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Yaya Sonjaya
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Dan Sistem Pengendalian Internal Terhadap Pengelolaan Dana Desa di Kabupaten Keerom Maji, Rusta; Zakaria, Zakaria; Pasolo, Fahrudin; Noch, Muh Yamin; Sonjaya, Yaya
SEIKO : Journal of Management & Business Vol 7, No 1 (2024): January - June
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6289

Abstract

Penelitian ini bertujuan untuk mengkaji dampak transparansi, akuntabilitas, partisipasi masyarakat, dan pengendalian internal terhadap pengelolaan dana desa pada Distrik di Kabupaten Keerom. Populasi dalam studi ini adalah sebanyak 91 Desa di 11 Distrik dilingkungan Pemerintah Daerah Kabupaten Keerom Provinsi Papua. Dari hasil penyebaran kuesioner jumlah digunakan dalam penelitian ini sebanyak 67 responden atau sebesar 73,63% dari jumlah populasi. Sumber data penelitian ini adalah data primer yang diperoleh dari hasil jawaban para responden kemudian diukur dengan menggunakan skala Likert. Data yang telah dikumpulkan akan dianalisis melalui beberapa tahapan pengujian. Tahap pertama adalah melakukan uji statistik dekriptif. Tahap kedua adalah uji isntrument data penelitian (uji validitas, uji reliabilitas). Tahap ketiga adalah uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas). Tahap keempat adalah menguji seluruh hipotesis yang diajukan dalam penelitian ini dan akan dibuktikan melalui uji parsial (uji t), uji simultan dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa keempat variabel yang diteliti dalam penelitian ini secara keseluruhan memberikan kontribusi yang penting terhadap peningkatan pengelolaan dana desa di Kabupaten Keerom. Implikasi dari hasil penelitian ini memberikan kontribusi penting bagi perbaikan pengelolaan dana desa di Distrik Kabupaten Keerom dan konteks serupa lainnya. Kata Kunci: Transparansi; Akuntabilitas; Partisipasi Masyarakat; Sistem Pengendalian Internal.
Kinerja Keuangan dan Nilai Perusahaan: Studi pada Perusahaan Kosmetik di Bursa Efek Indonesia Sutisna, Entis; Noch, Muh Yamin; Sonjaya, Yaya; Muslim, Muslim
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.6394

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap nilai perusahaan manufaktur sub sektor kosmetik di bursa efek Indonesia. Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling, sehingga menghasilkan enam perusahaan sub sektor kosmetik dengan periode penelitian selama lima tahun, menghasilkan total 30 unit sampel. Metode analisis yang digunakan dalam penelitian ini meliputi Analisis Deskriptif, Uji Asumsi Klasik, dan Analisis Regresi Linier Berganda. Temuan penelitian menunjukkan bahwa rasio likuiditas berpengaruh positif namun tidak signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Solvabilitas berpengaruh negatif namun tidak signifikan terhadap nilai perusahaan. Terakhir, aktivitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Penelitian ini berkontribusi pada literatur yang ada dengan menguji hubungan antara kinerja keuangan dan nilai perusahaan khususnya dalam subsektor kosmetik di Indonesia. Temuan ini memberikan wawasan yang berharga bagi para praktisi industri dan pembuat kebijakan dalam memahami faktor-faktor yang berkontribusi terhadap nilai perusahaan manufaktur di industri kosmetik. Kata Kunci: Rasio likuiditas; Profitabilitas; Solvabilitas; Aktivitas; Nilai Perusahaan.
Modern Approaches in Accounting Education: A Literature Review Sonjaya, Yaya; Noch, Muh Yamin; Sutisna, Entis
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/6648ny41

Abstract

This study explores modern approaches in accounting education, focusing on active learning techniques, technological integration, and soft skills development to better prepare students for professional demands. This study uses a qualitative literature review to analyze academic articles, journals, and books from the last two decades. The literature covers active learning, data analytics, blockchain technology, and essential soft skills in accounting education. The thematic analysis identifies key trends, innovations, and gaps in educational practices. Active learning techniques, such as case-based learning, simulations, and problem-based learning, enhance students' critical thinking, problem-solving, and decision-making skills. Technological integration, especially in data analytics and blockchain, equips students with modern skills. Developing communication, teamwork, and ethical reasoning skills is crucial for success. The study provides actionable recommendations for aligning curricula with professional requirements. This research highlights the transformative potential of modern educational approaches in accounting, emphasizing continuous innovation and adaptation. The comprehensive synthesis offers insights for curriculum development and pedagogical strategies. However, further empirical research, particularly longitudinal studies, is needed to assess the long-term impact of these approaches on graduates' success and to explore diverse educational contexts globally.
Public Sector Innovations and Economic Stability: A Literature Review Noch, Muh Yamin; Sonjaya, Yaya; Sutisna, Entis
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/er6jsy03

Abstract

This literature review investigates the relationship between public sector innovations and economic stability, focusing on initiatives in public financial management, digital governance, and policy innovations. Utilizing a qualitative research design, it synthesizes insights from existing scholarly works to identify key innovations such as performance-based budgeting, accrual accounting, and e-government, which enhance efficiency, transparency, and accountability in governance. The findings reveal that these innovations significantly contribute to economic stability by optimizing resource allocation, reducing fiscal risks, and fostering sustainable growth. However, implementing such innovations faces challenges, including bureaucratic resistance, political constraints, and organizational inertia. Overcoming these obstacles requires proactive strategies such as capacity building, fostering collaboration, and incentivizing innovation within the public sector. The discussion emphasizes the importance of aligning innovation strategies with broader economic goals, leveraging evidence-based decision-making, and fostering public-private partnerships to enhance the effectiveness of innovations. The implications suggest that governments must adopt a strategic, coordinated approach to fully leverage public sector innovations for long-term economic stability and societal advancement, thereby ensuring resilience and prosperity.
Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

Purpose: This study explores the impact of auditor retention and firm size on audit quality, emphasizing their relevance to audit independence and corporate governance. Understanding these factors is crucial for regulators and businesses aiming to enhance financial reporting quality. Research Design and Methodology: The study focuses on 15 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Using secondary data from IDX records, logistic regression analysis was conducted to examine the relationships between auditor retention, firm size, and audit quality. Findings and Discussion: The findings show that auditor retention has a negative and insignificant effect on audit quality, indicating that frequent auditor changes do not necessarily improve audit outcomes. Similarly, firm size negatively and insignificantly affects audit quality, suggesting that larger companies do not always receive superior audits. These results challenge the belief that auditor rotation and firm size are primary indicators of audit quality. Implications: The study suggests that companies should prioritize auditor competence over rotation policies, while regulators may need to reassess mandatory auditor rotation’s effectiveness. Future research should consider other factors, such as auditor tenure, audit fees, and corporate governance, to gain a more comprehensive understanding of audit quality determinants. These insights can guide policymakers in enhancing audit standards and financial reporting integrity.
Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya; Sumartono, Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

Purpose: This study examines the impact of tax extensification and intensification on individual income tax receipts, determining whether expanding the taxpayer base and improving compliance significantly contribute to revenue growth. Research Design and Methodology: A quantitative approach using multiple linear regression analysis was applied to assess the relationship between tax extensification, tax intensification, and individual income tax receipts. Primary data were collected from 100 registered taxpayers at KPP Pratama Jayapura through a structured questionnaire-based survey. Statistical tests include validity, reliability, normality, heteroscedasticity, multicollinearity, and hypothesis testing, including the coefficient of determination, t-test, and F-test. Findings and Discussion: The results indicate that tax extensification and intensification significantly enhance tax revenue. Expanding the taxpayer base and improving compliance monitoring contribute to increased revenue collection, aligning with attribution theory and highlighting internal (awareness, responsibility) and external (regulatory frameworks, enforcement) compliance factors. Implications: This study highlights the need for more substantial tax administration, digital infrastructure, and taxpayer education. Governments should enhance compliance monitoring and enforcement to sustain revenue growth. Future research should explore additional compliance factors, such as penalties and digital tax services.
TRANSFORMASI MANAJEMEN KEUANGAN DALAM ERA DIGITAL: PERSPEKTIF PELAKU USAHA Sonjaya, Yaya; Zakaria, Zakaria; Suratini, Suratini; Sutisna, Entis
Journal of Economics Review (JOER) Vol. 4 No. 2 (2024): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.4.2.185 - 195

Abstract

Keuangan dari perspektif pelaku usaha. Fokus penelitian adalah pada perbedaan tingkat adopsi teknologi antara perusahaan besar dan usaha kecil menengah (UKM), serta faktor keberhasilan, hambatan, dan strategi yang memengaruhi implementasi teknologi digital. Studi ini menggunakan metode Systematic Literature Review (SLR) untuk menyaring dan menganalisis literatur yang relevan mengenai adopsi teknologi dalam manajemen keuangan. Metode ini bertujuan untuk mengidentifikasi elemen-elemen penting seperti dukungan manajemen, kesiapan infrastruktur, dan pengembangan budaya organisasi yang memengaruhi keberhasilan dan kegagalan adopsi teknologi. Penelitian ini menemukan bahwa perusahaan besar memiliki kapasitas lebih besar dalam mengadopsi teknologi digital canggih karena dukungan anggaran, infrastruktur, dan pelatihan yang lebih baik dibandingkan dengan UKM. UKM lebih sering menghadapi hambatan seperti keterbatasan sumber daya, kurangnya pengetahuan teknis, dan resistensi karyawan. Selain itu, dukungan manajemen dan perubahan budaya organisasi terbukti penting dalam memastikan keberhasilan transformasi digital. Hasil penelitian ini memberikan panduan praktis bagi pelaku usaha dan pengambil kebijakan untuk merancang strategi transformasi digital yang lebih efektif. Penelitian ini menyoroti pentingnya pelatihan, dukungan manajemen, dan kebijakan yang mendukung inovasi teknologi, terutama untuk membantu UKM yang memiliki keterbatasan dalam sumber daya dan infrastruktur.
Implementation of Public Sector Accounting Systems and Standards in Improving Financial Transparency Sonjaya, Yaya; Prasetianingrum, Septyana; Auliyah, Iriana; Labo, Irwan Adam
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.420

Abstract

Purpose: This study aims to evaluate the implementation of public sector accounting systems and standards, such as SAP and IPSAS, to improve financial transparency and accountability. The research investigates the contextual and systemic factors that support or hinder the successful adoption of these frameworks and offers insights into how institutional readiness, digitalization, and stakeholder engagement influence reporting outcomes. Research Design and Methodology: A systematic literature review (SLR) approach was employed to synthesize findings from prior studies. Institutional theory served as the conceptual framework, emphasizing coercive, mimetic, and normative pressures affecting policy implementation. The review focused on identifying key trends, challenges, and comparative insights related to financial reporting in different jurisdictions. Findings and Discussion: The findings reveal that adopting international public sector accounting standards has enhanced transparency and fiscal accountability in regions with robust institutional support. However, significant challenges remain, including bureaucratic resistance, resource limitations, and a lack of public financial literacy. Digital reporting technologies like XBRL are crucial in accelerating financial disclosures but require adequate training and infrastructure. The discussion highlights disparities in reporting outcomes due to differences in institutional readiness and underscores the need for tailored approaches to address local governance constraints. Implications: The study provides practical and managerial recommendations, emphasizing the importance of continuous training, modernization of IT infrastructure, and enhanced public access to simplified financial reports. Collaboration with independent auditors and civil society organizations is also suggested to strengthen accountability mechanisms. Future research should explore empirical data and sector-specific factors to enhance the understanding of financial reporting reforms further.
Analisis Pengaruh Partisipasi Anggaran dan TQM Terhadap Kinerja Manajerial Ermawati, Yana; Sonjaya, Yaya; Pasolo, Muhammad Ridhwansyah; Sumartono, Sumartono
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4783

Abstract

Tujuan penelitian ini adalah untuk menguji serta mengetahui pengaruh partisipasi anggaran dan total quality management terhadap kinerja manajerial. Populasi dalam penelitian ini adalah karyawan PT. Akam yakni sebesar 65 responden. Jumlah sampel yang digunakan sebanyak 65 responden yang ditentukan menggunakan Teknik sampling jenuh. Sumber data yang digunakan adalah data primer, yaitu data yang dikumpulkan secara langsung oleh peneliti dari responden dengan menggunakan instrumen kuesioner. Metode analisis data yang akan dilakukan terdiri dari analisis statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, multikolinieritas, autokorelasi, heteroskedastisitas, serta pengujian hipotesis melalui analisis regersi linear berganda, uji parsial, uji simultan dan uji koefisien determinasi. Hasil penelitian ini secara parsial menunjukkan bahwa partisipasi anggaran dan total quality management mempunyai pengaruh yang positif dan signifikan terhadap peningkatan kinerja manajerial pada PT. Akam Jayapura. Kata Kunci: partisipasi anggaran; total quality management; kinerja manajerial.
Mampukah Arus Kas Bersih dan Laba Akuntansi Meningkatkan Return Saham? Sonjaya, Yaya; Noch, Muhammad Yamin; Sutisna, Entis; Kartim, Kartim; Prasetianingrum, Septyana
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5889

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Arus Kas Bersih dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Populasi dalam penelitian ini adalah perusahaan manufaktur sebanyak 150 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dilakukan dengan menggunakan purposive sampling. Data dalam penelitian ini menggunakan data sekunder, yaitu data yang diperoleh peneliti secara tidak langsung melalui media perantara (diperoleh dan dicatat oleh pihak lain). Data sekunder ini diperoleh dengan menggunakan metode tinjauan kepustakaan (library research) dan mengakses website maupun situs-situs. Data yang telah dikumpulkan akan dianalisis dengan uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas) dan menguji seluruh hipotesis yang akan dibuktikan melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian ini menunjukkan bahwa Arus kas bersih mempunyai pengaruh negatif dan tidak signifikan terhadap return saham. Semakin besar arus kas maka akan tidak akan langsung mempengaruhi penurunan return saham. Sementara Laba akuntansi mempunyai pengaruh positif dan signifikan terhadap return saham. Semakin besar Laba Akuntansi maka akan semakin tinggi return saham. Kata Kunci: Arus Kas Bersih; Laba Akuntansi; Return Saham.
Co-Authors Abdul Rasyid Ahmad Aminudin Ahmad Idrus Albertho, Michael Fransiscus Ali Kusrijadi Andri Irawan Andriani Alimin Annifah, Riri Uswatun Arry Pongtiku Asep B.D. Nandiyanto Asep Kadarohman Asep Supriatna Ashfiya, Putri Sayyida Atep Rian Nurhadi Auliyah, Iriana Aziz, Hafiz Aji Candra Kurniawan Cecep Jaenudin Cuyun Suslianti Dedi Haryadi Dewi Miftahurrahmah Dr. Hendrawan Eli Hendrik Sanjaya Entar Sutisman Entis Sutisna Entis Sutisna Entis Sutisna Ermawati, Yana Fitri Khoerunnisa Fuji Ilyadi Hana Rohana Hani Halimah Fauzani Harry Firman Heli Siti Halimatul Hendrawan Hendrawan HERNANI - Husen, Sjamsiar Iasha, Yurin Karunia Apsha Albaina Iasya, Yurin Karunia Apsha Albaina Ibrahim, Muhdi B. Hi. Idrus, Achmad Iin Maemunah Ijang Rohman Indah Sari Iqbal Musthapa Irfan Abdulrachman Mubaroq Jayawarsa, A.A. Ketut Juliyanti Sidik Tjan Kartim Kartim Kartim Kartim, Kartim khusnul khotimah Kooh, Ricky Phylemon Labo, Irwan Adam M. Aldrin Akbar M. Muslim M. Yamin Noch Maji, Rusta Marihi, La Ode Marlindo, Indo Momo Rosbiono Mr Ali Kusrijadi Mr Sjaeful Anwar Mr Yayan Sunarya Muh Yamin Noch Muh Yamin Noch Muhamad Nurul Hana Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Ridwan Rumasukun Muhammad Yamin Noch Mursalam Salim Muslim Muslim Muslim Muslim Muthmainnah, Muthmainnah Najmia Fajri Astuti Noch, Muh Yamin Noch, Muhammad Yamin NOY, Ismail R. Nurhayati, Mita Nurwijayanti Omay Sumarna Pasolo, Fahrudin Pingky Chandra Priyanka Ridhwansyah Pasalo, Muhammad Rizki Deli Hasanah Sabet, Eli Saeful Anwar Sarfa, Muhammad Bayu Dermawan Septyana Prasetianingrum Septyana Prasetianingrum Soja Siti Fatimah Sri Iswati Sumartono Sumartono Sumartono, Sumartono Suratini, Suratini Syafei M. Nur, Imran Taotubun, Najaradin Tauny Akbari Tete, Johni Tome, Sriyanti Triannisa Rahmawati Usman Pakasi Wamo, Steven Widiyanti, Silvia Wiji Adji Wiji Wiji Wilman Rahmat Nugraha Wombaibabo, Moses Yayan Sunarya Zakaria Zakaria Zakaria Zakaria