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All Journal Future : Jurnal Manajemen dan Akuntansi JABE (Journal of Accounting and Business Education) JAKED Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal

Yohanes Cores Seralurin

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 3589243

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

Published : 8 Documents Claim Missing Document

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Articles

Abnormal Return Sekitar Gejolak Timur Tengah Pada Bursa Efek Indonesia; Studi Peristiwa Berbasis Data Intraday Seralurin, Yohanes Cores
Future : Jurnal Manajemen dan Akuntansi Vol 3, No 2: Maret (2016)
Publisher : Universitas Yapis Papua

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

Penelitian ini adalah studi peristiwa berbasis data intraday. Peneliti mengamati peristiwa penutupan Bursa Efek Indonesia yang terjadi pada 8 Oktober 2008. Dalam penelitian peneliti menguji apakah terdapat perbedaan abnormal return sebelum dan sesudah peristiwa dan apakah terdapat abnormal return di setiap periode 30 menitan pada periode peristiwa. Peneliti menggunakan data intraday harga saham per 30 menitan untuk menghitung return 30 menitan. Periode estimasi yang digunakan dalam penelitian ini sebanyak 200 periode 30 menitan dan periode peristiwa yang digunakan sebanyak 53 peride 30 menitan. Sample penelitian menggunakan 37 perusahaan yang masuk dalam indeks LQ 45. One sample t-test dan paired sample t-test digunakan untuk menguji hipotesis pertama dan kedua. Hasilnya peneliti menemukan terdapat perbedaan abnormal return sebelum dan sesudah peristiwa dan terdapat abnormal return disekitar peristiwa penutupan Bursa Efek Indonesia 8 Oktober 2008. Pada periode peristiwa, abnormal return lebih sering terjadi sebelum peristiwa terjadi dan tidak terdapat pola tertentu. Peneliti berpendapat hal ini disebabkan karena transaksi di bursa didasarkan pada kepanikan pelaku pasar akibat tekanan jual yang tinggi. Â Kata Kunci: Event Study, Abnormal Return, Intraday Data

Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development Yohanes Cores Seralurin; Paulus K. Allolayuk; Muhamad Yamin Noch; Victor Pattiasina; Eduard Yahannis Tamaela
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.16681

This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura City, Jayapura Regency, Keerom Regency, and Sarmi Regency). The research samples were collected using a purposive sampling technique. The collected data were the processed using the Moderated Regression Analysis (MRA) technique. The results showed that locus of control had a significant effect on inspectorate internal auditor performance. Task complexity had a negative effect on internal auditor performance. Organizational commitment did not affect internal auditor performance. Papuan culture-based development moderated the effect of locus of control on internal auditor performance. Papuan culture-based development did not moderate the effect of task complexity on internal auditor performance, and traditional Papuan culture based-development did not moderate the effect of organizational commitment on internal auditor performance. The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance

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

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

PENGARUH SANKSI PERPAJAKAN, KESADARAN PERPAJAKAN, PELAYANAN FISKUS DAN TINGKAT PEMAHAMAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Alfredo Johan Qui; Linda Yuliani Hutadjulu; Yohanes Cores Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 1 (2021): Mei
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Tax Sanctions, Tax Awareness, Fiscus Service and level of understanding are one of the factors that affect Taxpayer Compliance, so it needs to be improved. The purpose of this study was to determine the effect of tax sanctions, tax awareness, Fiscus Services and the level of understanding of taxpayer compliance. The data collection technique used in this research is to use a questionnaire with a total of 100 respondents as individual taxpayers. The population in this study is an individual taxpayer in the city of Jayapura. Data analysis in this study was carried out causatively, using multiple linear regression statistical tools with the help of IBM SPSS 25 software. This was to determine the description of the variables of Tax Sanctions, Tax Awareness, Fiscal Services and Level of Understanding of Individual Taxpayer Compliance. The results of this study prove that there is a significant influence between the variables of Tax Sanctions and Fiscal Services. Meanwhile, the Awareness and Understanding Level variables have no significant effect on taxpayer compliance.

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

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 Sosialisasi Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi di KPP Pratama Kota Jayapura) Julian Toyang Kbarek; Linda Y. Hutadjulu; Yohanes C. Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the effect of tax socialization and tax service quality on taxpayer compliance with tax knowledge as an intervening variable. Case study on individual taxpayers at KPP Pratama Papua, Jayapura City.This research was conducted at the KPP Pratama Papua office, in Jayapura City. Collecting data in this study using a questionnaire distributed to individual taxpayers registered at the KPP Pratama Jayapura City. The sampling technique used in this research is purposive sampling. The number of research samples taken were 99 respondents. The data analysis technique uses Partial Least Square (PLS) using Smart PLS 3.0 software.Based on the results of research using Smart PLS as a test tool, it shows that the tax socialization variable has a direct significant effect on tax knowledge. The variable of tax service quality has no direct significant effect on tax knowledge. The taxation socialization variable has no direct significant effect on taxpayer compliance. The variable of tax service quality has no direct significant effect on taxpayer compliance. Tax knowledge variable has a significant effect on taxpayer compliance. The variable knowledge of taxation can have an indirect effect on the socialization of taxation on taxpayer compliance. The variable of tax knowledge can have an indirect effect on the quality of tax services on taxpayer compliance.

Pelatihan Literasi Keuangan Dan Investasi Bagi Masyarakat Kampung Warna-Warni Yoboi Yohanes Cores Seralurin; Ulfah Rizky Muslimin
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.v5i2.2538

This company performance analysis training using technical analysis with the number of participants about 50 persons, which all the participants are from Yoboi village and people around Sentani lake. This training are conducted with the Investment Gallery of Indonesia Stock Exchange, University of Cenderawasih to introduce stock investment in the capital market to the community or indigenous Papuans. Basic things about stock investment, the benefits and risks of stock investment, also training and mentoring for stock investment are the references in educational activities in the stock village. However, it must be acknowledged that there are technical obstacles such as adequate internet and cellphones, as well as understanding the use of applications which are serious problems. Therefore, training and mentoring are needed gradually, not only in theory, but also with direct practice

Pengaruh Penerapan E-Faktur Dan E-SPT Pajak Pertambahan Nilai (PPN) Terhadap Kepatuhan Pengusaha Kena Pajak Yang Terdaftar Di KPP Pratama Jayapura Yose Maria Fabiola Da Liing; Paulus K. Allolayuk; Yohanes C Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3524

This research aims to provide empirical evidence of the influence of implementing e-invoices and e-SPT Value Added Tax (VAT) on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura. Data collection in this research used a questionnaire distributed directly to Taxable Entrepreneurs (PKP) registered at KPP Pratama Jayapura. The sampling technique used in this research was purposive sampling with a total of 73 respondents taken. The data analysis method used in this research is a survey method by giving a number of questionnaires to taxable entrepreneurs at KPP Pratama Jayapura which are then analyzed with the help of SPSS 25. Based on the tests carried out, the research results show that, partially the implementation of E-invoicing has a significant effect on the compliance of taxable entrepreneurs, and the E-SPT Value Added Tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered at KPP Pratama Jayapura while simultaneously (together) the implementation of E-invoices and E-SPT value added tax (VAT) has a significant effect on the compliance of taxable entrepreneurs registered with KPP Pratama Jayapura.

Co-Authors Aaron M. A. Simanjuntak Alfredo Johan Qui Eduard Yohannis Tamaela Febigrace Rangan Julian Toyang Kbarek Linda Yuliani Hutadjulu Muhamad Yamin Noch Orlando Marani Paulus K. Allo Layuk Ulfah Rizky Muslimin Victor Pattiasina Yendra Yendra, - Yose Maria Fabiola Da Liing

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