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All Journal JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Apssai Accounting Review (ApAR) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal
Aaron M. A. Simanjuntak
Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS SISTEM PENGENDALIAN INTERNAL DAN PROSEDUR AKUNTANSI TERHADAP PENGELOLAAN PERSEDIAAN OBAT DAN BAHAN HABIS PAKAI Ardinsyah, Dedy; Rofingatun, Siti; Simanjuntak, Aaron M. A.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.28

Abstract

The study mainly is to analyze internal control systems and accounting procedures for themanagement of medicines inventory and consumable medicine supplies in Pharmacy Installation ofthe Public Health Office in the Pegunungan Bintang Regency. This study aims particularly inknowing the effect of partial internal control systems and accounting procedures on medicinesupplies and consumable medical supplies, and to examine the effect of simultaneous internalcontrol systems and accounting procedures on medical supplies and consumables medicine suppliesand to identify which factors have a dominant influence on medicine supplies and consumablemedicine supplies in the Pegunungan Bintang Regency at pharmaceutical installation.The research approach was used descriptive, comparative, correlation, survey, ex post facto, theexperiment, quasi-experiment, and single-subject method derive from 43 respondents as samples inthis study. Furthermore, interviews, documentation, and questionnaires were used as datacollection techniques that conducted to test the data collection instrument, then the validity test andreliability test were performed to obtain properness the test results and the consistency of the testresults. Data analysis techniques established in the form of analysis methods, hypothesis testing,and test requirements analysis with the results of the study.The results of the analysis show that Internal Control has a positive and significant influence on theManagement of Medicine Preparations and consumable medicine supplies on PharmacyInstallation Offices of the Public Health Office of Pegunungan Bintang Regency, while AccountingProcedures have a positive and significant effect on the Management of Medicine Preparations andconsumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency inPublic Health Office, Internal Control and Accounting Procedures simultaneously have a positiveand significant influence on the Management of Medicine Preparations and consumable medicinesupplies on Pharmacy Installation Office of Pegunungan Bintang Regency in Public Health Officetogether raised by one unit, it will improve the Management of Medicine Preparations andconsumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency inPublic Health Officer and the Accounting Procedure Variables most dominantly affecting theManagement of Medicine Preparations and consumable medicine supplies on PharmacyInstallation Office of Pegunungan Bintang Regency in Public Health Office.
PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI Deisyi, Yulita; Asnawi, Meinarni; Simanjuntak, Aaron M. A.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.31

Abstract

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.
Dampak Kepemilikan NPWP, Pemeriksaan Pajak dan Penagihan Pajak Terhadap Upaya Peningkatan Penerimaan Pajak Orlando Marani; Aaron Simanjuntak; Yohanes C Seralurin
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.684 KB) | DOI: 10.30598/arujournalvol1iss1pp23-32

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaanpajak, dan penagihan pajak terhadap upaya penerimaan pajak. Responden dalam penelitian ini adalahpetugas pajak (fiskus) di KPP Pratama Jayapura. Jumlah pegawai pajak yang dijadikan sampelpenelitian ini adalah 76 pegawai pajak pada Kantor Pelayanan Pajak Pratama di Jayapura. Metodepenentuan sampel yang digunakan dalam penelitian ini adalah convenience sampling, sedangkanmetode pengolahan data yang digunakan adalah analisis regresi berganda. Hasil penelitianmenunjukkan bahwa Kepemilikan NPWP (X1), Pemeriksaan Pajak (X2) berpengaruh terhadap upayapeningkatan penerimaan pajak. Sedangkan variabel Penagihan (X3) tidak berpengaruh terhadapUpaya Peningkatan Pendapatan Pajak
ANALISIS MODEL PENERIMAAN SISTEM TEKNOLOGI AKUNTANSI DISEKTOR UMKM JAYAPURA DENGAN PENDEKATAN MODEL TECHNOLOGY ACCEPTANCE MODEL (TAM) Bonang Pamungkas Purbananda; Syaikul Falah; Aaron Simanjuntak
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.398 KB) | DOI: 10.26418/apssai.v1i2.10

Abstract

This study aims to analyze the accounting technology acceptance method using the Technology Acceptance Model or TAM with a sample of 275 MSME running information systems. The data is processed using descriptive analysis with SEM data processing. The results of the study are (1) perceived ease of use has an effect on perceived usefulness with a significant level of 0.000; (2) perceived usefulness has no effect on attitude toward using (attitude); (3) perceived ease of use has no effect on attitude toward using (attitude); (4) attitude toward using (attitude) has no effect on behavioral intention (intention); (5) perceived usefulness has a direct effect on the behavioral intention with a significant level of 0.0001; (6) behavioral intention (intention) has no effect on actual usage (real users).
PENGARUH PEMAHAMAN PERATURAN, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN Ramadhan S.S Manafe; Aaron M. A. Simanjuntak; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.045 KB) | DOI: 10.52062/jakd.v15i1.1467

Abstract

The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Febigrace Rangan; Aaron Simanjuntak; Yohanes Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.236 KB) | DOI: 10.52062/jakd.v15i2.1629

Abstract

  Abstract This research aims to examine and analyze the effect of perceived usefulness, perceived convenience, readiness of information technology, security and confidentiality on the behavioral interest in using e-filing. This research uses quantitative data and data sources, namely primary data. The population in this study were individual taxpayers who were registered at the Jayapura Primary Tax Office. The sample used in this study were 100 individual taxpayers. The sampling technique used snowball sampling technique. The method of data collection is using primary data obtained by distributing online questionnaires via google form. The test instruments were analyzed using validity and reliability tests. The data analysis tool used in this research is descriptive statistical analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this research indicate that (1) perceived usefulness affects the behavioral interest in using e-filing; (2) perceived ease of use affects the behavior interest in using e-filing; (3) information technology readiness does not affect the behavior interest in using e-filing; (4) security and confidentiality do not affect the behavior interest in using e-filing; (5) perceptions of usefulness, perceived ease of use, readiness of information technology, security and confidentiality together have an effect on the behavioral interest in using e-filing. Keywords: Perceived Usability; Perceived Ease; Information Technology Readiness; Security and Confidentiality; Interest in E-filing Use Behavior. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan terhadap minat perilaku penggunaan e-filing. Penelitian ini menggunakan data kuantitatif dan sumber data yaitu data primer. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Sampel yang digunakan dalam penelitian ini adalah sebanyak 100 Wajib Pajak Orang Pribadi. Teknik pengambilan sampel dengan teknik snowball sampling. Metode pengumpulan data yaitu menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online melalui google form. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas. Alat analisis data yang digunakan dalam penelitian adalah menggunakan analisis statistic deskriptif, analisis regresi linear berganda, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) persepsi kegunaan berpengaruh terhadap minat perilaku penggunaan e-filing; (2) persepsi kemudahan berpengaruh terhadap minat perilaku penggunaan e-filing; (3) kesiapan teknologi informasi tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (4) keamanan dan kerahasiaan tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (5) persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan secara bersama-sama berpengaruh terhadap minat perilaku penggunaan e-filing. Kata Kunci: Persepsi Kegunaan; Persepsi Kemudahan; Kesiapan Teknologi Informasi; Keamanan dan Kerahasiaan; Minat Perilaku Penggunaan E-filing
Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Nur Azija Fajriah Tulhijrah Kelilauw; Aaron M. A Simanjuntak; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.665 KB) | DOI: 10.52062/jakd.v16i2.1897

Abstract

This study aims to determine the effect of tax avoidance on firm value with corporate governance proxied by audit quality as a moderating variable. This research was conducted on the Consumer Goods Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Samples were collected using purposive sampling technique so that the number of samples obtained were 23 companies and 115 financial statements were obtained. This study uses linear regression analysis data testing and moderate regression analysis (MRA). The results show that Tax Avoidance has an effect on firm value and that Corporate Governance as proxied by audit quality is able to moderate the effect of tax avoidance on firm value.
MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE DALAM MEMITIGASI FINANCIAL DISTRESS (Studi Terhadap Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2015) I Irma Yanti; Meinarni Asnawi; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.186 KB) | DOI: 10.52062/jakd.v13i1.1422

Abstract

This study examines whether internal and external corporate governance (CG) mechanisms can reduce the distressed financial pressures in Indonesian manufacturing industry. As a consideration,This research was investigated whether the internal mechanisms of CG, represented by independent committees as well as audit committee characteristics, and CG's external mechanisms whichdemonstrated by audit quality, have a negative relationship with distressed financial pressures on the manufacturing industry on the Indonesia Stock Exchange. Samples were obtained from 64 manufacturing companies with purposive sampling as a sampling method, and they were collectedof 320 company observations from 2011 to 2015 as samples. Data were obtained from the Company's Annual Report published by the Indonesia Stock Exchange from 2011 to 2015 as well as from the respective company's website. By using logistic regression analysis, this research shows that audit committee characteristics have a significant effect on the financial distress. However, there is no significant effect on the relation between Independent commissioners and audit quality.
PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura) Marice Waroi; Aaron M. A. Simanjuntak; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.609 KB) | DOI: 10.52062/jakd.v14i2.1459

Abstract

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN Tania Ivanna A. Tanto; Aaron M. A. Simanjuntak; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.932 KB) | DOI: 10.52062/jakd.v14i1.1450

Abstract

The value of the company is very important because the high value of the company will be followed by the high prosperity of shareholders. The higher the stock price, the higher the value of the company, in order to achieve company value, investors generally give their management to professionals. Optimizing company value can be achieved through the implementation of financial management functions, where one financial decision taken will influence other financial decisions and have an impact on the value of the company. This study aims to determine the effect of investment decisions, funding decision taken will influence other financial decision and have an impact on the value of the company. This study aims to determine the effect of investment decisions, funding decisions and dividend policies on firm value. The population in this study are all companies listed on the Indonesia Stock Exchange for the period 2014-2016 while sample selection using purposive sampling technique obtained 89 companies that will be used as samples in this study. The hypothesis testing uses multiple regression analysis. The results of the study partially show that investment decision affect the value of the company, funding decisions do not affect the value of the company and dividend policy does not affect the value of the company. While the simultaneous research resultshows that investment decisions, funding decisions and dividend policies have a significant effect on firm value
Co-Authors Alam Ashari Kurniawan Ardinsyah, Dedy Bonang Pamungkas Purbananda Cornelia Desiana Matani Cornelia Desiana Matani Deisyi, Yulita Febigrace Rangan Hastutie Noor Andriati Helda F. Bawekes Irma Yanti Linda Cahyani Linda Hutadjulu Linda Yuliani Hutadjulu Margaretha Barung Marice Waroi Meinarni Asnawi, Meinarni Nur Azija Fajriah Tulhijrah Kelilauw Orlando Marani Otniel Safkaur Pangayow, Bill J.C Ramadhan S.S Manafe Riyani Morin Shartika A. Kencana Siti Rofingatun Syaikul Falah Sylvia Christina Daat Tania Ivanna A. Tanto Wilberth Aiwoy Yohanes Cores Seralurin