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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED Journal of the Community Development in Asia
Kambuaya, Maylen K. P
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Efektivitas Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap UMKM Dalam Pencairan Tunggakan Pajak Agustin, Shintya; Kambuaya, Maylen K. P; Paru, Sara
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

Abstract

This research aims to see the effectiveness of tax collection with warning letters and forced letters against MSMEs in disbursing tax arrears. This research was conducted at KPP Pratama Jayapura. Data collection in this research used interviews conducted by one of the tax officials from the billing section and secondary data obtained from KPP Pratama Jayapura. This research uses a descriptive method with a quantitative approach. The sample used in this research is tax collection with warning letters and forced letters for 2018-2022. The data analysis technique is by using Effectiveness Ratio calculations and Descriptive Analysis using IBM Statistics 25. Based on the results of research using effectiveness ratio calculations, it shows that tax collection using warning letters and forced letters from 2018 to 2022 at KPP Pratama Jayapura is said to be ineffective. This is because the percentage rate of tax collection by warning letters or forced letters at KPP Pratama Jayapura is no more than 60%.    
Analisis Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) Di SD Negeri Emereuw Kota Jayapura Ulukyanan, Sindi; Kambuaya, Maylen K. P; Sesa, Pascalina V. S
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.v19i1.3823

Abstract

This research was conducted to know the management of educational unit operational assistance funds (BOSP), financial reporting, accountability, transparency, internal and external inhibiting factors, as well as efforts to overcome external and internal inhibiting factors carried out by the Education Unit Operational Assistance Fund (BOSP) Team at Emereuw Public Elementary School, Jayapura City. This type of research uses a quantitative descriptive type, data collection techniques using interview guide methods, and documentation with the participants of this study, namely Principals, Treasurers, Operators, and Teachers. The results showed that the internal causes of delays were Human Resources (HR), which still required full attention from the school, especially the treasurer of BOSP funds in specific areas, the need for training and development of human resources (HR), Accuracy in tasks and responsibilities, increasing discipline in supervision, improving coordination and communication between parties involved in the management and reporting process. Factors causing external delays include the school budget activity planning application system (ARKAS); schools also experience problems in running applications used by schools, so they need to follow technical guidance from the relevant Office. When a treasurer of the education unit operational assistance fund (BOSP) or a school staff member is responsible for financial and administrative reporting, having a role in managing these tasks is an important factor in ensuring the efficiency and accuracy of reporting to avoid delays in education unit operational assistance funds (BOSP) at SD Negeri Emereuw.         
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa Di Distrik Manokwari Utara Provinsi Papua Barat (Studi kasus pada 5 desa di Distrik Manokwari Utara) Kiriwenno, Jems; Salle, Agustinus; Kambuaya, Maylen K. P; Marlissa, Elsyan R.; Siahay, Adolf Z. D; Hutajulu, Halomoan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4004

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis hubungan kepemimpinan Kepala Desa, sumber daya manusia, kerjasama Perangkat Desa, partisipasi masyarakat, Peraturan Pemerintah, dukungan pemerintah, dan Budaya terhadap pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I pada Distrik Manokwari Utara. Pengujian pada sampel sebanyak 150 responden. Metode sampel yang digunakan adalah purposive sampling. Pengumpulan data dilakukan dengan wawancara langsung. Pengujian hipotesis diuji secara empiris menggunakan Analisis Regresi Logistik Multinomial. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I adalah bervariasi. Artinya bahwa permasalahan yang terjadi dalam proses Pengelolaan ADD pada kelima desa tersebut berbeda – beda. Kepemimpinan Kepala Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, dan Yoom I. Kapasitas sumber daya manusia berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Pami. Kerjasama Perangkat Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Pami, dan Yoom I. Partisipasi masyarakat berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Bremi dan Pami. Peraturan Pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Inoduas, dan Pami. Dukungan pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Inoduas.
Improving Financial Technology-Based Financial Behavior Capabilities in Jayapura City and Jayapura Regency MSMEs Sesa, Pascalina V. S; Kambuaya, Maylen K. P; Larasati, Rudiawie; Wonar, Klara
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3484

Abstract

This study assesses how financial technology has helped MSMEs in Jayapura City and Jayapura Regency improve their financial behavior. It is believed that this study's findings would serve as a helpful guide for future research. This study used a quantitative methodology with associative and moderation techniques to gather data via questionnaires, which WarpPLS was then used to analyze. The study's conclusions demonstrate that financial behavior, which aids in cash flow management and guards against mistakes that could result in bankruptcy, is significantly influenced by financial literacy. Furthermore, MSME entrepreneurs' good financial behavior is positively influenced by personality traits like thoroughness and openness, particularly regarding capital management and investment decisions. FinTech, however, cannot moderate the relationship between financial behavior and financial literacy because these digital tools cannot close the knowledge gaps in finance that must be addressed to make wise financial decisions. Similarly, personality traits like neuroticism and extroversion influence an individual's financial behavior more than technology use. Therefore, financial technology cannot moderate the association between financial personality and behavior.   
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 Adolf Z. D. Siahay Agustin, Shintya Agustinus Salle, Agustinus Bleskadit, Novalia H. Hallatu, Cindy W. C. Halomoan Hutajulu Kiriwenno, Jems Marlissa, Elsyan R. Paru, Sara Pascalina V. S Sesa Rudiawie Larasati Siti Rofingatun Tandililing, Elia M. Ulukyanan, Sindi Wonar, Klara