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All Journal JURNAL LENTERA BISNIS Economics and Digital Business Review JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Mariana Salosso
Universitas Caritas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH AKUNTABILITAS DAN PENGENDALIAN INTERNAL KEUANGAN TERHADAP KINERJA PEGAWAI PADA BPKAD PROVINSI PAPUA BARAT Dirk Swokabuy Urus; Maria Yertas; Mariana Salosso
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2339

Abstract

This study aims to analyze the partial and simultaneous effects of financial accountability and internal financial control on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of West Papua Province. The research employed a quantitative descriptive-associative approach with multiple linear regression analysis. Data were collected from 47 civil servant respondents using proportionate stratified random sampling from a total population of 88 civil servants through Likert-scale questionnaires. Results indicate that: (1) financial accountability has a positive and significant effect on employee performance (β=0.487, t=4.623, sig=0.000), (2) internal financial control has a positive and significant effect on employee performance (β=0.341, t=3.218, sig=0.002), (3) simultaneously both variables significantly affect employee performance (F=47.832, sig=0.000) with R²=0.682, meaning 68.2% of the variation in employee performance is explained by financial accountability and internal financial control. Financial accountability is the more dominant variable. This study underscores the importance of strengthening accountability systems, improving Government Internal Control System (SPIP) effectiveness, and building a work culture oriented toward transparency and accountability to sustainably enhance BPKAD employee performance.
The Influence of Discipline and Integrity on Employee Performance at the Regional Financial and Asset Management Agency of Arfak Mountains Regency Betty Mayor; Mariana Salosso
Economics and Digital Business Review Vol. 6 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Abstract

This research analyzes the effect of discipline and integrity on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Arfak Mountains Regency. In an era of government that emphasizes good governance, the performance of the state civil apparatus (ASN) is in the spotlight. BPKAD, an agency responsible for managing regional finances and assets, is required to have optimal performance. Discipline and integrity are believed to be important foundations in realizing the expected performance. This study aims to empirically examine the extent to which discipline and integrity affect employee performance at BPKAD of Arfak Mountains Regency. This research uses a quantitative approach with a survey method. The questionnaire was distributed to all BPKAD employees who became the research sample. The collected data were analyzed using multiple linear regression techniques to test the research hypothesis. The results of the study are expected to make a significant contribution to the development of human resource management (HRM) in the local government environment, especially in terms of increasing discipline and integrity to achieve better performance. In addition, this research is also expected to provide practical implications for BPKAD leaders in formulating effective policies and programs to improve employee discipline and integrity and to improve the effectiveness of regional financial and asset management. This research also considers the geographical and socio-cultural context of Arfak Mountains Regency that may affect the implementation of discipline and integrity in the work environment. Keywords: Discipline, Integrity, Employee Performance, Governance, Organisation
Pengaruh Kepatuhan Wajib Pajak Dan Pengelolaan Bahan Galian Golongan C Terhadap Optimalisasi Pendapatan Asli Daerah (Pad) Provinsi Papua Barat Since Damaryanan; Roberth Kurniawan Ruslak Hammar; Mariana Salosso
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.352

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan wajib pajak dan pengelolaan bahan galian golongan C terhadap optimalisasi Pendapatan Asli Daerah (PAD) Provinsi Papua Barat. Pendekatan kuantitatif dengan desain asosiatif kausal diterapkan menggunakan data campuran primer dan sekunder. Responden berjumlah 35 pegawai BAPENDA Provinsi Papua Barat yang dipilih melalui teknik sampling jenuh. Data dikumpulkan menggunakan kuesioner berskala Likert 1–5 dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kepatuhan wajib pajak berpengaruh positif dan signifikan terhadap optimalisasi PAD (β=0,588; t=5,777; p<0,05); pengelolaan galian C juga berpengaruh positif dan signifikan (β=0,266; t=2,808; p<0,05); dan secara simultan keduanya berpengaruh signifikan (F=26,883; p<0,05; R²=0,627). Optimalisasi PAD Papua Barat memerlukan peningkatan kepatuhan sukarela wajib pajak serta penguatan tata kelola penambangan dan retribusi galian C secara sistematis.
Pengaruh Kualitas Fasilitas, Kebersihan, dan Keamanan terhadap Tingkat Kenyamanan Pelanggan pada Garuda Futsal Manokwari Iriandi Palipus Manongga; Desi Suharnani Suharsono; Mariana Salosso
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.357

Abstract

Kenyamanan pelanggan merupakan faktor penentu keberhasilan usaha jasa olahraga yang semakin kompetitif, termasuk bisnis lapangan futsal. Penelitian ini menganalisis pengaruh kualitas fasilitas, kebersihan, dan keamanan, secara parsial maupun simultan, terhadap tingkat kenyamanan pelanggan Garuda Futsal Manokwari. Menggunakan pendekatan kuantitatif deskriptif asosiatif dengan regresi linear berganda, data dikumpulkan dari 80 responden melalui accidental sampling dengan kuesioner berskala Likert 1–5. Responden adalah pelanggan yang pernah menggunakan fasilitas Garuda Futsal Manokwari minimal satu kali dan berusia minimal 17 tahun. Hasil pengujian menunjukkan: (1) kualitas fasilitas berpengaruh positif dan signifikan terhadap kenyamanan pelanggan (β=0,412; t=4,873; sig=0,000); (2) kebersihan berpengaruh positif dan signifikan (β=0,358; t=4,214; sig=0,000); (3) keamanan berpengaruh positif dan signifikan (β=0,287; t=3,541; sig=0,001); (4) ketiga variabel secara simultan berpengaruh signifikan (F=76,483; sig=0,000) dengan R²=0,746. Kualitas fasilitas terbukti sebagai variabel paling dominan. Temuan ini menggarisbawahi perlunya pengelola Garuda Futsal Manokwari memprioritaskan perbaikan atap lapangan, peningkatan sanitasi toilet, penyempurnaan sistem keamanan, serta pemeliharaan fasilitas secara berkala sebagai strategi inti peningkatan kenyamanan pelanggan.
Co-Authors Betty Mayor Desi Suharnani Suharsono Dirk Swokabuy Urus Iriandi Palipus Manongga Maria Yertas Roberth Kurniawan Ruslak Hammar Since Damaryanan