Article Per Year (5 Year)
p-Index From 2021 - 2026
3.638
P-Index
This Author published in this journals
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 Economics and Digital Business Review Sanskara Manajemen dan Bisnis Eastasouth Journal of Impactive Community Services Bata Ilyas Journal of Accounting Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis JER Golden Ratio of Taxation Studies Vifada Journal of Education Vifada Management and Social Sciences Archipel: Journal of Indonesian Interdisciplinary Studies
Yaya Sonjaya
Universitas Yapis Papua
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Physics Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
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.
Hubungan antara Kebijakan Dividen dan Nilai Perusahaan Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya; Muhammad Yamin Noch; Entis Sutisna
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.918

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kebijakan dividen terhadap nilai perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia (BEI). Populasi pada penelitian ini adalah perusahaan sektor makanan dan minuman yang memiliki laporan keuangan tahunan yang lengkap dan di publikasikan di Bursa Efek Indonesia (BEI) Periode 2018-2022. Sedangkan dalam pengambilan sampelnya dilakukan melalui metode purposive sampling. Sumber data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan yang telah diaudit dan dipublikasikan. Metode pengumpulan data dilakukan dengan metode dokumentasi. Data dalam penelitian ini akan diuji dengan beberapa tahapan pengujian, diantaranya yaitu uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji heteroskedastisitas), dan pengujian seluruh hipotesis melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil analisis menunjukkan bahwa dua variabel independen yaitu Dividen Payout Rasio (DPR) dan Earning Per Share (EPS) berpengaruh positif dan signifikan terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia (BEI). Sementara variabel Dividen Yield berpengaruh negatif dan signifikan terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia (BEI). Berdasarkan hasil tersebut maka perusahaan diperlukan untuk meningkatkan laba sehingga akan tercipta Earning per share yang lebih baik yang pada akhirnya akan mampu meningkatkan nila perusahaan
Financial Performance and Share Price of State-Owned Banks Entis Sutisna; Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya; Muhammad Yamin Noch
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.719

Abstract

This study aims to examine the impact of the financial performance of state-owned banks (BUMN) on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The population under investigation comprised all state-owned banks publicly traded on the Indonesia Stock Exchange from 2017 to 2022, amounting to 5 banks. The employed sample approach is purposive sampling. The research utilizes secondary data from annual reports and financial reports of state-owned banking businesses (BUMN) that have undergone an initial public offering and are now listed on the Indonesia Stock Exchange between 2017 and 2022. The data in this study will undergo multiple stages of testing, including descriptive statistical tests and classical assumption tests such as normality, multicollinearity, and heteroscedasticity. Additionally, all hypotheses will be tested using the coefficient of determination test, partial test (t test), and simultaneous test (f test). The findings indicated a strong and statistically significant correlation between the Return on Assets variable and stock prices of state-owned banking institutions listed on the IDX from 2017 to 2022. The Return on Equity variable exhibits a noteworthy and adverse impact on stock prices in state-owned banking institutions listed on the IDX for 2017-2022. The Loan deposit ratio variable shows a statistically insignificant negative impact on stock prices in state-owned banking institutions listed on the IDX from 2017 to 2022.
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.
The Effect of Changes in Tax Rate, Profitability, Liquidity, and Corporate Governance to Management Profit on Manufacture Industry Septyana Prasetianingrum; Yaya Sonjaya; Laode Marihi; Entar Sutisman; Sahrul Ponto
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

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

Abstract

Study this aim for analyze influence Change Rates Tax PPH Body year 2008, Profitability, Liquidity, and Corporate Governance of Management in the annual reports of industrial companies Manufacture in Indonesia. Study this expected could give contribution in knowledge accountancy and theory development especially with regard to corporate earnings management practices in annual reports company. Type study this is study quantitative with analysis data use regression linear double with the SPSS program. The research sample is 8 manufacturing industry companies listed on the Stock Exchange Indonesia and data which used is data secondary form report finance period 2006-2010. Results this study states that the measure of liquidity positive and significant effect, while the measure of change The 2008 Corporate PPH Tax Rate, Profitability, and Corporate Governance have an effect on Profit Management negative to management profit.
Modern Approaches in Accounting Education: A Literature Review Yaya Sonjaya; Muh Yamin Noch; Entis Sutisna
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/6648ny41

Abstract

This study explores modern approaches in accounting education, focusing on active learning techniques, technological integration, and soft skills development to better prepare students for professional demands. This study uses a qualitative literature review to analyze academic articles, journals, and books from the last two decades. The literature covers active learning, data analytics, blockchain technology, and essential soft skills in accounting education. The thematic analysis identifies key trends, innovations, and gaps in educational practices. Active learning techniques, such as case-based learning, simulations, and problem-based learning, enhance students' critical thinking, problem-solving, and decision-making skills. Technological integration, especially in data analytics and blockchain, equips students with modern skills. Developing communication, teamwork, and ethical reasoning skills is crucial for success. The study provides actionable recommendations for aligning curricula with professional requirements. This research highlights the transformative potential of modern educational approaches in accounting, emphasizing continuous innovation and adaptation. The comprehensive synthesis offers insights for curriculum development and pedagogical strategies. However, further empirical research, particularly longitudinal studies, is needed to assess the long-term impact of these approaches on graduates' success and to explore diverse educational contexts globally.
Public Sector Innovations and Economic Stability: A Literature Review Muh Yamin Noch; Yaya Sonjaya; Entis Sutisna
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/er6jsy03

Abstract

This literature review investigates the relationship between public sector innovations and economic stability, focusing on initiatives in public financial management, digital governance, and policy innovations. Utilizing a qualitative research design, it synthesizes insights from existing scholarly works to identify key innovations such as performance-based budgeting, accrual accounting, and e-government, which enhance efficiency, transparency, and accountability in governance. The findings reveal that these innovations significantly contribute to economic stability by optimizing resource allocation, reducing fiscal risks, and fostering sustainable growth. However, implementing such innovations faces challenges, including bureaucratic resistance, political constraints, and organizational inertia. Overcoming these obstacles requires proactive strategies such as capacity building, fostering collaboration, and incentivizing innovation within the public sector. The discussion emphasizes the importance of aligning innovation strategies with broader economic goals, leveraging evidence-based decision-making, and fostering public-private partnerships to enhance the effectiveness of innovations. The implications suggest that governments must adopt a strategic, coordinated approach to fully leverage public sector innovations for long-term economic stability and societal advancement, thereby ensuring resilience and prosperity.
Co-Authors Ade Kurniawan Akbar, Mohammad Aldrin Andri Irawan Andri Irawan Cipta Mawarni Dian Pertiwi Entar Sutisman Entis Sutisna Fahrudin Pasolo Fajar Rina Sejati Fitriawati Fitriawati Hasi, Fahrul Rosi Irwan Adam Labo Ismail R Noy Kartim Kartim Kartim Kartim Komang Puspita Sari Laode Marihi Muh Yamin Noch Muhamad Yamin Noch Muhammad Amin Hamid Muhammad Ridhwansyah Pasolo Muhammad Ridhwansyah Pasolo Muhammad Ridhwansyah Pasolo Muhammad Ridwansyah Pasolo Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mulyanto Mulyanto Mursalam Salim Muslim Muslim Muslim Muslim Muslim Muslim Muslim Muslim Muthmainnah, Muthmainnah Nurwijayanti Sahrul Ponto Sanawiya, Sanawiya Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetianingrum Septyana Septyana Sitti Nur Alam Sri Wahyuni Sudarsono, Didik Suwito Suwito Victor Pattiasina Yana Ermawati Yulianus P. Aituru Zakaria Zakaria Zakaria, Zakaria