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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 Sanskara Manajemen dan Bisnis Eastasouth Journal of Impactive Community Services Bata Ilyas Journal of Accounting Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Managerial Auditing Research 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 Economics and Digital Business Review
Yaya Sonjaya
Universitas Yapis Papua
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Physics Social Sciences Other

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Eksplorasi Kesulitan Penyusunan Laporan Keuangan pada UMKM Cipta Mawarni; Muhammad Ridhwansyah Pasolo; Septyana Prasetianingrum; Yaya Sonjaya
Sanskara Manajemen Dan Bisnis Vol. 4 No. 01 (2025): Sanskara Manajemen dan Bisnis (SMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/smb.v4i01.671

Abstract

Penelitian ini bertujuan mengungkap secara mendalam kesulitan penyusunan laporan keuangan pada dua usaha mikro, kecil, dan menengah (UMKM) ayam potong di Kota Jayapura serta implikasinya terhadap keberlanjutan usaha dan akses pembiayaan. Pendekatan yang digunakan adalah kualitatif dengan desain studi kasus dan paradigma interpretif. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha, observasi aktivitas operasional, serta telaah dokumen transaksi, kemudian dianalisis secara tematik dengan bantuan perangkat lunak analisis kualitatif. Hasil penelitian menunjukkan bahwa kedua UMKM masih mengandalkan pencatatan keuangan yang sangat sederhana berbasis nota dan buku kas, tanpa penyusunan laporan keuangan formal sesuai standar akuntansi untuk entitas mikro, kecil, dan menengah. Tantangan utama meliputi pencampuran keuangan pribadi dan usaha, keterbatasan pengetahuan akuntansi, ketiadaan sumber daya manusia khusus keuangan, beban kerja pemilik yang tinggi, serta lemahnya pengelolaan piutang yang berdampak pada likuiditas dan keandalan informasi keuangan. Meskipun demikian, kedua pemilik menunjukkan kesadaran terhadap pentingnya laporan keuangan dan mengungkapkan kebutuhan akan pendampingan praktis serta pemanfaatan teknologi pencatatan yang sederhana dan kontekstual. Temuan ini memberikan kontribusi empiris mengenai praktik pelaporan keuangan UMKM sektor ayam potong di Papua dan mengindikasikan perlunya model pendampingan berbasis komunitas yang terintegrasi dengan teknologi akuntansi sederhana.
Pengaruh Kapabilitas Teknologi Informasi terhadap Efisiensi Pengelolaan Keuangan: Peran Mediasi Sistem Akuntansi Manajemen dan Moderasi Kualitas Informasi Akuntansi Irwan Adam Labo; Yaya Sonjaya; Zakaria Zakaria
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 2 (2026): March - April
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i2.1019

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh Kapabilitas Teknologi Informasi terhadap Efisiensi Pengelolaan Keuangan, dengan Sistem Akuntansi Manajemen sebagai variabel mediasi dan Kualitas Informasi Akuntansi sebagai variabel moderasi, pada UMKM di Kota Jayapura. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan desain explanatory research. Populasi penelitian berjumlah 147 UMKM, dengan jumlah sampel sebanyak 100 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa Kapabilitas Teknologi Informasi berpengaruh positif dan signifikan terhadap Efisiensi Pengelolaan Keuangan serta Sistem Akuntansi Manajemen. Sistem Akuntansi Manajemen berpengaruh positif terhadap Efisiensi Pengelolaan Keuangan serta mampu memediasi pengaruh Kapabilitas Teknologi Informasi terhadap Efisiensi Pengelolaan Keuangan. Kualitas informasi akuntansi melemahkan hubungan antara sistem akuntansi manajemen dan efisiensi pengelolaan keuangan. Implikasi: Implikasi penelitian menunjukkan bahwa peningkatan efisiensi pengelolaan keuangan UMKM memerlukan penguatan kapabilitas teknologi informasi yang diintegrasikan dengan penerapan Sistem Akuntansi Manajemen yang efektif. Originalitas: Penelitian ini memperkaya pengembangan Resource-Based View, Information Processing Theory, dan Contingency Theory, serta menjadi dasar bagi pemerintah daerah dan pelaku UMKM dalam merumuskan strategi transformasi digital dan memperkuat sistem pengelolaan keuangan guna meningkatkan daya saing usaha.
Innovations in Managerial Accounting: A Review of Recent Developments Yaya Sonjaya; Septyana Prasetianingrum; Muhammad Ridwansyah Pasolo
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.701

Abstract

Purpose: This study aims to explore recent developments in managerial accounting, focusing on the integration of advanced technologies such as Big Data, Artificial Intelligence (AI), and Blockchain, and their implications for enhancing strategic decision-making and operational efficiency. Research Method: The research employs a qualitative design, utilizing semi-structured interviews, focus group discussions, and document analysis to gather insights from managerial accountants and financial analysts. Data were analyzed using thematic analysis to identify key themes and patterns. Results and Discussion: The study reveals that integrating these technologies has revolutionized accounting practices by enabling more accurate forecasting, improving efficiency through automation, and enhancing transparency in financial reporting. Despite the benefits, significant challenges, such as the need for new skills and ethical considerations related to data privacy and security, were identified. The findings support the hypothesis that technological advancements enhance decision-making and operational efficiency, aligning with theories of data-driven decision-making and technological substitution. Implications: The study highlights the evolving strategic role of managerial accountants and underscores the importance of continuous learning and professional development to leverage these innovations effectively. Practical implications include the need for robust data governance frameworks and the strategic use of predictive analytics to improve risk management and business performance. This research contributes to both academic knowledge and practical applications, offering a comprehensive understanding of how technological advancements are shaping managerial accounting.
Peningkatan Profesionalisme Pengurus Koperasi Melalui Pelatihan RAT untuk Tata Kelola yang Transparan dan Akuntabel Ismail R Noy; Muhammad Ridhwansyah Pasolo; Andri Irawan; Yaya Sonjaya
Eastasouth Journal of Impactive Community Services Vol 4 No 01 (2025): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v4i01.418

Abstract

Kegiatan pengabdian masyarakat ini berfokus pada peningkatan kapasitas pengurus koperasi di Kabupaten Keerom dalam melaksanakan Rapat Anggota Tahunan (RAT), yang selama ini menjadi kendala utama dalam tata kelola kelembagaan koperasi. Tujuannya adalah membantu pengurus memahami prosedur, menyusun dokumen RAT, serta meningkatkan kepatuhan pelaporan kepada Dinas Koperasi setempat. Kegiatan dilaksanakan melalui pendekatan partisipatif dan praktikal dengan metode ceramah interaktif, diskusi kelompok, simulasi, dan praktik langsung. Peserta berjumlah 30 orang dari 15 koperasi aktif di Keerom. Hasil menunjukkan peningkatan pemahaman peserta dengan rata-rata kemampuan keseluruhan mencapai 90%. Peserta mampu menyusun laporan pertanggungjawaban dan mensimulasikan RAT secara sistematis. Kegiatan ini menegaskan pentingnya kolaborasi antara pemerintah daerah dan perguruan tinggi dalam memperkuat tata kelola koperasi berbasis pembelajaran praktis dan berkelanjutan.
Legal Awareness Training On Household Waste Management To Create Environmentally Conscious Villages (Green Villages): Strengthening The Role Of Community Complaint Centers Suwito Suwito; Yulianus P. Aituru; Muhammad Amin Hamid; Yaya Sonjaya; Muslim Muslim
Archipel: Journal of Indonesian Interdisciplinary Studies Vol. 1 No. 12 (2026): Archipel - August
Publisher : PT. AVID MEDIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65739/archipel.v1i12.79

Abstract

Household waste management remains one of the most persistent environmental problems in Indonesian villages, where limited legal literacy, weak institutional coordination, and the absence of accessible reporting channels worsen the uncontrolled accumulation of domestic waste. This article examines legal awareness training as a strategy for building environmentally conscious villages, commonly known as "Green Villages," with particular attention to strengthening the role of community complaint centers as instruments of participatory legal enforcement. Using a normative juridical method supported by statutory and conceptual approaches, this study analyzes Law Number 18 of 2008 on Waste Management, Law Number 32 of 2009 on Environmental Protection and Management, Law Number 25 of 2009 on Public Service, and Law Number 6 of 2014 on Villages as the normative foundation for community-based waste governance. The findings show that legal awareness training strengthens community capacity to recognize violations, understand their rights, and channel environmental grievances through structured complaint mechanisms, narrowing the gap between formal regulation and grassroots implementation. The novelty of this study lies in repositioning community complaint centers not merely as administrative service points but as instruments of legal empowerment bridging regulatory compliance and social accountability at the village level. The article recommends institutionalizing complaint centers through village regulations to sustain participatory environmental governance and strengthen legal certainty for rural communities.
Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono Sumartono; Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023)
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.
Analysis of Papua Provincial Government's Implementation of Accrual-Based Local Government Financial Reporting Yaya Sonjaya
Advances in Applied Accounting Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.96

Abstract

Purpose: This study aims to investigate the effect of education level, work experience, training, and position on the implementation of accrual-based financial reporting in the Regional Apparatus Organizations (OPDs) of Papua Province. Research Design and Methodology: A quantitative approach was employed, utilizing primary data collected through questionnaires from 70 financial officers across 35 operating departments (OPDs). Variables were measured with a five-point Likert scale. Data analysis involved descriptive statistics, classical assumption tests, and multiple linear regression analysis. Findings and Discussion: The results indicate that all four variables have a significant and positive impact on the implementation of accrual-based financial reporting. Training was found to be the most influential factor. The model accounts for 92% of the variance in the dependent variable, emphasizing the critical role of human resource quality in public sector financial reporting. Implications: The findings suggest the need to strengthen employee competence through targeted training, align job roles with expertise, and minimize personnel rotation. This supports better financial governance and sustained application of accrual-based reporting. Future research should investigate additional factors, including information systems, technological support, and organizational environment.
Dampak Kinerja Keuangan Terhadap Harga Saham Bank Syariah Tbk. Entis Sutisna; Muh Yamin Noch; Yaya Sonjaya; Muslim Muslim
Economics and Digital Business Review Vol. 3 No. 2 (2022): February - July
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.1171

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kinerja keuangan terhadap harga saham Bank Syariah Tbk. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data keuangan dan data harga saham Bank Syariah Tbk selama periode 2015 - 2020. Metode analisis yang digunakan adalah regresi linier untuk menguji hubungan antara kinerja keuangan dan harga saham. Variabel Return on Assets (ROA) memiliki pengaruh yang signifikan dan positif terhadap harga saham bank syariah. Harga saham bank syariah akan cenderung naik jika ROA mereka meningkat. Variabel Earnings per Share (EPS) dan Dividends per Share (DPS) tidak memiliki pengaruh yang signifikan secara individual terhadap harga saham bank syariah.
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 Sumartono Sumartono Suwito Suwito Victor Pattiasina Yana Ermawati Yulianus P. Aituru Zakaria Zakaria Zakaria, Zakaria