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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

Published : 41 Documents Claim Missing Document

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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.

ANALISIS PENGARUH ROA,ROE,BOPO,DAN SUKU BUNGA TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA PERBANKAN SYARIAH Wulandari Nur Cahyani; Syaikhul Falah; Ratna Yulia Wijayanti
MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v1i1.3986

This study aimed to analyze the influence of ROA, ROE, BOPO, and the Interest Rate on the rate of profit sharing Mudharabah deposits. The population in this study were allIslamic Banks in Indonesia which consists of 11 Islamic Banks.The selection of the sample in this study is purposive sampling according to the criteria set out which are Islamic Banks that published complete financial statements quarterly of the period 2011-2013. The analytical method used is multiple linear regression analysis to examine the relationship / influence of one variable to another variable. The results showed that ROA, ROE, BOPO, and the interest rate affect the level of profit sharing mudharabah deposits simultaneously. Partially, ROA and interest rate do not affect the level of profit sharing mudharabah deposits which is shown by significant value which is greater than 0. 05. While the ROE variable has significant negative influence and the BOPO has significant positive influence on the rate of profit sharing mudharabah deposits. Keywords:assets,equity,sharing

Pengaruh Profitabilitas, Leverage, Good Corporate Governance, dan Ukuran Perusahaan terhadap Nilai Perusahaan Andra Galang Nugraha; Taufik Maulid; Syaikhul Falah; Bill J.C Pangayouw
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penelitian ini dilakukan untuk menguji pengaruh Profitabilitas, leverage, good corporate governance dan ukuran perusahaan terhadap nilai perusahaan Pada Perusahaan yang Terdaftar Pada Bursa Efek Indonesia (BEI) Yang Memiliki Skor Corporate Governance Preception Index (CGPI) Selama Periode 2015 hingga 2017.Teknik pengambilan sampel yang digunakan adalah pusposive sampling dan jumlah sampel yang digunakan sebanyak 10 perusahaan. Data diperoleh dari publikasi Bursa Efek Indonesia (BEI) 2015 - 2017. Teknik analisis yang digunakan adalah analisis regresi berganda.Hasil penelitian ini menunjukan bahwa secara simultan profitabilitas, leverage, good corporate governance dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Secara parsial profitabilitas, leverage dan good corporate governance tidak berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh terhadap nilai perusahaan

Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah Muhammad Imran Kalam; Syaikhul Falah; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2590

This study aims to examine the influence of organizational behavioral factors (training, clarity of purpose and superior support) on the usefulness of regional financial accounting systems. The population of this study were all civil servants at the Jayapura Regency Regional Financial and Asset Management Agency. The sample used in this study were civil servants who had the authority to manage regional financial reports at the Jayapura Regency Regional Financial and Asset Management Agency office, with a total of 34 employees. This type of research is quantitative. Methods of data collection using a questionnaire / questionnaire. The data analysis method used is descriptive analysis. The results of the study show (1) there is a positive and significant effect of training on the use of the regional financial accounting system, (2) there is a positive and significant effect on the clarity of objectives on the use of the regional financial accounting system, (3) there is a positive and significant effect of superior support on the use of the accounting system regional finance.

Pelatihan Tata Kelola Keuangan Bagi Anggota Kelompok Usaha Petani Ikan Di Koya Timur Syaikhul Falah; Nurul Sakinah
The Community Engagement Journal Vol 5, No 2 (2022)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v5i2.2543

The purpose of this community service activities is a part of developing Small and Medium Enterprises (SMEs). Important factor that the entrepreneurs should know is about bookkeeping. Simple bookkeeping for small and medium-sized businesses is quite important for their own business progress. One of the reason is the bad system that SMEs have. It cause the lack of government attention, and there are still many SMEs who are reluctant to think about complicated things such as accounting and financial management issues. They only think that it is enough to make a profit, then their business or SMEs that they have can run and developing. Based on the results of observations and interviews with the Fish Farmer Group in Koya Timur, it can be conclude that financial management is very important for business actors or other entrepreneurs, but there are still many obstacles faced in the implementation. One of them is the lack of partners concern to learn individually how to prepare financial reports properly. It is caused the low quality of human resources from SMEs actors in managing their own business finances which results in not developing the business owned by the business owner.

Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan BAZNAS Provinsi Papua Taufik Maulid; Syaikhul Falah; Hesty Theresia Salle
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i2.3674

This study aims to determine the financial performance of the Automotive Sector Manufacturing companies for the 2018-2020 period. The data used in this study is secondary data obtained indirectly from the results of the company's financial statements. This type of research is descriptive research. The data analysis technique in this study used descriptive statistics to view and analyze the existing data. The results showed that the financial performance of the companies studied showed that they were in the unhealthy category because the average value produced was less than the industry standard which has been set.

ANALISIS PENGARUH PENGAWASAN INTERN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN AKRUAL BASIS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA Onis Maniani; Paulus K Allo Layuk; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 3 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v7i3.2496

The purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government's financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government's financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government's financial reports.The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management.

Determinan Faktor Pencegahan Fraud Pada Inspektorat Kota Jayapura Hanum Hadharoh Nakiya; Syaikhul Falah; Ulfah Rizky Muslimin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3045

This study aims to examine and analyze the effect of public sector audit, internal auditor competence and organizational justice on fraud prevention at the Jayapura City Inspectorate. The population of this study are employees at Jayapura City Inspectorate office. Sources of data in this study are primary data, which data or information obtained directly through the distribution of questionnaires. The measurement scale used by questionnaire in likert scale. The sampling technique used in this research is simple random sampling. The number of samples used are 52 samples. Data analysis in this study was carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with SPSS 26 statistical software. The results obtained are public sector audit implementation, internal auditor competence, organizational justice have a significant effect on fraud prevention at the Jayapura City Inspectorate

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jayapura Dwi Lestari; Syaikhul Falah; Ulfah Rizky Muslimin
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

This study aims to examine what are the factors that influence taxpayer compliance using the variables of taxpayer awareness, tax authorities service quality, and e-filing implementation. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a purposive sampling method of 100 taxpayers. The results of the study show that taxpayer awareness has an effect on taxpayer compliance, while the quality of tax administration services and the implementation of e-filing have no effect on taxpayer compliance, and have an effect simultaneously.

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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