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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

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

The Effect of Supervision and Transparency Management of Village Funds on Community Trust in Kampung Yahim Jayapura District Alessandro Orno, Brian; Salle, Agustinus; Wonar, Klara
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.946

Public trust in village governance is crucial for sustainable development, particularly in the management of village funds. However, issues such as lack of transparency and weak supervision in Kampung Yahim, Jayapura Regency, have raised concerns about fund misallocation and eroded community confidence. Addressing these challenges is essential to ensure accountability and foster trust in local governance. Using a quantitative approach, this research employs multiple linear regression analysis on data collected from 96 respondents selected via purposive sampling. Primary data were gathered through a Likert-scale questionnaire, measuring supervisi (X1), transparansi (X2), and community trust (Y). Statistical analysis was conducted using SPSS 22, including normality, multicollinearity, and heteroscedasticity tests to validate the regression model. The results of the research indicate that supervisi and transparansi in the management of village funds influence community trust in Yahim Village, Sentani District, Jayapura Regency. Effective supervisi and transparansi in village fund management are critical for building and maintaining community trust. Strengthening these aspects can mitigate misuse of funds and promote greater public engagement in local governance. The research recommends that village authorities enhance accountability mechanisms, such as regular audits and open financial reporting, to reinforce trust. Policymakers should institutionalize participatory monitoring systems to ensure sustainable and transparent fund management. These measures can serve as a model for improving governance in similar rural contexts.

Autonomy Without Accountability? The Governance Challenges of Papua’s Special Fiscal Regime Siahay, Adolf Z. D.; Salle, Agustinus; Sobirov, Bobur; Abdullah, Siti Intan Nurdiana Wong
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8895

Papua’s Special Autonomy Fund represents one of the most ambitious asymmetric decentralization initiatives in Southeast Asia. Yet, over 20 years later, the region remains among Indonesia’s most underdeveloped. This paper investigates the governance failures underlying this paradox, including regulatory overlap, elite capture, and weak local fiscal capacity. It reviews recent evaluation studies and government reports to assess how decentralization design flaws and implementation gaps have constrained service delivery. The analysis offers policy recommendations to restructure the autonomy framework toward greater accountability, data-driven planning, and inclusive development.

Exploring State Audit Integrity: Media Insights into Bribery During Financial Examinations Siahay , Adolf Z. D.; Salle, Agustinus
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2768

This article explores the phenomenon of bribery in the financial examination process conducted by Indonesia’s Supreme Audit Institution (BPK) using media-based content analysis. Drawing on reported cases from 2020 to 2025—this study identifies patterns in motives, actors, methods, and impacts of bribery in audit practices. The study uses qualitative content analysis and applies the Fraud Triangle, Agency Theory, and Klitgaard’s Corruption Formula as analytical frameworks. Findings indicate that bribery is often motivated by the desire to secure a favorable audit opinion (WTP) or to conceal financial irregularities, facilitated through informal transactions involving both public officials and auditors. The study concludes that bribery in audits is not incidental but systemic, and calls for institutional reforms in transparency, supervision, and whistleblower protection. Recommendations for further research include qualitative studies on audit culture and comparative analysis of corruption-prone regions.

The Effect of Supervision and Transparency Management of Village Funds on Community Trust in Kampung Yahim Jayapura District Alessandro Orno, Brian; Salle, Agustinus; Wonar, Klara
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.946

Public trust in village governance is crucial for sustainable development, particularly in the management of village funds. However, issues such as lack of transparency and weak supervision in Kampung Yahim, Jayapura Regency, have raised concerns about fund misallocation and eroded community confidence. Addressing these challenges is essential to ensure accountability and foster trust in local governance. Using a quantitative approach, this research employs multiple linear regression analysis on data collected from 96 respondents selected via purposive sampling. Primary data were gathered through a Likert-scale questionnaire, measuring supervisi (X1), transparansi (X2), and community trust (Y). Statistical analysis was conducted using SPSS 22, including normality, multicollinearity, and heteroscedasticity tests to validate the regression model. The results of the research indicate that supervisi and transparansi in the management of village funds influence community trust in Yahim Village, Sentani District, Jayapura Regency. Effective supervisi and transparansi in village fund management are critical for building and maintaining community trust. Strengthening these aspects can mitigate misuse of funds and promote greater public engagement in local governance. The research recommends that village authorities enhance accountability mechanisms, such as regular audits and open financial reporting, to reinforce trust. Policymakers should institutionalize participatory monitoring systems to ensure sustainable and transparent fund management. These measures can serve as a model for improving governance in similar rural contexts.

ANALISIS PENERAPAN STANDAR PELAYANAN MINIMAL PADA DINAS PENDIDIKAN, KEBUDAYAAN, PEMUDA, DAN OLAHRAGA DI KABUPATEN TELUK BINTUNI Maniagasi, Rheinhard Calvin; Marlissa, Elsyan R.; Kambuaya, Maylen K. P.; Salle, Agustinus; Layuk, Paulus K. Allo; Kambuaya, Quincy
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4477

Penelitian ini bertujuan untuk mengevaluasi efektivitas dan efisiensi penerapan Standar Pelayanan Minimal (SPM) dalam upaya meningkatkan kualitas pelayanan publik di Dinas Pendidikan, Kebudayaan, Pemuda, dan Olahraga Kabupaten Teluk Bintuni. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan melibatkan empat informan kunci, yaitu Kepala Dinas Pendidikan, Plt. Kepala Bidang Pendidikan Dasar, Kasubag Perencanaan, serta Kepala Bidang Pengendalian dan Pelaporan Bappelitbangda. Data primer diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, sedangkan data sekunder diperoleh dari laporan, arsip, dan regulasi resmi tahun 2021–2022. Hasil penelitian menunjukkan bahwa penerapan SPM telah memberikan dampak positif terhadap peningkatan kualitas kepatuhan dan akses masyarakat terhadap layanan pendidikan, meskipun tingkat pemenuhan indikator masih bervariasi antarwilayah. Proses implementasi SPM dilaksanakan secara terstruktur melalui tahapan sosialisasi, pengumpulan data, analisis kesenjangan, penyusunan rencana aksi, pelaksanaan program, serta monitoring dan evaluasi. Efektivitas penerapan SPM terlihat pada peningkatan kualifikasi guru, perbaikan sarana prasarana, dan perluasan akses pendidikan, sedangkan efisiensi masih terkendala oleh faktor geografis, keterbatasan anggaran, dan distribusi sumber daya manusia. Upaya pemerintah daerah melalui program “Smart Village” dengan inisiatif “Menyala Internetku” turut mendukung penguatan pelaporan berbasis data dan konektivitas pendidikan di wilayah terpencil. Secara keseluruhan, hasil penelitian mencerminkan komitmen berkelanjutan Pemerintah Kabupaten Teluk Bintuni dalam mewujudkan layanan pendidikan yang merata, akuntabel, dan adaptif terhadap tantangan wilayah.

Public Audit and Governance Quality in Decentralized Systems: The Case of Indonesia Siahay, Adolf Z. D.; Salle, Agustinus
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3245

This study explores the relationship between audit opinions and governance weaknesses in Indonesian local governments from 2020 to 2024. Although most local governments received Unqualified Audit Opinions (UAO), many still face problems in areas such as Government Accounting Standards (GASB) compliance, Internal Control Systems (ICS), legal violations, poor financial disclosures, and lack of follow-up on audit recommendations (FAR). Using five years of national audit summary data from BPK, this research applies trend analysis and regression to see how these issues affect audit opinion scores. The results show that better compliance with government accounting standards and clear financial disclosures lead to better audit ratings. Legal violations reduce audit opinion quality. ICS has a negligible effect, while the FAR follow-up has little short-term impact. This study suggests that audit opinions do not always reflect the actual condition of financial governance. It recommends strengthening performance audits and improving how audit opinions are evaluated.

Between Compliance and Accountability: Exploring the Supply–Demand Gap in Sustainability Reporting of Jayapura City Government Wonar, Klara; Salle, Agustinus; Ratnasari, Putri; Mami , Betrix S.F.
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52303

This paper investigates sustainability reporting (SR) practices in Jayapura City Government, Papua, by examining the gap between the supply side (civil servants) and the demand side (citizens). It aims to assess whether current reporting practices align with international standards, such as the Global Reporting Initiative (GRI), and whether they meet stakeholder expectations. A mixed-methods design was adopted. Primary data were collected from surveys of 45 government officials and 45 citizens, while secondary data came from budget documents, performance reports, and relevant regulations. Quantitative data were analyzed descriptively, and qualitative data were explored through thematic and content analysis. The analysis was guided by legitimacy, stakeholder, institutional, and signaling theories. The study reveals a significant supply–demand gap. Civil servants perceive existing reports as sufficient from a compliance perspective, whereas citizens demand broader disclosures on social, governance, and especially environmental issues. The absence of a formal GRI-based SR indicates that reporting remains administrative rather than strategic. Citizens in particular view the use of Special Autonomy Funds as non-transparent, further eroding trust in government reporting. This paper contributes to public sector SR literature by introducing the underexplored context of Papua, Indonesia. It demonstrates how multiple theoretical frameworks explain the supply– demand gap in a developing country setting and highlights the socio-political and institutional barriers to SR adoption. The findings also offer practical insights for policymakers by recommending capacity building for civil servants and integrating GRI-based indicators into existing local government reporting frameworks.

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