Garuda - Garba Rujukan Digital

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA TAHUN 2016-2020 Hesty Theresia Salle; Arius Kambu; Elia Madatu Tandililing; Agustinus Salle; Klara Wonar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 1 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i1.2833

This study aims to analyze the financial performance of the Papua provincial government in 2016-2020. The analysis method used is the descriptive analysis method. This study provides results that based on the independence ratio, the Regional Government of Papua Province is still in an instructive pattern, where the role of the Central Government is still dominant. Then from the calculation of the effectiveness and efficiency of PAD shows that the Regional Government has a good performance in realizing the planned PAD, as well as in terms of efficiency it is good enough to reduce regional spending. Then from the calculation of the income growth ratio, there is a trend of increasing the amount of regional income although it is not too high, as well as from the ratio of expenditure growth every year there is an increase in regional spending.

TINGKAT AKSEPTASI DAN KEPATUHAN PAJAK PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) TERHADAP PERATURAN PEMERINTAH NO 23 TAHUN 2018 Elia Madatu Tandililing; Ulfah Rizky Muslimin; Maria Apriyane Patty; Bucek Jalu A. Prasetyo; Gian Giovania; Putri Ratnasari; Joice C. Karubaba; Yulianti Karoma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14263

Penelitian ini mengekplorasi tingkat akseptasi dan kepatuhan pajak pelaku Usaha Mikro, Kecil dan Menengah (UMKM) terhadap Peraturan Pemerintah Nomor 23 Tahun 2018. Menggunakan Theory of Planned Behavior (TPB) sebagai model landasan teori, penelitian ini bertujuan untuk mengelaborasi dan menganalisis: (1) persepsi, (2) komitmen kepatuhan pajak dan (3) faktor-faktor yang mempengaruhi tingkat kepatuhan pajak pelaku UMKM terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus serta dilakukan dengan teknik in-depth interview kepada 18 wajib pajak orang pribadi UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Menggunakan tiga elemen penentu kehendak dan kecenderungan kehendak dalam TPB dalam mengelaborasi dan menganalisis tiga tujuan penelitian tersebut, penelitian ini memiliki tiga hasil penelitian. Pertama, para partisipan menunjukkan persepsi yang positif terhadap kebijakan pajak UMKM. Persepsi tersebut termotivasi oleh tax morale partisipan yang direfleksikan melalui: komponen manfaat yang mendominasi sikapnya terhadap perilaku; dorongan yang positif, kaidah dalam agama beserta praktek nyata kepatuhan pajak di lingkungannya yang membentuk norma subjektifnya dan; hal kemudahan yang mendominasi persepsi kendali keperilakuannya. Kedua, mayoritas partisipan menunjukkan komitmen yang kuat untuk berlaku patuh terhadap kewajiban pajaknya. Hal ini terwujud dalam keputusan kehendak berperilakunya. Ketiga, tingkat kepatuhan pajak dari partisipan kuat dipengaruhi oleh motivasi yang melekat dalam persepsinya. Mengacu pada ketiga hasil tersebut, partisipan menunjukkan tingkat akseptasi dan kepatuhan pajak yang memadai terhadap kebijakan pajak UMKM dalam Peraturan Pemerintah Nomor 23 Tahun 2018.

PENDAMPINGAN PENATAUSAHAAN DAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS DIGITAL DI KAMPUNG ENGGROS Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah; Bucek Jalu Prasetyo Arjuna; Gian Giovania; Yulianti Karoma; Alfonsina S.S Wanma
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5653

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in supporting national and regional economic stability. In Papua, the MSME sector continues to develop as a key driver of the local economy. However, many MSME actors still face challenges in financial management, such as the lack of transaction recording, the absence of separation between personal and business finances, and limited understanding of financial reporting. This condition results in a low ability to control cash flow and to access formal financing sources. The use of digital technology through financial applications has become an effective solution to improve efficiency and transparency in MSME financial management. One recommended application is SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan), developed by Bank Indonesia, which helps business actors prepare simple digital-based financial reports. This community service activity was conducted in Kampung Enggros, Distrik Abepura, Kota Jayapura, Provinsi Papua, aiming to provide assistance in bookkeeping and the preparation of digital-based financial reports for local micro business actors. The methods used include socialization, training, and participatory assistance in the use of the SIAPIK application. The results show a significant improvement in participants’ understanding of transaction recording, asset management, pricing determination, and receivables and payables management. In addition, business actors are able to operate the SIAPIK application independently and produce valid financial reports to support decision-making and access to financing.

REPUTASI PERUSAHAAN SEBAGAI MEDIATOR: PERAN CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT, DAN FINANCIAL DISTRESS DALAM AGRESIVITAS PAJAK : (STUDI PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA PERIODE 2019-2024) Annisa Nur Fahira; Cornelia Desiana Matani; Elia Madatu Tandililing
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

This study examines the effect of Corporate Social Responsibility (CSR), audit quality, and financial distress on tax aggressiveness,with corporate reputation as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during 2019-2024. This research uses a quantitative approach with secondary data and Partial Least Square (PLS) analysis. The sample consists of 34 companies selected through purposive sampling. The results show that financial distress has a positive and significant effect on tax aggressiveness, while CSR and audit quality have no significant effect. Corporate reputation neither affects tax aggressiveness nor mediates the relationships between variables. These findings indicate that tax aggressiveness is more driven by financial pressure than by reputational or governance factors. The study highlights that non-financial signals such as CSR do not always reflect actual tax compliance.

Financial Literacy, Capital Structure, and Financial Planning as Determinants of MSME Sustainability: Mediating Role of Profitability Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2087

Micro, Small, and Medium Enterprises (MSMEs) in Papua face significant sustainability challenges, particularly in the early years of operation, due to limitations in financial management practices. This study examines the direct and indirect effects of financial literacy, capital structure, and financial planning on MSME sustainability, with profitability as a mediating variable. A quantitative explanatory approach was employed using data from 200 MSMEs selected through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital structure and financial planning have positive and significant effects on profitability, while financial literacy shows a negative significant effect. Profitability, in turn, has a strong positive influence on sustainability and mediates the relationships between financial variables and MSME sustainability. The findings suggest that, in certain contexts, higher financial literacy may lead to more conservative financial behavior, which can reduce short-term profitability and indirectly affect sustainability outcomes. This study contributes to the literature by providing an integrated model of MSME sustainability and highlighting the context-dependent role of financial literacy. However, the findings should be interpreted with caution due to the use of cross-sectional and self-reported data. The results offer practical implications for policymakers and practitioners in designing financial development programs that balance risk management and profit optimization to support sustainable MSME growth.

Financial Literacy, Capital Structure, and Financial Planning as Determinants of MSME Sustainability: Mediating Role of Profitability Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2087

Micro, Small, and Medium Enterprises (MSMEs) in Papua face significant sustainability challenges, particularly in the early years of operation, due to limitations in financial management practices. This study examines the direct and indirect effects of financial literacy, capital structure, and financial planning on MSME sustainability, with profitability as a mediating variable. A quantitative explanatory approach was employed using data from 200 MSMEs selected through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital structure and financial planning have positive and significant effects on profitability, while financial literacy shows a negative significant effect. Profitability, in turn, has a strong positive influence on sustainability and mediates the relationships between financial variables and MSME sustainability. The findings suggest that, in certain contexts, higher financial literacy may lead to more conservative financial behavior, which can reduce short-term profitability and indirectly affect sustainability outcomes. This study contributes to the literature by providing an integrated model of MSME sustainability and highlighting the context-dependent role of financial literacy. However, the findings should be interpreted with caution due to the use of cross-sectional and self-reported data. The results offer practical implications for policymakers and practitioners in designing financial development programs that balance risk management and profit optimization to support sustainable MSME growth.

Mengurai Dinamika Bumkam Pusat Anugerah Melalui Pendampingan Dan Pemetaan Potensi Di Kampung Yuwanain Tarisa Everalda Sainyakit Nanthi; Elia Madatu Tandililing; Kristina Yogi; Vivaldi Virgo Jitmau; Kevin Christian Mansawan; Irianti Wandagau; Dimas Nugroho; Lois Bemey; Mathilda Firdayanti Lelang; Nabila Yulianty Simanjorang; Gian Giovania
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.11813

Badan Usaha Milik Kampung (BUMKam) Pusat Anugerah di Kampung Yuwanain, Distrik Arso, Kabupaten Keerom masih berada pada tahap perintisan dan menghadapi permasalahan dalam tata kelola kelembagaan, administrasi keuangan, kepastian aset usaha, pembagian tugas pengurus, dan pemasaran. Kegiatan pengabdian kepada masyarakat melalui Kuliah Kerja Nyata Tematik ini bertujuan mengidentifikasi permasalahan kelembagaan dan operasional, memetakan potensi ekonomi lokal, serta memberikan pendampingan awal bagi pengembangan usaha BUMKam. Kegiatan menggunakan pendekatan partisipatif melalui observasi lapangan, wawancara semi-terstruktur, diskusi lintas pemangku kepentingan, dan dokumentasi. Pihak yang dilibatkan meliputi pemerintah kampung, pengurus BUMKam, petani, pengelola Sanggar Tari Taruna Jaya, serta masyarakat yang mengetahui aktivitas ekonomi kampung. Intervensi mencakup pemetaan potensi usaha, penyusunan rancangan awal Business Model Canvas, edukasi pemasaran digital, dan pelatihan pencatatan keuangan menggunakan aplikasi SIAPIK. Hasil kegiatan menunjukkan adanya ketidakkonsistenan informasi mengenai lahan dan aset produktif, belum tertibnya dokumentasi transaksi, perangkapan tugas pengurus, terbatasnya jangkauan pemasaran, serta belum optimalnya pemanfaatan potensi pertanian, peternakan, perikanan, seni budaya, wisata olahraga, dan produk olahan rumah tangga. Kegiatan menghasilkan peta masalah kelembagaan dan potensi ekonomi yang lebih terstruktur, alternatif arah pengembangan usaha, serta kerangka awal untuk memperkuat perencanaan, transparansi, pemasaran, dan pencatatan keuangan. Keberlanjutan program memerlukan inventarisasi dan penegasan status aset, penyusunan dokumen kerja sama, pembagian tugas yang jelas, pencatatan transaksi secara rutin, validasi model usaha, pendampingan berkala, serta kolaborasi antara pemerintah kampung, pengurus BUMKam, masyarakat, dan perguruan tinggi.

PENGARUH KEBIJAKAN TAX HOLIDAY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN: STUDI KASUS PADA PERUSAHAAN DI PROVINSI PAPUA Elia Madatu Tandililing; Ulfah Rizky Muslimin; Maria Apriyane Patty; Bucek Jalu Arjuna Prasetyo; Rizka Aisyah Nurjannah; Gian Giovania
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7bk9as27

Penerimaan pajak merupakan salah satu sumber utama pembiayaan pembangunan nasional. Namun, praktik agresivitas pajak yang dilakukan perusahaan sering kali menimbulkan tantangan bagi efektivitas kebijakan fiskal. Penerapan tax holiday sebagai insentif pajak yang bertujuan menarik investasi dapat memiliki konsekuensi ganda, yakni mendorong pertumbuhan ekonomi sekaligus membuka peluang bagi perilaku penghindaran pajak. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tax holiday dan profitabilitas terhadap agresivitas pajak perusahaan dengan studi kasus pada perusahaan penerima fasilitas di Provinsi Papua. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis explanatory research. Data yang digunakan merupakan data sekunder dari laporan keuangan perusahaan dan publikasi Badan Koordinasi Penanaman Modal (BKPM) serta Direktorat Jenderal Pajak. Populasi penelitian mencakup seluruh perusahaan penerima tax holiday di Papua, dengan teknik purposive sampling sehingga diperoleh 15 perusahaan sampel yang memenuhi kriteria. Penelitian dilakukan secara daring dari rumah peneliti selama Maret–Agustus 2025, dengan analisis data menggunakan metode Partial Least Squares – Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kebijakan tax holiday dan profitabilitas berpengaruh positif terhadap agresivitas pajak perusahaan di Papua. Hal ini mengindikasikan bahwa semakin besar insentif pajak dan laba yang diperoleh perusahaan, semakin tinggi kecenderungan perusahaan melakukan strategi efisiensi pajak. Temuan ini memberikan implikasi bagi pemerintah agar menyeimbangkan kebijakan insentif investasi dengan pengawasan fiskal yang transparan, serta bagi perusahaan untuk menerapkan praktik perencanaan pajak yang etis dan berkelanjutan.

Exploring the Impact of Auditor Burnout on Job Performance: The Roles of Depersonalisation and Reduced Personal Accomplishment in Jayapura, Papua Putri Ratnasari; Elia Madatu Tandililing; Ulfah Rizky Muslimin
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2047

Audit quality plays a critical role in maintaining the credibility of financial statements; however, excessive work pressure may trigger auditor burnout and potentially reduce audit performance quality. This issue is important to examine because burnout affects not only individual auditors but also organisational sustainability and public trust. This study aims to analyse the influence of three burnout dimensions, namely emotional exhaustion, depersonalisation, and reduced personal accomplishment, on job satisfaction, job performance, and turnover intention among auditors. This study adopts a quantitative explanatory design using a cross-sectional survey approach. The research population consists of auditors working in government agencies, state-owned enterprises, and public accounting firms in Jayapura, Papua. A purposive sampling technique was employed, resulting in 100 auditors who met the criterion of having at least one year of audit experience. Data were collected using a structured questionnaire with a four-point Likert scale and analysed using canonical correlation analysis to examine the simultaneous relationship between burnout dimensions and work outcomes. The results indicate that emotional exhaustion does not have a significant relationship with job satisfaction, job performance, or turnover intention. In contrast, depersonalisation shows a significant relationship with job performance and turnover intention, while reduced personal accomplishment is significantly related to job performance but not to job satisfaction or turnover intention. Overall, depersonalisation emerges as the most influential burnout dimension affecting auditors’ work outcomes. The findings highlight the importance of organisational policies aimed at reducing depersonalisation through social support mechanisms, fostering a collaborative work environment, and strengthening recognition systems and competency development programmes to enhance auditors’ sense of personal accomplishment and performance.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search