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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Proceeding of National Conference on Accounting & Finance Economics and Digital Business Review Jurnal Kedaymas Daengku: Journal of Humanities and Social Sciences Innovation Journal of Tourism Economics and Policy Journal of Economics Review (JOER) Eastasouth Journal of Positive Community Services The Journal of Business and Management Research Advances in Managerial Auditing Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis JER Celebes Journal of Community Services Vifada Journal of Education Vifada Management and Social Sciences Value Relevance: Jurnal Akuntansi
Entis Sutisna
Universitas Yapis Papua
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Microenterprise Cash Management Training for Mitigating Financial Distress Ikhtiari, Kirana; Nurfadila, Nurfadila; Muslim, Muslim; Sutisna, Entis; Ameliana, Yana
Advances in Community Services Research Vol. 1 No. 2 (2023): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v1i2.123

Abstract

Purpose: This study aims to examine the impact of cash management training on mitigating financial distress among microenterprises, particularly in developing economies. It explores how internal capabilities and external factors influence the effectiveness of cash management practices and contribute to the financial resilience and sustainability of microenterprises. Research Design and Methodology: A systematic literature review (SLR) was conducted, analyzing recent academic articles, peer-reviewed journals, and scholarly publications on cash management, financial distress, and microenterprise sustainability. The research synthesized findings across various contexts to provide a comprehensive understanding of the topic. Findings and Discussion: The study found that cash management training significantly enhances the financial resilience of microenterprises by equipping owners with essential skills for managing cash flows. The effectiveness of these practices is influenced by external factors such as supportive government policies and access to financial services. The research highlights the importance of adaptability in cash management, particularly in volatile economic conditions, and underscores the role of both internal and external factors in sustaining microenterprises. Implications: The findings suggest that policymakers and financial institutions should focus on creating an enabling environment that supports microenterprises through targeted training and financial inclusion initiatives. The study also provides practical insights for microenterprise owners to continuously adapt their cash management strategies, ensuring long-term business sustainability.
The Role of Appropriate Technology in Sustainable Development Design Sonjaya, Yaya; Noch, Muhamad Yamin; Sutisna, Entis
Advances in Community Services Research Vol. 2 No. 1 (2024): September - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i1.341

Abstract

Purpose: This study investigates the role of appropriate technology in sustainable development, focusing on its economic, environmental, and social dimensions. The purpose is to examine how appropriate technology can be effectively integrated into sustainable development design. Research Design and Methodology: A qualitative methodology was used, involving an extensive literature review of recent studies on appropriate technology. The research categorized findings into economic viability, environmental sustainability, and social inclusivity, and conducted a thematic analysis to synthesize these dimensions. Findings and Discussion: Findings reveal that appropriate technology offers significant economic benefits by reducing costs and fostering local entrepreneurship, enhances environmental sustainability through renewable resources and waste reduction, and promotes social inclusivity by engaging communities in the design process. The discussion highlights that appropriate technology can drive sustainable development by providing affordable, environmentally friendly, and socially equitable solutions. Implications: Implications suggest that successful integration requires innovative financing, supportive policies, and community engagement. This research provides a comprehensive framework for advancing the application of appropriate technology in sustainable development, offering insights for policymakers and practitioners
Enhancing Taxpayer Compliance through E-Filing and E-Billing: Evidence from Jayapura, Indonesia Sutisna, Entis; Fachril, Fadriansyah
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 4 (2023): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i4.122

Abstract

Purpose: This study aims to empirically examine the impact of E-Filing and E-Billing on individual taxpayer compliance at the Jayapura Primary Tax Service Office in Indonesia. The study hypothesizes that both E-Filing and E-Billing positively and significantly influence taxpayer compliance by simplifying tax reporting and payment processes, improving efficiency, and enhancing accessibility. Research Design and Methodology: This study adopts a descriptive quantitative approach and utilizes primary data collected through structured questionnaires distributed to 100 individual taxpayers registered at the Jayapura Primary Tax Service Office. The research employs multiple linear regression analysis, including descriptive statistical analysis, validity and reliability tests, normality tests, multicollinearity and heteroscedasticity tests, and hypothesis testing using the coefficient of determination and partial tests (t-test). The study controls external factors influencing taxpayer compliance, ensuring that the observed relationships between E-Filing, E-Billing, and taxpayer compliance remain valid and reliable. Findings and Discussion: The empirical results indicate that E-Filing and E-Billing significantly and positively affect taxpayer compliance. The findings suggest that E-Filing facilitates a more efficient and transparent tax reporting process, reducing administrative burdens and encouraging taxpayers to fulfill their obligations on time. Similarly, E-Billing enhances compliance by offering a more accessible and user-friendly payment system, allowing taxpayers to meet their tax obligations seamlessly. These results align with the Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA), which explain how perceived usefulness and ease of use influence individuals’ adoption of digital tax services. Implications: The findings provide valuable insights into tax authorities, policymakers, and financial regulators regarding the importance of digital tax administration systems in improving taxpayer compliance. Future research should explore additional factors influencing compliance, such as tax knowledge, penalties, and incentives, and conduct comparative studies across different regions to provide a broader understanding of the effectiveness of digital tax services.
The Effect of Taxpayer Awareness, Fiscal Services, and Tax Sanctions on Corporate Taxpayer Compliance at the Jayapura Primary Tax Service Office Sutisna, Entis; Sutisman, Entar; Nor Khasanah, Jana Siti
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK 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.
The Effect of Capital Expenditure, Balancing Funds, Regional Original Revenue and E-Government on Local Government Financial Performance SUTISMAN, Entar; PRASETIANINGRUM, Septyana; SUTISNA, Entis; NOY, Ismail R.; DARMAYANTI, Novi; FAHREZA, Ellycia Rahma Nurfidya
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1170

Abstract

This study examines the effect of capital expenditure, balancing funds, local revenue, and e-government on the financial performance of local governments (Study on local governments in East Java in 2020-2022). The research approach used in this study is quantitative, using secondary data. The population in this study was local governments in East Java for 3 consecutive years for the period 2020-2022. The sampling technique used was purposive sampling, and 114 samples were obtained from 38 districts and cities in East Java. The data analysis techniques used were inner model analysis, outer model analysis, and hypothesis testing. The results of this study indicate that partially, the Capital Expenditure Variable has a negative effect on the financial performance of local governments, the Balancing Fund has a positive effect on the financial performance of local governments, Local Revenue has a positive effect on the financial performance of local governments, and E-Government has a negative effect on the financial performance of local governments.
Kinerja Keuangan dan Nilai Perusahaan: Studi pada Perusahaan Kosmetik di Bursa Efek Indonesia Sutisna, Entis; Noch, Muh Yamin; Sonjaya, Yaya; Muslim, Muslim
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.6394

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap nilai perusahaan manufaktur sub sektor kosmetik di bursa efek Indonesia. Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling, sehingga menghasilkan enam perusahaan sub sektor kosmetik dengan periode penelitian selama lima tahun, menghasilkan total 30 unit sampel. Metode analisis yang digunakan dalam penelitian ini meliputi Analisis Deskriptif, Uji Asumsi Klasik, dan Analisis Regresi Linier Berganda. Temuan penelitian menunjukkan bahwa rasio likuiditas berpengaruh positif namun tidak signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Solvabilitas berpengaruh negatif namun tidak signifikan terhadap nilai perusahaan. Terakhir, aktivitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Penelitian ini berkontribusi pada literatur yang ada dengan menguji hubungan antara kinerja keuangan dan nilai perusahaan khususnya dalam subsektor kosmetik di Indonesia. Temuan ini memberikan wawasan yang berharga bagi para praktisi industri dan pembuat kebijakan dalam memahami faktor-faktor yang berkontribusi terhadap nilai perusahaan manufaktur di industri kosmetik. Kata Kunci: Rasio likuiditas; Profitabilitas; Solvabilitas; Aktivitas; Nilai Perusahaan.
Unaffected by Working Capital, Liquidity, and Solvency Profitability: Evidence from Indonesia Rahman, Abdul; Sutisna, Entis
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 2 (2023): March - April
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i2.70

Abstract

Purpose: This study examines the impact of Working Capital Turnover (WCT), Current Ratio (CR), and Debt-to-Asset Ratio (DAR) on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) to understand their financial performance. Research Design and Methodology: The study uses a quantitative approach with purposive sampling, selecting ten primary food and beverage manufacturing companies listed on IDX. Secondary data from corporate financial reports are analyzed using multiple linear regression and statistical tests, including descriptive analysis, normality tests, multicollinearity tests, heteroscedasticity tests, t-tests, and F-tests. Findings and Discussion: The results indicate that WCT has a negative and insignificant effect on ROA, CR has a negative and significant impact, and DAR has a positive and insignificant effect. However, simultaneous testing confirms that WCT, CR, and DAR collectively have a significant impact on ROA, emphasizing the role of financial management in profitability. Implications: These findings offer financial managers and investors valuable insights into optimizing working capital, liquidity, and financial leverage to enhance profitability. Businesses should balance liquidity and debt management to maximize returns. Future research can explore additional financial metrics across different industries for broader insights.
Improving Brand Image of Product Through Integrated Marketing Communications Akbar, Mohammad Aldrin; Sutisna, Entis
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 3 (2023): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i3.116

Abstract

Purpose: This study examines and analyzes the effect of Integrated Marketing Communication (IMC), which consists of advertising, sales promotion, public relations, personal selling, and direct and online marketing, on the brand image of electronic television products. Research Design and Methodology: This study's population consists of 2,576 customers who use Panasonic brand televisions. The sample size was determined using the Slovin formula, resulting in 100 respondents selected from the Jayapura area. This research employs a quantitative method using primary data from questionnaires distributed to respondents. Data were analyzed through several stages, including descriptive statistical analysis, validity and reliability testing, and hypothesis testing using the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test). Findings and Discussion: The results of this study indicate that advertising, sales promotion, public relations, personal selling, and direct and online marketing each have a positive and significant influence on the brand image of Panasonic television products. Among these variables, sales promotion is the most dominant factor influencing brand image. Implications: These findings suggest that companies should enhance their sales promotion strategies while strengthening other communication components to build a strong and competitive brand image in the electronics market.
Evaluating Security Risks and the Impact of Analytic Technology on the Audit Process Sutisna, Entis
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.419

Abstract

Purpose: This study aims to evaluate the impact of analytic technology on the audit process in the digital age, with a particular focus on emerging security risks. The research investigates how technologies such as Big Data Analytics (BDA), Audit Data Analytics (ADA), and Artificial Intelligence (AI) enhance audit efficiency while addressing associated security vulnerabilities. Research Design and Methodology: The study employs a systematic literature review (SLR) methodology to synthesize existing empirical and theoretical insights related to digital audit technologies and security risks. By reviewing academic articles, case studies, and industry reports, the research provides a comprehensive understanding of the current landscape of digital audits. Findings and Discussion: The findings reveal that analytic technologies significantly enhance the accuracy and efficiency of audits by enabling real-time data analysis and predictive insights. However, adopting these technologies introduces new security risks, such as cyberattacks, data breaches, and algorithmic biases. The research also highlights the need for robust data governance, auditor training, and regulatory adaptation to ensure these technologies contribute to secure and transparent audit processes. Implications: The study provides valuable implications for both practice and policy. It emphasizes the need for organizations to integrate advanced technologies while safeguarding audit integrity and security. The study calls for enhanced data governance, continuous auditor training, and the revision of audit standards to accommodate the evolving digital landscape, ensuring that technology adoption does not compromise audit quality.
TRANSFORMASI MANAJEMEN KEUANGAN DALAM ERA DIGITAL: PERSPEKTIF PELAKU USAHA Sonjaya, Yaya; Zakaria, Zakaria; Suratini, Suratini; Sutisna, Entis
Journal of Economics Review (JOER) Vol. 4 No. 2 (2024): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.4.2.185 - 195

Abstract

Keuangan dari perspektif pelaku usaha. Fokus penelitian adalah pada perbedaan tingkat adopsi teknologi antara perusahaan besar dan usaha kecil menengah (UKM), serta faktor keberhasilan, hambatan, dan strategi yang memengaruhi implementasi teknologi digital. Studi ini menggunakan metode Systematic Literature Review (SLR) untuk menyaring dan menganalisis literatur yang relevan mengenai adopsi teknologi dalam manajemen keuangan. Metode ini bertujuan untuk mengidentifikasi elemen-elemen penting seperti dukungan manajemen, kesiapan infrastruktur, dan pengembangan budaya organisasi yang memengaruhi keberhasilan dan kegagalan adopsi teknologi. Penelitian ini menemukan bahwa perusahaan besar memiliki kapasitas lebih besar dalam mengadopsi teknologi digital canggih karena dukungan anggaran, infrastruktur, dan pelatihan yang lebih baik dibandingkan dengan UKM. UKM lebih sering menghadapi hambatan seperti keterbatasan sumber daya, kurangnya pengetahuan teknis, dan resistensi karyawan. Selain itu, dukungan manajemen dan perubahan budaya organisasi terbukti penting dalam memastikan keberhasilan transformasi digital. Hasil penelitian ini memberikan panduan praktis bagi pelaku usaha dan pengambil kebijakan untuk merancang strategi transformasi digital yang lebih efektif. Penelitian ini menyoroti pentingnya pelatihan, dukungan manajemen, dan kebijakan yang mendukung inovasi teknologi, terutama untuk membantu UKM yang memiliki keterbatasan dalam sumber daya dan infrastruktur.
Co-Authors Abdul Rahman Akbar, Mohammad Aldrin Aldrin Akbar Mohammad Ameliana, Yana Andri Irawan Auliyah, Iriana Entar Sutisman Entar Sutisman Ermawati, Yana Fachril, Fadriansyah FAHREZA, Ellycia Rahma Nurfidya Fahrudin Pasolo Husen, Sjamsiar Ikhtiari, Kirana Ismail R. Noy Kartim Kartim Kartim Kartim Kartim, Kartim Kautsar Riza Salman khusnul khotimah Kusuma, Frendy Lina - Mariana, Lina - lina, Ros Mardatillah Mardatillah Marihi, Laode Mawadda Anwar Aini Mawardah, Amelia Muh Yamin Noch Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muhdi B.Hi Ibrahim Mursalam Salim Muslim Muslim Muslim Muslim Nanang Shonhadji Noch, Muh Yamin Noch, Muhammad Yamin Nor Khasanah, Jana Siti Novi Darmayanti NOY, Ismail R. Nurfadila Nurfadila, Nurfadila Pasolo, Fachruddin Sahrul Ponto Sa’diyah, Halimatus Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetianingrum Siti Hasanah Sumirah, Nining Suratini, Suratini Susiana Susiana Tahir, Arlan Victor Pattiasina Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yendra Zakaria Zakaria