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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Analisa Akuntansi dan Perpajakan Cakrawala Management Business Journal JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal Lensa Ekonomi Jurnal Ilmu Kehutanan
Simson Werimon
Universitas Papua
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Evaluasi Sistem Kompensasi Kayu Hutan Produksi pada Hak Ulayat Suku Sougb, Kabupaten Teluk Bintuni, Papua Barat Jonni Marwa; Simson Werimon
Jurnal Ilmu Kehutanan Vol 12, No 1 (2018)
Publisher : Fakultas Kehutanan Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.313 KB) | DOI: 10.22146/jik.34122

Abstract

Kompensasi di Provinsi Papua Barat merupakan upaya pemerintah menekan konflik pemanfaatan kayu dari hutan produksi antara korporasi dan masyarakat adat. Hanya saja dalam implementasinya sering timbul ketidakpuasaan terhadap aliran manfaat yang diterima. Penelitian ini bertujuan mengevaluasi sistem kompensasi kayu yang dipungut dari hak ulayat Suku Sougb berdasarkan: aliran manfaat, nilai WTP dan WTA, mekanisme, dan isi kebijakan kompensasi. Penelitian ini dilakukan di wilayah  Kabupaten Teluk Bintuni khususnya pada hak ulayat masyarakat Suku Sougb yang berdiam di Kampung Bina Desa, Kampung Lama, Tirasai, Atibo, dan Tihibo. Obyek kajian adalah pemilik hak ulayat Suku Sougb dan pihak perusahaan yang dipilih secara purposif. Pengambilan data dilakukan dengan cara wawancara dengan menggunakan kuisioner. Selanjutnya data yang terkumpul dianalis secara statistik dan disajikan secara deskriptif. Hasil kajian menunjukkan bahwa kompensasi kayu dari hutan produksi yang berada di wilayah hak ulayat Suku Sougb telah memberikan manfaat rata-rata per tahun mencapai Rp. 293.764.482. Nilai WTA masyarakat adat untuk jenis kayu merbau rata-rata total Rp. 729.032,- sedangkan WTP perusahaan Rp. 60.000/m3 sampai Rp. 100.000/m3. Mekanisme kompensasi yang dipraktekkan selama ini dalam pengusahaan hutan produksi di Papua Barat menunjukkan bahwa tidak satupun dari kriteria kunci yang dilaksanakan secara utuh atau lengkap. Terdapat celah kebijakan yang menjadi permasalahan tentang kompensasi baik pada standar pengenaan kompensasi, prosedur dan tata cara pembayaran, serta pembinaan, pengawasan, dan pelaporan. Evaluation of Compensation System of Production Forest in Communal Land Right of Sougb Tribe, Teluk Bintuni Regency, West Papua ProvinceAbstractIn West Papua Province, the compensation program was intended to solve the conflict between local people and logging corporations. Nevertheless, the program has not been implemented effectively. Therefore, the goal of this study was to evaluate the compensation of communal land right of Sougb Tribe in term of benefit flow, WTP, WTA, the mechanism as well as the compensation policy. This research took place in Teluk Bintuni Regency and data were collected in five villages (Kampung Bina Desa, Kampung Lama, Tirasai, Atibo and Tihibo) as communal landowner of Sougb Tribe. Then, the local people and corporation were purposively interviewed using questionnaire. Data were analysed statistically and presented descriptively. The results showed that the compensation of communal land right of Sougb Tribe per year was IDR 293,764,482 on average; WTA of local people for Merbau was IDR 729,032 ; and WTP of logging corporation ranged from IDR 60,000/m3 to IDR 100,000/m3. The mechanism of compensation has been carried out for about couple of years without paying full attention to the key criteria. Consequently, compensation policy has not been enforced fully such as standard payment of compensation, the payment procedures, local community development, controlling and reporting.
the influence PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KEANDALAN PELAPORAN KEUANGAN (Studi Pada Bank Papua Kantor Cabang Manokwari) camelia lusandri numberi; Marlina Malino; Simson Werimon; Alvany Theresia Wanma
Cakrawala Management Business Journal Vol 6 No 1 (2023): cover mei 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v6i1.268

Abstract

The objectives of this research is to find out the impact of the human resource capacity, the utilization of information technology and the system of accounting internal control to the reliability of financial reporting (Case Study at the Main Branch Office of Papua Bank in Manokwari). Population in this research is all of the employees of the Main Branch Office of Papua Bank in Manokwari that carry out accounting and financial function which is 35 people. The sampling technique used saturated sample technique (census). The data used is primary data taken directly from the the distributed questionnaires. The results shows that the human resource capacity, the utilization of information technology and the internal control of accounting have a postive and significant impact on the reliability of financial reporting at Bank Papua Main Branch Office of Manokwari). Therefore, the human resource capacity, the utilization of information technology and the internal control of accounting determine the reliablity of financial reporting.
Faktor Yang Mempengaruhi Audit Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan LQ45 Tahun 2017-2021 Rojojor Silitonga; Desirianingsih Haryati Parastri; Simson Werimon
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The LQ 45 company consists of 45 preferred stocks and has criteria such as good fundamentals, good business growth and a good financial situation. The aims of this research are (1) to find out and analyze the effect of Investment Opportunity Set, Firm Size, Financial Performance on firm value audit in LQ45 companies; (2) to find out whether financial performance affects the relationship between the Investment Opportunity Set and the company value audit; (3) to find out and analyze whether financial performance influences the relationship between firm size and firm value audit through the financial performance of LQ45 companies. This type of research is quantitative research. The results of the study show that (1) Investment Opportunity Set, Firm Size, Financial Performance have no effect on firm value in LQ45 Companies, (2) financial performance cannot mediate the effect of investment opportunity set on firm value so that financial performance cannot become an intervening variable and; (3) the variable financial performance has an influence on the relationship between firm size and firm value so that financial performance can be an intervening variable. Keywords: Investment Opportunity Set, Company Size, Financial Performance, Company Value ABSTRAK Perusahaan LQ 45 terdiri dari 45 saham pilihan yang memiliki kriteria seperti fundamental yang baik, pertumbuhan bisnis yang baik dan situasi keuangan yang bagus. Tujuan penelitian ini adalah (1) untuk mengetahui dan menganalisis pengaruh Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan terhadap audit nilai perusahaan pada perusahaan LQ45; (2) Untuk mengetahui apakah kinerja keuangan mempengaruhi hubungan antara Investment Opportunity Set dengan audit nilai perusahaan; (3) Untuk mengetahui dan menganalisis apakah kinerja keuangan mempengaruhi hubungan antara ukuran perusahaan dengan audit nilai perusahaan melalui kinerja keuangan pada perusahaan LQ45. Jenis penelitian ini adalah penelitian kuantitatif. Hasil penelitian menunjukkan bahwa (1) Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan tidak berpengaruh terhadap nilai perusahaan Pada Perusahaan LQ45, (2) Kinerja keuangan tidak dapat memediasi pengaruh investment opportunity set dengan nilai perusahaan sehingga kinerja keuangan tidak mampu menjadi variabel intervening dan; (3) Variabel kinerja keuangan memiliki pengaruh hubungan ukuran perusahaan dengan nilai perusahaan sehingga kinerja keuangan dapat menjadi variabel intervening. Kata kunci: Investment Opportunity Set, Ukuran Perusahaan, Kinerja Keuangan, Nilai Perusahaan
Analisis Metode Activity Based Costing (ABC) Dalam Menghitung Dan Menentukan Tarif Biaya Pendidikan Lam Ganda Sari Sitinjak; Desirianingsih Haryati Parastri; Simson Werimon
ACE: Accounting Research Journal Vol 3 No 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to apply the ABC method in calculating the unit cost of education at SMAS Santo Paulus Manokwari and to compare the unit cost of education using the traditional method with the ABC method. This research uses Descriptive Analysis method with Quantitative approach. Data collection was done with documentation and interview techniques. The results showed that the calculation of education costs at SMAS Santo Paulus Manokwari using the ABC method was greater or undercosting compared to calculations using traditional methods. Keywords: Activity Based Costing (ABC), Unit Cost of Education, SMAS Santo Paulus Manokwari ABSTRAK Penelitian ini bertujuan untuk menerapkan metode ABC dalam menghitung biaya satuan pendidikan di SMAS Santo Paulus Manokwari dan melihat perbandingan biaya satuan pendidikan yang menggunakan metode tradisional dengan metode ABC. Penelitian ini menggunakan metode Analisis Deskriptif dengan pendekatan Kuantitatif. Pengumpulan data dilakukan dengan teknik dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa perhitungan biaya pendidikan biaya pendidikan di SMAS Santo Paulus Manokwari yang menggunakan metode ABC lebih besar atau undercosting dibandingkan dengan perhitungan yang menggunakan metode tradisional. Kata kunci: Activity Based Costing (ABC), Biaya Satuan Pendidikan, SMAS Santo Paulus Manokwari
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertanian Yang Terdaftar Di BEI Pada Tahun 2020-2022 Parastri, Desirianingsih Haryati; Werimon, Simson; Dewi, Anik Kusuma
ACE: Accounting Research Journal Vol 4 No 1 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to assess the impact of corporate social responsibility on tax aggressiveness in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The methodology employed is quantitative analysis, utilizing a purposive sampling technique. The sample consists of 13 agricultural sector companies registered on the IDX from 2020-2022, resulting in 39 observations. However, 6 outliers were identified, reducing the total number of observations to 33. Data collection techniques include library research and literature review. Simple linear regression analysis was conducted using SPSS statistical software. The findings of this study indicate that corporate social responsibility positively affects tax aggressiveness. Keywords: Corporate Social Responsibility, Tax Aggressiveness ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap agresivitas pajak pada perusahaan sektor pertanian yang terdaftar di bei pada tahun 2020-2022. Teknik analisis yang digunakan dalam penelitian ini adalah analisis secara kuantitatif. Teknik pengambilan sampel yang digunakan berupa teknik purposive sampling. Sampel dalam penelitian ini sebanyak 13 perusahaan sektor pertanian yang terdaftar di BEI tahun 2020-2022 dengan total data pengamatan sebanyak 39 data dan terdapat data outlier sebanyak 6 data selama 3 tahun pengamatan, sehingga total pengamatan berkurang menjadi 33 data. Teknik pengumpulan data yang digunakan adalah studi pustaka dan studi literatur. Metode yang digunakan adalah analisis regresi linear sederhana dengan menggunakan alat bantu software statistics SPSS. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap agresivitas pajak. Kata Kunci: Corporate Social Responsibility, Agresivitas Pajak
Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022 Langsa, Yerika Rombe; Parastri, Desirianingsih Haryati; Werimon, Simson
ACE: Accounting Research Journal Vol 4 No 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The purpose of this study is to examine the influence of the fraud triangle on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. This research employs a quantitative approach. The sample selection utilized the purposive sampling method, resulting in data from 27 companies over a three-year research period. Logistic regression analysis was conducted with the assistance of SPSS software version 29. The findings indicate that financial stability has a negative and significant effect on fraudulent financial reporting. Conversely, external pressure, financial targets, personal financial needs, ineffective monitoring, the nature of the industry, audit opinions, audit changes, and the quality of external auditors do not have a significant effect on fraudulent financial reporting. Keywords: Financial Stability, External Preasure, Financial Target, Personal Financial Need, Ineffective Monitoring, Nature of Industry, Audit Opinion, Audit Change, Quality of External Auditor, Fraudulent Financial Reporting. ABSTRAK Tujuan dari penelitian ini menguji pengaruh fraud triangle terhadap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di BEI tahun 2020-2022. Jenis penelitian ini menggunakan penelitian kuantitatif. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 27 perusahaan dengan periode penelitian selama 3 tahun. Penelitian ini menggunakan analisis regresi logistik dengan bantuan software SPSS versi 29. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Pergantian auditor berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Sedangkan tekanan eksternal, target keuangan, kebutuhan keuangan pribadi, pemantauan tidak efektif, sifat industri, opini audit, dan kualitas auditor eksternal tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Kata kunci: Stabilitas Keuangan, Tekanan Eksternal, Target Keuangan, Kebutuhan Keuangan Pribadi, Pemantauan Tidak Efektif, Sifat Industri, Opini Audit, Pergantian Auditor, Kualitas Auditor Eksternal, Kecurangan Laporan Keuangan.
Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas terhadap Kinerja Keuangan Bank Syariah yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Numberi, Camelia Lusandri; Tamher, Khoiriati; Werimon, Simson; Malino, Marlina
Lensa Ekonomi Vol 19 No 1 (2025): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/lensa.v19i1.405

Abstract

This study aims to analyze the effect of liquidity, profitability, and solvency on the financial performance of Islamic banks listed on the Indonesia Stock Exchange in 2020-2023. This research uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data from the annual financial statements of four Islamic banks selected through purposive sampling technique, namely PT Bank Aladin Syariah Tbk, PT Bank Syariah Indonesia Tbk, PT Bank BTPN Syariah Tbk, and PT Bank Panin Dubai Syariah Tbk. The independent variables in this study are liquidity (Current Ratio), profitability (Return on Assets), and solvency (Debt to Asset Ratio), while the dependent variable is financial performance (Return on Equity). The analysis results show that partially, only profitability has a significant effect on financial performance. Meanwhile, liquidity and solvency have no significant effect partially. But simultaneously, the three variables have a significant effect on the financial performance of Islamic banks.
Co-Authors Adolf Z. D. Siahay Alvany Theresia Wanma Anik Wuriasih Balthazar Kambuaya Billy Johan Herman Ratag Camelia Lusandri Numberi Desirianingsih Haryati Parastri Devi Puspita Ningrum Dewi, Anik Kusuma Grace M Sirande Hustianto Sudarwadi Jonni Marwa Lam Ganda Sari Sitinjak Langsa, Yerika Rombe Lilik Setiawati Malino, Marlina Marlina Barus Marlina Malino Marlina Malino Memed Ronsumre Mona P. Mokodompit Novita Kristina Mramra Numberi, Camelia Lusandri Parastri, Desirianingsih Haryati Rojojor Silitonga Subekti Catur Oktarisa Sugiyono Sugiyono Syarifudin Tamher, Khoiriati Tety Lensiana Mandua Verawati Simanjuntak Verawati Simanjuntak