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All Journal Juara: Jurnal Riset Akuntansi BISNIS: Jurnal Bisnis dan Manajemen Islam SYIRKAH KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH MALIA: Journal of Islamic Banking and Finance JAKED Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal ASERSI : Jurnal Akuntansi Terapan dan Bisnis

Syaikhul Falah

Universitas Cenderawasih

Author-ID : 3415594

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Rachmad Putra Ramadhan; Syaikhul Falah; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes

REAKSI PASAR MODAL TERHADAP PENGUMUMAN PAKET KEBIJAKAN EKONOMI XVI (Studi Empiris Pada Saham Perusahaan Yang Masuk Dalam Indeks LQ 45) Tirsa Rante; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze whether there are significant differences in abnormal returns before and after the announcement of economic policy XVI and trading volume activity before and after the announcement of XVI economic policy on November 16, 2018. This study uses event study, where observations of the average abnormal return are carried out. and the average trading volume activityduring the 11 day observation period. In this study data was obtained from the Indonesia Stock Exchange. The data used in this study include daily closing stock prices (closing price), daily stock trading volume, and the number of shares outstanding. The sample used amounted to 45 LQ45 index companies. The results of this study indicate (1) there is no significant difference in abnormal returns before and after the announcement of economic policy XVI (2) on the trading volume activity indicator there are significant differences before and after the announcement of XVI economic policy.

PENGARUH SUKU BUNGA REVERSE REPO RATE DAN INFLASI TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Sandi Rendy Tumundo; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to see the influence of the interest rate (reverse) repo rate directly and indirectly through inflation on the return of shares as well as interest rates (reverse) The repo rate to inflation and inflation on the return of shares, the financial sector companies listed on the Indonesia Stock Exchange in June year 2016 to December year 2018.Results showed that the interest rate (reverse) repo rate has no significant effect either directly and indirectly through inflation on return of shares, can be seen from the analysis of the line and calculation of Sobel test in get t count is-3.64 whereas T table is 2.0518 (significance 0.05) then, in the view of T count (-3.64) < T table (2.0518) meaning there is no while the interest rate (reverse) repo rate has a significant effect on inflation in the see of simple regression rates of reverse repo rate against inflation based on T-Test sig value of 0.05 < 0.05, and inflation also significantly and partial impact on the stock return with the value of the significance test T is 0.041. (0.041 < 0.05) and T count2.150 > 2.0518 t tables.

PENGARUH PENERAPAN XBRL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Indeks LQ45 di Bursa Efek Indonesia Tahun 2016-2018) Alberth D. Rupang; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to provide empirical evidence about the effect of XBRL implementation on the timeliness of financial reporting of public companies in Indonesia registered in the LQ45 index. The research method uses panel data with 99 observations from 2016 to 2018. The results show that the implementation ofXBRL has a positive and significant impact on the timeliness offinancial reporting, in contrast to the Debt to Equity ratio used to control company leverage has a positive andinsignificant impact on accuracy financial reporting time, as well as Return on Assets used to control the profitability of the company has no significant effect with a negative impact on the timeliness of financial reporting of public companies in Indonesia that are listed on the LQ45 index.

PENGARUH TEKNOLOGI INFORMASI, SALING KETERGANTUNGAN, KESELARASAN TUJUAN DAN KOMUNIKASI TERHADAP KINERJA INDIVIDUAL Liana Dessy Wulandari; Syaikhul Falah; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 1 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

enelitian ini bertujuan untuk mengetahui pengaruh langsung teknologi informasi terhadapÂ kinerja individual, pengaruh teknologi informasi terhadap kinerja individual melalui berfungsinyaÂ saling ketergantungan, keselarasan tujuan dan komunikasi terhadap kinerja individual. TerdapatÂ 70 data responden dari lima perusahaan di Jayapura yang dapat digunakan dalam analisis data,Â penelitian ini menggunakan metode convenience sampling dalam pengambilan sampel, metode inimerupakan salah satu tipe dari non probability sampling. Data yang digunakan adalah dataÂ primer, pengumpulan data dilakukan dengan menggunakan kuesioner yang berikan secaraÂ langsung oleh peneliti. Analisis data menggunakan Smart Partial Least Square (PLS) 2.Hasil penelitian menunjukkan bahwa teknologi informasi berpengaruh positif dan signifikanÂ terhadap kinerja individu, sejalan dengan penelitian yang dilakukan oleh (Godhue dan ThompsonÂ 1995). Teknologi informasi berpengaruh terhadap kinerja individu melalui berfungsinya salingÂ ketergantungan, penelitian ini sejalan dengan penelitian oleh (Arsono Laksmana 2002). TeknologiÂ informasi tidak berpengaruh terhadap kinerja individu melalui berfungsinya keselarasan tujuan,Â penelitian ini konsisten dengan sebelumnya penelitian yang dilakukan oleh (Arsono LaksmanaÂ 2002).Teknologi Informasi berpengaruh terhadap kinerja individu melalui berfungsinyaÂ komunikasi, penelitian ini sejalan dengan penelitian yang dilakukan oleh (Anang Mardianto 2008).

DETERMINAN EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2017-2018) Derwin Juan Sagrim; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research has aim to examine the influence of investment opportunities set, board independence, and free cash flow toward firm value with earning management as the intervening variable in manufacturing companies listed on Indonesian Stock Exchange for period 2017 to 2018. This study used a sample of 43 companies with 6 years’ time period. The method of analysis is multiple regression model with further done with path analysis using SPSS 23. These results indicate that investment opportunities set and free cash flow have a significant direct effect on the value of the firm, while investment opportunity set and board independence have the indirect effect. Investment opportunities set, board independence, free cash flow and earning management simultaneously affect the firm value with adjusted R- squared 55.3%. Overall this study indicates that earning management has important role as the intervening variable betweeninvestment opportunities set, board independence & free cash flow relating to firm value.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Yohanes Baptista Tupen Ebang; Syaikhul Falah; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the effect of company size, profitability, solvency, audit opinion and the size of the public accounting firm on audit delay in manufacturing companies listed on the Indonesia StockExchange. The analysis was carried out using multiple linear regression analysis, where the classical assumption test was carried out first, the analysis tool using SPSS 21. The observation period in this study was 2016-2018 using a sample of 36 selected manufacturing companies based on purposive sampling with a total of 108 samples overall during 3 years of observation. The results of this study indicate that the average audit delay in manufacturing companies in 2016-2018 is 78.28 days. The results showed that the variable size of the company, profitability, solvency, audit opinion and the size of the public accounting firm did not affect audit delay. However, the independent variables simultaneously influence the dependent variable.

PENGARUH BUDAYA ORGANISASI DAN PERAN AUDITOR INTERNAL TERHADAP PENCEGAHAN KECURANGAN DENGAN KOMPONEN STRUKTUR PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Inspektorat Provinsi, Kabupaten dan Kota Jayapura) Christi Novita Lorensa; Syaikhul Falah; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to look at factors that influence fraud prevention consisting of organizational culture, the role of internal audit, and internal control components. The controlling component here servesas an intervening variable. The population of this study are internal government auditors working in Inspectorate of Papua Province, Inspectorate of Jayapura City and Inspectorate of Jayapura Regency. The hypothesis in this study was tested using spss 16. The results showed that organizational culture, the role of Internal Auditor and internal control system have a significant positive effect onfraud prevention in Inspectorate of Papua Province, Jayapura City and Jayapura Regency. Organizational culture does not affect the prevention of fraud through the implementation of internal control components and the role of internal auditors does not affect the prevention of fraud through the implementation of internal control systems

PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN PSYCHOLOGICAL CAPITAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Rumah Sakit di Kota Jayapura) Yuni Nuryani; Syaikhul Falah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study aims to analyze the effect of budgetary participation on budgetary slack withÂ psychological capital as intervening variable. This research was conducted in 6 hospitals inÂ Jayapura City. Data collection in this research is using questionnaire where the respondent in thisresearch is Staff of Finance/ Administration and Program. The sampling technique used in thisÂ research is the census sampling method. The number of samples taken as many as 31 respondents.This research uses Partial Least Square (PLS) analysis technique using SmartPLS 3.0 software.Â The results of this study indicate that budget participation has significant effect on psychologicalÂ capital, while psychological capital has significant effect on budgetary slack, however budgetÂ participation has no significant effect on budgetary slack and psychological capital to mediate theÂ influence of budgetary participation on budgetary slack.

Pengaruh Pengetahuan Keuangan Dan Materialisme Terhadap Perilaku Menabung Pada Mahasiswa Dengan Impulsive Consumption Sebagai Variabel Mediasi Dian Junita Dewi; Syaikhul Falah; Kurniawan Patma; Agustinus Salle
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to provide knowledge about the behavior of saving, and materialism in saving impulsive consumption as a mediation variable in undergraduate students of Cenderawasih University Department of Accounting and IAIN Fattahul Muluk Papua majoring in Economics. The study was conducted using primary data, by distributing the frequency to respondents. Sample place in this study is students of Cenderawasih University Department of Accounting As many as 38 respondents and IAIN Fattahul Muluk Papua 22 respondents number of students who have filled the license.The results of this study show that (1) There is an insignificant influence on financial knowledge with saving behavior. (2) There is a significant influence on materialism on saving behavior. (3) Impulsive consumption can mediate variable materialism to saving behavior.

Co-Authors Adonia Abigael Aibekob Agustinus Nusa Agustinus Salle Alberth D. Rupang Alfiana Antoh Andra Galang Nugraha Anthonius H. Citra Wijaya Arius Kambu ASRIDA ASRIDA Bill J.C Pangayouw Bonai, Yulens Frits Bonifasia Elita Bharanti Bonsapia, Melyanus Cahyani, Wulandari Nur Cahyani, Wulandari Nur Christi Novita Lorensa Daat, Sylvia C. Derwin Juan Sagrim Dian Junita Dewi Dwi Lestari Elia Madatu Tandililing Esti Diah Puspitasari Hanum Hadharoh Nakiya Hesty Theresia Salle Indra Lestari Sumbung Ivanna K. Wamafma Ketrina Arwakom Kurniawan Patma Liana Dessy Wulandari Maranatha Siregar Mariolin Ance Sanggenafa Meinarni Asnawi, Meinarni Meise Kalembang Muhammad Imran Kalam Muraram, Allan Mutmainnah HS Dimo Novijanti A. R. Temaluru Nurul Sakinah Onis Maniani Pangayow, Bill J.C Paulus K Allo Layuk Paulus K. Allo Layuk Rachmad Putra Ramadhan Ratna Yulia Wijayanti Ratna Yulia Wijayanti Rudiawie Larasati Sandi Rendy Tumundo Tangko, Irmawati Taufik Maulid Taufik Maulid Theresia P. Wanma Tirsa Rante Ulfah Rizky Muslimin Ulfah Rizky Muslimin Umbora, Edwin Westim Ratang Wonar, Klara Wulandari Nur Cahyani Yohanes Baptista Tupen Ebang Yundy Hafizrianda Yuni Nuryani

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