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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
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Community Empowerment Through Training on Making Sago Biscuit in Gwinjaya Village, Bonggo District, Sarmy Regency, Papua Province Gunaedi, Tri Gunaedi; Lisye Iriana Zebua; Meinarni Asnawi; Tri Wiyono
IJCS: International Journal of Community Service Vol. 2 No. 2 (2023): IJCS: International Journal of Community Service
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v2i2.600

Abstract

Gwinjaya is a village in Bonggo District, developed from the SP4 (Settelement Unit) transmingration settlement land in Bonggo district. The people mainly make their living as farmers and mostly grow peanuts and cultivating sago flour which comes from the sago plant. The abundant harvest has not yet been processed into food which has a higher selling value and is more durable. Through training in making biscuits made from sago flour and peanuts as well as sugar and spices , it is hoped that new etreprenuers can be formed with biscuit sago commodities. Tha training was carried out by demonstrating biscuit making and continued with participants trying to make biscuits. The resulting product was then tested organaoleptically to determine the quality and preference of the biscuits produced compared to biscuits sago sold on the market. The results of the activities that have been carried out show that the mothers in the village Gwinjaya, which is part of the Gwinjaya Village-Owned Enterprices , has been able to make biscuits made from sago flour well. The results of organoleptic testing produced with three other biscuit products on the market, showing that the respondents expressed their liking for the products they produced as seen from taste, smell, aroma and color parameters
Tax Literacy: Tax Knowledge For Students Yppgi Sentani Junior High School Jayapura Regency Asnawi, Meinarni; V.S Sesa, Pascalina
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.784

Abstract

Tax is the implementation of obligations that are paid voluntarily. This understanding needs to be done from the beginning to the younger generation to increase tax awareness because it is an important point considering that taxes are one of the sources of state revenue that will be used for development. Introducing taxes and various benefits of tax reporting is important for students to prepare themselves as mandatory subjects and will subsequently become taxpayers. This community service aims to increase tax understanding from an early age through the provision of tax knowledge for students of YPPGI Junior High School,  Jayapura Regency. Tax material is focused on three things: the definition of taxes and tax benefits, sources of state revenue, and the importance of paying taxes. Tax literacy teaches students the obligations, and procedures of being a taxpayer. Participants in this activity are 58 YPPGI students in Grades 7 and 8, it is hoped that the students can understand the importance of taxes as one of the sources of state revenue and realize their tax obligations from an early age—teaching methods through lectures, tax video screenings, and games. Learning activities results showed a positive difference in tax knowledge before and after the material was given. Students are happy with the material taught and aware of the tax obligations if they work later.
Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Koperasi di Kota Jayapura) Sagala, Febriana; Asnawi, Meinarni; Matani, Cornelia D.; Patma, Kurniawan; Sesa, Pascalina V. S.; Paru, Sara M.
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.v20i1.4611

Abstract

The research aims to explain the influence of internal control systems, rule compliance and information asymmetry on the tendency of accounting fraud using purposive sampling as a sample collection technique. The population in this study were 19 cooperatives in the city of Jayapura with a sample of 68 respondents. The data used in this research uses a questionnaire which is distributed directly to cooperative members based on predetermined criteria. This research uses Structural Equation Modeling (SEM)-Partial Least Square (PLS) using WarpPLS 8.0 software. The research results show that internal control variables have a negative effect on the tendency for accounting fraud, while rule compliance and information asymmetry have no influence on the tendency for accounting fraud in cooperatives in Jayapura City.Keywords: internal control system, compliance with rules, information asymmetry, accounting fraud tendencies
Pelatihan Literasi Keuangan dan Pengelolaan Keuangan Berbasis Digital Bagi UMKM Mama-Mama Penjual Noken di Abepura Hesty T. Salle; Klara Wonar; Sara Marlyn Paru; Rosalin Ledi Diana Anauw; Agustinus Salle; Meinarni Asnawi; Siti Rofingatun; Adolf Z.D. Siahay; Paulus K. Allo Layuk; Westim Ratang; Maylen Kambuaya; Syaikhul Falah; Cornelia Matani; Pascalina Sesa; Novi Trihadi; Fatma Yunus
Celebes Journal of Community Services Vol. 4 No. 2 (2025): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2835

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM), termasukan pelaku usaha mama-mama penjual noken di Kota Jayapura, memiliki peran penting dalam meningkatkan kesejahteraan masyarakat dan pembangunan ekonomi. Namun, mereka menghadapi berbagai tantangan, seperti kurangnya pencatatan keuangan yang sistematis, penggabungan keuangan usaha dengan keuangan pribadi, serta kesulitan dalam mengadopsi teknologi digital. Hal ini menyebabkan pengelolaan usaha menjadi kurang optimal. Pencatatan manual seringkali tidak efektif dan rentan terhadap kesalahan. Oleh karena itu, diperlukan pelatihan literasi keuangan dan penggunaan aplikasi digital seperti Buku Warung untuk membantuk pelaku UMKM mengelola keuangan dengan lebih baik dan meningkatkan keberlanjutan usaha mereka. Pengadian ini bertujuan untuk meningkatkan pemahaman pelaku usaha tentang literasi keuangan dan pentingnya pencatatan keuangan yang baik, lebih dari itu harapannya melalui pengabdian ini dapat mendorong pelaku usaha untuk mulai beralih ke penggunaan aplikasi teknologi digital dalam pengelolaan usaha agar lebih efisien dan akurat. Sehingga melalui kegiatan pengabdian ini, diharapkan pelaku usaha dapat meningkatkan kapasitas usaha mereka sehingga mampu berkontribusi lebih besar terhadap perekonomian lokal. Pengabdian dilaksanakan dalam tiga tahapa utama, yaitu: sosialisasi literasi keuangan, pelatihan pencatatan dan penggunaan aplikasi buku warung, serta tahap pendampingan atas pelatihan yang telah dilaksanakan. Hasil pengabdian menunjukkan adanya peningkatan kesadaran pentingnya pencatatan keuangan baik itu secara sederhana baik pencatatan melalui buku biasa maupun menggunakan aplikasi digital.
Enhancing MSME Competence through Managing Finances Training in Waena Village, Jayapura City Asnawi, Meinarni; K. Allo Layuk, Paulus; Anto, Alfiana; A. Nurjannah, Rizka; A. Patty, Maria
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.878

Abstract

This community service program on Financial Management for MSMEs aims to strengthen local micro, small, and medium enterprises (MSMEs) in Jayapura by improving their ability to manage finances and sustain their businesses. The program addresses key issues such as low financial literacy, limited access to capital, lack of competitiveness, and the need for stronger collaboration between academia and MSMEs.Training focused on practical financial management skills, including cash flow, receivables, budgeting, and working capital. It also introduced basic business financing and strategies for managing financial emergencies. The program was delivered through face-to-face sessions combining lectures, discussions, and simulation games.A total of 29 MSME participants from various business sectors took part in the training. Evaluation results showed an improvement in participants’ understanding and ability to manage their business finances. This program demonstrates the potential of targeted financial literacy initiatives to enhance the resilience and competitiveness of MSMEs, enabling them to better support their families and contribute to local economic development.
The Influence of Competence, Independence, and Professionalism on Audit Quality Mediated by Ethics (Case Study of Auditors at the Financial and Development Supervisory Agency, Papua Province Representative Office) Gabriel Yusuf Adhi Nugroho; Paulus K. Allo Layuk; Meinarni Asnawi
urn:multiple://2988-7828multiple.v3i84
Publisher : Institute of Educational, Research, and Community Service

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Abstract

The influence of competence, independence, and professionalism on the quality of audit results mediated by ethics (a case study of auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office in Papua Province). The objectives of this study are: to examine and analyze the influence of competence, independence, professionalism, and ethics on audit quality at the BPKP Representative Office in Papua Province; to examine and analyze whether auditor ethics can mediate the influence of competence, independence, and professionalism on audit quality at the BPKP Representative Office in Papua Province. This study is a quantitative study using primary data obtained from a questionnaire measured using a Likert scale. The population in this study was BPKP auditors in Papua Province, with a total of 85 respondents. The analysis tool used was SEM with Smart PLS. The results of the study indicate that competence, independence, professionalism, and ethics simultaneously have a positive and significant effect on the quality of audit results at the BPKP Provincial Office in Papua. Ethics can mediate the influence of competence on audit quality at the BPKP Provincial Office in Papua, ethics can mediate the influence of independence on audit quality, and ethics can also mediate the relationship between professionalism and audit quality at the BPKP Provincial Office in Papua.
Training and Guidance for the business unit, a village-owned enterprise of Mekar Jaya, Gwinjaya Village, East Bonggo District, Sarmi Regency, Papua Province, in Making Sago Soy Sauce Gunaedi, Tri; Suyono, Ign Joko; Asnawi, Meinarni
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1573

Abstract

Training and Guidance for the business unit, a village-owned enterprise of Mekar Jaya, Gwinjaya Village, East Bonggo District, Sarmi Regency, Papua Province, in Making Sago Soy Sauce aims to provide skills in making soy sauce with additional nutrition derived from sago flour. Sago flour, in addition to being a nutritional supplement, is also a natural thickener added to sago soy sauce. The activity was carried out by socializing the importance of partnering with academics in producing products and their marketing. In addition, together with the participants, they made sago soy sauce based on the procedures that have been explained, after the sago soy sauce was successfully made, the quality and level of preference were tested with an organoleptic test compared to soy sauce on the market with a Likert scale (very much like, very much like, like, somewhat like, less like, and dislike) with parameters (taste, smell, texture, aroma and color). Additional material in the form of marketing aspects began with determining the cost price and marketing strategies. After participating in the training and guidance, participants were able to make sago soy sauce and were able to determine the cost price. The results of the organoleptic test showed that, on average, the respondents showed a level of liking for the taste, smell, texture, aroma, and color of the sago soy sauce product they produced.
Strategi Pengembangan Kompetensi Auditor Dalam Meningkatkan Kualitas Pengawasan di Inspektorat Kabupaten Mamberamo Tengah Wayoi, Encun Yuliana Idjare; Asnawi, Meinarni; Siahay, Adolf Z.D.; Allo Layuk, Paulus K.; Falah, Syaikhul; Antoh, Alfiana
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis kompetensi auditor di lingkungan Inspektorat Kabupaten Mamberamo Tengah, faktor penghambat dalam pengembangannya, serta strategi pengembangan kompetensi untuk meningkatkan kualitas pengawasan internal. Kompetensi auditor mencakup kemampuan teknis, manajerial, dan soft skills yang sangat memengaruhi efektivitas fungsi pengawasan internal. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan metode pengumpulan data melalui observasi, wawancara dengan auditor, dan studi dokumentasi terkait pelaksanaan audit di Inspektorat. Hasil penelitian menunjukkan bahwa terdapat tiga aspek utama kompetensi auditor, yaitu teknis, manajerial, dan soft skills. Kompetensi teknis relatif memadai, namun masih perlu penguatan dalam pemahaman regulasi terbaru dan pemanfaatan teknologi audit digital. Aspek manajerial menghadapi kendala pada perencanaan, koordinasi, dan pengelolaan waktu, sedangkan soft skills seperti komunikasi, integritas, dan kemampuan membangun hubungan kerja masih terbatas. Faktor yang memengaruhi kondisi kompetensi auditor di Kabupaten Mamberamo Tengah antara lain keterbatasan SDM, minimnya pelatihan berkelanjutan, kurangnya penggunaan teknologi informasi, kendala geografis, serta keterbatasan anggaran. Upaya peningkatan dapat dilakukan melalui pelatihan, sertifikasi profesi, pemanfaatan teknologi informasi, penguatan perencanaan dan koordinasi tim, serta pengembangan soft skills berbasis etika dan integritas. Strategi tersebut diharapkan dapat meningkatkan kompetensi auditor sekaligus mendukung efektivitas pengawasan di Kabupaten Mamberamo Tengah.
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