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All Journal Advances in Applied Accounting Research Advances in Managerial Auditing Research Advances in Taxation Research Advances in Community Services Research
Yaya Sonjaya
Universitas Yapis Papua, Indonesia
Economics, Econometrics & Finance Other

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Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya; Sumartono Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

Purpose: This study examines the impact of tax extensification and intensification on individual income tax receipts, determining whether expanding the taxpayer base and improving compliance significantly contribute to revenue growth. Research Design and Methodology: A quantitative approach using multiple linear regression analysis was applied to assess the relationship between tax extensification, tax intensification, and individual income tax receipts. Primary data were collected from 100 registered taxpayers at KPP Pratama Jayapura through a structured questionnaire-based survey. Statistical tests include validity, reliability, normality, heteroscedasticity, multicollinearity, and hypothesis testing, including the coefficient of determination, t-test, and F-test. Findings and Discussion: The results indicate that tax extensification and intensification significantly enhance tax revenue. Expanding the taxpayer base and improving compliance monitoring contribute to increased revenue collection, aligning with attribution theory and highlighting internal (awareness, responsibility) and external (regulatory frameworks, enforcement) compliance factors. Implications: This study highlights the need for more substantial tax administration, digital infrastructure, and taxpayer education. Governments should enhance compliance monitoring and enforcement to sustain revenue growth. Future research should explore additional compliance factors, such as penalties and digital tax services.
Analysis of the Effectiveness of Tax Incentives on Energy Sector Investments Yaya Sonjaya; Muh Yamin Noch
Advances in Taxation Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.308

Abstract

Purpose: This study examines the impact of tax incentives on investment in the energy sector, focusing on empirical evidence, theoretical framework, and policy implications. Research Design and Methodology: This research adopts a multi-perspective approach, utilizing empirical studies, theoretical insights, and practical considerations to analyze it comprehensively. Methodologically, the study synthesizes existing literature and integrates insights from economics, environmental science, and policy studies. Findings and Discussion: The findings suggest that well-designed tax incentive programs positively influence investment flows in the energy sector, especially in renewable energy projects. Policy stability and coherence are critical determinants of tax incentives' effectiveness, emphasizing the need for an integrated policy approach. Implications: The implications of these findings highlight the importance of collaborative action between policymakers, industry stakeholders, and researchers in driving effective energy transition strategies. Policymakers are encouraged to prioritize designing and implementing targeted incentive programs, while industry stakeholders are encouraged to engage in the policy formulation process actively. Researchers must continue studying the effectiveness of tax incentives and identify strategies to increase their impact on energy sector investment.
The Role of Appropriate Technology in Sustainable Development Design Yaya Sonjaya; Muhamad Yamin Noch; Entis Sutisna
Advances in Community Services Research Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i1.341

Abstract

Purpose: This study investigates the role of appropriate technology in sustainable development, focusing on its economic, environmental, and social dimensions. The purpose is to examine how appropriate technology can be effectively integrated into sustainable development design. Research Design and Methodology: A qualitative methodology was used, involving an extensive literature review of recent studies on appropriate technology. The research categorized findings into economic viability, environmental sustainability, and social inclusivity, and conducted a thematic analysis to synthesize these dimensions. Findings and Discussion: Findings reveal that appropriate technology offers significant economic benefits by reducing costs and fostering local entrepreneurship, enhances environmental sustainability through renewable resources and waste reduction, and promotes social inclusivity by engaging communities in the design process. The discussion highlights that appropriate technology can drive sustainable development by providing affordable, environmentally friendly, and socially equitable solutions. Implications: Implications suggest that successful integration requires innovative financing, supportive policies, and community engagement. This research provides a comprehensive framework for advancing the application of appropriate technology in sustainable development, offering insights for policymakers and practitioners
Community Accounting School: Basic accounting training for administrators of cooperatives, foundations and community organizations Muslim Muslim; Yaya Sonjaya; Septyana Prasetianingrum
Advances in Community Services Research Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v3i2.628

Abstract

Purpose: This study aims to evaluate the effectiveness of basic accounting training developed through the Community Accounting School approach for administrators of cooperatives, foundations, and community organizations at the grassroots level. The primary focus is to understand how this training contributes to improving accounting literacy, financial transparency, and institutional accountability. Research Design and Methodology: This study uses a Systematic Literature Review (SLR) approach by critically examining findings from various relevant scientific articles, both national and international. The analytical framework is based on the Community of Practice (CoP) approach, which emphasizes the importance of collaborative and contextual learning within communities of practitioners. Findings and Discussion: The main findings indicate that accounting literacy in community organizations remains low, which has a negative impact on their financial management. Practical accounting training, such as cash recording and simple report preparation, has been proven to increase awareness of transparency and shape a culture of collective accountability. The social and participatory learning process strengthens the community's identity as an entity capable of managing its finances independently. Implications: This study provides practical contributions to local governments, educational institutions, and community empowerment agencies in developing more adaptive training programs based on local needs. The Community Accounting School model offered can be widely replicated to strengthen community institutional capacity sustainably.
Leveraging Governmental Auditing for Strategic Decision-Making and Policy Evaluation Muh Yamin Noch; Yaya Sonjaya
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.286

Abstract

The purpose of this study is to examine the transformative role of governmental auditing in informing strategic decision-making and policy evaluation within the public sector. Through a systematic literature review, the study investigates the evolution of governmental auditing practices, encompassing financial oversight, compliance assessment, and risk management. Methodologically, this research adopts a qualitative approach, analyzing existing literature to identify trends, challenges, and opportunities in governmental auditing. The findings indicate a paradigm shift towards a holistic auditing framework that integrates financial, environmental, and social dimensions. The discussion highlights the importance of credibility, relevance, and uptake of audit findings in decision-making processes, emphasizing transparency, independence, rigor, and effective communication as critical factors. The implications of the study underscore the need for governmental auditors to embrace strategic and risk-oriented approaches, aligning audit objectives with organizational goals and priorities. This study contributes to the literature by providing insights into the multifaceted nature of governmental auditing and its implications for governance practices
The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape Septyana Prasetianingrum; Yaya Sonjaya
Advances in Applied Accounting Research Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.165

Abstract

Purpose: The study aims to investigate the evolution of digital accounting and accounting information systems (AIS) in the Modern Business Landscape through a qualitative examination of the existing literature. Research Design and Methodology: Employing a systematic review approach, the research examines academic journals, books, and conference proceedings relevant to digital accounting and AIS. The selection criteria focus on publication credibility, relevance, and recency, as well as the contributions to theoretical and empirical knowledge. Data collection encompasses searching, screening, and supplementary techniques, including content analysis, citation analysis, and bibliometric analysis. Qualitative methods, such as coding, categorization, and thematic analysis, are employed to dissect and identify prevalent themes and theoretical frameworks within the literature. Findings and Discussion: The findings reveal a rich tapestry of historical progression, technological advancements, and organizational implications of digital accounting and AIS. From the automation of routine tasks to the integration of advanced analytics, digital accounting emerges as a transformative force that shapes organizational practices and informs strategic decision-making. Implications: The study underscores the foundational role of technology in shaping the trajectory of digital accounting, with consequences for efficiency, accuracy, transparency, and strategic planning within organizations.
Evolving Perspectives on Public Sector Accounting Practices Yaya Sonjaya
Advances in Applied Accounting Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.175

Abstract

Purpose: This study examines the recent transformations in public sector accounting, which have been influenced by globalization, technological advancements, and shifting stakeholder expectations. It specifically investigates the shift towards accrual accounting principles, the integration of performance measurement frameworks, and the role of technology in governmental financial management. Research Design and Methodology: The study employs a comprehensive systematic literature review methodology to amalgamate existing research. This rigorous approach facilitates the analysis of the adoption of new accounting methods, the challenges encountered, and the opportunities that have emerged in the public sector accounting landscape. Findings and Discussion: The findings reveal a global trend toward adopting accrual accounting, emphasizing its importance in improving transparency and accountability in financial management. However, the study also identifies significant challenges, such as the complexity of implementing new systems and adhering to international standards. Additionally, it discusses the advantages of performance measurement frameworks and the impact of technological innovations on accounting practices. Implications: The study's practical insights are particularly relevant for policymakers, public administrators, and financial professionals, fostering a deeper comprehension of the evolving dynamics in public sector accounting. It underscores the need for effective adaptation strategies to overcome challenges and capitalize on new opportunities in the field.
Implementation of Public Sector Accounting Systems and Standards in Improving Financial Transparency Yaya Sonjaya; Septyana Prasetianingrum; Iriana Auliyah; Irwan Adam Labo
Advances in Applied Accounting Research Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.420

Abstract

Purpose: This study aims to evaluate the implementation of public sector accounting systems and standards, such as SAP and IPSAS, to improve financial transparency and accountability. The research investigates the contextual and systemic factors that support or hinder the successful adoption of these frameworks and offers insights into how institutional readiness, digitalization, and stakeholder engagement influence reporting outcomes. Research Design and Methodology: A systematic literature review (SLR) approach was employed to synthesize findings from prior studies. Institutional theory served as the conceptual framework, emphasizing coercive, mimetic, and normative pressures affecting policy implementation. The review focused on identifying key trends, challenges, and comparative insights related to financial reporting in different jurisdictions. Findings and Discussion: The findings reveal that adopting international public sector accounting standards has enhanced transparency and fiscal accountability in regions with robust institutional support. However, significant challenges remain, including bureaucratic resistance, resource limitations, and a lack of public financial literacy. Digital reporting technologies like XBRL are crucial in accelerating financial disclosures but require adequate training and infrastructure. The discussion highlights disparities in reporting outcomes due to differences in institutional readiness and underscores the need for tailored approaches to address local governance constraints. Implications: The study provides practical and managerial recommendations, emphasizing the importance of continuous training, modernization of IT infrastructure, and enhanced public access to simplified financial reports. Collaboration with independent auditors and civil society organizations is also suggested to strengthen accountability mechanisms. Future research should explore empirical data and sector-specific factors to enhance the understanding of financial reporting reforms further.
Co-Authors Entis Sutisna Iriana Auliyah Irwan Adam Labo Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muslim Muslim Septyana Prasetianingrum Sumartono Sumartono Yana Ermawati