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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
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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Peningkatan Literasi Keuangan dan Kompetensi Akuntansi Dasar Pada Kelompok Tani Kampung Waibron KP Kambuaya, Maylen; M. Tandililing, Elia; Rofingatun, Siti; Sesa, Pascalina V.S.
The Community Engagement Journal Vol 8 No 2 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i2.5096

Abstract

This community service activity aims to provide financial education and enhance basic accounting competencies through two forms of mentoring: calculating Cost of Goods Sold (COGS) and recording simple cash flows for the Farmer Group in Waibron Village, West Sentani District. Through a participatory approach, the program encourages the Farmer Group to be able to calculate production costs incurred, determine selling prices, and record business income and expenses sustainably. The methods used in this activity include observation, interviews, socialization, and hands-on practice in calculating COGS and recording cash flows. With the implementation of this mentoring program, the Farmer Group in Waibron Village is expected to improve their understanding and competencies in managing their business sustainably, foster awareness of organizing their business from an early stage, and support the creation of sustainable economic cycles among farmers. Keywords: Accounting, Cost of Goods Sold, Cash flows
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.
The Effect of Financial Risk Analysis on Sustainable Village Development in Jayapura Regency Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Marisan, Alfius Warner Yores
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5086

Abstract

This study examines the management of village funds as a strategic policy of the Indonesian government to accelerate rural development and improve community welfare following the enactment of Law Number 6 of 2014 concerning Villages. The increasing allocation of village funds has created challenges related to financial risk management, particularly the risk of fraud caused by weak internal controls, limited transparency, and low community participation. Therefore, this research aims to analyze the effect of financial risks, namely fraud and corruption risk, liquidity risk, compliance risk, and operational risk, on sustainable village development. The study employs a mixed quantitative and qualitative approach with an associative design to test causal relationships between variables. Data were collected through offline questionnaires distributed to village apparatus in Sentani District (Hinekombe), East Sentani District, West Sentani District, and Waibu District in Jayapura Regency. Data analysis was conducted using Partial Least Squares (PLS) with SmartPLS software and supported by textual analysis using Voyant Tools. The findings reveal that fraud and corruption risk negatively and significantly affect sustainable village development, while liquidity and compliance risks show no significant influence. Operational risk demonstrates a positive and significant effect. The study concludes that improving institutional capacity, transparency, and community participation is essential to support sustainable village development.
Optimizing APBD Budget Administration and Expenditure Accountability for Strengthened Accountable Regional Financial Governance in Jayawijaya Regency Wenda, Lukas; Kambu, Arius; Kambuaya, Maylen K. P.; Salle, Agustinus; Ratang, Westim; Waromi, Juliana
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2156

Abstract

Accountable regional financial management is a fundamental prerequisite for achieving good governance, particularly in regions with limited infrastructure and institutional capacity such as Jayawijaya Regency. Although regulations and information systems have been established, the practices of budget administration and expenditure accountability still face various challenges that potentially hinder the effectiveness of budget management. This study aims to analyze the actual condition of budget administration and expenditure accountability of the Regional Revenue and Expenditure Budget (APBD), identify the constraints encountered, and formulate optimization strategies for regional financial management in Jayawijaya Regency. This research employs a qualitative approach with a descriptive research design. Data were obtained from informants selected through purposive sampling, consisting of officials and technical staff from the Regional Financial and Asset Management Agency, the Inspectorate, and related Regional Apparatus Organizations in Jayawijaya Regency. The results indicate that budget administration and expenditure accountability have not been optimally implemented, as reflected in administrative delays, inconsistencies in documentation, and uneven utilization of financial information systems. The main constraints include limited human resource capacity, weak inter-unit coordination, and differing interpretations of regulations. The implications of this study highlight the importance of strengthening personnel capacity, standardizing procedures, optimizing information systems, and enhancing the role of internal supervision and leadership in promoting more transparent and accountable regional financial governance.
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 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