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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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Edukasi Preventif bagi Penggiat Anti Narkoba: Strategi Pencegahan Penyalahgunaan Narkotika di Kabupaten Jayapura Zakaria, Zakaria; Sutisman, Entar; Yendra, Yendra; Suratini, Suratini; Prasetianingrum, Septyana; Saling, Saling; Marihi, Laode
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 4 (2025): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v7i4.3451

Abstract

Program pengabdian ini bertujuan meningkatkan literasi pencegahan penyalahgunaan narkotika bagi penggiat komunitas di Kabupaten Jayapura melalui pendekatan partisipatif berbasis konteks lokal. Sebanyak 40 peserta mengikuti pelatihan satu hari yang mencakup materi pengenalan jenis narkoba, identifikasi gejala pengguna, dan strategi pencegahan, disertai simulasi komunikasi publik serta evaluasi pre–post test skala 0–100. Hasil menunjukkan peningkatan pengetahuan yang bermakna (Pre = 62,42 ± 3,87; Post = 82,40 ± 5,83; ? = 19,98 ± 4,36; t(39) = 28,94; p < 0,001; d = 4,58), dengan perbaikan terbesar pada pengenalan jenis narkoba dan strategi pencegahan. Selain aspek kognitif, peserta melaporkan penguatan keterampilan komunikasi untuk menyampaikan pesan anti narkoba di komunitas. Keterbatasan utama kegiatan adalah durasi singkat dan cakupan peserta yang terbatas; rancangan pelatihan ini berpotensi direplikasi di wilayah lain dengan karakteristik sosial-budaya serupa. Preventive Education for Anti-Drug Advocates: Strategies for Preventing Narcotics Abuse in Jayapura Regency This community service program aimed to strengthen drug-prevention literacy among community activists in Jayapura Regency through a participatory, context-sensitive approach. Forty participants completed a one-day training covering drug typologies, recognition of user symptoms, and prevention strategies, complemented by public-communication simulations and a 0–100 pre–post test evaluation. Findings indicate a statistically meaningful improvement (Pre = 62.42 ± 3.87; Post = 82.40 ± 5.83; ? = 19.98 ± 4.36; t(39) = 28.94; p < 0.001; d = 4.58), with the largest gains observed in drug-type recognition and prevention strategies. Beyond cognition, participants reported enhanced communication skills to disseminate anti-drug messages. Despite the short duration and limited coverage, the training design is replicable in other locales with similar socio-cultural characteristics.
PENANAMAN MANGROVE UNTUK MENCEGAH ABRASI DI TELUK YOUTEFA KOTA JAYAPURA PAPUA Prita Prasetya; Entar Sutisman; Arif Murti R
The Proceeding of Community Service and Engagement (COSECANT) Seminar Vol. 3 No. 1 (2023): Prosiding COSECANT : Community Service and Engagement Seminar
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/cosecant.v3i1.7089

Abstract

Hutan Mangrove berada di kawasan ekowisata Mangrove di Teluk Youtefa, Kota Jayapura, Papua. Tempat ini menjadi salah satu destinasi wisata di Kota Jayapura dengan lokasi yang strategis. Ekowisata mangrove merupakan bagian dari Pantai Hamadi dan berjarak 100meter dari Jembatan Youtefa. Kondisi hutan mangroven menunjukkan penurunan, baik dilihat dari aspek kualitas maupun kuantitasnya. Luas lahan semakin sempit dikarenakan perubahan fungsi lahan menjadi jembatan, jalan dan perubahan secara alami. Oleh karena itu untuk memaksimalkan fungsinya, kawasan konservasi ini perlu terus dijaga kelestariannya, salah satu kegiatan yang dilakukan dengan melakukan penanaman kembal hutan Mangrove. Kegiatan pengabdian masyarakat ini dilaksanakan sebagai rangkaian kegiatan Forum Manajemen Indonesia (FMI) di Papua. Tujuan kegiatan ini untuk mendukung upaya penghijauan ekosistem Mangrove serta meningkatkan peran masyarakat, perguruan tinggi dan pemerintah.
The Effect of Taxpayer Awareness, Fiscal Services, and Tax Sanctions on Corporate Taxpayer Compliance at the Jayapura Primary Tax Service Office Entis Sutisna; Entar Sutisman; Jana Siti Nor Khasanah
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.975

Abstract

This study aims to analyze the impact of technological innovation on consumer decision-making in the gadget industry. Using a qualitative approach, this research involves interviews with consumers in various innovation adoption groups, which include innovators, early adopters, early majority, late majority, and slow followers. In addition, this research also studied the concept of consumer satisfaction and how consumer satisfaction with technological innovations affects purchasing decisions in the gadget industry. Through in-depth interviews with consumers, this research generated rich insights into consumers' experiences of adopting technological innovations, factors that influence purchase decisions, and the role of consumer satisfaction in the decision-making process. Qualitative data analysis was conducted to identify patterns, themes, and relationships between the variables studied. The results of this study show that understanding the level of consumer adoption in technological innovation is of key importance for gadget companies. Innovator and early adopter consumers tend to have higher risk, are enthusiastic in trying new technology, and play an important role in influencing others to adopt the innovation. Meanwhile, early majority consumers have a slower adoption rate, but their purchasing decisions are influenced by testimonials from previous adoption groups. Consumer purchase decisions in the gadget industry are also influenced by their satisfaction with technological innovations. Consumers who are satisfied with the user experience of an innovation are likely to recommend it to others and consider purchasing products with similar innovations. Therefore, gadget companies need to pay attention to product development that meets consumer expectations, provides a positive user experience, and provides responsive customer service.
Pelatihan Riset Praktis Berbasis Tools digital dan Artificial intelligence bagi Mahasiswa Manajemen dan Akuntansi Pasolo, Muhammad Ridhwansyah; Prasetianingrum, Septyana; Sutisman, Entar; Sutisna, Entis; Pasolo, Fahrudin; Noy, Ismail R; Husen, Sjamsiar; Suratini, Suratini; Saling, Saling; Wibowo, Herry Adi Setya
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 2 (2026): June
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v11i2.5252

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan membantu mahasiswa Program Studi Manajemen dan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Yapis Papua dalam memulai penyusunan proposal tugas akhir secara lebih terarah melalui pemanfaatan tools digital dan artificial intelligence (AI) secara etis. Permasalahan mitra mencakup keterlambatan penyusunan proposal, kesulitan mahasiswa dalam menentukan topik penelitian, keterbatasan penelusuran literatur ilmiah, serta penggunaan ChatGPT yang belum disertai verifikasi sumber dan pemahaman integritas akademik. Kegiatan dilaksanakan pada November 2025 selama satu hari, pukul 09.00 sampai 15.00 WIT, dengan melibatkan 80 mahasiswa yang mengambil mata kuliah tugas akhir. Metode pelaksanaan menggunakan pelatihan partisipatif berbasis praktik langsung. Peserta dibagi dalam kelompok kecil maksimal lima orang dan didampingi delapan fasilitator. Materi kegiatan mencakup penelusuran artikel melalui Google Scholar dan Publish or Perish, demonstrasi pemetaan isu dengan VOSviewer, pengamatan fenomena empiris, pengenalan media sosial dan netnografi, serta penggunaan ChatGPT untuk membantu penyusunan outline dan rancangan awal proposal. Evaluasi dilakukan melalui observasi, diskusi, dokumentasi, dan informasi tindak lanjut dari program studi, bukan melalui pre-test, post-test, atau rubrik penilaian formal. Hasil kegiatan menunjukkan bahwa dalam lima hari setelah pelatihan, 30 mahasiswa telah mendaftarkan proposal untuk ujian proposal, terdiri atas 18 mahasiswa Akuntansi dan 12 mahasiswa Manajemen. Mahasiswa lainnya melanjutkan proses bimbingan, dan pada akhir semester seluruh peserta berhasil mengikuti ujian proposal. Kegiatan ini menunjukkan bahwa pelatihan riset praktis berbasis tools digital dan AI etis dapat menjadi strategi awal untuk mendorong percepatan penyusunan proposal tugas akhir melalui mekanisme akademik program studi. Strengthening Research Skills of Management and Accounting Students through Digital Tools and Artificial intelligence Abstract This community service activity aimed to assist Management and Accounting students at the Faculty of Economics and Business, Universitas Yapis Papua, in starting their final project proposal preparation more systematically through the ethical use of digital tools and artificial intelligence (AI). The partner’s problems included delays in proposal preparation, students’ difficulties in selecting research topics, limited ability to search scholarly literature, and the use of ChatGPT without sufficient source verification and academic integrity awareness. The activity was conducted in November 2025 for one day, from 09.00 to 15.00 Eastern Indonesia Time, involving 80 students enrolled in the final project course. The implementation method used participatory training with hands-on practice. Students were divided into small groups of a maximum of five members and were assisted by eight facilitators. The training covered article searching through Google Scholar and Publish or Perish, research issue mapping demonstration using VOSviewer, empirical observation, introduction to social media and netnography, and the use of ChatGPT to support the development of outlines and initial proposal drafts. Evaluation was conducted through observation, discussion, documentation, and follow-up information from the study programs, rather than through pre-tests, post-tests, or formal scoring rubrics. The results showed that within five days after the training, 30 students had registered their proposals for proposal examination, consisting of 18 Accounting students and 12 Management students. The remaining students continued the supervision process, and by the end of the semester all participants had completed their proposal examinations. This activity indicates that practical research training supported by digital tools and ethical AI can serve as an initial strategy to accelerate final project proposal preparation through the academic mechanisms of the study programs.
KERJASAMA PEMERINTAH DAN LP2M UNIVERSITAS YAPIS PAPUA DALAM PENYUSUNAN STANDAR SATUAN HARGA KOTA JAYAPURA Mohammad Aldrin Akbar; Nurhikmah Nurhikmah; Sjamsier Husen; Entar Sutisman; Sitti Nur Alam
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 6 No 2 (2026): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v6i2.7872

Abstract

Penelitian ini bertujuan untuk menyusun Standar Satuan Harga (SSH) Kota Jayapura melalui kolaborasi antara LP2M Universitas Yapis Papua dan Pemerintah Kota Jayapura. Pendekatan yang digunakan adalah kolaboratif-partisipatif dengan melibatkan Badan Pengelola Keuangan dan Aset Daerah (BPKAD) serta Organisasi Perangkat Daerah (OPD) terkait. Teknik pengumpulan data meliputi survei lapangan, wawancara dengan pelaku usaha dan pemangku kepentingan, serta dokumentasi data sekunder berupa SSH tahun sebelumnya dan regulasi yang relevan. Data yang diperoleh diverifikasi menggunakan teknik triangulasi untuk menjamin akurasi, konsistensi, dan keterwakilan data. Analisis dilakukan secara deskriptif dengan mempertimbangkan nilai rata-rata, rentang harga, dan prinsip kewajaran. Hasil penelitian menunjukkan bahwa dokumen SSH berhasil disusun secara sistematis berdasarkan klasifikasi belanja daerah serta didukung oleh basis data harga yang tervalidasi. Variasi harga dipengaruhi oleh faktor logistik, rantai pasok, dan dinamika ekonomi lokal Kota Jayapura. Proses kolaboratif juga terbukti meningkatkan kapasitas kelembagaan dan mendorong pengambilan keputusan berbasis data dalam penyusunan anggaran daerah. Penelitian ini berkontribusi dalam menyediakan model praktis kebijakan berbasis evidensi guna meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan daerah.
Evaluation of the Challenges of Implementing Sustainability and ESG Principles in Modern Corporate Financial Reporting Herry Adi Setya Wibowo; Ismail Noy; Entar Sutisman
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.738

Abstract

Purpose: This study aims to evaluate companies' challenges in implementing ESG (Environmental, Social, and Governance) principles in modern corporate financial reporting. It seeks to address critical questions about the primary obstacles to ESG adoption and strategies to overcome them, enhancing the effectiveness and reliability of reporting practices. Research Method: A qualitative systematic literature review synthesized findings from recent academic and industry publications. This approach comprehensively examined the existing literature on ESG implementation, highlighting key challenges and potential solutions. The methodology focused on identifying patterns, comparing global practices, and linking theoretical frameworks with practical implications. Results and Discussion: The study found significant challenges, including inconsistent ESG reporting standards, internal company resistance, and limitations in human and technological resources. It revealed that successful integration requires active stakeholder engagement, continuous training, and leveraging advanced technology for effective data management. The research also highlighted discrepancies in the adoption of ESG practices between developed and developing regions, noting that more robust regulatory frameworks in places like Europe facilitate better implementation than in regions facing regulatory and resource constraints. The findings emphasized the relevance of stakeholder theory in promoting transparency and accountability and the importance of fostering a culture that supports sustainability. Implications: The study contributes to academic knowledge by expanding on existing theories and linking them to practical strategies for ESG implementation. For managers and policymakers, the research offers insights into designing adaptive frameworks and practices that cater to local and global contexts. Future research should include empirical studies to validate these findings and explore region-specific challenges for deeper practical insights.
Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba Fajar Rina Sejati; Entar Sutisman; Dian Pertiwi; Sahrul Ponto; Nurul Hidayah Syamsuddin
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 2 No. 2 (2021): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v2.i2.p304-314

Abstract

The purpose of this study was to examine the effects of the leverage, profitability and company size on earnings quality. The sample of this study was using 11 companies in the property, real estate and building contruction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverange and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positiveeffect on earnings quality.
Dampak Penerapan Good Governance, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Instansi Pemerintah Rosen Heluka; Victor Pattiasina; Entar Sutisman; Melyanus Bonsapia; Andarias Patiran
Journal of Business Application Vol. 1 No. 1 (2022): Journal of Business Application
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v1.i1.p40-53

Abstract

This study examines the effect of implementing good governance, accounting information systems, and internal control systems on the performance of Yahokimo district government agencies. testing was carried out on a sample of 97 respondents. The sample method used is purposive sampling. data collection is done by direct survey. Hypothesis testing was tested empirically using moderated regression. The results showed that the implementation of Good Governance had a significant positive effect on the Performance of the Yahokimo Regency Government Agencies, the Accounting Information System had a significant positive effect on the Performance of the Yahokimo Regency Government Agencies, the Internal Control System had a significant positive effect on the Performance of the Yahokimo Regency Government Agencies and the influence of the Implementation of Good Governance, Information Systems Accounting and Internal Control Systems simultaneously affect the Performance of Government Agencies of Yahokimo Regency.
The Effect of Sustainability Report Disclosure, Firm Size, and Liquidity on Firm Value: Evidence from Indonesian Mining Companies Iriana Auliyah Auliyah; Jesicha Ardhyana Destriani; Mursalam Salim; Septyana Prasetianingrum; Entar Sutisman
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1035

Abstract

This study examines whether sustainability report disclosure, firm size, and liquidity affect firm value in Indonesian mining companies. Mining firms operate in a capital-intensive and environmentally sensitive sector; therefore, investor valuation may be shaped not only by financial indicators but also by sustainability transparency. The study applies a quantitative explanatory design using secondary data from mining-sector companies listed on the Indonesia Stock Exchange during 2020–2024. From a population of 39 firms, 14 companies were selected through purposive sampling, generating 70 firm-year observations. Firm value was measured using Price to Book Value, sustainability report disclosure was measured through a disclosure index, firm size used the natural logarithm of total assets, and liquidity used the current ratio. Multiple linear regression with SPSS 22 was employed after classical assumption testing. The results show that sustainability report disclosure has a negative and significant effect on firm value, with a coefficient of −73.065 and significance of 0.000. Firm size has a positive and significant effect, with a coefficient of 3.000 and significance of 0.000. Liquidity has a positive but insignificant coefficient of 0.874 and significance of 0.344. The model explains 42.5% of firm-value variation. These findings imply that sustainability disclosure in mining firms may be interpreted as a costly or risk-revealing signal unless supported by credible sustainability performance, while company scale remains a strong valuation signal.
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