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All Journal AKUNTABILITAS I-Finance Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Journal of Humanities and Social Studies @is The Best [Accounting Information System & Information Technology Business Enterprise] Kajian Akuntansi Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) Jurnal Penelitian Pendidikan Indonesia
Otniel Safkaur
Universitas Cenderawasih Jayapura
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The influence of internal control systems, information technology utilization and organizational commitment on the performance of local government institutions Safkaur, Otniel; Rombe, Lusianti; Bleskadit, Novalia H
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242388

Abstract

This study aims to determine the influence of the internal control system, the use of information technology, and organizational commitment to the performance of Jayapura City government agencies. This type of research is quantitative research using a causal associative design. The data analysis method used in this study is multiple regression analysis with the help of SPSS version 22. The population in the study was 23 OPDs within the jayapura city offices and agencies, the research samples were the Head of the Office/ Agency/ Secretary, the Head of the Planning and Reporting Program Subdivision, as well as staff with data sources obtained through the results of filling out questionnaires. Based on the results of the partial research conducted, it can be seen that the internal control system, the use of information technology and organizational commitment have a significant effect on the performance of government agencies. And simultaneously the internal control system, the use of information technology, and organizational commitment have a significant effect on the performance of government agencies.
Determinants Of The Timeliness Of Financial Reporting Of Banking Companies Listed On The BEI T Salle, Hesty; Munir, Muslimah S; Safkaur, Otniel
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.11680

Abstract

The purpose of this study was to analyse the effect of profitability, liquidity, , , leverageaudit and opinioncompany size on the timeliness of financial financial reporting in banking companies listed on the IDX in 2020 - 2022. The tested factors in this study are profitability measured using return on assets (ROA), liquidity measured using current ratio (CR), ), leverage measured using debt to equity ratio (DERaudit opinion measured using dummy , and variablescompany size measured using size (LN). This type of research is quantitative. The sample in this study were 45 banking companies listed on the IDX in 2020 - 2022. technique The sampling in this study was purposive sampling. tool the analytical used is multiple linear regression analysis. The results of the analysis can be concluded that: profitability affects the timeliness of financial reporting. Liquidity affects the timeliness of financial reporting, leverage has no effect on the timeliness of financial reporting. Audit opinion affects the timeliness of financial reporting. Company size affects the timeliness of financial reporting.
The influence of internal control systems, information technology utilization and organizational commitment on the performance of local government institutions Safkaur, Otniel; Rombe, Lusianti; Bleskadit, Novalia H
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242388

Abstract

This study aims to determine the influence of the internal control system, the use of information technology, and organizational commitment to the performance of Jayapura City government agencies. This type of research is quantitative research using a causal associative design. The data analysis method used in this study is multiple regression analysis with the help of SPSS version 22. The population in the study was 23 OPDs within the jayapura city offices and agencies, the research samples were the Head of the Office/ Agency/ Secretary, the Head of the Planning and Reporting Program Subdivision, as well as staff with data sources obtained through the results of filling out questionnaires. Based on the results of the partial research conducted, it can be seen that the internal control system, the use of information technology and organizational commitment have a significant effect on the performance of government agencies. And simultaneously the internal control system, the use of information technology, and organizational commitment have a significant effect on the performance of government agencies.
From Local to Global: Menembus Pasar Dunia Dari Kampung Sendiri Patty, Maria Apriyane; Karubaba, Christine Jois; Safkaur, Otniel; Siahay, Adolf Z.D.; Giovania, Gian; Mudassir, Annisa Fitriah; Sanggenafa, Nova Fida
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.10045

Abstract

Program pemberdayaan masyarakat melalui KKN Tematik Akuntansi Universitas Cenderawasih Tahun 2025 di Kampung Kwadeware, Distrik Waibu, Kabupaten Jayapura dilaksanakan pada 30 Juni 2025 sampai 4 Agustus 2025 dengan tema Menata Usaha, Merawat Alam dan tema kelompok From Local to Global: Menembus Pasar Dunia Dari Kampung Sendiri. Program ini bertujuan memperkuat kapasitas pelaku UMKM dan mitra pengelola kawasan melalui peningkatan literasi kewirausahaan, promosi dan pemasaran digital, penatausahaan keuangan, literasi digital berbasis Excel, serta penguatan tata kelola aset, sekaligus memperbaiki ekosistem pendukung pariwisata dan kebersihan lingkungan. Metode pelaksanaan menggunakan pendekatan partisipatif melalui observasi awal, perumusan masalah, pelaksanaan workshop tematik dan pendampingan, serta program pendukung berupa prasarana, infrastruktur, dan kegiatan lingkungan. Hasil pelaksanaan menunjukkan keterlibatan aktif pelaku UMKM dari tujuh kampung di Distrik Waibu dan mitra pengelola, dengan peningkatan pemahaman awal mengenai pengelolaan usaha, pencatatan keuangan sederhana termasuk perhitungan harga pokok penjualan, pemanfaatan media digital dan marketplace, penggunaan Microsoft Excel untuk pengolahan data dan pelaporan, serta praktik inventarisasi aset. Program pendukung menghasilkan luaran fisik berupa papan penunjuk arah menuju Bukit Yotoro, tempat sampah berbahan daur ulang, papan himbauan lingkungan dan ketertiban, revitalisasi gapura kawasan wisata, perbaikan akses jalan di Pulau Kwadeware, serta pembersihan dan pemilahan sampah yang terhubung dengan Bank Sampah. Temuan ini menegaskan bahwa integrasi penguatan kapasitas UMKM dengan perbaikan prasarana dan lingkungan merupakan strategi yang saling menguatkan untuk mendorong kemandirian ekonomi dan memperluas peluang pasar produk lokal. Keberlanjutan program memerlukan pendampingan pascapelatihan, penguatan penggerak lokal, serta monitoring penerapan pembukuan dan pemasaran digital secara berkala.
Co-Authors Aaron M. A. Simanjuntak Adolf Z. D. Siahay Aoron M. Simanjuntak Apriapollo Syafarudin Apriapollo Syafarudin Asmawati Asmawati Azwari, Peny Cahaya Bleskadit, Novalia H Dwi Luvira Oktavianingsih Dwi Yanti Fallah, Syaikhul Giovania, Gian Hastutie Noor Andriati Hertati Lesi Hertati*, Lesi Hesty Theresia Salle Inten Meutia Iriadi Iriadi Irlan Fery Irlan Fery Irlan Fery, Irlan Karubaba, Christine Jois Kodon, Klemens Lampung, Jasrinaldo Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lili Syafitri, Lili Lilis Puspitawati Lilis Puspitawati Lusianti Rombe Marlina Widiyanti, Marlina Meifida Ilyas Meifida Ilyas Meifida Ilyas Mgs Nazarudin Mudassir, Annisa Fitriah Munir, Muslimah S Nazarudin Nazarudin Novalia H Bleskadit Oktavianingsih, Dwi Luvira Paru, Sara Pascalina V. S Sesa Patabang, Angeliano Patrio Patty, Maria Apriyane RILLA GANTINO Risky Novan Ngutra Rochmawati Rombe, Lusianti Rr. Rina Antasari Sanggenafa, Nova Fida Syafarudin, Afriapollo T Salle, Hesty Wakerkwa, Rodika Wilberth Aiwoy