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All Journal Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Riset Mahasiswa Akuntansi Jurnal Akademisi Vokasi
Seman, Hilarius
Politeknik ELBajo Commodus, Labuan Bajo, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Minat Masyarakat Manggarai Barat berinvestasi di Pasar Modal Deliman, Ludgardis; Seman, Hilarius; Janur, Yulianus
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.379

Abstract

Pasar modal memiliki peran strategis dalam mendukung pertumbuhan ekonomi melalui penyediaan sarana investasi dan pembiayaan jangka panjang. Namun, partisipasi masyarakat daerah dalam investasi pasar modal masih relatif rendah, termasuk di Kabupaten Manggarai Barat. Penelitian ini bertujuan untuk menganalisis minat masyarakat Manggarai Barat dalam berinvestasi di pasar modal serta mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 85 responden masyarakat Kabupaten Manggarai Barat. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan, akses informasi, dan persepsi risiko berpengaruh positif dan signifikan terhadap minat masyarakat dalam berinvestasi di pasar modal. Temuan ini mengindikasikan bahwa peningkatan pemahaman keuangan, kemudahan memperoleh informasi, serta kemampuan masyarakat dalam mengelola risiko investasi secara rasional dapat mendorong minat investasi pasar modal. Penelitian ini memberikan implikasi bahwa penguatan program literasi keuangan dan edukasi pasar modal yang berkelanjutan menjadi solusi penting dalam meningkatkan partisipasi masyarakat daerah terhadap investasi pasar modal. Kata Kunci: Minat investasi, pasar modal, literasi keuangan, persepsi risiko, akses informasi
Analisis Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Umkm di Kecamatan Borong, Kabupaten Manggarai Timur Hilarius Seman; Hersanius Kurnia Peong; Agus Wahyudi
JURNAL AKADEMISI VOKASI Vol 4 No 2 (2025): JURNAL AKADEMISI VOKASI
Publisher : Pusat Penelitian dan Pengabdian Politeknik eLBajo Commodus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63604/zs9xwf67

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak UMKM di Kabupaten Manggarai Timur. Variabel yang diteliti meliputi penyuluhan pajak, literasi pajak, kesadaran pajak, dan sanksi pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei pada 83 pelaku UMKM yang terdaftar sebagai wajib pajak. Analisis data dilakukan melalui analisis faktor dengan uji validitas, reliabilitas, serta Kaiser-Meyer-Olkin (KMO) dan Bartlett’s Test of Sphericity. Hasil penelitian ini menunjukan bahwa variabel penyuluhan pajak, literasi pajak, dan kesadaran pajak membentuk faktor dominan yang berkontribusi signifikan terhadap kepatuhan pajak UMKM. Sementara itu, variabel sanksi pajak memiliki nilai MSA di bawah 0,5 sehingga tidak layak sebagai faktor yang memengaruhi kepatuhan pajak. Temuan ini menegaskan pentingnya peningkatan literasi pajak dan intensifikasi penyuluhan sebagai strategi untuk meningkatkan kepatuhan pajak UMKM di Kabupaten Manggarai Timur 
Determinasi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manggarai Barat Seman, Hilarius; Afrino, Yonas; Yuliani, Priska; Wahyudi, Agus
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 5 No 2 (2025): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - Oktober 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v5i2.10180

Abstract

This study aims to examine the effect of the implementation of a regional financial accounting system, human resource competency, information technology utilization, and internal control on the quality of financial reports. This study is a quantitative study with an associative approach. The population in this study were all employees in the finance or accounting department of the Regional Apparatus Organization in West Manggarai Regency. The sampling technique in this study was saturated sampling, namely the entire population was sampled with a total of 60 respondents. The data collection technique used questionnaires to all respondents. Data analysis used multiple linear regression analysis. The results of the study partially showed that human resource competency and internal control had a positive effect on the quality of financial reports in the Regional Government of West Manggarai Regency. Meanwhile, the regional financial accounting system and information technology did not affect the quality of financial reports in the Regional Government of West Manggarai Regency. Simultaneously, the variables of the implementation of a regional financial accounting information system, human resource competency, information technology utilization, and internal control had a positive effect on the quality of financial reports in the Regional Government of West Manggarai Regency. The results of the determination test indicate that the quality of financial reports can be explained by the variables of the implementation of the regional financial accounting system, human resource competence, utilization of information technology, and internal control as much as 68.2%, while the remaining 31.8% is influenced by explained by other variables not included in this study. The implication of the research results is the need for an evaluation of the implementation of the regional financial accounting system currently used. The use of the system needs to be optimized comprehensively to ensure good integration between work units.
Pengaruh Kesadaran Wajib Pajak, Akuntabilits Pelayanan Publik, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Agus Wahyudi; Leonardus Yoskarlin Gadut; Hilarius Seman
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3173

Abstract

This research is motivated by the low realization of motor vehicle tax revenue that has not reached the target even though West Manggarai Regency is a super priority tourism destination with continuously increasing infrastructure development. This study aims to examine the effect of taxpayer awareness, public service accountability, and tax sanctions on motor vehicle taxpayer compliance in West Manggarai Regency. The study uses a quantitative approach with an associative method. The respondents were 100 motor vehicle taxpayers registered at the West Manggarai Regency SAMSAT Office. The data collection technique was carried out through the distribution of questionnaires and analyzed using multiple linear regression. The results of the study indicate that taxpayer awareness and tax sanctions influence motor vehicle taxpayer compliance. Meanwhile, public service accountability does not affect taxpayer compliance. This study contributes as evaluation material for local governments in improving taxpayer compliance through increasing tax awareness and implementing strict sanctions to optimize regional revenue.
Co-Authors Afrino, Yonas Agus Wahyudi Agus Wahyudi Hersanius Kurnia Peong Leonardus Yoskarlin Gadut Ludgardis Deliman Yuliani, Priska Yulianus Janur