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All Journal Future : Jurnal Manajemen dan Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business YUME : Journal of Management EKUITAS (Jurnal Ekonomi dan Keuangan) Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Akuntansi Peradaban Bata Ilyas Journal of Accounting
Yaya Sonjaya
Universitas Yapis Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Factors that influence Business Sustainability: Evidence from MSMEs in Papua Province, Indonesia Muhammad Ridhwansyah Pasolo; Yaya Sondjaya; Muslim Muslim; Fitriawati Fitriawati
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4765

Abstract

This research investigates the factors influencing the business sustainability of micro, small, and medium enterprises (MSMEs) in Papua. Using 118 samples from a total population of 22,627 MSMEs in the city of Jayapura, the capital of Papua, we found that Business Capital is the main factor that has a significant favorable influence on the sustainability of MSME businesses. The other factors, namely the use of social media, financial literacy, and inclusion, do not affect the sustainability of the MSME business. This study has examined several factors that affect business sustainability, especially in MSMEs. However, from the test results, it was found that a vital factor impacting the sustainability of MSME businesses is Business Capital. Other factors, such as the use of social media, financial literacy, and financial inclusion, do not directly affect business sustainability. This means that MSMEs in Jayapura City still rely on the strength of business capital as the main factor determining business sustainability. This study used a survey of MSMEs; of course, the results have biases that can still be improved in future studies. Future research can add several measurement variables, such as technology utilization, regulatory support from the government, and other variables that are not explained in this study. Kata Kunci: Business Sustainability; Evidence; Papua Province.
A Look at How Regional Financial Accounting, Government Internal Control, and IT Affect Financial Statement Quality Yaya Sonjaya; Muslim Muslim
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.4854

Abstract

This correlational study aims to explain the impact of the Regional Financial Accounting System (SAKD), the Government Internal Control System (SPIP), and the Use of Information Technology on the Quality of Regional Financial Reports at the Regional Apparatus Organization of Papua Province. The sampling technique is a Saturated sample of 67 respondents who perform duties as general treasurer/assistant/assistant, regional financial report system operator, or financial report verification section. According to the findings of this investigation, the regional financial accounting system needed to be implemented optimally. Supposedly, the implementation of the regional financial accounting system facilitates the achievement of quality regional financial management by local administrations. Implementing the regional accounting system has not optimally contributed to producing high-quality regional financial reports. The effectiveness of the government's internal control system can influence the quality of local government financial reports by continuously applying critical processes to actions and activities carried out by leaders and all employees to provide sufficient assurance of achieving organizational goals through effective and efficient workouts. Utilizing information technology in the OPD environment of the Papua Provincial Government has enhanced the role of information technology in improving the integrity of Local Government Financial Statements.Keywords:Regional Financial Accounting System, Government Internal Control System, Information Technology and Quality of Financial Statements.
INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE Muslim Muslim; Hajering Hajering; Yaya Sonjaya; Victor Pattiasina
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.38912

Abstract

The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in this study is 45 data from 9 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. The research findings lead to several concrete conclusions. Firstly, the study reveals a significant negative effect of intellectual capital value on firm value for state-owned companies in Indonesia. This suggests that intellectual capital alone does not guarantee an increase in firm value. Secondly, the research demonstrates a significant positive effect of intellectual capital disclosure on firm value. Active disclosure of intellectual capital information positively influences stakeholders' perceptions and builds confidence in the company's potential, ultimately enhancing firm value Keyword: Intellectual capital; disclosure of intellectual capital; the value of the company
Faktor-faktor Optimalisasi Pengelolaan Aset Barang Milik Daerah di Kabupaten Puncak Mulyanto Mulyanto; Muh Yamin Noch; Zakaria Zakaria; Fahrudin Pasolo; Yaya Sonjaya
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.5338

Abstract

Penelitian ini merupakan penelitian asosiatif, yang bertujuan untuk menjelaskan pengaruh inventarisasi aset, penilaian asset dan legal audit Terhadap optimalisasi pengelolaan asset pada Organisasi perangkat Daerah (OPD) dan Distrik di Kabupaten Puncak. Populasi dalam penelitian ini adalah Aparatur sipil Negara (ASN) pada 25 Organisasi Perangkat Daerah (OPD) dan 25 Distrik dilingkungan Pemerintah Daerah Kabupaten Puncak yang melaksanakan tugas mengelolaan Aset dilingkungan OPD Kabupaten Puncak sebanyak 100 ASN. Sumber data yang digunakan adalah data primer, yaitu data yang dikumpulkan secara langsung oleh peneliti dari responden dengan menggunakan instrumen kuesioner. Hasil kuesioner tersebut telah diuji validitas dan realibiltasnya, juga diuji asumsi klasik berupa asumsi normalitas, asumsi heteroskedastisitas, dan asumsi multikolinearitasnya. Metode analisis data menggunakan teknik regresi linear berganda. Hasil penelitian menunjukkan bahwa inventarisasi aset dan penilaian aset berpengaruh positif dan signifikan terhadap optimalisasi pengelolaan asset sedangkan legal audit berpengaruh positif tidak signifikan terhadap optimalisasi pengelolaan asset. Hasil anslisis uji f menunjukan bahwa secara simultan Inventarisasi aset, penilaian aset dan legal audit berpengaruh signifikan terhadap optimalisasi pengelolaan asset pada OPD dan Distrik di Kabupaten Puncak. Kata Kunci: inventarisasi aset; penilaian aset; legal audit, optimalisasi pengelolaan asset.
Meneliti Dampak dari Kebijakan Keuangan dan Risiko Kredit Terhadap Peningkatan Nilai Perusahaan Perbankan di Indonesia Entis Sutisna; Muh Yamin Noch; Yaya Sonjaya; Muslim Muslim
YUME : Journal of Management Vol 6, No 2 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i2.6393

Abstract

Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Pengaruh Kebijakan Keuangan dan Risiko Kredit Terhadap Nilai Perusahaan Perbankan. Data sekunder yang digunakan dalam penelitian ini adalah publikasi resmi dan laporan keuangan perusahaan-perusahaan perbankan yang terdaftar di BEI terkait data kebijakan dividen, risiko kredit, dan nilai perusahaan perbankan. Data dianalisis menggunakan teknik statistik deskriptif dan regresi Linear Berganda. Hasil penelitian menemukan Pembagian deviden yang tinggi dapat meningkatkan kepercayaan investor dan menciptakan nilai tambah bagi perusahaan. Risiko kredit yang dihasilkan oleh perusahaan perbankan cenderung stabil dan tidak terlalu mempengaruhi profitabilitas perusahaan. Kata Kunci: Kebijakan Keuangan; Risiko Kredit; Nilai Perusahaan DPR, NPL dan PBV.
BIBLIOMETRIC ANALYSIS IN DIMENSION DATABASES FOR SUSTAINABILITY REPORTING RESEARCH Muthmainnah Muthmainnah; Mursalam Salim; Septyana Prasetianingrum; Yaya Sonjaya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6752

Abstract

This study aims to locate publications on sustainability reporting and outline the features of the studies. This study employed bibliometric analysis to investigate the features of Sustainability Reporting publications and to identify research trends. Numerous databases from dimensions are used to gather publications about sustainability reporting, which are then processed through Vosviewer for analysis and evaluation, and format data RIS and CSV are described with a pivot table. The publications are analyzed and evaluated according to author keyword co-occurrences, country, institutional, journal, and bibliographic pairs. In the last 25 years, 1884 studies were chosen based on the study criteria (1999 - 2024). The United Kingdom is the leading country in the field of sustainability reporting sustainability (based on the name of the journal); Schaltegger and Zvezdov (2015) publications; and Warren Maroun (2018) (based on authors). One term that keeps coming up in discussions about this subject is sustainability reporting. The ESG (environmental, social, and governance) disclosure studies emerged from advances and improvements in sustainability reporting research.
Co-Authors Ade Kurniawan Akbar, Mohammad Aldrin Andri Irawan Dian Pertiwi Entar Sutisman Entis Sutisna Fahrudin Pasolo Fajar Rina Sejati Fitriawati Fitriawati Hasi, Fahrul Rosi Komang Puspita Sari Muh Yamin Noch Muh Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Ridhwansyah Pasolo Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mulyanto Mulyanto Mursalam Salim Muslim Muslim Muslim Muslim Muslim Muslim Muthmainnah, Muthmainnah Nurwijayanti Sanawiya, Sanawiya Septyana Prasetianingrum Sitti Nur Alam Sri Wahyuni Sudarsono, Didik Victor Pattiasina Yana Ermawati Zakaria, Zakaria