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All Journal Future : Jurnal Manajemen dan Akuntansi International Journal of Artificial Intelligence Research AKRUAL: Jurnal Akuntansi Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Proceeding of National Conference on Accounting & Finance Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Tourism Economics and Policy Jurnal Bisnis Mahasiswa Journal of Economics Review (JOER) Journal of Governance, Taxation, and Auditing Jurnal Manajemen, Akuntansi, Ekonomi Easta Journal of Innovative Community Services The Journal of Business and Management Research Journal of Business Application Advances in Applied Accounting Research Advances in Management & Financial Reporting Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi
Entar Sutisman
Pusat Bisnis dan Kajian Ekonomi (PBKE) Fakultas Ekonomi Universitas Yapis Papua Jln. Dr. Sam Ratulangi No. 12 Gedung Induk Lantai III FE Dok V Atas Uniyap Jayapura Papua Telp. (0967) 534012, 550355, Fax (0967) 550216,
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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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.
Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba Sejati, Fajar Rina; Sutisman, Entar; Pertiwi, Dian; Ponto, Sahrul; Syamsuddin, Nurul Hidayah
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

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 effect of leverage, profitability, liquidity, and company size on earnings quality. The sample of this study was using 11 companies in the property, real estate & building construction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverage and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positive effect on earnings quality.
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.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI UMKM PERUSAHAAN DAGANG DI KOTA JAYAPURA Sutisna, Entis; Ermawati, Yana; Sutisman, Entar; Suratini, Suratini; Akbar, Mohammad Aldrin; Pasolo, Muhamad Ridhwansyah; Marihi, Laode; Kurniawan, Ade
Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Vol 4, No 2 (2021): Jurnal Pengabdian Masyarakat (JPM-IKP)
Publisher : FKIP Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jmp-ikp.v4i2.1033

Abstract

Tujuan dari pelatihan ini adalah untuk memberikan penguatan kepada pelaku Usaha Mikro, Kecil dan Menengah, terkait peningkatan kemampuan dalam menyajikan laporan keuangan yang akuntabel. Metode yang digunakan adalah praktek penyusunan laporan keuangan, dan tanya jawab selama berlangsungnya kegiatan. Kegiatan ini juga menghadirkan beberapa narasumber baik dari Program Studi Akuntansi FEB Universitas Yapis Papua, Unit Pengembangan Karir dan Kewirausahaan serta dari Badan Usaha Milik Daerah Kota Jayapura.
Evaluation of the Challenges of Implementing Sustainability and ESG Principles in Modern Corporate Financial Reporting Wibowo, Herry Adi Setya; Noy, Ismail; Sutisman, Entar
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.
Co-Authors Abdul Rasyid Ade Kurniawan Ahsta, Wahyu Farah Fathin Akbar, Mohammad Aldrin Andri Irawan Arry Pongtiku Auliyah, Iriana Azis, Ince Isnaeni B, St. Mariani Bonsapia, Melyanus Dian Pertiwi Dianwicaksih Arieftiara Entis Sutisna Entis Sutisna Ermawati, Yana Fachril, Fadriansyah FAHREZA, Ellycia Rahma Nurfidya Fitri Fitri Gobay, Elci Angelin Heluka, Rosen Ibrahim, Muhdi B. Hi. Kartim, Kartim Kusuma, Frendy Lande, Adriani M, Zaelika Fatmawati Marihi, La Ode Marihi, Laode Marlindo, Indo Merani, Gladis percilia Muhammad Ridhwansyah Pasolo Mursalam Salim Mustari, Fitrah Nor Khasanah, Jana Siti Novi Darmayanti Noy, Ismail NOY, Ismail R. Patiran, Andarias R Noy , Ismail Rumasukun, Ridwan Sad Lingga Fitriana, Sad Lingga Sahrul Ponto Saleh, Erdha Nafayta Austin Saling, Saling SEJATI, FAJAR RINA Septyana Prasetianingrum Sumartono Suratini Suratini, Suratini SUTISNA , Entis Syamsuddin, Nurul Hidayah Tafeten, Ronald A Tahir, Arlan Tete, Johni Victor Pattiasina Wibowo, Herry Adi Setya Yaya Sonjaya Yendra Yusrianti, Yusrianti Zakaria Zakaria