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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) Eastasouth Journal of Positive Community Services Advances in Managerial Auditing Research Advances in Taxation Research
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

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Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

Purpose: This study explores the impact of auditor retention and firm size on audit quality, emphasizing their relevance to audit independence and corporate governance. Understanding these factors is crucial for regulators and businesses aiming to enhance financial reporting quality. Research Design and Methodology: The study focuses on 15 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Using secondary data from IDX records, logistic regression analysis was conducted to examine the relationships between auditor retention, firm size, and audit quality. Findings and Discussion: The findings show that auditor retention has a negative and insignificant effect on audit quality, indicating that frequent auditor changes do not necessarily improve audit outcomes. Similarly, firm size negatively and insignificantly affects audit quality, suggesting that larger companies do not always receive superior audits. These results challenge the belief that auditor rotation and firm size are primary indicators of audit quality. Implications: The study suggests that companies should prioritize auditor competence over rotation policies, while regulators may need to reassess mandatory auditor rotation’s effectiveness. Future research should consider other factors, such as auditor tenure, audit fees, and corporate governance, to gain a more comprehensive understanding of audit quality determinants. These insights can guide policymakers in enhancing audit standards and financial reporting integrity.
Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya; Sumartono, Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
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.
Revitalisasi Pencak Silat Melalui Pengelolaan Kompetisi Antar Perguruan dan Sekolah di Kota Jayapura Pasolo, Fahrudin; Pasolo, Muhammad Ridhwansyah; Aldrin Akbar, Mohammad; Salim, Mursalam; Sumartono, Sumartono
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.334

Abstract

Pengabdian masyarakat ini fokus pada revitalisasi pencak silat sebagai olahraga tradisional dan warisan budaya di Kota Jayapura melalui penyelenggaraan kompetisi antar perguruan dan sekolah. Tujuan kegiatan adalah menjaring dan membina atlet muda, mempererat hubungan antar komunitas pencak silat, serta meningkatkan kesadaran pelestarian budaya. Metode yang digunakan adalah pendekatan kolaboratif dengan melibatkan komunitas pencak silat, IPSI, perguruan, dan sekolah dalam perencanaan hingga pelaksanaan kompetisi. Kegiatan diikuti oleh 300 atlet dari 11 perguruan dan 63 sekolah dengan 178 pertandingan tanding dan 47 seni. Hasilnya, kompetisi berhasil menghidupkan kembali olahraga yang vakum, memperkuat kebersamaan komunitas, serta mendorong munculnya kepemimpinan lokal. Kendala teknis seperti kurangnya wasit bersertifikat diidentifikasi dan menjadi rekomendasi perbaikan untuk pelaksanaan selanjutnya. Program ini membuktikan bahwa pengelolaan olahraga tradisional secara partisipatif dapat mendorong transformasi sosial dan pelestarian budaya secara berkelanjutan.)
Co-Authors Aldrin Akbar, Mohammad Anhar Pratama Asri, Yoana Nurul Dekar Urumsah Dian Pertiwi Dwi Septa Rini Entar Sutisman Entar Sutisman Ermawati, Yana Fajar Rina Sejati Farida Tuharea Harianto, Karni Aprilani 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 Pasolo, Fahrudin Rizki Hamdani Rochmah , Nikmah Nuur Ros Lina S a l i n g Sahrul Ponto Septyana Prasetianingrum Siti Nurhayati Supyan, Ina Budhiarti Suratini, Suratini Tania Meliana Rorong Victor Pattiasina Yana Ermawati Yaya Sonjaya Zaelika Fatmawati M Zakaria Zakaria