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All Journal Future : Jurnal Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Mantik Journal of Contemporary Accounting Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Proceeding of National Conference on Accounting & Finance Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JRABA Sanskara Ekonomi dan Kewirausahaan Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services The Eastasouth Journal of Social Science and Humanities Advances in Managerial Auditing Research Atestasi : Jurnal Ilmiah Akuntansi
Muhammad Ridhwansyah Pasolo
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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A Netnographic Study on TikTok: Exploring Anti-Corruption and Audit Themes in Prabowo's Presidential Speech Pasolo, Muhammad Ridhwansyah; Pasolo, Fahrudin
The Eastasouth Journal of Social Science and Humanities Vol. 2 No. 03 (2025): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v2i03.589

Abstract

This study employs a netnographic approach to analyze public reactions on TikTok to President Prabowo Subianto's anti-corruption speech, focusing on the themes of audit and governance. A total of 129,000 comments were collected, with 24,193 comments (19%) deemed relevant, while 105,777 comments (81%) were classified as non-relevant. The thematic analysis revealed that the largest proportion of relevant comments (46.26%) expressed positive support for the president, with significant attention given to issues of corruption (6.55%), hope for change (6.57%), and calls for a clean government (6.15%). Although the audit theme appeared in only 1.4% of comments, it revealed a modest but meaningful interest in auditing processes within local governance. Other notable themes included village heads and the inspection of public funds. The study also highlighted a prevalence of non-relevant comments, often driven by netizens seeking engagement with the TikTok admin, reflecting a broader trend of performative interaction. Despite this, the research shows that TikTok remains an effective platform for fostering public discourse on political issues and governance. The findings suggest that social media, particularly platforms like TikTok, can play a crucial role in shaping public opinion on anti-corruption policies and can be strategically used to engage citizens in discussions about transparency and accountability.
The factors of financial report transparency in the regional government Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art2

Abstract

This research is aimed at investigating the empirical factors affecting the financial report transparency in the regional government of Papua province. The quantitative approach was used in this research. 92 comprehensive questionnaires were analyzed quantitatively. The double linear regression analysis shows that the financial report presentation, accessibility, and internal control significantly affect the financial report transparency in the regional government. This research implies important contribution that the empirical findings of the effect of financial report presentation, accessibility, and internal control system on the financial report transparency in the regional government are expected to foster constructive recommendations in the form of policy related to the financial report transparency in the regional government.
Akuntansi dalam Transisi: Adaptasi Digital dalam penyusunan laporan keuangan Usaha Mikro Kecil dan Menengah Prasetianingrum, Septyana; Pasolo, Muhammad Ridhwansyah; Moewo, Fian
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 01 (2025): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i01.648

Abstract

Penelitian ini bertujuan untuk menganalisis praktik penyusunan laporan keuangan pada UMKM Agatha Jayapura serta menelaah kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Fokus penelitian diarahkan pada bagaimana pelaku usaha menyesuaikan teori akuntansi formal dengan keterbatasan sumber daya dan konteks sosial ekonomi Papua. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam, observasi langsung, dan dokumentasi laporan keuangan internal. Hasil penelitian menunjukkan bahwa penyusunan laporan keuangan di UMKM Agatha dilakukan secara semi-digital melalui kombinasi sistem Point of Sales (POS) Olsera dan pengolahan manual menggunakan spreadsheet. Proses pelaporan mencakup pencatatan transaksi, rekonsiliasi kas, dan penyusunan laporan laba rugi sederhana, tanpa laporan posisi keuangan dan catatan atas laporan keuangan sebagaimana disyaratkan SAK EMKM. Kendala utama meliputi keterbatasan literasi akuntansi, tidak adanya audit internal, dan minimnya pelatihan digital. Meskipun demikian, praktik tersebut dianggap memadai bagi kebutuhan pengambilan keputusan internal dan menunjukkan bentuk adaptasi pragmatis terhadap kondisi lokal. Temuan ini mengindikasikan adanya kesenjangan antara teori dan praktik akuntansi yang mencerminkan adaptasi fungsional dalam konteks UMKM di wilayah timur Indonesia. Penelitian ini berkontribusi dalam memperkaya literatur akuntansi kontekstual dan memberikan dasar bagi pengembangan model pelatihan akuntansi berbasis digital yang sesuai dengan kebutuhan lokal.
Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements Pasolo, Fahrudin; Pasolo, Muhammad Ridhwansyah; Ameliana, Yana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.507

Abstract

This research investigates the factors that influence the quality of government financial statements with organizational commitment as a moderator in Jayapura City, Papua. This research is a quantitative research type. Using 88 samples from 30 regional apparatus organizations within the Jayapura city. We found that Government Accounting Standards, Internal control system, have significant influence on quality of government financial statements. While the use of information technology does not have a significant effect on quality of government financial statements. This study has an important contribution in finding determinants of the quality of financial statements in Jayapura city government and become an evaluation of future improvements.
Pembinaan Kewirausahaan Mahasiswa Universitas Yapis Papua melalui Pembelajaran Berbasis Pengalaman untuk Seleksi P2MW DIKTI Pasolo, Muhammad Ridhwansyah; Irawan, Andri; Fachril, Fadriansyah; Wahyuni, Sri; Tahir, Arlan
Easta Journal of Innovative Community Services Vol 4 No 01 (2025): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v4i01.396

Abstract

Pengabdian kepada masyarakat ini berfokus pada pembinaan kewirausahaan bagi Komunitas Bisnis Mahasiswa (KOBISA) Universitas Yapis Papua (UNIYAP), sebuah komunitas baru yang berdiri pada tahun 2024 dengan anggota sekitar 30 mahasiswa dari berbagai jurusan. Isu utama yang mereka hadapi adalah minimnya pemahaman dasar, pengalaman kewirausahaan, serta ketidaksiapan menghadapi seleksi Program Pembinaan Mahasiswa Wirausaha (P2MW) DIKTI 2025. Kegiatan ini bertujuan membangun pemahaman kewirausahaan dasar, menggali ide bisnis, menyusun peta bisnis, merencanakan produksi, strategi pemasaran, penentuan anggaran, hingga penyusunan proposal bisnis yang kompetitif. Metode yang digunakan adalah pendekatan partisipatif dengan strategi riset tindakan partisipatoris (Participatory Action Research) serta pembelajaran berbasis pengalaman (experiential learning), melalui pembentukan lima kelompok yang difasilitasi dalam sesi mingguan selama satu bulan. Hasil kegiatan menunjukkan empat kelompok berhasil menyusun proposal dengan kualitas baik, dan satu kelompok sukses lolos seleksi nasional serta memperoleh pendanaan dengan nama produk Hijab Batik Papua (Hijab BaPa). Kegiatan ini juga memunculkan perubahan sosial berupa lahirnya kepemimpinan lokal, kolaborasi lintas jurusan, serta meningkatnya kesadaran kolektif mahasiswa akan pentingnya budaya kewirausahaan di kampus.
Is Tax the Same as Zakat? A Netnographic Study of Public Perceptions on TikTok Pasolo, Muhammad Ridhwansyah; Pasolo, Fahrudin
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32240

Abstract

Social media platforms in Indonesia, a country with a large Muslim population, have become important spaces for public debate on the relationship between religion and government policy. This study examines public reactions to a statement by the Minister of Finance that framed tax payments as comparable to Islamic zakat obligations, using a qualitative netnographic approach to analyze 29,014 comments from viral TikTok post by a news outlet. The analysis explores how digital publics interpret fiscal claims through moral and religious reasoning, express dissent, and assess governmental legitimacy. Grounded theory inspired coding identifies three dominant patterns: emotional resistance expressed through humor and outrage; moral and religious contestation emphasizing the distinction between sacred obligations and civic duties; and socioeconomic distrust linked to perceptions of inequality and corruption. These reactions indicate a crisis of fiscal legitimacy in the digital sphere, driven by a mismatch between state communication and deeply held public values. The findings suggest that effective fiscal governance requires transparent and value sensitive communication that respects religious boundaries rather than asserting equivalence. This study contributes to debates on legitimacy and moral economy in digital contexts and offers practical insights for improving public finance communication in religiously diverse societies.
PUBLIC PERCEPTIONS OF THE GREAT SEA WALL: A NETNOGRAPHIC STUDY ON PUBLIC BUDGETING, TRUST, AND RESISTANCE Fahrudin Pasolo; Muhammad Ridhwansyah Pasolo; Zakaria Hatta; Abdul Rasyid
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.77875

Abstract

The Great Sea Wall (GSW), valued at USD 80 billion and announced in 2025, sparked debate in Indonesia during fiscal austerity. This study fills a gap by examining TikTok citizen discourse on fiscal governance and legitimacy, areas rarely explored in accounting and public budgeting research. Data were collected from 1,568 comments on President Prabowo Subianto’s viral speech and filtered by likes and replies to capture the most resonant voices. Using manual thematic coding and NVivo visualization, four dominant themes emerged: concerns over budget efficiency, corruption, cynicism about policy continuity, and critiques of Java-centric development, with limited support framed around national pride and security considerations. Word-frequency analysis confirmed the centrality of fiscal terms such as “budget,” “corruption,” and “government.” Findings show that citizens evaluate megaprojects mainly through transparency, accountability, and distributive justice. This study contributes to public sector accounting and public budgeting literature by demonstrating how digital discourse functions as an informal arena of fiscal accountability and legitimacy assessment. The study concludes that integrating digital sentiment with performance-based budgeting, e-budgeting, and participatory oversight can strengthen fiscal legitimacy and restore citizen trust.
Pelatihan Riset Praktis Berbasis Tools digital dan Artificial intelligence bagi Mahasiswa Manajemen dan Akuntansi Pasolo, Muhammad Ridhwansyah; Prasetianingrum, Septyana; Sutisman, Entar; Sutisna, Entis; Pasolo, Fahrudin; Noy, Ismail R; Husen, Sjamsiar; Suratini, Suratini; Saling, Saling; Wibowo, Herry Adi Setya
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 2 (2026): June
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v11i2.5252

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan membantu mahasiswa Program Studi Manajemen dan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Yapis Papua dalam memulai penyusunan proposal tugas akhir secara lebih terarah melalui pemanfaatan tools digital dan artificial intelligence (AI) secara etis. Permasalahan mitra mencakup keterlambatan penyusunan proposal, kesulitan mahasiswa dalam menentukan topik penelitian, keterbatasan penelusuran literatur ilmiah, serta penggunaan ChatGPT yang belum disertai verifikasi sumber dan pemahaman integritas akademik. Kegiatan dilaksanakan pada November 2025 selama satu hari, pukul 09.00 sampai 15.00 WIT, dengan melibatkan 80 mahasiswa yang mengambil mata kuliah tugas akhir. Metode pelaksanaan menggunakan pelatihan partisipatif berbasis praktik langsung. Peserta dibagi dalam kelompok kecil maksimal lima orang dan didampingi delapan fasilitator. Materi kegiatan mencakup penelusuran artikel melalui Google Scholar dan Publish or Perish, demonstrasi pemetaan isu dengan VOSviewer, pengamatan fenomena empiris, pengenalan media sosial dan netnografi, serta penggunaan ChatGPT untuk membantu penyusunan outline dan rancangan awal proposal. Evaluasi dilakukan melalui observasi, diskusi, dokumentasi, dan informasi tindak lanjut dari program studi, bukan melalui pre-test, post-test, atau rubrik penilaian formal. Hasil kegiatan menunjukkan bahwa dalam lima hari setelah pelatihan, 30 mahasiswa telah mendaftarkan proposal untuk ujian proposal, terdiri atas 18 mahasiswa Akuntansi dan 12 mahasiswa Manajemen. Mahasiswa lainnya melanjutkan proses bimbingan, dan pada akhir semester seluruh peserta berhasil mengikuti ujian proposal. Kegiatan ini menunjukkan bahwa pelatihan riset praktis berbasis tools digital dan AI etis dapat menjadi strategi awal untuk mendorong percepatan penyusunan proposal tugas akhir melalui mekanisme akademik program studi. Strengthening Research Skills of Management and Accounting Students through Digital Tools and Artificial intelligence Abstract This community service activity aimed to assist Management and Accounting students at the Faculty of Economics and Business, Universitas Yapis Papua, in starting their final project proposal preparation more systematically through the ethical use of digital tools and artificial intelligence (AI). The partner’s problems included delays in proposal preparation, students’ difficulties in selecting research topics, limited ability to search scholarly literature, and the use of ChatGPT without sufficient source verification and academic integrity awareness. The activity was conducted in November 2025 for one day, from 09.00 to 15.00 Eastern Indonesia Time, involving 80 students enrolled in the final project course. The implementation method used participatory training with hands-on practice. Students were divided into small groups of a maximum of five members and were assisted by eight facilitators. The training covered article searching through Google Scholar and Publish or Perish, research issue mapping demonstration using VOSviewer, empirical observation, introduction to social media and netnography, and the use of ChatGPT to support the development of outlines and initial proposal drafts. Evaluation was conducted through observation, discussion, documentation, and follow-up information from the study programs, rather than through pre-tests, post-tests, or formal scoring rubrics. The results showed that within five days after the training, 30 students had registered their proposals for proposal examination, consisting of 18 Accounting students and 12 Management students. The remaining students continued the supervision process, and by the end of the semester all participants had completed their proposal examinations. This activity indicates that practical research training supported by digital tools and ethical AI can serve as an initial strategy to accelerate final project proposal preparation through the academic mechanisms of the study programs.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI UMKM PERUSAHAAN DAGANG DI KOTA JAYAPURA Entis Sutisna; Yana Ermawati; Entar Sutisman; Suratini Suratini; Mohammad Aldrin Akbar; Muhamad Ridhwansyah Pasolo; Laode Marihi; Ade Kurniawan
Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Vol 4, No 2 (2021): Jurnal Pengabdian Masyarakat (JPM-IKP)
Publisher : FKIP Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jmp-ikp.v4i2.1033

Abstract

Tujuan dari pelatihan ini adalah untuk memberikan penguatan kepada pelaku Usaha Mikro, Kecil dan Menengah, terkait peningkatan kemampuan dalam menyajikan laporan keuangan yang akuntabel. Metode yang digunakan adalah praktek penyusunan laporan keuangan, dan tanya jawab selama berlangsungnya kegiatan. Kegiatan ini juga menghadirkan beberapa narasumber baik dari Program Studi Akuntansi FEB Universitas Yapis Papua, Unit Pengembangan Karir dan Kewirausahaan serta dari Badan Usaha Milik Daerah Kota Jayapura.
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.
Co-Authors Abdul Rasyid Ade Kurniawan Adriani Lande Akbar, Mohammad Aldrin Akbar, Rusdi Aldrin Akbar, Mohammad Ameliana, Yana Andri Irawan Auliyah, Iriana Entar Sutisman Entar Sutisman Entis Sutisna Entis Sutisna Entis Sutisna Ermawati, Yana Fachril, Fadriansyah Fahrudin Pasolo Husen, Sjamsiar Kadek Ayu Anggreini Kartim Kevin Nugraha Laode Marihi Moewo, Fian Muhdi B. Hi. Ibrahim Mursalam Salim Noy, Ismail R NOY, Ismail R. Pasolo, Fahrudin Rasyid, Abdul Sahrul Ponto Saling, Saling Septyana Prasetianingrum Sri Wahyuni Sumartono Sumartono Sumartono Sumartono Sumartono, Sumartono Suratini, Suratini Tahir, Arlan Wibowo, Herry Adi Setya Yana Ameliana Yana Ermawati Yaya Sonjaya Zakaria Hatta