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All Journal Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Ekonomika dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Humanities Education and Social Sciences Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Eduvest - Journal of Universal Studies Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Oematan, Herly M
Nusa Cendana University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Social Sciences Other

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PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN KEWAJIBAN PERPAJAKAN PADA KPP PRATAMA ATAMBUA Kehi, Kresensia Aprinia; Sarlin P. Nawa Pau; Herly M. Oematan
Journal of Innovation Research and Knowledge Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk melihat pengaruh kesadaran wajib pajak , pemahaman peraturan pajak, dan sanksi pajak terhadap kepatuhan kewajiban perpajakan.Penelitian ini menggunakan data primer dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah wajib pajak yang terdaftar pada KPP Pratama Atambua, dengan jumlah sampel 100 orang yang diambil menggunakan rumus solvin. Teknik analisis data yang digunakan adalah analisis kuantitatif dengan menggunakan uji validitas, uji reliabilitas, analisis regeresi linear berganda, uji asumsi klasik, uji multikolinearitas, uji heterokedastisitas, uji normalitas, uji t, uji F dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa kesadaran wajib pajak pemahaman peraturan pajak, dan sanksi pajak berpengaruh terhadap kepatuhan kewajiban perpajakan pada KPP Pratama Atambua.
KEARIFAN LOKAL SEBAGAI SIMBOL DALAM PENYUSUNAN APBDes PADA DESA RINDI DI KABUPATEN SUMBA TIMUR Praing, Yosua Dongga Landu; Muga, Maria P. L; Oematan, Herly M
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3905

Abstract

Abstract. This study aims to describe the local wisdom of Nyungga daingu ku pahadanya na tana ngiapa ndedinggu and determine the role of this local wisdom as a symbol in the preparation of Village Budget Allocation (APBDes) in Rindi Village, East Sumba Regency. Theemethod used is qualitative descriptive with an ethnographic approach involving the village government officials, traditional leaders, and tribal chiefs as informants. The study focuses on the local wisdom of Nyungga daingu ku pahadanya na tana ngiapa ndedinggu, which is used as a symbol in the preparation of Village Budget Allocation (APBDes) in Rindi Village, Rindi Sub-district, East Sumba Regency. Data collection techniques include interviews, observations, and documentation, which were analyzed using NVivo 12 software with Miles and Huberman's analysis techniques. Theeresults of this study indicate that the local wisdom of, used as a symbol in the preparation of Village Budget Allocation (APBDes), reflects the commitment and seriousness of the comm Nyungga daingu ku pahadanya na tana ngiapa ndedinggu unity and village government in developing the area and achieving village prosperity. Abstrak. Penelitiannini bertujuan untuk mengetahui dan menjelaskan kearifan lokal Nyungga daingu ku pahadanya na tana ngiapa ndedinggu dan mengetahui peran kearifan lokal tersebut sebagai simbol dalam penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Desa Rindi di Kabupaten Sumba Timur.mMetode yang digunakan adalah deskriptif kualitatif dengan pendekatan etnografi yang melibatkan perangkat pemerintah Desa Rindi, tokoh adat, dan para kepala suku sebagai informan. Penelitian ini berfokus pada kearifan lokalNyungga daingu ku pahadanya na tana ngiapa ndedinggu yang dijadikan sebagai simbol dalam penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Rindi, Kecamatan Rindi, Kabupaten Sumba timur, dengan menggunakan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi yang dianalisis menggunakan software NVivo 12 dengan teknik analisis Miles dan Huberman.hHasil penelitian ini menunjukkan bahwa kearifan lokal Nyungga daingu ku pahadanya na tana ngiapa ndedinggu yang dijadikan sebagai simbol dalam penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) mencerminkan komitmen dan keseriusan dari masyarakat dan pemerintah desa dalam membangun wilayah dan mewujudkan kesejahteraan desa.
Pengaruh Audit Fee dan Audit Tenure terhadap Kualitas Audit: Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Devi Natalia Tlonaen; Herly M. Oematan; Junita Cestilia Nenabu
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5010

Abstract

This study aims to examine the effect of audit fee and audit tenure on audit quality in infrastructure companies. This research employs a quantitative method, with audit fee and audit tenure as independent variables, and audit quality as the dependent variable. Secondary data were obtained from the Indonesia Stock Exchange (IDX) for the period 2021–2023. The study used a sample of 36 observations selected through purposive sampling. The data analysis method used is multiple linear regression. The results show that audit fee has no significant effect on audit quality, meaning that the amount of compensation paid for audit services does not determine the level of audit quality produced. Audit tenure also has no significant effect on audit quality, indicating that the length of the relationship between the auditor and the client does not directly influence the quality of the audit. Therefore, both audit fee and audit tenure, whether partially or simultaneously, do not have a significant effect on audit quality.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan pada Rumah Sakit Umum Daerah Ruteng Flaviana Maria Rosari Edison; Herly M. Oematan; Junita Cestilia Nenabu
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5012

Abstract

This study aims to analyze the effect of the implementation of a regional financial accounting system, human resource competency, and the utilization of information technology on the quality of financial reports at Ruteng Regional General Hospital (RSUD). The background of this research is based on the increasing demands for public accountability in the government sector, including RSUD. This study used a quantitative approach, with a population of 45 employees at Ruteng Regional General Hospital and a sample of 30 employees selected using a purposive sampling technique: employees working in the finance subdivision of Ruteng Regional General Hospital and employees working in the Planning, Evaluation, and Reporting subdivision. The results indicate that the implementation of a regional financial accounting system and the utilization of information technology have a significant impact on the quality of financial reports. Meanwhile, human resource competency does not have a significant impact on the quality of financial reports. In conclusion, the quality of financial reports at Ruteng Regional General Hospital is influenced by the regional financial accounting system and the utilization of information technology, while human resource competency has no significant impact.
Co-Authors Abdian Tunu Adelheid Moi Siba Alycia Rika Fangidae Andreas Christian Louk Angelia Trisna Beka Angi, Yohana F. Angi, Yohana Febiani Anthon S.Y. Kerihi Anthon Simon Y. Kerihi Arthana, I Komang Christi Windya, Yemima Eka Cynthia Adam Dethan, Minarni A. Devi Natalia Tlonaen Elis Seubelan Erwinda Novelania Meo Fetomalae, Michael Anjelo Filipus Argentano Guntur Suryaputra Flaviana Maria Rosari Edison G. Tefa, Siprianus Junita Cestilia Nenabu Kehi, Kresensia Aprinia Linda Lomi Ga Mangu, Bonivasia Julita Minarni A. Dethan Minarni A. Dethan Minarni Anaci Dethan Muga, Maria P. L Oy, Maria Theresia Dhongo Praing, Yosua Dongga Landu Rafael, Sarinah Joyce Margaret Sarlin P. Nawa Pau Sarlin Paleina Nawa Pau Seran, Maria Marleni Mawar Tamar I. M Bire Kire Tunti, Maria Elerina Douk Violet Permatasari Naimuti Wihelmina Indut Yemima Eka Christi Windya Yohanes Calvin Nuwa Yohanes Demu