Article Per Year (5 Year)
p-Index From 2020 - 2025
3.295
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Future : Jurnal Manajemen dan Akuntansi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal ASET (Akuntansi Riset) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JIA (Jurnal Ilmiah Akuntansi) Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Pasar Modal dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bisnis Mahasiswa Journal of Economics Review (JOER) Advances in Managerial Auditing Research Advances in Taxation Research TECHNOVATE
Sumartono, Sumartono
Department Of Accounting, Universitas Yapis Papua, Jayapura, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
PENCATATAN AKUNTANSI BERBASIS APLIKASI BAGI PELAKU UMKM DI KOTA JAYAPURA Dian Pertiwi; Fajar Rina Sejati; Sumartono; Mursalim Tonggiroh; Ros Lina; Siti Nurhayati
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 3 (2022): Jurnal Panrita Abdi - Juli 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i3.15034

Abstract

Micro, small and medium enterprises (MSMEs) have an important contribution to the Indonesian economy and thrive in Papua, including in Jayapura. Efforts to develop MSMEs continue to be carried out so that MSMEs can obtain capital assistance. However, in practice, MSMEs are often constrained by undocumented financial management. Therefore, this program aims to mobilize MSMEs to increase interest in compiling books related to their business transactions. This program was carried out using lecture and discussion methods. Ability regarding accounting knowledge and interest in compiling accounting records were also reviewed before and after the material was given. The introduction of application-based accounting records provides convenience for MSMEs in compiling books. The results of this program indicate that MSMEs have realized the importance of compiling accounting records in running a business, both manually and based on applications. In addition, the participants also wanted further activities in the form of training and assistance in compiling accounting records related to the business transactions they carried out using an accounting recording application. This shows that interest in compiling accounting records for MSMEs increased after participating in this program. --- Usaha mikro kecil dan menengah (UMKM) memiliki kontribusi penting dalam perekonomian Indonesia dan tumbuh subur di Tanah Papua termasuk di Kota Jayapura. Upaya pengembangan UMKM terus dilakukan agar pelaku usaha bisa memperoleh bantuan modal. Namun, dalam prakteknya, UMKM sering terkendala karena pengelolaan keuangan yang tidak terdokumentasi. Oleh karena itu, program pengabdian kepada masyarakat ini dilakukan dengan tujuan untuk menggerakkan pelaku usaha agar meningkatkan minat menyusun pembukuan terkait transaksi usaha yang dijalankan. Program pengabdian kepada masyarakat ini dilaksanakan dengan menggunakan metode ceramah dan diskusi. Kemampuan mengenai pengetahuan akuntansi dan minat dalam menyusun pemncatatan akuntansi juga ditinjau sebelum dan setelah pemberian materi dilakukan. Pengenalan pencatatan akuntansi berbasis aplikasi digunakan untuk memberikan kemudahan bagi pelaku UMKM dalam menyusun pembukuan. Hasil kegiatan ini menunjukkan bahwa pelaku UMKM telah menyadari pentingnya penyusunan pencatatan akuntansi dalam menjalankan bisnis, baik secara manual maupun berbasis aplikasi. Selain itu, peserta juga menginginkan adanya kegiatan lanjutan berupa pelatihan dan pendampingan dalam menyusun pencatatan akuntansi terkait transaksi bisnis yang mereka jalankan dengan menggunakan aplikasi pencatatan akuntansi. Hal ini menunjukkan bahwa minat menyusun pencatatan akuntansi pelaku UMKM meningkat setelah mengikuti program pengabdian kepada masyarakat ini.
KETAATAN WAJIB PAJAK KENDARAAN BERMOTOR DI MASA PANDEMI COVID-19 Sumartono Sumartono; Muhammad Yamin Noch; Mursalam Salim; Nur Faradila Putri
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5480

Abstract

Riset ini bertujuan guna mendapatkan fakta empiris akibat Kesadaran Wajib Pajak (SWP), Kualitas Pelayanan Fiskus (KPF), Sanksi Pajak (SP), Sosialisasi Pajak (SosP), serta Penghapusan Denda Pajak (PDP) Terhadap Ketaatan Wajib Pajak (TWP) Kendaraan bermotordi kota Jayapura. Seluruh wajib pajak kendaraan bermotordi Kota Jayapura diikutsertakan dalam studi ini, serta diseleksi 103 responden dengan memakai rumus Slovin. Regresi linier berganda digunakan dalam riset ini guna menganalisis data. Riset ini menemukan bahwa TWP kendaraan bermotor di pengaruhi secara positif oleh SWP, KPF, serta SP, sebaliknya TWP kendaraan bermotor dipengaruhi negatif oleh SP, dan variabel PDP tidak mempengaruhi terhadap TWP kendaraan bermotor di kota jayapura. Riset ini berpotensi guna memperoleh fakta empiris mengenai aspek-aspek yang diduga berpengaruh signifikan terhadap Ketaatan wajib pajak kendaraan bermotordalam krisis dampak pandemi Covid- 19. Tidak hanya itu bisa memberikan informasi kepada pemerintah daerah lewat Kantor Samsat Kota Jayapura yang bisa dijadikan sebagai sumber informasi terkait guna mengevaluasi bagaimana lebih meningkatkan Ketaatan wajib pajak kendaraan bermotor dimasa krisis efek pandemi Covid- 19. 
Professional Skepticism in Moderating the Relationship between Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment sumartono sumartono
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.44580

Abstract

This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based on these following criteria: government internal auditors who possessed Functional Auditor certification, and government internal auditors who have performed auditing. Data were collected using questionnaire containing 29 statement items and were measured using a Likert scale. Moderated regression analysis (MRA) method was performed to analyze the data. The results showed that Auditors’ knowledge, Obedience Pressure, and Auditors’ experience had a significant positive influences on Audit Judgment, and Professional Skepticism moderated the influence of Auditors’ knowledge, Obedience Pressure, Auditors’ experience on Audit Judgment. Therefore, the improvement of internal auditors’ professional responsibility in the form of Audit Judgment should take into account the role of Professional Skepticism. This study only used closed statements in the questionnaires. Thus, future researchers are recommended to use the combination of the of both open-ended and closed ended statements
KETAATAN WAJIB PAJAK KENDARAAN BERMOTOR DI MASA PANDEMI COVID-19 Sumartono Sumartono; Muhammad Yamin Noch; Mursalam Salim; Nur Faradila Putri
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5480

Abstract

Riset ini bertujuan guna mendapatkan fakta empiris akibat Kesadaran Wajib Pajak (SWP), Kualitas Pelayanan Fiskus (KPF), Sanksi Pajak (SP), Sosialisasi Pajak (SosP), serta Penghapusan Denda Pajak (PDP) Terhadap Ketaatan Wajib Pajak (TWP) Kendaraan bermotordi kota Jayapura. Seluruh wajib pajak kendaraan bermotordi Kota Jayapura diikutsertakan dalam studi ini, serta diseleksi 103 responden dengan memakai rumus Slovin. Regresi linier berganda digunakan dalam riset ini guna menganalisis data. Riset ini menemukan bahwa TWP kendaraan bermotor di pengaruhi secara positif oleh SWP, KPF, serta SP, sebaliknya TWP kendaraan bermotor dipengaruhi negatif oleh SP, dan variabel PDP tidak mempengaruhi terhadap TWP kendaraan bermotor di kota jayapura. Riset ini berpotensi guna memperoleh fakta empiris mengenai aspek-aspek yang diduga berpengaruh signifikan terhadap Ketaatan wajib pajak kendaraan bermotordalam krisis dampak pandemi Covid- 19. Tidak hanya itu bisa memberikan informasi kepada pemerintah daerah lewat Kantor Samsat Kota Jayapura yang bisa dijadikan sebagai sumber informasi terkait guna mengevaluasi bagaimana lebih meningkatkan Ketaatan wajib pajak kendaraan bermotor dimasa krisis efek pandemi Covid- 19. 
PENYULUHAN GIZI SEIMBANG DAN OLAHAN PANGAN LOKAL UNTUK MENCEGAH STUNTING S a l i n g; La Ode Marihi; S u m a r t o n o; Farida Tuharea
Jurnal Pengabdian Pada Masyarakat MEMBANGUN NEGERI Vol 7 No 1 (2023): Jurnal Pengabdian Kepada Masyarakat Membangun Negeri
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v7i1.3244

Abstract

Sumber Daya Manusia (SDM) merupakan kunci bagi pembangunan sebuah bangsa. Dari aspek kesehatan, salah satunya kekurangan gizi pada awal kehidupan berpengaruh pada kualitas SDM di masa depan. Salah satu ancaman terbesar pembangunan kesehatan yang dihadapi Indonesia adalah stunting. Stunting adalah kondisi dimana tinggi badan anak lebih pendek dari anak dengan usia yang sama. Sehingga diperlukan edukasi sedini mungkin untuk mencegah stunting pada anak dan balita melalui sosialisasi mengenai gizi seimbang dan olahan pangan lokal di Kelurahan Margasari, Buah Batu Bandung. Metode yang dilakukan melalui beberapa tahapan yakni tahap persiapan dan tahap pelaksanaan. Edukasi diberikan kepada perwakilan kader posyandu, kader desa, serta masyarakat umum. Materi di berikan secara terstruktur yakni materi mengenai gizi seimbang beserta pentingnya edukasi mengenai pencegahan stunting, faktor penyebabnya, serta deteksi dini gejala stunting. Kegiatan penyuluhan mengenai Gizi Seimbang dan Olahan Pangan Lokal Untuk Mencegah Stunting ini di hadiri oleh perwakilan kader posyandu, kader desa, serta masyarakat umum dengan jumlah peserta kurang lebih 85 orang. Diharapkan melalui kegiatan ini dapat meningkatkan pengetahuan pencegahan stunting dan keterampilan dalam memodifikasi makanan serta memantau tumbuh kembang balita dan anak.
Influence of experience and professional skepticism on audit judgement of government external auditors Sumartono Sumartono; Yana Ermawati; Tania Meliana Rorong
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss2.art10

Abstract

The complexity of public services require auditors to perform audit judgments to ensure the quality of information and to evaluate the evidence presented in financial statements. Thus, the auditors’ judgment and technical skills are important factors in audit quality. This study examines how auditor independence, task complexity, auditor experience, and professional skepticism affect auditor judgment. Purposive sampling was employed to select auditors who worked at the Supreme Audit Institution (BPK-RI) of Papua Province. The data were collected using a set of a questionnaire consisting of 30 items measured on a Likert scale, distributed directly and via Google Forms. The data analyzes using multiple linear regression. The result presents empirical evidence that auditor experience and professional skepticism partially affected audit judgment, whereas task complexity and auditor independence did not have a partial effect on audit judgment. The study provides relevant and adequate insights to government external auditors regarding the factors that should be taken into consideration in maintaining and improving their audit judgments to bring optimal benefits for the local government stakeholders.
Information Technology Audit in Optimizing Resources and Utilization of Financial Information Systems Fransisca Dyah Anggraini; Sumartono S; Hedar Rusman
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 1 No. 1 (2024): January 2024
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.1.1.2024.35-44

Abstract

The utilization of financial information systems in companies has become part of the application of information technology, but there are challenges in the complexity and risk of its implementation. This study uses a qualitative and quantitative approach with the information technology audit method and the COBIT 5 framework. The research objectives analyzed the Maturity Level in the EDM, APO, BAI, and DSS domains using the COBIT 5 framework. The results showed a GAP between Current Maturity and Expected Maturity in each domain. The EDM domain has an average Current Maturity of 3.80, at the Manage and Measurable level, with the highest GAP in IT utilization. The APO domain has an average Current Maturity of 4.00, also at the Manage and Measurable level, with the highest GAP in portfolio management and IT quality services. The BAI domain has an average Current Maturity of 3.96, at the Manage and Measurable level, with the highest GAP in managing IT service availability and capacity. The DSS domain has an average Current Maturity of 4.40, at the Manage and Measurable level, with the highest GAP in the implementation of IT operating procedures. The research conclusions highlight areas of improvement involving information system management, information system portfolio management, and the effectiveness of operating financial reporting information system utilization procedures to improve maturity levels and optimize the utilization of the company's financial information systems.
IT Governance Capability Analysis in Digital Service Improvement at Pizza Hut Sunset Point: COBIT 5 Approach Triyugo Winarko; Asri Ady Bakri; Edy Susanto; Sumartono Sumartono
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 1 No. 3 (2024): July 2024
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.1.3.2024.117-126

Abstract

The development of digitization makes the success of an organization is greatly influenced by the ability to manage information technology (IT) to improve digital services. Pizza Hut Sunset Point faces great challenges in ensuring that their IT systems are able to support optimal service. This study aims to measure IT governance capability at Pizza Hut Sunset Point using the COBIT 5 framework and identify areas that require improvement to improve digital services. The methods used include surveys and GAP analysis to assess the maturity level of various COBIT 5 domains, including EDM, APO, BAI, DSS, and MEA. The results show that although some domains such as BAI and some EDM have reached the maturity target, there are still some domains that require improvement, especially DSS and MEA. Recommendations for improvement include improving performance measurement metrics, strengthening IT strategy, and regularly evaluating vendors and IT partners. With the implementation of these recommendations, it is expected that Pizza Hut Sunset Point can improve their IT governance capabilities, thereby supporting more efficient digital services and increasing customer satisfaction. This research provides practical guidance for management to improve IT governance and develop effective digital strategies in the F&B industry.
The Implementation of Sustainability Audit: Challenges and Opportunities in the Digital Era Sumartono
Journal of Economics Review (JOER) Vol. 3 No. 2 (2023): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.3.2.110 - 118

Abstract

As the global business landscape continues to grapple with the pressing need for sustainable practices, sustainability audits have emerged as a crucial tool to assess and enhance environmental, social, and economic performance. With the advent of the digital era, the implementation of sustainability audits has seen both significant challenges and promising opportunities. This literature review critically examines the state of sustainability audit implementation in the context of the digital era, shedding light on the key hurdles and prospects. The literature review begins by providing a comprehensive overview of sustainability audits, emphasizing their role in promoting transparency, accountability, and responsible business conduct. It explores the evolving global sustainability reporting standards and regulations, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB), which have catalyzed the uptake of sustainability audits. The digital era has revolutionized data collection, analysis, and reporting, offering sustainability auditors powerful tools to process vast amounts of information efficiently. Opportunities arising from this digital transformation include the use of big data analytics, artificial intelligence, and blockchain technology for more accurate and real-time sustainability reporting. These technologies can help companies identify environmental and social risks, track progress, and respond to stakeholder demands with agility. However, the review also highlights significant challenges in the implementation of sustainability audits in the digital era. These challenges include data privacy concerns, data security risks, and the digital divide, which may limit access to digital tools for small and medium-sized enterprises (SMEs). Additionally, the quality and reliability of sustainability data remain areas of concern, as they can be affected by greenwashing and inaccurate reporting. In conclusion, the digital era has provided both challenges and opportunities for the implementation of sustainability audits. As businesses strive to align their operations with sustainability goals, the digital tools at their disposal can be harnessed to improve sustainability audit processes and overall sustainability performance. This literature review contributes to a deeper understanding of the complexities of sustainability audit implementation in the digital era, helping guide future research and practical applications in this dynamic field.
Optimalisasi Kinerja Auditor Internal Pemerintah: Dampak Struktur Audit, Profesionalisme, Teknologi Informasi, Komitmen Organisasi, dan Role Stress Sumartono, Sumartono
Jurnal Bisnis Mahasiswa Vol 4 No 3 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i3.art16

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh struktur audit, profesionalisme, teknologi informasi, komitmen organisasi, dan role stress terhadap kinerja auditor pada BPKP Perwakilan Provinsi Papua. Studi ini menggunakan metode penelitian survei dengan instrumen kuesioner yang dibagikan kepada 85 responden. Hasil analisis regresi linier berganda menunjukkan bahwa struktur audit, profesionalisme, teknologi informasi, dan komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja auditor, sementara role stress berpengaruh negatif dan signifikan. Secara simultan, kelima variabel tersebut berpengaruh signifikan terhadap kinerja auditor dengan kontribusi sebesar 93,4%. Penelitian ini memberikan pemahaman yang komprehensif mengenai faktor-faktor yang mempengaruhi kinerja auditor serta implikasi praktis bagi BPKP dalam meningkatkan kinerja auditor melalui penguatan struktur audit, peningkatan profesionalisme, pemanfaatan teknologi informasi, serta pengelolaan role stress.
Co-Authors Anhar Pratama Asri Ady Bakri Asri, Yoana Nurul Dekar Urumsah Dian Pertiwi Dwi Septa Rini Edy Susanto Entar Sutisman Entar Sutisman Ermawati, Yana Fajar Rina Sejati Farida Tuharea Fransisca Dyah Anggraini Harianto, Karni Aprilani Hedar Rusman Indah Wahyu Tri Puspasari Junaedy, Junaedy Kevin Nugraha Kumaunang, Ruslan Peeso La Ode Marihi Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Mursalam Salim Mursalim Tonggiroh Nona Naomi Sumbari Nur Faradila Putri Rizki Hamdani Rochmah , Nikmah Nuur Ros Lina S a l i n g S. Suratini Sahrul Ponto Septyana Prasetianingrum Siti Nurhayati Supyan, Ina Budhiarti Tania Meliana Rorong Triyugo Winarko Victor Pattiasina Yana Ermawati Yaya Sonjaya Zaelika Fatmawati M Zakaria Zakaria