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All Journal Future : Jurnal Manajemen dan Akuntansi International Journal of Artificial Intelligence Research AKRUAL: Jurnal Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi YUME : Journal of Management JURNAL MANAJEMEN BISNIS Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Enrichment : Journal of Management Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Daengku: Journal of Humanities and Social Sciences Innovation Journal of Tourism Economics and Policy Jurnal Bisnis Mahasiswa Journal of Economics Review (JOER) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Governance, Taxation, and Auditing Jurnal Manajemen, Akuntansi, Ekonomi Easta Journal of Innovative Community Services The Es Accounting and Finance West Science Social and Humanities Studies The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Management & Financial Reporting Golden Ratio of Taxation Studies Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi Proceeding of Community Service and Engagement Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Business Application
Entar Sutisman
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran religiusitas, sanksi pajak, pengetahuan perpajakan, dan kualitas pelayanan pajak dalam meningkatkan kepatuhan wajib pajak orang pribadi Yana Ermawati; Yaya Sonjaya; Entar Sutisman; Komang Puspita Sari
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini menguji hubungan serta pengaruh religiusitas, sanksi pajak, pengetahuan perpajakan, dan kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Jayapura). Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar aktif di Kantor Pelayanan Pajak Pratama Jayapura yang berjumlah 17.000 orang. Dengan menggunakan metode simple random sampling, sampel ditetapkan sebanyak 100 responden. Hasil penelitian menunjukkan bahwa religiusitas, pengetahuan perpajakan dan kualitas pelayanan pajak masing-masing secara parsial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, namun tidak ditemukan pengaruh yang signifikan antara sanksi pajak terhadap kepatuhan wajib pajak. Selanjutnya religiusitas, sanksi pajak, pengetahuan perpajakan, dan kualitas pelayanan pajak secara simultan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
Analisis dampak pandemi Covid-19 terhadap pelaksanaan prosedur audit di Indonesia Dian Pertiwi; Yaya Sonjaya; Entar Sutisman
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Tujuan penelitian ini adalah untuk menganilisis dampak pandemi covid-19 terhadap prosedur audit yang dilakukan oleh auditor eksternal, baik auditor eksternal untuk entitas go public, entitas tanpa akuntanbilitas publik, maupun untuk instansi sektor publik. Pendekatan penelitian yang digunakan adalah penelitian kualitatif dengan desain penelitian menggunakan studi deskriptif. Data diperoleh dengan cara wawancara. Penentuan informan dalam penelitian ini ditetapkan secara purposive sampling. Hasil analisis data menunjukkan bahwa auditor melaksanakan prosedur audit pada masa covid-19 secara virtual dan beberapa auditor masih mengkombinasikannya dengan pelaksanaan audit tradisional. Penelitian ini merekomendasikan agar KAP dan BPK melakukan investasi teknologi yang mendukung kelancaran pelaksanaan audit terutama dalam menghadapi situasi seperti pandemi covid-19.
Independence And Competence On Audit Fraud Detection: Role Of Professional Skepticism As Moderating Muhamad Yamin Noch; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar; Kartim Kartim; Entar Sutisman
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.823

Abstract

We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study involved 59 auditors working at the Inspectorate of South Sulawesi Province. This sample selection uses the census method because the population is less than 100 people. We use primary data by providing questionnaires/statement sheets to respondents. The data analysis method uses the Smart PLS approach. The results showed that competence and auditor independence variables positively and significantly affected fraud detection. The auditor competence variable has a negative and significant effect on fraud detection if moderated by professional skepticism. The auditor competence variable positively and significantly affects fraud detection if moderated by professional skepticism.
The Effect of The Effectiveness of Internal Controls, Accounting Rules Compliance, Appropriate Compensation, Management Morality, and Organizational Ethical Culture toward Accounting Fraud Trends in Jayapura District Government Victor Pattiasina; Entar Sutisman; Febriani Febriani; Andarias Patiran; Eduard Yohanis Tamaela
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pengendalian intern, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. Penelitian dilakukan di Pemerintah Kabupaten Jayapura. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Data diperoleh dari hasil kuesioner yang diberikan secara langsung kepada responden. Metode analisis information dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa keefektifan pengendalian intern, moralitas manajemen dan budaya etis organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. ketaatan aturan akuntansi dan kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi.
Electronic Media Marketing Mix to Increase Health Insurance Participation: Empirical Studi on BPJS Ketenagakerjaan Jayapura Branch Entis Sutisna; Entar Sutisman; Ismail R. Noy
Jurnal Manajemen Bisnis Vol. 9 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i2.389

Abstract

This study was conducted to know the effect of each variable in the electronic media mix, consisting of television, radio, and internet media, significantly on increasing BPJS Ketenagakerjaan membership in the Jayapura Branch. This study uses questionnaire data and multiple linear regression analysis as research methods. The results of the study found that electronic media, consisting of television media, radio media, and internet media, had a significant influence on increasing BPJS Ketenagakerjaan membership in the Jayapura City Branch. Based on the results of simultaneous testing, the F-calculated value = 398,637 with a significance of 0.000 with an omission rate of 0.05, so it can be said that television media, radio media, and internet media together influence increasing BPJS Ketenagakerjaan membership in the Jayapura City Branch. So that the second hypothesis proposed can be accepted and proven true.
Implementation of Raw Material Control Management System in Food Factories Irma Hakim; Asdi; Entar Sutisman; Muhammad Rizki; Pandu Adi Cakranegara
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.982

Abstract

Raw material control is done to ensure that raw materials are available when needed and in compliance with expectations. An extremely significant issue with a company's production efficiency is overcoming raw material inventories. The corporation will be exposed to a significant cost risk if the amount of raw materials it owns exceeds the needs that are anticipated for the production process, including risks related to storage costs and material deterioration. The research goal is to develop a raw control management system based on the study problem by modifying the way raw materials are used in the warehouse using the FIFO (First in First Out) technique. The study's findings include a functional system analysis, which includes the ability to manage user data, raw material production order data, raw material management, and raw material purchasing management. System outputs include reports on production orders, raw materials, and financial data pertaining to raw material purchases. Five blackbox testing scenarios demonstrate that the system is reliable and operating as needed by users.
The Effect of Intellectual Capital on Financial Company: Empirical Study from Indonesia Entis Sutisna; Fahrudin Pasolo; Entar Sutisman; Lina Mariana
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 1 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku1347

Abstract

This study examines: 1) The Effect of Value-Added Capital Employed (VACA) on Financial Performance. 2) Effect of value-added human capital (VAHU) on financial performance 3) Effect of Structural Capital Value Added (STVA) on Financial Performance. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The number of companies studied was 41. The sampling technique used was purposive. The type of sample is obtained based on predetermined criteria. The data used is quantitative data obtained in the form of numbers that can be calculated by accessing the IDX.co.id site and the official website of each company. The data analysis technique used is multiple regression analysis. The study results show that: 1) Value Added Capital Employed (VACA) positively and significantly affects financial performance. 2) Value-added human capital (VAHU) has a positive and insignificant effect on financial performance. 3) Structural Capital Value Added (STVA) positively and significantly affects financial performance.
Penerapan Pengendalian Internal pada Persediaan Obat-Obatan di PT. Marga Nusantara Jaya Konimex Group Andriani Lande; Septyana Prastianingrum; Entar Sutisman
YUME : Journal of Management Vol 6, No 2 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i2.3939

Abstract

Penelitian ini mengevaluasi pengendalian internal atas persediaan obat-obatan di PT. Marga Nusantara Jaya Konimex Group, dan menyimpulkan bahwa seluruh komponen pengendalian internal yang dikemukakan oleh COSO telah diterapkan dengan baik. Oleh karena itu, dapat dikatakan bahwa pengendalian internal atas persediaan telah dilaksanakan sesuai dengan standar yang berlaku. Berdasarkan simpulan tersebut, penulis memberikan saran yang bermanfaat kepada PT. Marga Nusantara Jaya Konimex Group untuk mengatasi kelemahan dalam sistem pengendalian internal atas persediaan obat-obatan. Saran-saran tersebut meliputi pemisahan tugas antara bagian penerimaan, penyimpanan, dan pembelian, pengetatan keamanan gudang dengan menggunakan sistem finger scan, menambah dokumen untuk mendukung pencatatan akuntansi persediaan dan menyatukannya dengan bagian keuangan, serta memastikan kelengkapan alat komunikasi untuk menghindari terjadinya miss komunikasi. Kata Kunci: Sustainable development, Digital marketing, Inventory Management
The Role of Digital Platforms in Increasing MSME’s Sales Fahrudin Pasolo; Mohammad Aldrin Akbar; Entar Sutisman; Imaduddin Imaduddin
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.487

Abstract

This study aims to find out why MSMEs use Digital Platforms in marketing their products and identify what factors influence the sales of MSME products. The location in this study is in the city of Makassar, precisely in the MSME sector. Criteria for selecting informants in phenomenological research include that the informant must directly experience situations or events related to the research topic. This study uses descriptive qualitative research methodology and SWOT analysis techniques. The result showed that MSMEs in Makassar City have carried out the four stages of marketing strategy well and experienced an increase in consumer interest. Based on the SWOT analysis, it can be concluded that the opportunity to use social media for selling MSME products can have an effect if it is done optimally in terms of the length of time for promotion and the development of marketing strategies such as increasing product creativity so that the products offered are more variated. In terms of marketing, optimizing social media to improve marketing relationship networks and allocating funds to improve information technology to facilitate product marketing, for example, placing paid digital advertisements on social media, which can expand market share. Digital advertising is more effective and cheaper than traditional advertising.
Analysis of The Effect of Indendence and Organizational Commitment on Auditor Performance at The Jayapura City Inspectorate Office Ambriani Amir; Entar Sutisman; Sahrul Ponto
West Science Social and Humanities Studies Vol. 1 No. 06 (2023): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v1i06.513

Abstract

This study aims to obtain empirical evidence and analyze the effect of organizational commitment on auditor performance at the Jayapura City Inspectorate Office. This research is a type of research that tests hypotheses that aims to examine the relationship between the dependent variable, namely auditor performance, with the independent variables of organizational commitment and independence. In data collection, questionnaires were used as the main instrument through field studies at the Jayapura City Inspectorate Office of Papua Province. Research is descriptive with a quantitative approach, focusing on analyzing numerical data to get accurate conclusions. The research period was carried out for 3 months, from November 2023 to January 2024, involving all auditors at the Jayapura City Inspectorate Office. The results showed that increasing organizational commitment and auditor independence at the Jayapura City Inspectorate Office significantly contributed to improving auditor performance
Co-Authors Abdul Rasyid Ahsta, Wahyu Farah Fathin Akbar, Mohammad Aldrin Aldrin Akbar Ambriani Amir Andarias Patiran Andri Irawan Andriani Lande Aningtias, Fryta Arif Murti R Arry Pongtiku Asdi Auliyah, Iriana Azis, Ince Isnaeni B, St. Mariani Bonsapia, Melyanus Cakranegara, Pandu Adi Dian Pertiwi Dian Pertiwi Dianwicaksih Arieftiara Eduard Yohannis Tamaela Entis Sutisna Entis Sutisna Ermawati, Yana Fachril, Fadriansyah FAHREZA, Ellycia Rahma Nurfidya Fahrudin Pasolo Fajar Rina Sejati Fakih, Dai Robi Abdullah Febriani Febriani Festus Reymon Kasse Gobay, Elci Angelin Heluka, Rosen Herry Adi Setya Wibowo Husen, Sjamsiar Ibrahim, Muhdi B. Hi. Imaduddin Murdifin Iriana Auliyah Auliyah Irma Hakim Ismail Noy Ismail R. Noy Jana Siti Nor Khasanah Jesicha Ardhyana Destriani Kartim, Kartim Kartim, Kartim Komang Puspita Sari Kusuma, Frendy La Ode Marihi Lande, Adriani Laode Marihi Lina - Mariana, Lina - M, Zaelika Fatmawati Marihi, La Ode Marihi, Laode Marlindo, Indo Melyanus Bonsapia Merani, Gladis percilia Mohammad Aldrin Akbar Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Rizki Muhdi B. Hi. Ibrahim Mursalam Salim Mursalam Salim Mustari, Fitrah Muthmainnah, Muthmainnah Novi Darmayanti Noy, Ismail Noy, Ismail R NOY, Ismail R. Nurhikmah Nurhikmah Nurul Hidayah Syamsuddin Pasolo, Fahrudin Patiran, Andarias Prita Prasetya Putra, Gde Hambara R Noy , Ismail Rosen Heluka Rumasukun, Ridwan Sad Lingga Fitriana, Sad Lingga Sahrul Ponto Sahrul Ponto Saleh, Erdha Nafayta Austin Saling, Saling SEJATI, FAJAR RINA Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prastianingrum Setiowati, Setiowati Siti Hasanah Sitti Nur Alam Sjamsier Husen Sumartono Sumartono, Sumartono Suratini Suratini, Suratini SUTISNA , Entis Syamsuddin, Nurul Hidayah Tafeten, Ronald A Tahir, Arlan Tete, Johni Victor Pattiasina Wibowo, Herry Adi Setya Yana Ermawati Yaya Sonjaya Yendra Yusrianti, Yusrianti Zaelika Fatmawati M Zakaria Zakaria