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All Journal Cakrawala Management Business Journal JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal Lensa Ekonomi Amkop Management Accounting Review (AMAR) Economics and Business Management Journal
Hustianto Sudarwadi
Universitas Papua
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI ETIKA PENGGELAPAN PAJAK Hustianto Sudarwadi; Khezya Melani Christy; Desirianingsih H. Parastri
Cakrawala Management Business Journal Vol 4 No 2 (2021): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v4i2.163

Abstract

This study aims to determine the effect of tax discrimination, tax knowledge, subjective norms, love of money on the ethics of tax evasion in the perception of individual taxpayers in Manokwari Regency. The source of data used in this study is primary data, namely data obtained directly from respondents by distributing questionnaires. The questionnaire used in this study was developed from research conducted by (Rahman, 2013); (Khasanah, 2014); (Fatimah and Wardani, 2017); (Noviriyani, 2020). The population in this study were all Individual Taxpayers registered at the end of 2020 at the Manokwari KPP Pratama West Papua Province totaling 83,354 Individual Taxpayers. The sampling technique in this research is probability sampling with simple random sampling method. The number of samples used is 347 samples. The analysis used in this research is using multiple linear regression analysis which is processed using SPSS version 22 program. The results show that Tax Discrimination, Subjective Norms and Love of Money have a positive effect on the ethics of tax evasion in the perception of individual taxpayers, while Tax Knowledge has a negative effect on the ethics of tax evasion in the perception of individual taxpayers. Keywords: Tax Discrimination, Subjective Norms, Love of Money, Tax Evasion Ethics
PENGARUH KOMPETENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA TERHADAP KUALITAS HASIL PEMERIKSAAN Anggita Dian Krismadani; Hustianto Sudarwadi; Camelia Lusandri Numberi
Cakrawala Management Business Journal Vol 5 No 1 (2022): cakrawala
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v5i1.203

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of competence, integrity, objectivity, and work experience on the quality of an auditor's examination results. This research was conducted on auditors and examiners within the government, namely the Inspectorate Office of Manokwari Regency and the Inspectorate Office of West Papua Province. The population in this study were all auditors at the Inspectorate Office of Manokwari Regency and the Inspectorate Office of West Papua Province, totaling 40 auditors. The sampling technique in this research is saturated sampling by taking all members of the population as the research sample. The analysis used in this study was multiple linear regression analysis which was processed using the SPSS version 22 program. The results showed that only the objectivity variable had an effect on the quality of the examination results. The variables of competence, integrity, and work experience have no effect on the quality of the examination results. Keywords: Competence, Integrity, Objectivity, Work Experience, Quality of Examination Results.
PENGARUH GCG, FREE CASH FLOW, INDEPENDENSI AUDITOR DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Hustianto Sudarwadi
Cakrawala Management Business Journal Vol 4 No 1 (2021): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v4i1.150

Abstract

This study aims to examine the effect of Good Corporate Governance, Free Cash Flow, Auditor Independence and Profitability on Earnings Management. Good Corporate Governance is measured using the number of members, Free Cash Flow is measured using free cash flow, Auditor Independence is measured using the length of audit assignment in a company, Profitability is measured using the ROA formula, and Earnings Management is measured using the modified Jones model. The population in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling technique used a probability sampling technique in the form of simple random sampling with a total sample of 191 financial statements. The analysis used in this study was multiple linear regression analysis which was processed using the SPSS version 22 program. The results showed that Good Corporate Governance and Free Cash Flow had no effect on earnings management, while Auditor Independence and Profitability had an effect on Earnings Management.
ANALISIS ANGGARAN DAN PROFITABILITAS SEBAGAI ALAT BANTU MANAJEMEN GUNA MENGOPTIMALKAN LABA Mona Permatasari Mokodompit; Isabela Fenty Muliyawati Matatula; Hustianto Sudarwadi
Cakrawala Management Business Journal Vol 3 No 1 (2020): Mei 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v3i1.54

Abstract

This research is a case study research conducted at CV Tintur Jaya in Manokwari regency. The purpose of the research is to analyze the budget set by the company in optimizing profits and to analyze the level of profitability achieved by the company. The research data are financial statements of CV Tintur Jaya withink three years which were analyzed using difference analysis and profitability analysis. The results has shown that as a whole the use of CV Tintur Jaya’s budget has been effiecient as a management tool in optimizing company profits, where there is a favorable difference between the company’s budget and realization. In addition, the level of profitability acchieved by the company within three years experienced a fluctuating ratio growth.
Faktor Faktor Yang Mempengaruhi Peran DPRD Dalam Pengawasan Keuangan Daerah Simson Werimon; Memed Ronsumre; Hustianto Sudarwadi
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i1.24

Abstract

This study aims to examine the influence of personal background, political background and knowledge of council about budget towards the role members of DPRD on financial region supervision. This research is motivated by the fact individual backgroundwill effect to individual behavior for their role and on political activity. Dependent variable in this research are the role members of DPRD on financial region supervision. Independent variables are personal background, political background and knowledge of council about budget. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 43 respondents that members of DPRD at West Papua Province. Hipothesis of this study are examine by using Multiple Linear Regression use SPSS 22 program. The result of this indicated that‟s, first, there is a positive influence of personal background toward the role members of DPRD on financial region supervision. Second, political background haven‟t effect towards the role members of DPRD on financial region supervision. Third, knowledge of council about budget affect towards the role members of DPRD on financial region supervision. The suggestions for further research, research instrument of variable education and trainning, organizational experience, experience in DPRD should be developed. Measurement of variable length of employment in government should be developed.
Pengaruh Pemanfaatan Teknologi Informasi Dan Sumber Daya Manusia Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah Mona Mokodompit; Hustianto Sudarwadi; Shenyta Denofi Kurniawati
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 2 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i2.27

Abstract

The study aims to determinen: (1) the influence of the use of information technology on the timeliness of local government financial reporting, (2) human resources on the timeliness of local government financial reporting. This type of research is quantitative research. The population in this study is the number of staff of regional (OPD) in Manokwari regency totaling 1.925 which are devided into 27 OPD. The sampling technique wed 331 random sampling and individuals using the slovin formula. This type of research data is primary data, this study use data collection techniques by distributing questionnaires to respondent, while the primary data source in this study is obtained from respondents’ answer to the questionnaires distributed to respondents’ namely employes OPD. The result of the study conclude that: the use of information technology and human resources has a significant positive effect on the timeliness of local government financial reporting.
Analisis Efisiensi Dan Efektivitas Pada Pajak Kendaraan Bermotor Roda Dua Di Kantor Samsat Kabupaten Manokwari Ajis Rudin; Hustianto Sudarwadi; Desirianingsih Haryati Parastri
ACE: Accounting Research Journal Vol 2 No 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study aims to evaluate the performance of two-wheeled motor vehicle tax revenues efficiency and effectiveness in SAMSAT office of Manokwari, West Papua. To achieve the research objective, the qualitative descriptive analysis method was used. Therefore, this study empirically examines two-wheeled vehicle tax revenue report from 2019 to 2021 in SAMSAT office of Manokwari, West Papua. The analysis results suggest that two-wheeled vehicle tax has been efficient in terms of costs, because there are no more costs incurred to collect two-wheeled vehicle taxes since 2019. In addition, it appears that the effectiveness of two-wheeled vehicle tax is still below the tax revenue target. In terms of target achievement, it is still relatively low in 2020. However, in 2019 and 2021 two-wheeled vehicle tax are effective Keywords: Two-wheeled vehicle tax, Effectiveness, Efficiency ABSTRAK Penelitian ini bertujuan untuk mengukur efisiensi dan efektivitas pendapatan pajak kendaraan bermotor roda dua di kantor SAMSAT Kabupaten Manokwari, Papua Barat. Untuk mencapai target tersebut, analisis deskriptif kualitatif digunakan dalam penelitian ini. Oleh karena itu, penelitian ini menguji secara empiris laporan penerimaan pajak kendaraan bermotor roda dari tahun 2019 hingga 2021 pada SAMSAT di Kabupaten Manokwari. Hasil analisis penelitian ini menunjukan bahwa penerimaan Pajak Kendaraan Bermotor di SAMSAT Kabupaten Manokwari, Papua Barat dari tahun 2019-2021 sudah sangat efisien jika dilihat dari segi biaya, dikarenakan tidak ada lagi biaya yang dikeluarkan untuk memungut pajak kendaraan bermotor roda 2 sejak tahun 2019. Selain itu, efektivitas Pajak Kendaraan Bermotor di UPT SAMSAT Kabupaten Manokwari dari tahun 2019-2021 masih di bawah target. Jika dilihat dari segi pencapaian target, Pajak Kendaraan Bermotor masih tergolong rendah dimana pada tahun 2020 realisasi pendapatan tidak mencapai target yang ditentukan. Akan tetapi di tahun 2019 dan 2021 masih masuk dalam kategori efektif. Kata Kunci: Pajak Kendaraan Bermotor Roda Dua, Efektivitas, Efisiensi
Analisis Penggunaan Activity Based Costing (ABC) dalam Menentukan Tarif Jasa Rawat Inap Jainuddin Unsale; Hustianto Sudarwadi; Anik Wuriasih
Lensa Ekonomi Vol 16 No 02 (2022): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.2 KB) | DOI: 10.30862/lensa.v16i02.252

Abstract

The hospital is one of the health services engaged in services. Hospitals in determining the cost of goods sometimes still use the traditional method. Where the preparation of this traditional cost of cost information presented still has a weakness that is distorted. The purpose of this study was to determine the rate of inpatient services using Activty Based Costing at the RS AL dr. Azhar Zahir Manokwari and find out the comparison of inpatient service rates that have RS AL dr. Azhar Zahir Manokwari uses it with Activity Based Costing. The analytical method used is descriptive qualitative method. Data collection techniques are interviews and documentation. The results showed that the calculation using Activity Based Costing gave different results. The results of calculations using the Activity Based Costing system compared to the rates determined by the hospital give more expensive results in all classes, namely VIP Class, Class 1, Class 2 and Class 3. The differences that occur between the traditional method and the Activity Based Costing method are caused by the imposition of overhead costs on each of these products.
PRAKTIK POLITICAL WILLINGNESS DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PUBLIK Sudarwadi, Hustianto; Parastri, Desirianingsih; Narwawan, Destri
Cakrawala Management Business Journal Vol 7 No 2 (2024): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v7i2.348

Abstract

The research aims to determine the achievement of political willingness practices in implementing accrual-based accounting in the public sector. This research was conducted at the Regional Secretariat of Manokwari Regency. The type research used is qualitative research based on an interpretive paradigm. Data collection in this research was direct interviews with informants. This research data analysis method uses interpretive analysis to test the validity of the data based on data triangulation and theory triangulation. The results of this research indicate that the Regency Manokwari Regional Secretariat has implemented accrual-based accounting in accordance with Government Regulation Number 71 Of 2010 Concerning Accrual-Based Government Accounting Standards. The practices of political willingness has a positive impact on the preparation of government financial reports. The achievement of the practice of political willingness in implementing accrual-based accounting at the Regional Secretariat Of Manokwari Regency is measured by several indicators, namely initiative, priority, mobilization of political support, law enforcement and business sustainability so as to produce quality financial reports that are transparent and accountable.
Analysis of the Impact of Rights Issue Announcements on the Stock Returns of Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023 Pujiyasari, Winda; Sudarwadi, Hustianto; Simanjuntak, Verawati
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2683

Abstract

This study aims to determine whether there is a difference in the average stock return before and after the announcement of a rights issue in companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2023. The primary focus of this study is to examine the market reaction to corporate information in the form of new share issuance through the rights issue mechanism, as well as to assess the extent to which this event affects investors' perceptions of the company's performance. This study employs a quantitative approach, utilizing a parametric Paired Sample T-Test to examine the difference in average stock returns before and after the announcement of a rights issue. The research sample consists of 42 companies that conducted a rights issue during the 2020–2023 period. The observation period used was five days before and five days after the announcement of the rights issue. The results indicate a difference in average stock returns before and after the announcement of the rights issue; however, this difference is not statistically significant. This finding suggests that the market does not respond substantially to the announcement of a rights issue, indicating that a rights issue does not provide a strong signal to investors. This contradicts the prediction of signal theory, which expects a positive reaction from investors to corporate information. This study has implications for investors to be more cautious in evaluating corporate information, and for companies to enhance transparency and communicate the objectives of the rights issue strategically to form positive market perceptions.
Co-Authors Abdul Haris Ajis Rudin Anggita Dian Krismadani Anik Wuriasih Baransano, Siti R.N Camelia Lusandri Numberi Desirianingsih H. Parastri Desirianingsih Haryati Parastri I Nyoman Tri Sutaguna Ijo, Evaristus Yohanes Andry Jaya Isabela Fenty Muliyawati Matatula Jainuddin Unsale Khezya Melani Christy Mallisa, Mini Susi Mamoribo, Yubelina Y. H. Marhaendro Purno Melkior Lukas Memed Ronsumre Mona Mokodompit Mona Permatasari Mokodompit Narwawan, Destri Parastri, Desirianingsih Parastri, Desirianingsih Haryati Pujiyasari, Winda Rohiem, Ahmad Takhrizur Shenyta Denofi Kurniawati Simanjuntak, Verawati Simson Werimon Sudarwadi, Dirarini Sumari, Jenita Werimon, Simson Christine Yarangga, Hilda Christine