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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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South Korean Capital Market Reacts to Park Ji Min's Solo Debut Ahsta, Wahyu Farah Fathin; Sutisman, Entar; Kartim, Kartim
Advances in Applied Accounting Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.145

Abstract

Purpose: This study analyzes the South Korean stock market reaction to HYBE stock before and after Park Ji Min's solo debut on March 24, 2023. Research Design and Methodology: The analytical techniques employed are the paired sample t-test for normally distributed data, the Wilcoxon signed-rank test for non-normally distributed data, and the single index model technique for beta risk variables. Findings and Discussion: The results showed significant differences in abnormal returns, stock prices, and beta risk of HYBE shares before and after Park Ji Min's solo debut. Implications: This research makes a unique contribution to the accounting and financial management field by providing insights into international investment and its relation to signaling theory and event study. It can significantly advance our understanding in these areas and pave the way for further research.
Accounting for Society: Examining the Interplay between Financial Reporting and Social Responsibility Sutisman, Entar; Auliyah, Iriana; Noy, Ismail
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.166

Abstract

Purpose: This research explores the intersection of financial reporting and social responsibility by integrating Environmental, Social, and Governance (ESG) metrics into corporate financial reports. It aims to assess the impact of sustainability reporting frameworks on transparency and stakeholder engagement in the corporate sector. Research Design and Methodology: This study employs a systematic literature review and interpretive analysis to examine the existing theoretical and empirical literature on the evolution of financial reporting frameworks towards incorporating social responsibility. An interpretive approach through thematic analysis identifies key patterns and insights. Findings and Discussion: The results show a significant paradigm shift in financial reporting, with an increasing inclusion of ESG metrics alongside traditional financial information. This change is driven by regulatory requirements and stakeholder demand, with a focus on enhanced transparency and accountability. Challenges such as greenwashing and the authenticity of social responsibility claims persist, affecting standardization and data integrity. Implications: The findings underscore the need for more robust and standardized reporting frameworks to enhance the credibility and comparability of sustainability reports. Highlighting the importance of corporate accountability, the study suggests that integrating financial reporting with social responsibility is crucial for future research, particularly in terms of its impact on corporate reputation and stakeholder relations.
Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control Saleh, Erdha Nafayta Austin; Sutisman, Entar; Kartim, Kartim
Advances in Applied Accounting Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i3.314

Abstract

Purpose: The purpose of this study is to investigate the implementation of a well-structured sales accounting information system in controlling company receivables at PT Tabi Anugerah Pharmindo. Research Design and Methodology: The research design includes an analysis of the characteristics of the COSO internal control system applied in credit risk management. The research methodology involved data collection through interviews and observations of the company's sales and accounts receivable collection processes. Findings and Discussion: The primary findings of this study reveal that, despite the company's implementation of suitable control measures, challenges persist, particularly in managing receivables from government institutions and certain pharmacies. Implication: The implications of this study highlight the importance of integrating internal control mechanisms with sales accounting information systems to manage credit risk more effectively. Recommendations for further research include the development of a more integrated control model and a study on the application of the latest technology in managing company receivables.
The Effect of Capital Expenditure, Balancing Funds, Regional Original Revenue and E-Government on Local Government Financial Performance SUTISMAN, Entar; PRASETIANINGRUM, Septyana; SUTISNA, Entis; NOY, Ismail R.; DARMAYANTI, Novi; FAHREZA, Ellycia Rahma Nurfidya
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1170

Abstract

This study examines the effect of capital expenditure, balancing funds, local revenue, and e-government on the financial performance of local governments (Study on local governments in East Java in 2020-2022). The research approach used in this study is quantitative, using secondary data. The population in this study was local governments in East Java for 3 consecutive years for the period 2020-2022. The sampling technique used was purposive sampling, and 114 samples were obtained from 38 districts and cities in East Java. The data analysis techniques used were inner model analysis, outer model analysis, and hypothesis testing. The results of this study indicate that partially, the Capital Expenditure Variable has a negative effect on the financial performance of local governments, the Balancing Fund has a positive effect on the financial performance of local governments, Local Revenue has a positive effect on the financial performance of local governments, and E-Government has a negative effect on the financial performance of local governments.
The Effect of Audit Risk and Workload on Fraud Detection Through Auditor Professional Skepticism Aldrin Akbar; Yana Ermawati; Suratini Suratini; Fahrudin Pasolo; Entar Sutisman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 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: 10.57178/atestasi.v5i2.355

Abstract

This study examines and determines the effect of audit risk and workload on fraud detection through auditors' professional skepticism at the Papua Inspectorate. The population in this study were all 53 auditors at the Papua Inspectorate office. Sampling in this study was carried out using the census sampling method. Sources of data used are primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software. Data analysis consists of descriptive statistical analysis, measurement model tests, outer models consisting of (convergent validity, discriminant validity, composite reliability) and structural model tests, or the inner model is evaluated using R-square for the dependent construct, direct and indirect hypothesis testing. The results showed that the audit risk variable had a positive and significant effect on fraud detection, the workload variable had a negative and significant impact on fraud detection, and the skepticism variable had a positive and significant effect on fraud detection. The audit risk variable positively and significantly impacts fraud detection through skepticism, and the workload variable negatively and significantly affects fraud detection through skepticism.
Pendampingan dan Pelatihan Penggunaan Software Akuntansi Si Apik Bagi Mahasiswa Akuntansi Sutisman, Entar; Pasolo, Muhammad Ridhwansyah; Noy, Ismail R.; Fachril, Fadriansyah; Rasyid, Abdul
Easta Journal of Innovative Community Services Vol 3 No 03 (2025): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v3i03.337

Abstract

Penguasaan software akuntansi kini menjadi kebutuhan penting bagi mahasiswa akuntansi untuk siap menghadapi dunia kerja yang semakin digital. Pengabdian ini fokus pada pendampingan dan pelatihan penggunaan software Si Apik bagi mahasiswa Akuntansi Universitas Yapis Papua. Tujuannya adalah meningkatkan keterampilan dan kepercayaan diri mahasiswa dalam mengoperasikan aplikasi secara praktis dan tepat waktu. Metode yang digunakan adalah pendekatan partisipatif dengan melibatkan mahasiswa secara aktif dalam perencanaan, pelaksanaan, dan evaluasi pelatihan. Hasilnya, keterampilan penggunaan software dan pemahaman laporan keuangan meningkat secara signifikan. Selain itu, pelatihan ini juga berhasil mengurangi rasa takut mahasiswa terhadap teknologi dan membentuk budaya belajar yang lebih terbuka dan adaptif. Kegiatan ini memberikan kontribusi positif dalam memperbaiki kualitas pendidikan akuntansi sekaligus mempersiapkan mahasiswa menghadapi tantangan profesi di era digital.
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.
Stock Price as an Intervening Variable That Influencing Solvency, Inflation, and Financial Distress on Firm Value SUTISMAN, Entar; PRASETIANINGRUM, Septyana; LANDE, Adriani; SUTISNA , Entis; B, St. Mariani
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1445

Abstract

This study aims to analyze the effect of solvency, inflation, and financial distress on firm value with stock price as an intervening variable in manufacturing companies in the consumer goods sector during the 2020-2023 period. The data used in this study comes from the financial statements of companies listed on the Indonesian Stock Exchange. The analysis method used is path analysis with a quantitative approach. The population in this study is manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange that have experienced a decline in profits during the years 2020-2023. The sampling technique used was purposive sampling and resulted in 30 out of a total of 91 companies in the consumer goods sector. Data analysis was carried out through descriptive analysis, outer model analysis, inner model analysis and hypothesis testing using SmartPLS v.3.2.9 software assistance. The results showed that solvency and financial distress had a significant effect on stock prices. Solvency, financial distress and stock prices have a significant effect on firm value; inflation has no significant effect on stock prices and firm value. Stock prices are unable to mediate the effect of solvency, inflation, and financial distress on firm value. This shows that these factors can affect firm value directly without having to go through stock prices.
DETERMINANT OF THE QUALITY OF REGIONAL FINANCIAL REPORTS M, Zaelika Fatmawati; Sutisman, Entar; Sumartono; Suratini; Marihi, La Ode
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

This review was directed to look at and investigate the impact of inside control frameworks, bookkeeping data frameworks, monetary management and the utilization of data innovation on the nature of the budget summaries of the Jayapura City Government OPD. The number of inhabitants in this exploration is all Regional Apparatus Organizations in Jayapura City, adding up to 34 offices. In light of the purposive testing procedure, an example of 102 individuals was acquired from each territorial association. The investigation procedure utilized is various straight relapse. Then, at that point, the consequences of the review show that: (1) The Internal Control System has a positive and critical impact on the Quality of Financial Reports. (2) The Regional Financial Accounting System has a positive and critical impact on the Quality of Financial Reports. (3) Financial Supervision doesn't influence the Quality of Financial Reports. (4) Utilization of Information Technology doesn't influence the Quality of Financial Reports. (5) Internal Control System, Regional Financial Accounting System, Financial Supervision, and Utilization of Information Technology have a critical concurrent impact on the Quality of Financial Reports
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.
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