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All Journal BJRA (Bongaya Journal of Research in Accounting) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JAKED Jurnal Akuntansi, Audit dan Aset (AAA) 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
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 Social Sciences Other

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Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator (Case Study on Motor Vehicle Taxpayers in Keerom Regency) Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Larasati, Rudiawie
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5616

Abstract

This study aims to test and empirically analyze the Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator with a Study on Motor Vehicle Taxpayers in Keerom Regency. The data collection method is by the survey method; data is collected from 100 respondents who are motor vehicle taxpayers in Keerom Regency. Data was analyzed using partial least square analysis using warpPLS software. The findings indicate that taxpayer compliance costs significantly influence compliance, while moral obligation, love of money, and tax understanding show no direct effect. Additionally, public service accountability moderates the relationship between compliance costs and tax understanding with compliance yet fails to moderate the impact of moral obligation and love of money, highlighting selective moderating roles within taxpayer compliance dynamics. This research enhances the literature on how taxpayer behaviour and knowledge affecting taxpayer compliance, and especially how public service accountability plays important role in moderating determinants of motor vehicle taxpayer compliance.   It also highlights the need for government efforts to strengthen transparency, efficiency, and fairness in vehicle tax payment services, thereby fostering higher trust and willingness to comply.
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi District, North Biak, Biak Numfor Regency) Maylen K.P Kambuaya; Klara Wonar; Fadly Yizhar; Rian Noviani Solissa; Elend Fransiska
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 9 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i9.1746

Abstract

This study aims to analyze the influence of clarity of budget targets, reporting systems and competencies of village apparatus on the accountability of village fund management. The population is 8 villages in Yawosi District, Biak Numfor Regency. The sample of this study amounted to 168 respondents using the purposive sampling method. The data analysis technique used is Structural Equation Modeling (SEM) Part Least Square (PLS). The results of this study show that the clarity of budget targets and the internal control system have a positive effect on the accountability of village financial management, while the financial accounting system and the competence of village officials have no effect on the accountability of village financial management.
Hybrid Bayesian and Machine Learning for Profitability Prediction in LQ45 Firms Junita Silele; Maylen Kambuaya; Hesty Theresia Salle; Ulfah Muslimin; Annisa Fitriah Mudassir; Bill Pangayow
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4283

Abstract

Understanding the drivers of firm profitability is essential for companies in emerging markets, where structural uncertainties and competitive pressures often shape financial performance. This study investigates how four core financial ratios: current ratio (CR), debt-to-asset ratio (DAR), net profit margin (NPM), and total asset turnover (TATO), influence return on assets (ROA) among LQ45 firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using 80 firm-year observations, the analysis applies a hybrid approach combining Bayesian regression, which captures parameter uncertainty, with XGBoost-SHAP to enhance interpretability and detect nonlinear patterns. The Bayesian posterior estimates indicate that TATO has the strongest effect on profitability (? = 0.072, 95% CI: 0.041–0.101), while DAR shows a moderate positive influence (? = 0.018, 95% CI: 0.005–0.032). NPM demonstrates a weaker but still positive contribution (? = 0.009, 95% CI: 0.001–0.018), whereas CR exhibits a non-significant effect (? = –0.002, 95% CI: –0.010–0.006). Numerically, a 10% increase in TATO corresponds to an estimated 0.7% rise in ROA, underscoring the central role of operational efficiency in shaping firm profitability. These findings reinforce the Resource-Based View and Trade-Off Theory and highlight the value of hybrid analytical frameworks for improving the interpretability and robustness of profitability models in emerging markets.
Co-Authors Adolf Z. D. Siahay Agustin, Shintya Agustinus Salle Agustinus Salle, Agustinus Annisa Fitriah Mudassir Bill Pangayow Bleskadit, Novalia H. Cornelia Matani Elend Fransiska Elsyan Rienette Marlissa 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 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 Westim Ratang Wonar, Klara