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All Journal BJRA (Bongaya Journal of Research in Accounting) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Ilmiah Akuntansi Kesatuan Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JAKED International Journal of Community Service Jurnal Akuntansi, Audit dan Aset (AAA) Golden Ratio of Finance Management The Community Engagement Journal International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Jurnal Indonesia Sosial Teknologi The Eastasouth Management and Business Journal of Social Science Indo-Fintech Intellectuals: Journal of Economics and Business Celebes Journal of Community Services

Maylen K.P. Kambuaya

Universitas Cenderawasih, Jayapura, Papua, Indonesia

Author-ID : 3650936

Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Pada Kabupaten Keerom) Sopamena, Gracelia Christi; Kambuaya, Maylen K Petra; Arunglamba, Rama Soyan
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.46

Research is intended to measure the effect of reporting the financial area and accessibilitiesfinancial report against the user information about the financial area ie Parliament, employees ofthe inspectorate, and society. This analysis uses two variables: the dependent variable or the userof regional and independent financial information or presentation of regional financial statements.The sample of this research is the Keerom Regency DPRD as the main user of financial reports,Keerom Regency Inspectorate employees, Keerom Regency BAPPEDA employees, and theProvincial BPK. Samples were done by using the snowball method. This research is a quantitativestudy with a sample size of 83. Data was obtained through a questionnaire distributed directly tothe DPRD, inspectorate employees, BAPPEDA, and BPK employees. The analytical method used inthis research is the Partial Least Square (PLS) method.The results of this study indicate that: 1. The presentation of regional financial statements has asignificant effect on the use of regional financial information. 2. Regional Financial Accessibilitydoes not have a significant effect on the Use of Regional Financial Information. 3. SimultaneousPresentation of Regional Financial Statements and Regional Financial Accessibility Affect the Useof Regional Financial Information.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i4.173

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.

Pengaruh Profesionalisme dan Etika Profesi terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan Maylen K. P. Kambuaya
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 1 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.209 KB)

Penelitian ini bertujuan untuk mengetahui Pengaruh Profesionalisme dan Etika Profesi terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan. Penelitian ini menggunakan desain studi korelasional dengan instrumen kuesioner. Metode analisis yang digunakan adalah regresi linier berganda. Populasi dalam penelitian ini adalah 80 auditor yang bekerja di BPK RI Perwakilan Sulawesi Selatan. Teknik pengambilan sampelnya, non probability sampel yang merupakan teknik pengambilan sampel yang tidak memberikan peluang sama untuk dipilih menjadi sampel. Makanya dari 80 responden, terpilih 50 responden untuk menerima kuesioner, dan yang kembali hanya 35 kuesioner. Sisanya sebanyak 15 kuesioner, tidak kembali. Hasil penelitian ini menunjukkan bahwa, Profesionalisme, dan Etika Profesi berpengaruh terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan.. Variabel Etika profesi merupakan variabel yang paling dominan pengaruhnya terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Provinsi Sulawesi Selatan.

Penerapan Analisis Standar Belanja Bagi Pengawas Internal Pemerintah Daerah Maylen P. Kambuaya; Hastutie Noor Andriati
The Community Engagement Journal Vol 3, No 2 (2020)
Publisher : UNIVERSITAS CENDERAWASIH

Training "Preparation Of Spending Standard Analysis Model (Asb) In Waropen District", which aims to know the fairness of financial budget and determine the model of analysis of spending standards that meet the fairness of education and training activities in the Waropen District Device Organization. The method used in this study is by approaching the cost performance of activities (ABC) and simple regression approach. While the data used is secondary data, in the form of existing activities of local government in the current year (in the form of Draft Budget Work or Budget Implementation Document - Regional Work Equipment Unit) and also secondary data in the form of unit price standards. Proposed budgets that do not comply with the ASB will be analyzed or revised according to the established standards. The draft APBD is prepared based on the results of an assessment of the proposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis of Spending Standards is expected to hold effective and efficient budget management and accountability of local governments that will later materialize good governance. Based on the explanation above, it appears that the existence of a standard analysis of shopping is a must. Without the analysis of spending standards, the APBD proposed by each SKPD will tend not to comply with the budget standards. As a result, the preparation of performance-based budgets that are expected to be able to improve the performance, efficiency, effectiveness, and accountability of local governments.

Persepsi Kemudahan Dan Persepsi Kegunaan Terhadap Kepatuhan Wajib Pajak Dimediasi Oleh Penggunaan E-Filing Eva Stevanny Abuur; Maylen K. P Kambuaya; Hesty Theresia Salle
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.v17i2.2585

This study aims to test the Effect of Perceived Ease, Perception of Usefulness on Taxpayer Compliance in submitting Annual Tax Returns with the Use of E-Filing as an Intervening Variable. This research uses a quantitative approach. Data collection was carried out using the Purposive Sampling technique. The data used are primary data obtained by distributing questionnaires. The subjects in this study are taxpayers who have an TIN. The sample used in this study was 100 respondents. The data analysis technique uses Non Probalility Sampling which is a technique that does not provide the same opportunity for each element or member of the population to be selected to be sampled with the help of using the SMARTPLS version 3.0 program. The results of this study are The Perception of Ease has a positive and significant effect on the Taxpayer's Propriety, the Perception of Usefulness has a positive and significant effect on The Compliance of The Mandatory The use of e-filing has a positive and significant impact on Taxpayer Compliance, the Perception of Ease has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing and the Perception of Usefulness has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing.

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.

ANALISIS PENGELOLAAN DANA PEMERINTAH DAERAH DAN KINERJA KEUANGAN PT BANK PAPUA Resubun, Hyronimuz Marthin; Siahay, Adolf Z.D; Kambuaya, Maylen K.P
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7 No 3 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v7i3.2492

Bank Pembangunan Daerah (BPD) Papua merupakan suatu kesatuan yang tidak terlepas dengan perekonomian daerah. Hubungan ini terlihat dari nama daerah asal yang selalu melekat pada tempat BPD didirikan. Lahirnya BPD Papua difungsikan sebagai agen pendorong pembangunan di daerah (regional agent of development). BPD Papua diarahkan untuk menopang pembangunan infrastruktur, UMKM, pertanian, dan kegiatan ekonomi lainnya melalui aktivitasnya sebagai lembaga intermediasi dalam rangka pembangunan daerah. BPD Papua dituntut tetap memainkan peran dalam memberikan fasilitas dana pembangunan daerah, baik proyek investasi maupun modal kerja. Data yang digunakan pada penelitian ini adalah data primer dan sekunder yang diperoleh Annual Report Bank Papua dari tahun 2020 - 2021 yang sudah dipublikasi berupa laporan keuangan. Laporan Tahunan PT Bank Pembangunan Daerah Papua (â€œBank Papuaâ€) tahun 2021 ini memuat pernyataan kondisi keuangan, hasil operasi, kebijakan, proyeksi, rencana, strategi, serta tujuan Bank Papua yang digolongkan sebagai pernyataan ke depan dalam pelaksanaan perundang-undangan yang berlaku, kecuali hal-hal yang bersifat historis.

Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap UMKM Dalam Pencairan Tunggakan Pajak Agustin, Shintya; Kambuaya, Maylen K. P; Paru, Sara
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

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

This research aims to see the effectiveness of tax collection with warning letters and forced letters against MSMEs in disbursing tax arrears. This research was conducted at KPP Pratama Jayapura. Data collection in this research used interviews conducted by one of the tax officials from the billing section and secondary data obtained from KPP Pratama Jayapura. This research uses a descriptive method with a quantitative approach. The sample used in this research is tax collection with warning letters and forced letters for 2018-2022. The data analysis technique is by using Effectiveness Ratio calculations and Descriptive Analysis using IBM Statistics 25. Based on the results of research using effectiveness ratio calculations, it shows that tax collection using warning letters and forced letters from 2018 to 2022 at KPP Pratama Jayapura is said to be ineffective. This is because the percentage rate of tax collection by warning letters or forced letters at KPP Pratama Jayapura is no more than 60%.

Co-Authors A. Issan, Whydia Adolf Z. D. Siahay Agustin, Shintya Agustinus Salle Agustinus Salle, Agustinus Annisa Fitriah Mudassir Arius Kambu Bill Pangayow Bleskadit, Novalia H. Cornelia Matani Elend Fransiska Eva Stevanny Abuur Fadly Yizhar Fatma Yunus Hallatu, Cindy W. C. Halomoan Hutajulu Hastutie Noor Andriati Hesty T. Salle Hesty Theresia Salle Hesty Theresia Salle Juliana Waromi, Juliana Junita Silele Kambuaya, Quincy Kiriwenno, Jems Kurniawan Patma Layuk, Paulus K. Allo M. Tandililing, Elia Maniagasi, Rheinhard Calvin Marisan, Alfius Warner Yores Marlissa, Elsyan R. Meinarni Asnawi, Meinarni Murib, Anan Novi Trihadi Paru, Sara Pascalina Sesa Pascalina V. S Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Rama Soyan Arung Lamba Resubun, Hyronimuz Marthin Rosalin Ledi Diana Anauw Rudiawie Larasati Sara Marlyn Paru Sesa, Pascalina V.S. Siti Rofingatun Solissa, Rian Noviani Sopamena, Gracelia Christi Syaikhul Falah Tandililing, Elia M. Ulfah Muslimin Ulukyanan, Sindi V.S Sesa, Pascalina Wenda, Lukas Westim Ratang Wonar, Klara

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