Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

4.136

P-Index

This Author published in this journals

All Journal Journal of Indonesian Economy and Business KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Economics and Digital Business Review JAKED International Journal of Community Service Jurnal Akuntansi, Audit dan Aset (AAA) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) The Community Engagement Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal of Community Service (IJCS) MULTIPLE: Journal of Global and Multidisciplinary Celebes Journal of Community Services

Meinarni Asnawi, Meinarni

Universitas Cenderawasih

Author-ID : 638145

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 48 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH GOOD GOVERNANCE DAN KOMPETENSI AUDITOR PADA KUALITAS AUDIT (Studi Empiris Pada Kantor Badan Pengawasan Keuangan dan Pembangunan Provinsi Papua) Prihatining Tyas Dwi; Meinarni Asnawi; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

The purpose of this study is to analyze the influence of good governance and auditor competence on audit quality with organizational commitment as the moderating variable. The number of samples taken are 33 auditors, because of the lack of difficulty in obtaining the questionnaires. This study used purposive sampling method by distributing questionnaires to respondents with criteria of junior auditor and senior auditor, and then collected directly from them. Afterwards, the collected data was processed by direct distribution method. Analytical technique used in this study was WarpPLS (Partial Least Square) version 5.0. The results of this study indicate that good governance has a significant effect on audit quality; while auditor competence has no significant effect on audit quality; where organizational commitment does not moderate the relationship of good governance and audit quality; also organizational commitment does not moderate the relationship between auditor competence and audit quality.

MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE DALAM MEMITIGASI FINANCIAL DISTRESS (Studi Terhadap Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2015) I Irma Yanti; Meinarni Asnawi; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study examines whether internal and external corporate governance (CG) mechanisms canÂ reduce the distressed financial pressures in Indonesian manufacturing industry. As a consideration,This research was investigated whether the internal mechanisms of CG, represented by independentÂ committees as well as audit committee characteristics, and CG's external mechanisms whichdemonstrated by audit quality, have a negative relationship with distressed financial pressures onÂ the manufacturing industry on the Indonesia Stock Exchange. Samples were obtained from 64Â manufacturing companies with purposive sampling as a sampling method, and they were collectedof 320 company observations from 2011 to 2015 as samples. Data were obtained from theÂ Company's Annual Report published by the Indonesia Stock Exchange from 2011 to 2015 as well asÂ from the respective company's website. By using logistic regression analysis, this research showsÂ that audit committee characteristics have a significant effect on the financial distress. However,Â there is no significant effect on the relation between Independent commissioners and audit quality.

Analisis Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Harga Saham Studi Empiris Pada Perusahaan Sektor Finansial Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Asri Maria Magdalena Tamba; Meinarni Asnawi; Novalia Herlina Bleskadit
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Stock prices show a reference for investors in making investment decisions, stock prices often change according to supply and demand teams. period 2017-2019. Sample selection was done by using purposive sampling technique. In this study, the sample used was the Financial Sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period as many as 52 companies with the amount of data processed for 3 years, namely 156 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website, namely www.co.id in the form of company financial statements. In this study using multiple analysis tools using the SPSS program with version 21.0. The regression equation of this study is Y = -1.523 + 0.863 X1 + 0.603 X2. The results of this study indicate that ROA has no effect on stock prices. while Roe has a positive and significant influence on stock prices. Meanwhile, Roi has no effect on stock prices and Size has no effect on stock prices.

PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Kasus Di Perbankan Kota Jayapura dan Kabupaten Jayapura) Fitri Dwinarian; Meinarni Asnawi; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 1 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Revolusi teknologi telah melanda segala aspek kehidupan manusia. Dalam dunia bisnis khususnya, revolusi teknologi tersebut menyebabkan perubahan yang luar biasa dalam persaingan, pemasaran dan pengolahan sumber daya manusia. Perusahaan dituntut untuk memanfaatkan semaksimal mungkin kemampuan yang dimiliki agar dapat memenangkan kompetisi dalam persaingan global. Desentralisasi adalah delegasi otoritas atau wewenang pengambilan keputusan kepada jajaran manajemen yang lebih rendah kedalam sebuah organisasi. Sistem akuntansi manajemen merupakan sistem formal yang dirancang untuk menyediakan informasi bagi manajer. Tujuan penelitian ini adalah untuk mengetahui pengaruh desentraliasasi dan sistem akuntansi manajemen terhadap kinerja manajer pada Perbankan Kota Jayapura dan Kabupaten Jayapura. Populasi dalam penelitian ini adalah seluruh pemimpin dan manajer Perbankan Kota Jayapura dan Kabupaten Jayapura. Sampel penelitian ini sebanyak 52 responden. Data yang digunakan dalam penelitian ini adalah data kuantitatif yang diukur dengan satuan score. Metode analisis yang digunakan regresi linear berganda setelah diuji dengan Model Asumsi klasik. Hasil analisis menunjukan bahwa desentralisasi dan sistem akuntansi manajemen berpengaruh terhadap kinerja manajerial. Manajemen sebaiknya menerapkan sistem akuntansi manajemen secara tepat mengingat tugas-tugas perusahaan semakin kompleks sehingga dapat membantu meningkatkan kinerja perusahaan

PENGARUH SOSIALISASI PERPAJAKAN, TARIF PAJAK, SANKSI PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Jayapura) Marisa Setiawati Muhamad; Meinarni Asnawi; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the influence of taxation socialization, tax rates, tax sanctions, and tax awareness on tax reporting compliance Annual taxpayer person. Study at KPP Pratama Jayapura. Data collection in this study is to use questionnaires to individual taxpayers in KPP Pratama Jayapura. The sampling technique used in this research is convenience sampling. Data analysis techniques using Partial Least Square (PLS) using Smart PLS 3.0 software. Based on the results ofanalysis by using PLS test tool shows that there is influence between taxation on taxation awareness. There is an influence between taxation socialization, tax rate and tax awareness on tax reporting compliance annual taxpayer personal person. While the tax sanction does not affect the taxpayer annual reporting of the individual taxpayers. Tax awareness may interfere with the socialization of annual taxpayer's annual reporting compliance

PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KEADILAN ORGANISASI, MANAGERIAL TRUST, DAN BUDGET GOAL COMMITMENT SEBAGAI VARIABEL INTERVENING Utari Ardiniamalia; Meinarni Asnawi
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran terhadapbudgetary slack dengan keadilan organisasi, managerial trust, dan budget goal commitment sebagai variabel mediasi. Penelitian ini dilaksanakan pada 19 instansi Pemerintah di Provinsi Papua. Pengumpulan data dalam penelitian ini adalah menggunakan kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jumlah sampel penelitian yang diambil sebanyak 73 responden. Teknik analisis data menggunakan Partial Least Square (PLS) dengan menggunakan software Smart PLS 3.0 serta menggunakan SPSS 16.00. Hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh terhadap keadilan organisasi, keadilan distributif dan keadilan prosedural tidak berpengaruh pada managerial trust, sedangkan keadilan interaksional berpengaruh pada managerial trust, managerial trust berpengaruh pada budget goal commitment, managerial trust berpengaruh pada budgetary slack, keadilan organisasi tidak berpengaruh pada budget goal commitment, budget goal commitment berpengaruh pada budgetary slack, keadilan distributif dan keadilan interaksional tidak berpengaruh padabudgetary slack, keadilan prosedural berpengaruh pada budgetary slack, partisipasi anggaran tidak berpengaruh pada managerial trust, partisipasi anggaran tidak berpengaruh pada budget goalcommitment, partisipasi anggaran tidak berpengaruh pada budgetary slack, keadilan organisasi memediasi pengaruh partisipasi anggaran terhadap managerial trust, keadilan organisasi danmanagerial trust memediasi pengaruh partisipasi anggaran terhadap budget goal commitment, keadilan prosedural, keadilan interaksional, managerial trust, dan budget goal commitment memediasi pengaruh partisipasi anggaran terhadap budgetary slack, managerial trust memediasi pengaruh keadilan organisasi terhadap budget goal commitment, managerial trust dan budget goalcommitment memediasi pengaruh keadilan prosedural dan keadilan interaksional terhadapbudgetary slack, dan budget goal commitment memediasi pengaruh managerial trust terhadapbudgetary slack

PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), CORPORATE IMAGE, DAN KEPUTUSAN NASABAH TERHADAP LOYALITAS NASABAH Ahmad Faqihudin; Meinarni Asnawi; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to examine the influence of corporate social responsibility (CSR) implementation, corporate image, and customer satisfaction, on customer loyalty. Variables independent were used inthis study namely Corporate Social Responsibility (CSR), corporate image, and customer satisfaction., as well as one dependent variable of customer loyalty. Customers of PT Bank Rakyat Indonesia Jayapura are used as the population in this study. The convenience sampling with a sample of 30 respondents is the technique of sampling method in thisstudy. This study uses a double linear regression analysis to analyses data. The analysis tool used is SPSS version 23. The results of this research demonstrate the implementation of Corporate Social Responsibility (CSR) has positively and significantly affects customer loyalty. Corporate Image has a positive and significant impact on customer loyalty. And customer satisfaction has a positive but does nosignificant impact on customer loyalty.

PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, TAX AMNESTY, LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus di Kantor Pelayanan Pajak Pratama Jayapura) Maria Cristine Andiko; Meinarni Asnawi; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine whether the influence of tax knowledge affect taxpayer compliance. The Influence of Tax Knowledge, Assertiveness of Tax Sanctions, Tax Amnesty, Taxpayer Environment which become independent variable in this research. While the dependent variable is taxpayer compliance.This research uses qualitative approach with its research population that isTaxpayer in KPP Pratama Kota Jayapura. Primary data collection using questionnaire. The sampling technique uses convenience sampling. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that there is a positive influence between the influence of taxation knowledge on taxpayer compliance, the positive influence between the firmness of tax sanctions on taxpayer compliance, the positive influence between tax amnesty on taxpayer compliance, no taxpayer environment influence on taxpayer compliance, taxation, assertion of tax sanction, tax amnesty, taxpayer environment simultaneously have a significant effect on taxpayercompliance in KPP Pratama jayapura

ANALISIS PENERAPAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI DI KOTA JAYAPURA Rudiawie Larasati; Meinarni Asnawi; Yundy Hafizrianda
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini bertujuan untuk mengetahui model Good University Governance pada perguruan tinggi kota Jayapura dengan menggunakan Informan anggota SPI dalam penentukan bobot prioritas menggunakan model Analytical Hierarchy Process. Serta untuk mengetahui penerapan Good University Governance di Kota Jayapura. Prinsip Good University Governance dalam penelitian ini menggunakan lima aspek yaitu Transparansi, Akuntabilitas, Responsibilitas, Independensi dan Keadilan. Penelitian ini menggunakan sampel perguruan tinggi yang berjumlah empat perguruan tinggi, yaitu UNCEN, UNIYAP, STIIE PORT NUMBAY dan USTJ. Dengan jumlah responden sebanyak 76 responden. Hasil penelitian ini menunjukkan bahwa model GUG yang dihasilkan oleh penentuan bobot anggota SPI memiliki nilai tertinggi pada variabel independensi yaitu dengan nilai sebesar 0,227, kemudian Transparansi sebesar 0,209, urutan ketiga ada pada akuntabilitas sebesar 0,206, urutan keempat ada pada Keadilan sebesar 0,201 dan urutan terakhir pada variabel responsibilitas sebesar 0,157. Penerapan GUG pada perguruan tinggi kota Jayapura masuk kedalam kriteria “Tinggi” dengan total skor 79,19 yaitu masuk pada interval 60,00-80,00. Oleh sebab itu disimpulkan bahwa penerapan GUG pada perguruan tinggi di kota Jayapura sudah dilaksanakan dengan baik.

The Effects of Tax Complexity and Tax Fairness on Tax Compliance MEINARNI ASNAWI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.278

This study aims to provide empirical evidence that tax complexityand tax fairness affect tax compliance. This study is conductedusing the experimental method, which is designed to have a post-testcontrol group to observe behavioral changes in tax compliancedecisions.This experimental method uses 173 participants from a vocationalcollege, which is a part of the Faculty of Economics and Business,Universitas Gadjah Mada, the Master of Economics faculty at theUniversitas Cenderawasih Jayapura and participants from a trainingcourse in local finance run by the PSKD UGM. The participants arecategorized into two groups, they are group A (the experimental group)and group B (the control group).The result of this study shows that taxcomplexity negatively correlates to tax compliance in the control group,and positively correlates in the experimental group. Tax complexity positivelycorrelates with tax fairness in both the control group and theexperimental group. Tax fairness shows a significant and positive correlationwith tax compliance in both the control group and the experimentalgroup. Tax fairness mediates the relationship between tax complexityand tax compliance.Tax compliance is a psychological factorthat essentially contributes to enhancing tax compliance. Tax complexityshows indications of noncompliance unless it is subjected to tax fairness,when it indicates tax compliance. The tax institutions should provideappropriate explanations related to the taxation system, so the taxpayerscould understand the complexities of the taxation system.

Co-Authors A. Nurjannah, Rizka A. Patty, Maria Aaron M. A. Simanjuntak Adolf Z. D. Siahay Agustinus Salle Agustinus Salle Alfiana Antoh, Alfiana Anthonius H. Citra Wijaya Anto, Alfiana Asri Maria Magdalena Tamba ASRIDA ASRIDA Belo, Berlian Ritha Cornelia Desiana Matani Cornelia Matani Daat, Sylvia Christina Daryono Daryono Deisyi, Yulita Erwin Siahaya Estepanus Lolo Kassa Fatma Yunus Fitri Dwinarian Gabriel Yusuf Adhi Nugroho Gunaedi, Tri Gunaedi Hadrian Ersa Tuari Hesty T. Salle Hesty Theresia Salle Ign Joko Suyono Ilwanti, Yulia Irda Nurhamsyah Irma Yanti Jamhari Jamhari K. Allo Layuk, Paulus Kurniawan Patma L, Lynda LISYE IRIANA ZEBUA Manur Sitinjak Maria Cristine Andiko Mariolin Ance Sanggenafa Marisa Setiawati Muhamad Maylen Kambuaya Moses Demetouw Muhammad Djatmiko Novalia Herlina Bleskadit Novi Trihadi Novijanti A. R. Temaluru Pangayow, Bill J.C Paru, Sara M. Pascalina Sesa Pascalina V. S Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Prihatining Tyas Dwi Rama Soyan Arung Lamba Randalayuk, Christina Rosalin Ledi Diana Anauw Rudiawie Larasati Sagala, Febriana Sambara, Elisha Jansen Sandra Sukmaning Adji Sara Marlyn Paru Sesa, Pascalina V.S. Simanungkalit, Lisnawati Siti Rofingatun Stephanny Inagama Timisela Susilo, Yustinus Tito Syaikhul Falah Tri Gunaedi Tri Wiyono Ulfah Rizky Muslimin Utari Ardiniamalia V.S Sesa, Pascalina Wayoi, Encun Yuliana Idjare Westim Ratang Wijaya, Anthonius H. C. Wijaya, Anthonius H.C Wijaya, Anthonius H.C. Wonar, Klara Yumame, Leli Piska Yundy Hafizrianda Yustiono, Trio Rendra

Title

Found 48 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 48 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 48 Documents
Search