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All Journal Jurnal Pengajaran MIPA Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam Jurnal Sains dan Teknologi Kimia Jurnal Matematika & Sains EduChemia: Jurnal Kimia dan Pendidikan Indonesian Journal of Chemistry SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Kartika Kimia YUME : Journal of Management EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Economics and Digital Business Review Indonesian Journal of Laboratory Golden Ratio of Finance Management Golden Ratio of Auditing Research Journal of Economics Review (JOER) Bata Ilyas Journal of Accounting The Journal of Business and Management Research Jurnal Pengabdian Isola Jurnal Riset dan Praktik Pendidikan Kimia Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Taxation Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis JER Celebes Journal of Community Services Vifada Journal of Education Vifada Management and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi
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 Kompetensi Aparatur, Kejelasan Sasaran Anggaran dan Sistem Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP) Pada Organisasi Perangkat Daerah Provinsi Papua Tome, Sriyanti; Noch, Muh Yamin; Zakaria, Zakaria; Pasolo, Fahrudin; Sonjaya, Yaya
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.v6i2.6213

Abstract

Penelitian ini merupakan penelitian asosiatif, yang bertujuan untuk menjelaskan pengaruh Kompetensi Aparatur, Kejelasan Sasaran Anggaran dan Sistem Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP) Pada Organisasi Perangkat Daerah Provinsi Papua, teknik pengambilan sampel Jenuh dengan jumlah sebanyak 102 responden pada organisasi perangkat daerah (OPD) Provinsi Papua. Berdasarkan hasil Uji parsial dan uji simultan menunjukan bahwa Kompetensi Aparatur, Kejelasan Sasaran Anggaran dan Sistem Pengendalian Internal berpengaruh positif dan signifikan terhadap Terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP) Pada Organisasi Perangkat Daerah Provinsi Papua, Hasil anslisis uji f dengan perolehan f hitung sebesar 78,223 dengan tingkat signifikansi 0,000 perolehan Nilai adjusted r-square sebesar 0,69,6 mengandung arti bahwa variabel I Kompetensi Aparatur, Kejelasan Sasaran Anggaran dan Sistem Pengendalian Internal memberikan kontribusi sebesar 69,6% terhadap peningkatan Akuntabilitas Kinerja Instansi Pemerintah (AKIP) Pada Organisasi Perangkat Daerah Provinsi Papua, Sedangkan sisanya 30,4% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini, seperti; kualitas laporan keuangan, pengalaman kerja, pelatihan, pendidikan, penggunaan teknologi informasi, fasilitas kerja, kompensasi dan variabel-variabel lain. Variabel yang paling dominan memberikan kontribusi dalam meningkatkan Akuntabilitas Kinerja Instansi Pemerintah adalah variabel kompetensi aparatur. Kata Kunci: Kompetensi Aparatur, Kejelasan Sasaran Anggaran, Sistem Pengendalian Internal Akuntabilitas Kinerja Instansi Pemerintah.
BIBLIOMETRIC ANALYSIS IN DIMENSION DATABASES FOR SUSTAINABILITY REPORTING RESEARCH Muthmainnah, Muthmainnah; Salim, Mursalam; Prasetianingrum, Septyana; Sonjaya, Yaya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6752

Abstract

This study aims to locate publications on sustainability reporting and outline the features of the studies. This study employed bibliometric analysis to investigate the features of Sustainability Reporting publications and to identify research trends. Numerous databases from dimensions are used to gather publications about sustainability reporting, which are then processed through Vosviewer for analysis and evaluation, and format data RIS and CSV are described with a pivot table. The publications are analyzed and evaluated according to author keyword co-occurrences, country, institutional, journal, and bibliographic pairs. In the last 25 years, 1884 studies were chosen based on the study criteria (1999 - 2024). The United Kingdom is the leading country in the field of sustainability reporting sustainability (based on the name of the journal); Schaltegger and Zvezdov (2015) publications; and Warren Maroun (2018) (based on authors). One term that keeps coming up in discussions about this subject is sustainability reporting. The ESG (environmental, social, and governance) disclosure studies emerged from advances and improvements in sustainability reporting research.
Analysis of Papua Provincial Government's Implementation of Accrual-Based Local Government Financial Reporting Sonjaya, Yaya
Advances in Applied Accounting 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/aaar.v1i2.96

Abstract

Purpose: This study aims to investigate the effect of education level, work experience, training, and position on the implementation of accrual-based financial reporting in the Regional Apparatus Organizations (OPDs) of Papua Province. Research Design and Methodology: A quantitative approach was employed, utilizing primary data collected through questionnaires from 70 financial officers across 35 operating departments (OPDs). Variables were measured with a five-point Likert scale. Data analysis involved descriptive statistics, classical assumption tests, and multiple linear regression analysis. Findings and Discussion: The results indicate that all four variables have a significant and positive impact on the implementation of accrual-based financial reporting. Training was found to be the most influential factor. The model accounts for 92% of the variance in the dependent variable, emphasizing the critical role of human resource quality in public sector financial reporting. Implications: The findings suggest the need to strengthen employee competence through targeted training, align job roles with expertise, and minimize personnel rotation. This supports better financial governance and sustained application of accrual-based reporting. Future research should investigate additional factors, including information systems, technological support, and organizational environment.
Interplay of Working Capital Turnover, Asset Turnover and Capital Structure on Return on Investment Zakaria Zakaria; Yaya Sonjaya
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.693

Abstract

This study aimed to assess the impact of working capital turnover, asset turnover, and capital structure on manufacturing companies' return on investment (ROI) listed on the Indonesia Stock Exchange. The present study employed a sample of 19 businesses, encompassing 95 observations of manufacturing companies listed on the Indonesia Stock Exchange, spanning 2017 to 2021. The study utilized secondary data from financial statements from sample companies from 2017 to 2021. These data were sourced through prospectuses and the Indonesian Capital Market Directory (ICMD). The method used to look at the data is a descriptive statistical test that includes several standard assumption tests, such as normality, heteroscedasticity, multicollinearity, autocorrelation, and hypothesis testing using partial, simultaneous, and determination coefficient tests. The study's findings indicate no statistically significant impact of the working capital turnover and asset turnover factors on the return on investment (ROI) of manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, the capital structure variable exhibits a substantial influence and emerges as the predominant factor influencing the return on investment (ROI) of manufacturing firms publicly traded on the Indonesia Stock Exchange.
Pengaruh Profitabilitas terhadap Nilai Perusahaan Melalui Kebijakan Dividen Marlindo, Indo; Sonjaya, Yaya; Sutisman, Entar; Prasetianingrum, Septyana; Salim, Mursalam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1466

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh Return on Equity (ROE) terhadap Price to Book Value (PBV) secara langsung dan tidak langsung melalui mediasi Dividend Payout Ratio (DPR) pada perusahaan emiten LQ45. Desain Penelitian dan Metodologi: Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research dan metode analisis SEM-PLS menggunakan SmartPLS. Populasi penelitian adalah perusahaan dalam indeks LQ45 di BEI tahun 2019–2023 dengan teknik purposive sampling. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa ROE tidak berpengaruh signifikan terhadap PBV secara langsung, namun ROE berpengaruh negatif signifikan terhadap DPR. DPR memiliki pengaruh positif signifikan terhadap PBV dan terbukti memediasi hubungan antara ROE dan PBV secara signifikan. Implikasi: Hasil ini mengindikasikan bahwa kebijakan dividen menjadi sarana penting dalam mentransmisikan kinerja profitabilitas kepada nilai pasar perusahaan. Oleh karena itu, pengelolaan dividen yang strategis dapat memperkuat persepsi investor dan meningkatkan nilai perusahaan secara tidak langsung.
Review on Synthesis, Properties, and Performances of Polymer/ Metal Organic Framework (MOF) composites membranes for water filtration application Ashfiya, Putri Sayyida; Khoerunnisa, Fitri; Nurhayati, Mita; Kadarohman, Asep; Sanjaya, Eli Hendrik; Hendrawan, Hendrawan; Sonjaya, Yaya; Aziz, Hafiz Aji; Annifah, Riri Uswatun; Iasya, Yurin Karunia Apsha Albaina
Jurnal Kartika Kimia Vol 8 No 1 (2025): Jurnal Kartika Kimia
Publisher : Department of Chemistry, Faculty of Sciences and Informatics, University of Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jkk.v8i1.871

Abstract

Mixed matrix membranes (MMMs) have gained considerable attention as a cutting-edge filtration technology, leveraging the combined advantages of polymer and inorganic fillers. Metal-organic frameworks (MOFs), as a nanoporous materials, are regarded as highly effective fillers in MMM, significantly enhancing molecular separation efficiency. This article provides a comprehensive review of the synthesis, properties, and performance of polymer/MOFs-based MMMs. A comprehensive literature search was conducted using ScienceDirect and Google Scholar with keywords such as metal-organic framework, MMMs, polymers, filler, and membrane filtration. Polymer/MOFs-based MMMs are synthesized using techniques including in situ and layer-by-layer assembly methods. The MMMs exhibit porosity distribution ranges from57 to 78.3%, contact angle ranges from 45° to 75.27°. The MMMs have also demonstrated exceptional performance in water permeability and bovine serum albumin (BSA)/salts rejection reached up to 94.03 L/m2.h and 99.8%, respectively. These finding highlight the significant potential of polymer/MOFs-based MMMs for advanced water filtration application.
The Role of Internal Control Systems in Enhancing Local Financial Report Accountability Yaya Sonjaya; Sri Iswati; Muslim Muslim
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2927

Abstract

This study analyzes the influence of budget planning and budget participation on the accountability of financial reports in Papua Province's Regional Apparatus Organizations (OPD) and examines the moderating role of the internal control system. A quantitative causality approach was applied, with a sample of 105 State Civil Apparatus (ASN) from 35 OPDs selected through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with moderation testing via the bootstrap method. The results indicate that budget planning and participation significantly enhance financial report accountability. Additionally, the internal control system moderates these relationships, reinforcing accountability. This study provides valuable insights into factors influencing financial report accountability in Papua’s OPDs and highlights the importance of internal control systems in strengthening budget-related accountability measures.
Evaluasi Dampak Pengabdian Masyarakat Berbasis Kearifan Lokal Sonjaya, Yaya; Noy, Ismail R.; Sutisna, Entis; Ermawati, Yana; Khotimah, Khusnul
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2930

Abstract

Penelitian ini bertujuan untuk menelaah secara sistematis pendekatan pengabdian masyarakat berbasis kearifan lokal di Indonesia, dengan fokus pada integrasi nilai-nilai budaya lokal, partisipasi komunitas, dan efektivitas sosial dari intervensi akademik dalam konteks multikultural. Studi ini juga menyoroti transformasi peran perguruan tinggi sebagai agen perubahan sosial melalui pendekatan pemasaran sosial. Penelitian ini menggunakan metode Systematic Literature Review (SLR) terhadap 48 artikel yang diterbitkan antara 2018 hingga 2024. Sumber literatur diperoleh dari database akademik bereputasi menggunakan kata kunci seperti community engagement, local wisdom, dan social impact. Analisis data dilakukan secara tematik dengan teknik pengkodean manual untuk mengidentifikasi pola, strategi, dan tantangan dari praktik pengabdian berbasis kearifan lokal. Temuan menunjukkan bahwa pendekatan partisipatif dan kontekstual berbasis kearifan lokal mampu meningkatkan efektivitas program, memperkuat kohesi sosial, serta membentuk transformasi nilai yang berkelanjutan. Keterlibatan lembaga lokal dan model evaluasi partisipatif menjadi penentu keberhasilan program. Namun, masih terdapat hambatan seperti ketimpangan kuasa, literasi digital rendah, dan ekspektasi yang tidak selaras antara universitas dan komunitas. Studi ini memberikan kontribusi teoritis dengan mengintegrasikan konsep pemasaran sosial dalam praktik pengabdian masyarakat. Secara praktis, hasil penelitian ini dapat digunakan sebagai panduan strategis bagi akademisi dan pengambil kebijakan dalam merancang program pengabdian yang lebih adaptif, inklusif, dan berkelanjutan berbasis budaya lokal.
Community Accounting School: Basic accounting training for administrators of cooperatives, foundations and community organizations Muslim, Muslim; Sonjaya, Yaya; Prasetianingrum, Septyana
Advances in Community Services Research Vol. 3 No. 2 (2025): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v3i2.628

Abstract

Purpose: This study aims to evaluate the effectiveness of basic accounting training developed through the Community Accounting School approach for administrators of cooperatives, foundations, and community organizations at the grassroots level. The primary focus is to understand how this training contributes to improving accounting literacy, financial transparency, and institutional accountability. Research Design and Methodology: This study uses a Systematic Literature Review (SLR) approach by critically examining findings from various relevant scientific articles, both national and international. The analytical framework is based on the Community of Practice (CoP) approach, which emphasizes the importance of collaborative and contextual learning within communities of practitioners. Findings and Discussion: The main findings indicate that accounting literacy in community organizations remains low, which has a negative impact on their financial management. Practical accounting training, such as cash recording and simple report preparation, has been proven to increase awareness of transparency and shape a culture of collective accountability. The social and participatory learning process strengthens the community's identity as an entity capable of managing its finances independently. Implications: This study provides practical contributions to local governments, educational institutions, and community empowerment agencies in developing more adaptive training programs based on local needs. The Community Accounting School model offered can be widely replicated to strengthen community institutional capacity sustainably.
Dampak Kinerja Keuangan Terhadap Harga Saham Bank Syariah Tbk. Sutisna, Entis; Noch, Muh Yamin; Sonjaya, Yaya; Muslim, Muslim
Economics and Digital Business Review Vol. 3 No. 2 (2022): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.1171

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kinerja keuangan terhadap harga saham Bank Syariah Tbk. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data keuangan dan data harga saham Bank Syariah Tbk selama periode 2015 - 2020. Metode analisis yang digunakan adalah regresi linier untuk menguji hubungan antara kinerja keuangan dan harga saham. Variabel Return on Assets (ROA) memiliki pengaruh yang signifikan dan positif terhadap harga saham bank syariah. Harga saham bank syariah akan cenderung naik jika ROA mereka meningkat. Variabel Earnings per Share (EPS) dan Dividends per Share (DPS) tidak memiliki pengaruh yang signifikan secara individual terhadap harga saham bank syariah.
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