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All Journal Future : Jurnal Manajemen dan Akuntansi Wikrama Parahita : Jurnal Pengabdian Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL LENTERA BISNIS Valid Jurnal Ilmiah Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Proceeding of National Conference on Accounting & Finance Indonesia Accounting Journal Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Tax and Accounting Jurnal Pasar Modal dan Bisnis Jurnal Ilmiah Akuntansi Peradaban Jurnal Ilmiah ASET Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Golden Ratio of Finance Management Journal of Economics Review (JOER) Journal of Community Service Bata Ilyas Journal of Accounting Jurnal Pengabdian Masyarakat dan Riset Pendidikan Advances in Managerial Auditing Research International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI Edumaspul: Jurnal Pendidikan Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Business Application Journal of Accounting and Business Education
Victor Pattiasina
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Elasticity Measurement Of Local Taxes And Charges In Forecast Of Own-Source Revenue (PAD) Of Provincial Government In Indonesia Muhammad Yamin Noch; Victor Pattiasina; Hafidz Arif Purwanto
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p13

Abstract

This research aims to measure the elasticity of local taxes and charges in the framework of Own-Source Revenue (PAD) forecasting of Provincial Government in Indonesia. By using Fully Modified Least Square (FMOLS) method, the result shows that long-term elasticity or local taxes growth of 0.865 is still under GRDP growth, in accordance with the growth of charges of 0.756 shows the same result. While short-term elasticity or local taxes stability of 0.568 gives an overview of local taxes that is not sensitive to changes in GRDP, while the stability of charges of 2.704 shows the result is sensitive to changes in GRDP, however the value of stability is not supported sufficient significance so that the sensitivity factor of PAD is influenced by factor in beyond that. Forecasting result using the model in 2013, both local taxes and charges show better result than actual forecasting shown with smaller Revenue Forecast Error (RFE) value. Keywords: local taxes, local charges, FMOLS, RFE
Moderating Effect of Good Governance on Determinants of the Quality Region Government Financial Reports Victor Pattiasina; Muhamad Yamin Noch; Muhammad Ridwan Rumasukun; Yohanes Cores Seralurin; Eduard Yohannis Tamaela
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p09

Abstract

The purpose of this study was to analyze the effect of Accrual-Based Government Accounting Standards (GAS) implementation, apparatus competence and the role of internal audit on the quality of local government financial statements with good governance as a moderating variable. This type of research is ekspanatory research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totalling 91 auditors. The technique for determining the sample was by using purposive sampling with the final sample was 74 respondents. Hypothesis testing uses multiple regression analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of accrual-based GAS has an positive dan significant effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial reports, the role of internal audit does not affect the quality of local government financial reports, good governance as a moderating variable can moderate the relationship between accrual-based GAS implementation. Keyword: Accrual-Based GAS Application; Apparatus Competence; Internal Audit Role; Good Governance; Financial Report Quality
Increased Tax Avoidance By Leverage Through Corporate Social Responsibility Disclosure Victor Pattiasina; Fajar Rina Sejati; Muhamad Yamin Noch; Muhamad Aldrin Akbar; Septyana Prasetyaningrum; Nur Fitriani Nugrohowati; Eduard Yohannis Tamaela
E-Jurnal Akuntansi Vol 31 No 2 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i02.p18

Abstract

This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.
ANALISIS PERENCANAAN PENGANGGARAN APBD PEMERINTAH Muhammad Imam Gazali; Ikbal Ikbal; Victor Pattiasina; Ika Agustina; Eljawati Eljawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1586

Abstract

The purpose of this study is to determine and analyze the government's APBD budget planning. This research approach collects data through literature studies, which involve reading literature from various sources including books, reports, articles, and journals using qualitative and deductive approaches. The findings in this study are that there are several stages in APBD budget planning, including the preparation of planning documents consisting of RPJPD, RPJMD, and RKPD, preparation of KUA and PPAS, preparation of RKA-SKPD, budget implementation, and administration and accountability. The effectiveness of APBD budget planning is highly dependent on the quality of planning documents, synchronization between documents (RPJPD, RPJMD, RKPD, and KUA-PPAS), internal control and supervision systems, and the commitment of regional heads to good governance. This is the main key to realizing good regional financial governance and sustainable regional development.
ABNORMAL RETURN SAHAM DAN TRADING VOLUME ACTIVITY SEBELUMDAN SESUDAH KEBIJAKAN COUNTERCYCLICAL PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Willyan Lasano, Marcellino; Ali, Iqbal M Aris; Noch, Muhamad Yamin; Pattiasina, Victor; Tamaela, Eduard Yohanis
Journal of Economics Review (JOER) Vol. 1 No. 1 (2021): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

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

Abstract

Tujuan Penelitian ini adalah untuk membedah korelasi antara Abnormal Return dan Aktivitas Volume Perdagangan sebelumnya, kemudian setelah fakta POJK nomor 11 tahun 2020 dan POJK nomor 14 tahun 2020. Strategi pengujian menggunakan Puposive Sampling. Uji eksplorasi mutlak adalah 51 organisasi di bidang moneter yang tercatat di BEI. Pengujian teori yang digunakan adalah Wilcoxon Signed Ranks Test dengan menggunakan SPSS. Hasil menunjukkan bahwa ada perbedaan yang signifikan penting dalam pengembalian yang tidak biasa sebelumnya, kemudian setelah fakta strategi kontra-siklus, sementara pertukaran tindakan volume tidak menunjukkan perbedaan yang signifikan
SOSIALISASI PEMBUKUAN AKUNTANSI SEDERHANA PADA USAHA MIKRO, KECIL, DAN MENENGAH Upik Djaniar; Saprudin, Saprudin; Victor Pattiasina; Muhammad Rispan Affandi; Ilfi Rahmi Putri
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i6.11580

Abstract

Tata kelola pembukuan akuntansi adalah kerangka kerja, aturan, dan prosedur untuk memastikan pencatatan, pelaporan, dan pengelolaan keuangan yang akurat, transparan, dan akuntabel, serta sesuai dengan peraturan yang berlaku. Ini melibatkan penetapan kebijakan, pemisahan keuangan pribadi dan usaha, pencatatan semua transaksi (pemasukan dan pengeluaran), dan penyusunan laporan keuangan yang akurat untuk mendukung pertumbuhan bisnis yang berkelanjutan. Tujuan kegiatan ini adalah memberika informasi kepada wirausaha usaha mikro, kecil, dan menengah (UMKM) mengenai pembukuan akuntansi sederhana. Kegiatan ini berupa sosialisasi mengenai pembukuan akuntansi sederhana pada usaha mikro, kecil, dan menengah (UMKM). Penyampaian materi sosialisasi dilakukan dengan cara ceramah dan demonstrasi. Hasil kegiatan menunjukkan bahwa strategi terdiri dari pencatatan transaksi secara konsisten, pemisahan rekening bisnis dan pribadi, dan pengkategorian yang jelas.
Effect Of Professional Competence And Skepticism On Audit Quality At The Papua Provincial Inspectorate Z. D. Siahay, Adolf; C. Seralurin, Yohanes; Triayu Ervina, Melisa; Pattiasina, Victor
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.44205

Abstract

This study aims to investigate the effect of professional competence and skepticism on audit quality at the Papua Provincial Inspectorate. The research population consists of 32 auditors working in the Papua Provincial Inspectorate Office with a minimum of 2 years of service, auditing experience, and a final education level of S1. Questionnaires were used to collect primary data from the respondents. The data was analyzed using multiple linear regression analysis in SPSS 26. The results indicate that both professional competence and skepticism have a significant positive effect on audit quality, as confirmed by the t-tests. The study contributes to the understanding of factors influencing audit quality and can serve as a reference for future research on the topic. Kata Kunci : competence, professional skepticism, audit quality
Skeptisme profesional sebagai pemoderasi hubungan pemahaman-pemahaman kode etik auditor, time pressure, dan independensi terhadap kemampuan auditor mendeteksi kecurangan Sutisman, Entar; Pattiasina, Victor; Sutisna, Entis; Ponto, Sahrul; Kusuma, Frendy
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemahaman kode etik, time pressure, independensi, kode etik terhadap kemampuan auditor mendeteksi kecuragan dengan skeptisme sebagai variabel moderasi. Populasi dalam penelitian ini seluruh auditor yang bekerja pada Badan Pemeriksa Keuangan (BPK) Jayapura yang beralamat di jalan Balaikota No. 2, Entrop, Jayapura Selatan. Jumlah populasi yaitu 83 auditor dari 120 pegawai yang berkerja pada Badan Pemeriksa Keuangan (BPK) Jayapura, sampel yang digunakan sebanyak 83 responden yang bekerja sebagai auditor. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi moderasi dengan basis teknik uji statistik t dan koefisien determinasi dengan bantuan sofware SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pemahaman kode etik, time pressure auditor berpengaruh secara positif dan signifikan terhadap kemampuan auditor mendeteksi kecurangan. independensi berpengaruh negatif dan tidak signifikan terhadap kemampuan auditor mendeteksi kecurangan. Skeptisme Profesional dapat memoderasi (memperkuat) pengaruh time pressure dan independensi terhadap kemampuan auditor mendeteksi kecurangan. Akan tetapi skeptisme profesional tidak dapat memoderasi (memperlemah) pengaruh pemahaman kode etik auditor terhadap kemampuan auditor mendeteksi kecurangan.
Analysis of Financial Performance at PT Semen Indonesia (Persero), Tbk Listed on the Indonesia Stock Exchange Junaedy, J.; Pattiasina, Victor
Golden Ratio of Finance Management Vol. 3 No. 1 (2023): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v3i1.311

Abstract

This study aims to determine the financial performance of PT Semen Indonesia (Persero), Tbk listed on the Indonesia Stock Exchange (IDX) based on profitability ratios during the 2020-2022 period. The type of data used in this study is quantitative data, namely data in the form of numbers or numbers. Quantitative data serves to determine the number or magnitude of an object to be studied. In this study, the quantitative data is the company's financial statements. The data source used in this research is secondary data, namely all data collected through library research and company data in the form of documents that can support writing. The analysis technique used to determine the company's financial performance in this study is the profitability ratio, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Asset (ROA), and Return on Equity (ROE). The results of this study indicate that in general the company's financial performance based on profitability analysis is not efficient and not good. This is because the level of profitability is not stable so that it has decreased in three consecutive years and is still below the industry average. Thus, the company has not been able to manage its capital efficiently in generating profits.
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.
Co-Authors Adolf Z. D. Siahay Agustinus Numberi Akbar, Mohammad Aldrin Ali, Iqbal M Aris Amena Sibghatulla Amila Syaliha Amimah Qodari Aminu, Abdullah Andarias Patiran Andarias Patiran Andarias Pattiran Apriliani, Rina arjang Badriatul Mawadah Bonsapia, Melyanus Bunga Dahlia Bustanul Ulum C. Seralurin, Yohanes Christine Riani Elisabeth Dian Widyantini Dini Haryati Donny Dharmawan Donny Dharmawan Dwi Septa Rini Dyla Rahmayani Eduard Yohannis Tamaela Elisabeth, Christine Riani Eljawati Eljawati Entar Sutieman Entar Sutisman Entar Sutisman Entar v Entis Sutisna Fauzi Febriani Febriani Ferdinandus, Leonora Fitria, Zuhro Yatul Fredy Olimsar Gomies, Stevanus J. Hafidz Arif Purwanto Harry A. Tuhumury Harun Tampubolon Hatuwe, Rahma Satya Masna Heluka, Rosen Ika Agustina Ikbal Ikbal Inggrit Thelma Walesasi Iqbal M Aris Ali Irmah Halimah Bachtiar Ismail R. Noy Junaedy, J. Kefi, Darwin Y. Khusnul Khotimah Kurniawan Patma Kurniawan Patma Kusuma, Frendy Kutanggas, Willyam La Ode Marih Maha Martabar Mangatas L Mangatas L, Maha Martabar Marcellino Willyan Lasano Marihi, La Ode Mathilda Adolfina Gebze Mawadah, Badriatul Melisa Triayu Ervina Melyanus Bonsapia Melyanus Bonsapia Melyanus Bonsapia Mertua Agung Durya, Ngurah Pandji Milcha Handayani Milcha Handayani Tammubua Milcha Handayani Tammubua Mohamad Ridwan Rumasukun Mohammad Aviciena Taufiqurrahman Mohammad Rizky Yahya Muhamad Aldrin Akbar Muhamad Ridwan Pasolo Muhamad Yamin Noch Muhamad Yamin Noch Muhammad Amin Muhammad Imam Gazali Muhammad Ridwan Rumasukun Muhammad Rispan Affandi Muhammad Yamin Noch Muji Lestari Muslim Muslim Musran Munizu Musran Munizu Nopianti, Rina Noy, Ismail R Nur Choirul Afif Nur Fadillah indah P Nur Fitriani Nugrohowati Nurul Ana Mutmainnah Pasolo, Muhamad Ridwan Patiran, Andarias Patiran, Andarias Paulus K. Allo Layuk Poeh, Melda M. Putri, Ilfi Rahmi Putri, Rahmatia Eka Rahel Ta’dung Rahmatia Eka Putri Ramadanti Ratih Puspitasari Resa Iriani Ringa, Maria B. Ronald Sinyo Noriwary Rosen Heluka Rudiawie Larasati Sahetapi, Stella Y. Sahrul Ponto Saling, Saling Samalua Waoma Sandra Putri Ningrum Ngau Saprudin Saprudin, Saprudin Saut Maruli Tua Pandiangan Septyana Prasetyaningrum Siti Aisyah Siti Aisyah Stevanus J. Gomies Sulaiman Efendi Siregar Sumartono, Sumartono Suratminingsih Suratminingsih Suratminingsih, Suratminingsih Surijadi, Herman Sutieman, Entar Suwandi, Prastika Tjeng Syaliha, Amila Tahalele, Marie C. Tammubua, Milcha Handayani Teguh Prakoso Temalagi, Selva Triayu Ervina, Melisa Tuhumury, Harry Ulum, M Bustanul Ulydhatul Ismiyana Upik Djaniar Wa Ode Maharani Watimena, Muhammad Amin Willyan Lasano, Marcellino Yaya Sonjaya Yohanes C. Seralurin Yohanes C. Seralurin Yohanes Cores Seralurin Yohanes Cores Seralurin Yohanes Cores Seralurin Zakaria, Zakaria