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EVALUASI PENGELOLAAN DANA DESA (Studi Pada Desa Di Kota Tual) Yoga Andriyan; Sofyan Muhamad; Yusron Difinubun; Rahmat Hidayat
Jurnal Studi Ilmu Pemerintahan Vol 3 No 2 (2022): JSIP: Jurnal Studi Ilmu Pemerintahan
Publisher : Program Studi Ilmu Pemerintahan, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jsip.v3i2.2599

This research aims to evaluate the management of village funds in Tual City, in order to work together to oversee the government's commitment to implementing the development agenda and national economic equality, especially in the Maluku Province and generally throughout the Republic of Indonesia. As well as being able to learn from the success of Ponggok Village, Polanharjo District, Klaten, Central Java which is a reference village for the use of village funds for other villages in Indonesia. This research uses qualitative data analysis techniques (model of Miles and Haberman, 1998). namely analyzing through data reduction, data presentation (display data), and Conclusion or Data verification (conclusion drawing/verification). Based on the results of the study, it is known that the management of village funds is in accordance with the established standards, namely by using the minister of finance regulation No. 49 of 2016 and Tual mayor regulation No. 1 of 2016. Suggestions that can be given include that the village government in Tual city should increase socialization about the importance of community participation in village community empowerment programs. The village government must prepare a place for selling the results of the creativity of the village community, in addition, to opening market access, so that the creative results of the village community can increase village income and community income.

TAX REVENUE STRATEGY: TELAAH PELAYANAN PAJAK Difinubun, Yusron; Andriyan, Yoga
JURNAL PEMERINTAHAN, POLITIK ANGGARAN DAN ADIMINSTRASI PUBLIK Vol 3 No 2 (2023): JURNAL PEMERINTAHAN POLITIK ANGGARAN DAN ADMINISTRASI PUBLIK
Publisher : Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jppadap.v3i2.5693

Penelitian ini bertujuan untuk mengetahui secara parsial pengaruh kompetensi Acount representative dan independensi Account rpresenative terhadap strategi penerimaan pajak pada kantor pelayanan pajak Madya Kota Sorong. Penelitian ini berjenis penelitian kuantitatif. Penarikan hipotesis penelitian menggunakan peraturan mentri, dan penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Jumlah sampel dalam penelitian ini yaitu 31 sampel yang diperoleh dari pegawai account representative kantor pelayanan pajak. Menggunakan teknik statistik deskriptif dan Regresi Linear Berganda berbantuan SPSS 25.0. Hasil penelitian menunjukkan bahwa secara parsial kompetesi account representative dan independensi account reprensentative berpengaruh positif dan signifikan terhadap strategi penerimaan pajak pada kantor pelayanan pajak Pratama Kota Sorong. Kantor pelayanan pajak Pratama Kota Sorong harus mempertahankan tingkat profesionalitas para pegawai Account representative yang meliputi pada kompetensi dan independensiya.

PENGELOLAAN HUTAN MANGROVE BERBASIS SIMPANAN KARBON PADA JENIS Bruguiera ghymnorriza DI DESA WAEFUSI KECAMATAN NAMROLE KABUPATEN BURU SELATAN Risfany, Risfany; Difinubun, Muh Ishar; Andriyan, Yoga; Difinubun, Yusron
Jurnal Aquafish Saintek Vol 2 No 2 (2022): Jurnal Akuafish Saintek
Publisher : Universitas Pendidikan Muhammadiyah Sorong

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

Penelitian ini dilakukan dengan tujuan, yaitu; 1) Menganalisis kondisi mangrove meliputi kerapatan dan dominasi spesies mangrove di Desa Waifusi; 2) Mengestimasi biomassa pada bagian atas dan bawah substrat mangrove; 3) Menganalisis simpanan karbon pada bagian atas dan bawah substrat mangrove; 4) Menganalisis Serapan karbon pada mangrove Desa Waifusi; 5) Menganalisis bentuk - bentuk pemanfaatan pada ekosistem mangrove di Desa Waefusi Kecamatan Namrole Kabupaten Buru Selatan dengan metode wawancara; 6) Merumuskan arahan pengelolaan pada ekosistem mangrove di Desa Waefusi Kecamatan Namrole Kabupaten Buru Selatan. Penelitian ini dilaksanakan pada Bulan Maret tahun 2020. Pada penelitian kali ini ada dua metode yang dipakai dalam pengambilan data yaitu data primer dan data sekunder. Data primer adalah data diperoleh dari hasil survei lapangan berupa pengumpulan data jenis pohon, diameter pohon, jumlah pohon dan luasan, sedangkan data sekunder diperoleh dari instansi terkait dan berbagai literatur yang relevan terkait dengan penelitian ini, serta dengan wawancara terhadap masyarakat. pengambilan data aktivitas pemanfaatan yang berpeluang merusak kawasan hutan mangrove dengan observasi langsung dan wawancara serta untuk merumuskan strategi pengelolaan lamun di perairan Desa Leksula menggunakan analisis DPSIR. Hasil penelitian menunjukan bahwa total serapan karbon dioksida pada mangrove Desa Waefusi sebesar 10.835 ton/ha. Adapun bentuk-bentuk aktivitas pemanfaatan yang berpeluang merusak kawasan hutan mangrove diantaranya adalah aktivitas pembuangan sampah, penambatan perahu/speedboat, penebangan pohon dan juga konversi lahan mangrove. Terdapat 6 strategi pengelolaan tuntuk upaya pengelolaan hutan mangrove di Desa Waefusi

BUDGETING AND CONTROL PROBLEMS IN WARMON KOKODA VILLAGE, SORONG REGENCY Munzir Munzir; Yusron Difinubun; Annisa’ Khaerani; Alyn Wulandary; Nur Azisah; Sri Astuti; Intan Darmayanti
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2025

ABSTRAKTujuan dari penelitian ini adalah untuk mengidentifikasi bentuk baru pengendalian anggaran untuk pengendalian virus corona di Warmon, desa Kokoda Aimas. Penelitian ini menggunakan studi kasus kualitatif dengan paradigma interpretatif. Informan untuk penelitian ini adalah empat perangkat desa dari Warmon Kokoda dan satu inspektur dari Inspektorat Sorong. Teknik pengumpulan data meliputi wawancara, observasi dan dokumentasi. Analisis data yang digunakan dalam penelitian ini adalah model analisis interaktif yang terdiri dari tiga aliran simultan: pengumpulan data, reduksi data, dan inferensi/verifikasi. Ada dua jenis tes validitas data: analisis linguistik dan ekstensi observasional. Hasil penelitian menunjukkan bahwa bentuk kontrol efektif dalam mengelola anggaran, tetapi kebijakan nepotisme tidak efektif dalam mengidentifikasi calon penerima dukungan keuangan langsung dari dana desa. Sikap prinsip tetap, penerima tetap. Mereka yang melakukannya tidak memenuhi persyaratan yang ditetapkan oleh dewan desa. Kata kunci: Penganggaran; Mengendalikan; Warmon KokodaABSTRACTThe purpose of this study is to identify a new form of budgetary control for the control of coronavirus in Warmon, Kokoda Aimas village. This study uses a qualitative case study with an interpretive paradigm. The informants for this study were four village officials from Warmon Kokoda and one inspector from the Sorong Inspectorate. Data collection techniques include interviews, observation and documentation. The data analysis used in this study is an interactive analysis model consisting of three simultaneous streams: data collection, data reduction, and inference/verification. There are two types of data validity tests: linguistic analysis and observational extension. The results of the study show that the control form was effective in managing the budget, but the nepotism policy is not effective in identifying potential recipients of direct financial support from village funds. The principle attitude remains, the receiver remains. Those who do so do not meet the requirements set by the village board.Keywords: Budgeting; Controlling; Warmon Kokoda

Bibliometric Analysis on Ecotourism and Cultural Tourism Development Judijanto, Loso; Respati, Rella Dwi; Kartini, Raden Asri; Difinubun, Yusron
West Science Interdisciplinary Studies Vol. 3 No. 03 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i03.1784

This study presents a bibliometric analysis of ecotourism and cultural tourism research using data from Scopus and visualization through VOSviewer. The analysis identifies key research trends, influential scholars, and international collaborations that have shaped the academic landscape in these fields. The findings reveal that ecotourism research has evolved from a primary focus on environmental conservation and biodiversity to a broader integration of cultural heritage, economic sustainability, and digital transformation. Thematic clusters indicate a growing interest in climate change adaptation, stakeholder engagement, and smart tourism applications. Co-authorship and country collaboration networks demonstrate that the United States, China, Indonesia, and Malaysia lead in research output and international partnerships. However, some regions remain underrepresented in global research efforts. Challenges such as balancing conservation with tourism growth, ensuring economic viability, and fostering inclusive governance structures persist. The study underscores the need for interdisciplinary approaches, policy interventions, and technological innovations to enhance sustainable tourism development. Future research should focus on climate resilience, social entrepreneurship, and the role of digital technologies in responsible tourism practices.

Bibliometric Analysis on Ecotourism and Cultural Tourism Development Judijanto, Loso; Respati, Rella Dwi; Kartini, Raden Asri; Difinubun, Yusron
West Science Interdisciplinary Studies Vol. 3 No. 03 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i03.1784

This study presents a bibliometric analysis of ecotourism and cultural tourism research using data from Scopus and visualization through VOSviewer. The analysis identifies key research trends, influential scholars, and international collaborations that have shaped the academic landscape in these fields. The findings reveal that ecotourism research has evolved from a primary focus on environmental conservation and biodiversity to a broader integration of cultural heritage, economic sustainability, and digital transformation. Thematic clusters indicate a growing interest in climate change adaptation, stakeholder engagement, and smart tourism applications. Co-authorship and country collaboration networks demonstrate that the United States, China, Indonesia, and Malaysia lead in research output and international partnerships. However, some regions remain underrepresented in global research efforts. Challenges such as balancing conservation with tourism growth, ensuring economic viability, and fostering inclusive governance structures persist. The study underscores the need for interdisciplinary approaches, policy interventions, and technological innovations to enhance sustainable tourism development. Future research should focus on climate resilience, social entrepreneurship, and the role of digital technologies in responsible tourism practices.

Global Research on ESG in Accounting Science: Bibliometrics Analysis Difinubun, Yusron; Dwi Nastiti, Dhini
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.151

ESG is the latest issue in the accounting science discourse in sustainable development. This study aims to analyse the trend of research focus, number of publications, number of citations, classification based on aspects (research field, journal, researcher), network visualization from aspects (co-occurrence, co-authorship), publication cluster in terms of aspects (co-occurrence, co-authorship), overlay visualization, and density visualization will be described research topics related to carbon emissions in accounting science using bibliometric analysis. Data from Dimension describes the level of research interest in carbon emissions from 1999 to 2023. The data was collected and analysed with VOSviewer to see the relationship of research objects, paper distribution, and author collaboration, and using Excel 2023 for research profiles. The results of Bibliometric analysis with VOSviewer show that the novelty for research on the topic of ESG in Accounting Science in the coming years is ESG associated with Board Gender Diversity. Earnings Management, ESG associated with Board Diversity, ESG Performance, Board Size, Board Diversity, Cost, Information Asymmetry, Audit Committee.

Sustainability Accounting: Environmental, Social and Governance (ESG) Disclosures, Low Carbon Economy and Green Initiatives. Nurfatimah, Uswatul Fajar; Difinubun, Yusron; Khaerani, Annisa'
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.537

This study aims to determine the disclosure of Environmental, Social, And Governance (ESG) on Low Carbon Economy which is moderated by Green Initiatives. This research is a descriptive quantitative research type. The sample of this research is 51 companies listed on the Indonesia Stock Exchange that have participated in PROPER (Company Performance Rating Assessment Programme in Environmental Management) for the 2019-2022 period. This study uses judgement sampling technique and PLS (Partial Least Square) analysis method, the data is processed using SmartPLS 4.0 software. The results found that Environmental, Social and Governance (ESG) disclosure has a negative effect on Low Carbon Economy (LCE). In addition, Environmental, Social, and Governance Disclosure has a positive and significant effect on Low Carbon Economy which is moderated by Green Initiatives. The novelty of this research is that it uses Environmental, Social and Governance (ESG) disclosure variables on Low Carbon Economy and Green Initiatives. The results of testing the moderation determination of this study are Low Carbon Economy (LCE) of 42%.

Pengungkapan Lingkungan, Sosial, dan Tata Kelola terhadap Kinerja Perusahaan Perbankan Indonesia diproksikan dengan Profitabilitas Sujatmiko, Dimas Budiman; Difinubun, Yusron; Munzir, Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.666

This purpose of this study is to determine whether Environmental,Social,and Governance (ESG) disclosure ha an influence on profitability (ROE). The sample in this study was 16 banking companies listed on the Indonesia Stock Exchange (BEI) obtained using the purposive sampling method and the security year was 2019 - 2022. The type of data used is secondary data in the form of financial reports,annual reports and sustainability reports. The results of this 1). Environmental disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that environmental disclosure has not become a determining factor in influencing the profitability of banking companies. 2). Social disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that social disclosure has not become a determining factor in influencing the profitability of banking companies. 3). Governance disclosure has a positive and insignificant effect on the profitability of banking companies listed on the IDX. This result means that governance disclosure has not become a determining factor in influencing the profitability of banking companies.

PENGARUH REPUTASI KAP, DAN AUDIT COMPLEXITY TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulandary, Alyn; Difinubun, Yusron
Financial and Accounting Indonesian Research Vol. 1 No. 1 (2021): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v1i1.1315

Penelitian ini bertujuan untuk menilai secara empiris pengaruh parsial Reputasi Kap dan Audit Complexity Terhadap Audit Delay. Penelitian ini berjenis penelitian kuantitatif. Penarikan hipotesis penelitian menggunakan basis teori Kepatuhan dan Teori Agensi, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel. Objek Penelitian yaitu Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan adalah data sekunder hasil pengumpulan dokumen laporan keuangan. Menggunakan teknik statistik deskriptif dan Regresi Logistik berbantuan SPSS 25.0 untuk analisis data. Selain itu penelitian ini menggunakan uji kelayakan model regresi. Hasil penelitian menunjukkan bahwa secara parsial Reputasi KAP, dan Audit Complexity secara parsial berpengaruh negatif terhadap Audit Delay

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