik Masyarakat Adat) Namblong, Papua Province Patma, Kurniawan
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12414

Abstract

This article aims to investigate the valuation of the indigenous territory of BUMMA Namblong in Jayapura Regency, with a focus on uncovering the cultural, economic, and environmental values inherent in the BUMMA Namblong Indigenous Community. The research employs a mixed-method approach, combining qualitative and quantitative methods. Field surveys were conducted to gather data on the social, cultural, and economic profiles of the indigenous community. In-depth interviews were conducted with traditional leaders and community members to gain a comprehensive understanding. Economic data was collected through surveys, market price approaches, and benefit transfer methods. The findings reveal that the BUMMA Namblong Indigenous Community possesses unique cultural traits and a way of life governed by customary values, rituals, and religious practices. Their social life is rooted in strong communal interactions, while a close relationship with the surrounding environment also plays a significant role. The significance of preserving nature and culture is evident in the high value placed on the indigenous forest. The forest holds cultural significance and profound knowledge about ecosystem balance and sustainable resource utilisation. The economy of the BUMMA Namblong indigenous region relies on fields, gardens, traditional craftsmanship, and the potential for ecotourism. To assess the economic value of the indigenous territory, market price approaches and benefit transfer methods are employed. Market prices are used to gauge the value of agricultural commodities and forest products. The benefit transfer method is utilised to estimate the value of environmental services such as oxygen production by the forest.  
LIKE & EDIT PAPUA: Literasi Keuangan & Edukasi Digital Terintegrasi Untuk Pelaku Usaha Mikro "Mama-Mama" Asli Papua Patma, Kurniawan; Falah, Syaikhul; Seralurin, Yohanes Cores; Matani, Cornelia Desiana; Sesa, Pascalina V.S.
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4846

Abstract

This community service project, titled LIKE & EDIT PAPUA, was implemented with the aim of enhancing financial and digital literacy among indigenous Papuan women micro entrepreneurs, commonly known as “Mama-Mama Papua.” The program was initiated based on field findings that highlighted a lack of financial bookkeeping practices, inadequate separation of business and household finances, and very low digital literacy levels among local micro-entrepreneurs. To address these issues, the program consisted of participatory training and mentoring activities across three target villages: Abar, Skow Yambe, and Waibron. The financial literacy component (LIKE PAPUA) focused on equipping participants with skills in basic bookkeeping, such as maintaining cash books, preparing income statements, and understanding production costs. Meanwhile, the digital education component (EDIT PAPUA) trained participants to use mobile applications and online platforms to digitally market their products through social media and marketplaces like Shopee and GoFood. The project successfully empowered 62 beneficiaries by providing them with the tools to manage their business finances independently and market their products online. The measurable impact included an increase in business income, improved access to formal financial services, and higher confidence among the women in managing their enterprises. The use of culturally contextualized, participatory methods proved effective in facilitating sustainable behavioral change. This initiative demonstrates that integrating financial literacy, digital skills, and local wisdom can foster inclusive economic empowerment and has strong potential for replication in other indigenous communities in Papua and beyond. Keywords: financial literacy, digital marketing, women empowerment, indigenous entrepreneurship, Papua
Designing Agroecology-Based Environmental Accounting Disclosures Through Agricultural Asset Valuation in Indigenous Community-Owned Business Entities Patma, Kurniawan; Sutapa, Ignasisus Dwi Atmana; Agustini, Maria Yosephine Dwi Hayu
Journal of The Community Development in Asia Vol 8, No 3 (2025): September 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i3.4155

Abstract

This study examines the implementation of agroecology-based environmental accounting disclosures through agricultural asset valuation in indigenous community-owned business entities, focusing on BUMMA Mare in Papua. The objective is to evaluate the recognition, measurement, and disclosure of biological assets and agricultural products under PSAK 241 while integrating environmental accounting principles. A qualitative descriptive method was applied using semi-structured interviews with BUMMA Mare management and analysis of financial documents. Results show that BUMMA Mare manages 1,370 areca nut trees, consisting of 623 productive trees valued at IDR 146,405,000 and 747 immature trees valued at IDR 83,664,000. However, its financial statements have not fully implemented PSAK 241, as biological assets and agricultural products remain unrecognized and undisclosed. Furthermore, December’s harvest produced 15,575 kg with an estimated fair value of IDR 2,323,790,000, yet this was not reported in the statements. The study concludes that incorporating agroecology-based environmental accounting improves transparency, strengthens accountability to indigenous stakeholders, and supports both ecological and financial sustainability. This framework offers practical guidance for similar entities in aligning traditional agricultural practices with modern accounting standards.
Development of a Social Accountability Model in Papua New Guinea Border Villages Falah, Syaikhul; Patma, Kurniawan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 3 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i3.4560

Abstract

This research examined social accountability in village fund management in the Papua New Guinea border region, specifically in the villages of Skow Sae, Skow Mabo, and Moso. The study aimed to assess how information transparency and service monitoring impact community participation. Data were collected through in-depth interviews, document studies, and questionnaires, with 69 out of 150 questionnaires returned. The analysis uses the TETRAD tool to generate a questionnaire model that is then administered to respondents. This research sample employs a purposive method, specifically targeting respondents who possess knowledge and actively participate in the management of village funds. The findings revealed that effective service monitoring positively influences community participation, whereas information transparency does not always lead to increased participation. The research underscores the importance of collaborative efforts between village governments and communities to enhance social accountability and ensure fair resource distribution. Despite the model's limitations due to the small sample size, the study highlights the need for improved facilities, training, and digital platforms to support transparency and accountability in village governance
The Influence of Liquidity, Leverage, and Firm Size on Tax Aggressiveness (Case Study on Mining Companies Listed on the Indonesia Stock Exchange) Ramadanti; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1282

Abstract

This study aims to examine and provide empirical evidence on the influence of liquidity, leverage, and firm size on tax aggressiveness. The population in this study consists of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method used in this study is purposive sampling. Data collection methods include literature review and documentation. Descriptive statistical analysis and Structural Equation Modeling (SEM) based on components or variances, known as Partial Least Square (PLS), are used as methods to analyze the data. The software used in this study is SmartPLS. The results of this study indicate that liquidity does not affect tax aggressiveness, leverage does not affect tax aggressiveness, and firm size has a negative and significant effect on tax aggressiveness.
LITERASI KEUANGAN BAGI IBU-IBU PAPUA PELAKU USAHA PRODUK MINYAK KELAPA MURNI, KERIPIK, DAN NOKEN Falah, Syaikhul; Patma, Kurniawan; Waromi, Juliana
GLOBAL ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): November 2025, GLOBAL ABDIMAS
Publisher : Unit Publikasi Ilmiah Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51577/globalabdimas.v5i2.739

Abstract

Pelatihan literasi keuangan menjadi kebutuhan mendesak bagi pelaku usaha Virgin Coconut Oil (VCO), keripik, dan noken Papua karena mayoritas pelaku usaha mikro masih menghadapi keterbatasan dalam pengelolaan keuangan Rendahnya literasi keuangan masih menjadi tantangan serius bagi pelaku usaha mikro di Papua. Keterbatasan dalam pencatatan arus kas, penyusunan anggaran, serta perencanaan usaha berdampak pada keberlanjutan dan pertumbuhan usaha mereka. Pengabdian ini bertujuan meningkatkan literasi keuangan bagi pelaku usaha Virgin Coconut Oil (VCO), keripik, dan noken etnis Papua melalui pelatihan berbasis pendekatan partisipatif dan kontekstual dengan menggunakan modul ILO-GET AHEAD. Kegiatan dilaksanakan pada Mei–September 2025 di Kampung Kwadeware, Kabupaten Jayapura. Hasil pelatihan menunjukkan adanya peningkatan signifikan dalam pemahaman peserta terkait pencatatan keuangan sederhana, penyusunan anggaran, perencanaan usaha, serta strategi pemasaran. Selain itu, peserta terdorong membentuk kelompok usaha untuk memperkuat jaringan ekonomi lokal. Kesimpulannya, literasi keuangan yang disusun secara kontekstual dan responsif terhadap kebutuhan lokal terbukti efektif dalam memberdayakan pelaku usaha perempuan. Rekomendasi pengabdian menekankan pentingnya pendampingan berkelanjutan dan kolaborasi lintas sektor guna memperluas dampak program secara berkesinambungan.
Co-Authors Agustini, Maria Yosephine Dwi Hayu Agustinus Salle Agustinus Salle, Agustinus Andi Setiawan Cornelia Desiana Matani Damanik, Berlinda Shari Dian Junita Dewi Fitria, Zuhro Yatul Hary Darmawan Hastutie Noor Andriati Hesty Theresia Salle Juliana Waromi, Juliana Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Pangayow, Bill J.C Paru, Sara M. Pascalina V. S Sesa Paulus K. Allo Layuk Rama Soyan Arung Lamba Ramadanti Ramasoyan Ramasoyan Rudiawie Larasati Sagala, Febriana Sesa, Pascalina V.S. Siti Rofingatun Sutapa, Ignasisus Dwi Atmana Syaikhul Falah Victor Pattiasina Wijaya, Anthonius H Citra Wijaya, Anthonius Ho Citra Yohanes Cores Seralurin