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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Management Science (JMAS) Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Ascarya: Journal of Islamic Science, Culture and Social Studies BIP'S : Jurnal Bisnis Perspektif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Pedagogic Research - Applied Literacy Journal International Journal of Business and Quality Research Journal of Creative Power and Ambition (JCPA) Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Hama, Aloisius
Sekolah Tinggi Ilmu Ekonomi Yapan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Taxpayer Awareness and Tax Knowledge on Individual Taxpayer Compliance Petrus Damianus Sisko Rado; Aloisius Hama
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1384

Abstract

The acceleration of sustainable national development in Indonesia relies heavily on the strength of domestic funding, where tax instruments play a vital role as the largest contributor to state revenue. This research primarily aims to evaluate and examine the influence of taxpayer awareness and tax knowledge on the compliance levels of individual taxpayers residing in the Manggarai Regency area. The study is driven by empirical conditions involving unstable compliance rates and the underperformance of individual income tax (PPh) targets, highlighting a significant gap between registered taxpayer data and actual tax return (SPT) submissions. Adopting a quantitative design with a causal associative framework, data were collected from respondents in Manggarai using Likert-scale questionnaires and processed through multiple linear regression analysis. The findings indicate that both awareness and knowledge variables, partially and simultaneously, contribute significantly and positively to enhancing tax compliance. Academically, this study reinforces tax literature within the Theory of Planned Behavior (TPB) framework while offering strategic insights for relevant institutions to optimize fiscal participation in Manggarai.
Tax Education and Tax Knowledge on the Level of Land and Building Tax (PBB) Payment Rainarius Juma; Aloisius Hama
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1385

Abstract

Land and Building Tax (PBB) is a crucial element in the regional revenue structure, playing a vital role in financing various infrastructure and public facility development projects in the region. Land and Building Tax revenue in Manggarai Regency has so far not reached the maximum target, indicating obstacles to public compliance in fulfilling their tax obligations. This study aims to conduct an empirical analysis of the role of tax education and understanding in influencing the intensity of PBB payments. This study employed a quantitative design through a survey technique aimed at PBB taxpayers in Manggarai Regency. The data collection instrument used was a structured questionnaire, which was then processed using a multiple linear regression model. The research findings indicate that tax education plays a significant role in constructing public attitudes and awareness, while tax literacy plays a significant role in strengthening technical understanding regarding regulations and procedures for fulfilling fiscal obligations. Simultaneously, both variables have been shown to have a positive influence on PBB payment rates. These findings indicate that improving the quality of tax education and understanding is an important strategy for local governments to encourage sustainable tax compliance.
The Influence of Tax Revenue and Government Expenditure on Infrastructure Development Viktor Andrio Sunardi; Aloisius Hama
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1386

Abstract

The key to the success of this decentralization policy is highly dependent on the independence of the regional budget in order to finance various strategic agendas independently in accordance with the mandate of the latest regulations. Accelerating the development of public facilities is a fundamental pillar for economic sustainability in West Manggarai Regency, especially as an international tourist destination. This research aims to empirically dissect the extent to which the variables of regional tax revenue and public expenditure allocation play a role in constructing the face of regional infrastructure. By adopting a quantitative framework based on secondary data for the 2018–2024 period, the results of statistical evaluation confirm that the synergy between the optimization of tax fund mobilization and the effectiveness of simultaneous regional expenditure management is the main determinant in expanding the reach and quality of physical infrastructure. These findings confirm that fiscal independence and budget allocation precision are key in spurring the transformation of public facilities that are in line with the vision of regional development.
GUIDANCE ON THE USE OF SIMPLE FINANCIAL RATIOS TO MEASURE MSME PERFORMANCE Aloisius Hama; Herlambang Pudjo Santoso
Pedagogic Research-Applied Literacy Journal Vol. 1 No. 4 (2024): Volume 1 Number 4 August-October 2024
Publisher : Suluh Adiluhung Publisher (SAPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70574/mw6q3q29

Abstract

MSMEs play a strategic role in the national economy. They continue to face limitations in managing and evaluating business financial performance. Low levels of financial literacy cause MSME actors to experience difficulties in objectively assessing business profitability. This community service activity aims to improve MSME actors’ understanding of financial performance measurement through the use of simple financial ratios, particularly the Net Profit Margin. The implementation method employed a participatory approach through technical guidance, interactive discussions, and case study simulations. The results of the activity indicate an improvement in participants’ understanding of the concept of net profit and their ability to calculate and interpret the ratio. Satisfaction survey results show that more than 90% of participants expressed satisfaction to high satisfaction with the materials, methods, and benefits of the activity. Overall, this activity was effective in improving MSME financial literacy, has the potential to encourage more rational and sustainable business decision-making.
ANALISIS KINERJA KEUANGAN PADA BANK MUAMALAT DAN BANK SYARIAH MANDIRI DI SURABAYA Aloisius Hama
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5 No 2 (2020): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i2.126

Abstract

Kemampuan bertahan Bank Syariah ditengah gejolak nilai tukar dengan tingkat suku bunga yang tinggi telah teruji saat krisis ekonomi diIndonesiatahun 1997, dimana pada tahun tersebut jumlah bank dan kantor bank syariah terus bertambah, sedangkan jumlah bank dan kantor bank konvensional berkurang. Penelitian ini bertujuan untuk mengetahui apakah variabel – variabel CAMEL yang terdiri dari CAR, RORA, APYD, ROA, ROE, BOPO, dan LDR berpengaruh terhadap  kinerja keuangan Bank Syariah.Pengumpulan data diperoleh dari laporan keuangan Bank Syariah yang diperoleh dari internet www.google.com pada tahun 2014 sampai tahun 2019. Teknik analisa data menggunakan analisis diskriminasi dan menggunakan Independent Sampel t Test digunakan untuk membandingkan rata-rata dari dua grup yang tidak berhubungan satu dengan yang lain. Apakah kedua grup tersebut tidak mempunyai rata-rata yang sama ataukah tidak secara signifikan.            Hasil penelitian ini dapat  disimpulkan bahwa variabel – variabel yang ada didalam rasio keuangan CAMEL yang terdiri dari CAR, RORA, APYD, ROA, ROE, BOPO, dan LDR tidak dapat digunakan sebagai alat ukur dalam menentukan tingkat kinerja keuangan Bank Syariah, dan kinerja keuangan Bank Syariah Muamalat tidak berbeda (sama) dengan kinerja keuangan Bank Syariah Mandiri.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN) Aloisius Hama; Mikael Filianus; Yohana Murwati; Maria Helena N
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5 No 1 (2020): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i1.131

Abstract

AbstractSalah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.Kata Kunci: sistem informasi akuntansi, struktur pengendalian internal
Co-Authors Anggita Ninin Triyanti Triyanti Annisah Febriana Aprilianus Adiputra Beata Jenasari Benedict Robin Lambur Dani Rohmati Della Alfa'Atun Francis Femas San Fransiska Eva Suryati Fransiskus Tajal Getrudis Naldis Hafidulloh Herlambang Pudjo Santoso Ikung, Lasarus Jefrianus Jehadu Karolina Setia Kiky Ramadhana Yanti Maria Felisitas Fitri Maria Helena N Mario Febrianus Rion Gan Mersiana Varia Juita Mikael Filianus Nandyadini, Natasya Petronius Jekang Petrus Damianus Sisko Rado Rainal Gustaf Sarbunan Rainarius Juma Risaldif Kleventura Rizky Novia Darma Selviana Nggole Wea Siprianus Dargo Soter Epistomio Ot Suna Tarsius Agas Viktor Andrio Sunardi Waldoanus Jo Yasintus Solendro Yohana Murwati