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All Journal 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
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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Pengaruh Lingkungan Kerja, Komitmen Pegawai, Dan Pengembangan Karier Terhadap Kinerja Pegawai Unit Penyelenggara Bandar Udara Kelas I Mopah Merauke Sumirah, Nining; Sutisna, Entis; Pasolo, Fachruddin; Suratini, Suratini; Lina, Ros
The Journal of Business and Management Research Vol 5 No 1 (2022): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v5i1.174

Abstract

Tesis ini bertujuan untuk mengetahui pengaruh lingkungan kerja, komitmen pegawai dan pengembangan karier secara parsial dan simultan terhadap kinerja pegawai Unit Penyelenggara Bandar Udara Kelas I Mopah Merauke. Penelitian ini merupakan penelitian asosiatif, yakni pendekatan dengan menggunakan dua atau lebih variabel guna mengetahui hubungan atau pengaruh yang satu dengan yang lain. Penelitian ini memiliki dua variabel yaitu, variabel independen/variabel yang mempengaruhi dan variabel dependen/variabel yang dipengaruhi. Penelitian ini dilakukan untuk mengetahui dan membuktikan pengaruh pengaruh lingkungan kerja, komitmen pegawai dan pengembangan karier secara parsial dan simultan terhadap kinerja pegawai Unit Penyelenggara Bandar Udara Kelas I Mopah Merauke. Populasi dalam penelitian ini adalah berjumlah 107 pegawai. Jumlah sampel dalam penelitian diambil sebesar 40% dari populasi yaitu 71 pegawai. Teknik penarikan sampel digunakan teknik probability sampling dengan metode dispropotionate Stratified Random Sampling. Temuan membuktikan bahwa 1). Secara parsial variabel Lingkungan kerja (X1), Komitmen pegawai (X2) dan Pengembangan karir (X3) berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Unit Penyelenggara Bandar Udara Kelas I Mopah Merauke. Hasil ini dibuktikan dengan koefisien regresi sebesar 0,172 dengan tingkat signifikansi sebesar 0,011 untuk variabel lingkungan kerja, Komitmen pegawai (X2) dibuktikan dengan koefisien regresi sebesar sebesar 0,349 dengan tingkat signifikansi sebesar 0,000., dan Pengembangan karir (X3) ditunjukkan dengan nilai koefisien regresi sebesar 0,035 dengan tingkat signifikansi sebesar 0.013. 2). Lingkungan kerja, komitmen pegawai, dan pengembangan karir berpengaruh positif dan signifikan secara simultan terhadap kinerja pegawai pada Kantor Unit Penyelenggara Bandar Udara Kelas I Mopah Merauke. Hasil ini dibuktikan dengan nilai statitik uji-F sebesar 29,419 dan tingkat signifikansi sebesar 0,000, dan 3). Variabel Komitmen Pegawai (X2) merupakan faktor yang paling dominan berpengaruh terhadap kinerja pegawai pada Kantor Unit Penyelenggara Bandar Udara Kelas I Mopah Merauke, yang dibuktikan dengan nilai koefisien regresi yang paling tinggi diantara variabel independen lainnya dalam penelitian ini. keofisien variabel lingkungan kerja sebesar 0,172, besarnya koefisien variabel komitmen pegawai pegawai sebesar 0,349, dan besarnya koefisien variabel faktor pengalaman kerja sebesar 0,035..
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.
Modern Approaches in Accounting Education: A Literature Review Sonjaya, Yaya; Noch, Muh Yamin; Sutisna, Entis
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/6648ny41

Abstract

This study explores modern approaches in accounting education, focusing on active learning techniques, technological integration, and soft skills development to better prepare students for professional demands. This study uses a qualitative literature review to analyze academic articles, journals, and books from the last two decades. The literature covers active learning, data analytics, blockchain technology, and essential soft skills in accounting education. The thematic analysis identifies key trends, innovations, and gaps in educational practices. Active learning techniques, such as case-based learning, simulations, and problem-based learning, enhance students' critical thinking, problem-solving, and decision-making skills. Technological integration, especially in data analytics and blockchain, equips students with modern skills. Developing communication, teamwork, and ethical reasoning skills is crucial for success. The study provides actionable recommendations for aligning curricula with professional requirements. This research highlights the transformative potential of modern educational approaches in accounting, emphasizing continuous innovation and adaptation. The comprehensive synthesis offers insights for curriculum development and pedagogical strategies. However, further empirical research, particularly longitudinal studies, is needed to assess the long-term impact of these approaches on graduates' success and to explore diverse educational contexts globally.
Public Sector Innovations and Economic Stability: A Literature Review Noch, Muh Yamin; Sonjaya, Yaya; Sutisna, Entis
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/er6jsy03

Abstract

This literature review investigates the relationship between public sector innovations and economic stability, focusing on initiatives in public financial management, digital governance, and policy innovations. Utilizing a qualitative research design, it synthesizes insights from existing scholarly works to identify key innovations such as performance-based budgeting, accrual accounting, and e-government, which enhance efficiency, transparency, and accountability in governance. The findings reveal that these innovations significantly contribute to economic stability by optimizing resource allocation, reducing fiscal risks, and fostering sustainable growth. However, implementing such innovations faces challenges, including bureaucratic resistance, political constraints, and organizational inertia. Overcoming these obstacles requires proactive strategies such as capacity building, fostering collaboration, and incentivizing innovation within the public sector. The discussion emphasizes the importance of aligning innovation strategies with broader economic goals, leveraging evidence-based decision-making, and fostering public-private partnerships to enhance the effectiveness of innovations. The implications suggest that governments must adopt a strategic, coordinated approach to fully leverage public sector innovations for long-term economic stability and societal advancement, thereby ensuring resilience and prosperity.
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.
Co-Authors Abdul Rahman Akbar, Mohammad Aldrin 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 Mawardah, Amelia Muh Yamin Noch Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muhammad Yamin Noch Muhdi B.Hi Ibrahim 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 Sumirah, Nining Suratini, Suratini Susiana Susiana Tahir, Arlan Victor Pattiasina Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yendra Zakaria Zakaria