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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH International Journal of Economics Development Research (IJEDR) JAKED Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Audit dan Aset (AAA) International Journal of Accounting & Finance in Asia Pasific Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Indo-Fintech Intellectuals: Journal of Economics and Business
Agustinus Salle, Agustinus
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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Capaian Penerapan Sistem Informasi Pemerintah Daerah Terhadap Pelaporan Keuangan Di Kabupaten Jayawijaya Natasya Herlin Lauw, Ria; Salle, Agustinus; R. Muslimin, Ulfah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.4077

Abstract

This research aims to determine the criteria achieved in implementing SIPD in Jayawijaya Regency and what obstacles were faced during the implementation process. This research uses a qualitative method with a descriptive approach. The data in this research was obtained from 7 informants. The data collection techniques are observation, interviews, literature study and documentation. The analysis tool is qualitative descriptive. The interview results were processed using Voyant Tools to be able to see what words appeared most often during the interview. The results of this research show that the criteria based on policy implementation proposed by Van Meter and Van Horn have been implemented although there are still several obstacles. The implementation achievements based on the effectiveness theory put forward by Duncan are quite good, although in implementation there are several obstacles such as the network and the SIPD menu which are not yet perfect. The inhibiting factors found in the research are that the quality of human resources needs to be improved, and network errors still occur.
Pengaruh Belanja Daerah Dan Kemahalan Konstruksi Terhadap Pembangunan Manusia Dengan Opini Badan Pemeriksa Keuangan Sebagai Variabel Moderasi Di Provinsi Papua Paul; Salle, Agustinus; Purba Riani, Ida Ayu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4606

Abstract

This study aims to empirically examine the effect of regional spending and construction costs on HDI with BPK audit opinion as a moderating variable.This study uses a panel data structure from 29districts/cities in Papua Province for nine years (2011-2019). The model used is fixed effect throughHausman test. The results of statistical tests show that the regional expenditure variable has a positive and significant effect on the HDI, while the level of construction costs has a negative and significant effect on the HDI. The statistical test results also show that the audit opinion weakens the influence of regional https://www.adenomyosisadviceassociation.org/hysterectomy spending on HDI, and strengthens the effect of construction costs on HDI. Keywords: regional expenditure, human development index (hdi), construction cost index (cci), andaudit opinion
Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Hallatu, Cindy W. C.; Salle, Agustinus; Tandililing, Elia M.; Rofingatun, Siti; Bleskadit, Novalia H.; Kambuaya, Maylen K. P
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4610

Abstract

The purpose of this study was to analyze the influence of various factors, namely tax avoidance and profitability on firm value. The samples used in this study were 6 companies. This study uses version 29 of the SPSS software application as a research data test tool for 30 samples in this study. This study uses samoel from manufacturing companies in the consumer goods sub- sector listed on the IDX for the 2019-2023 period. The method used for retrieval is using the porpusive sampling method. This study uses the classic assumption test and hypothesis testing. The results of this study indicate that tax avoidance has a positive effect on firm value, while profitability has a negative effect on firm value.Keywords: tax avoidance, profitability, firm value
Co-Authors Abdullah, Siti Intan Nurdiana Wong Adolf Z. D. Siahay Agus Kurniawan Alessandro Orno, Brian Bleskadit, Novalia H. Daat, Sylvia Christina Fonataba, Nelly A. Hallatu, Cindy W. C. Halomoan Hutajulu Hesty Theresia Salle Ida Ayu Purba Riani Juliana Waromi, Juliana Kambuaya, Maylen K. P Kambuaya, Quincy Kiriwenno, Jems Kurniawan Patma Layuk, Paulus K Allo Layuk, Paulus K. Allo Mami , Betrix S.F. Maniagasi, Rheinhard Calvin Marlissa, Elsyan R Marlissa, Elsyan R. Maylen K.P. Kambuaya Munte, Perawati Natasya Herlin Lauw, Ria Ohoimas, Endang Sri Rahayu Pangayow, Bill J.C Paul Paulus K. Allo Layuk Putri Ratnasari R. Muslimin, Ulfah Siahay , Adolf Z. D. Siti Rofingatun Sobirov, Bobur Tamba, Delima Tandililing, Elia M. Vince Tebay Wambon, Thomas Sergius Westim Ratang Wonar, Klara Yohanis Rante Yundy Hafizrianda, Yundy