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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

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

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.

The influence of internal control systems, information technology utilization and organizational commitment on the performance of local government institutions Otniel Safkaur; Lusianti Rombe; Novalia H Bleskadit
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

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.

Peran Moderasi Partisipasi Masyarakat Pada Pengaruh Kompetensi Pengelola, Sistem Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Kampung Eva Warninda; Otniel Safkaur; Dhyta M Nababan
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5612

This study analyzes the influence of managerial competence, internal control systems, and the utilization of information technology on the accountability of village fund management, as well as the moderating role of community participation in Arso Barat District, Keerom Regency. The research used a quantitative approach with a survey method, distributing questionnaires to 36 respondents, and data were analyzed using SmartPLS 4. The results show that managerial competence and information technology utilization do not have a significant effect on accountability, while internal control systems have a positive and significant effect. Community participation does not moderate the relationships among these variables. This study recommends strengthening internal control systems, enhancing the technical competence of village officials, and empowering communities to encourage greater participation in supervising village fund management.

Determinants Of The Timeliness Of Financial Reporting Of Banking Companies Listed On The BEI Hesty T Salle; Muslimah S Munir; Otniel Safkaur
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

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.

Path modeling and geospatial analysis of ESG implementation among forest-based SMES in Jayapura Pangayow, Bill; Safkaur, Otniel; Matani, Cornelia; Karoma, Yulianti; Salle, Hesti; Mudassir, Annisa Fitriah; Pedroso, Maybelyn
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.29940

Research aims: This study examines the effect of Ownership Commitment (OC) on Environmental, Social, and Governance (ESG) implementation among forest-based SMEs in Jayapura by testing the moderating roles of Stakeholder Expectation (SE) and Regulation Threat (RT), while mapping the spatial distribution of ESG performance.Design/Methodology/Approach: A quantitative, explanatory, cross-sectional design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS. Primary data were collected through structured questionnaires from 58 forest-based SMEs in Jayapura City and Regency. GPS Map Camera was used to capture firm coordinates, and spatial analysis was conducted in R using the sf and leaflet packages.Research findings: Ownership Commitment significantly enhances ESG implementation. Regulation Threat positively moderates the OC–ESG relationship, whereas Stakeholder Expectation weakens it. The model explains 24% of the variance in ESG implementation. Spatial analysis identifies higher ESG performance along the Abepura–Waena–Sentani corridor, while semi-peripheral and coastal areas such as Holtekamp, Koya Barat, and Koya Timur exhibit relatively lower performance.Theoretical contribution/Originality: The study integrates stewardship, institutional, and stakeholder theories within a spatially informed framework by combining PLS-SEM with geospatial analysis.Practitioner/Policy implication: Findings support location-specific ESG policies, stronger ownership commitment, and balanced regulatory and stakeholder interventions.Research limitations/Implications: Limitations include the cross-sectional design, region-specific sample, and reliance on self-reported ESG measures.

From Local to Global: Menembus Pasar Dunia Dari Kampung Sendiri Maria Apriyane Patty; Christine Jois Karubaba; Otniel Safkaur; Adolf Z.D. Siahay; Gian Giovania; Annisa Fitriah Mudassir; Nova Fida Sanggenafa
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

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.

Penguatan Strategi Pemasaran, Inovasi Produk Dan Pengelolaan Keuangan Bagi Pelaku Usaha Mikro Di Kampung Kwadeware Ulfah Rizky Muslimin; Otniel Safkaur; Rizka Aisyah Nurjannah; Christine Jois Karubaba
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): 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.v7i2.11836

Usaha mikro berperan penting dalam meningkatkan pendapatan keluarga, menciptakan lapangan kerja, dan menggerakkan perekonomian masyarakat perdesaan. Kampung Kwadeware, Distrik Waibu, Kabupaten Jayapura, memiliki potensi usaha berbasis sumber daya lokal, seperti minyak kelapa murni atau Virgin Coconut Oil (VCO), keripik keladi, hasil pertanian, serta kerajinan tas dan dompet rajut. Namun, pelaku usaha masih menghadapi keterbatasan dalam pemasaran, pengembangan produk, dan pengelolaan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pelaku usaha mikro melalui penguatan pemasaran digital, inovasi produk, dan pengelolaan keuangan sederhana. Kegiatan diikuti oleh lebih dari 20 pelaku usaha dengan menggunakan pendekatan partisipatif melalui observasi, wawancara, edukasi, demonstrasi, praktik langsung, pendampingan, serta monitoring dan evaluasi deskriptif. Pendampingan pemasaran mencakup pemanfaatan Facebook dan Instagram, pencantuman lokasi usaha pada Google Maps, serta penyusunan katalog produk. Penguatan inovasi dilakukan melalui perbaikan tampilan, informasi, variasi, dan nilai tambah produk, sedangkan pendampingan keuangan difokuskan pada pemisahan keuangan usaha dan pribadi serta pencatatan pemasukan dan pengeluaran. Hasil kegiatan menunjukkan tersedianya media pemasaran digital, lokasi usaha pada Google Maps, dan katalog produk yang dapat digunakan oleh mitra. Peserta juga memperoleh pemahaman mengenai pengembangan produk dan pencatatan keuangan sederhana. Kegiatan ini menunjukkan bahwa pendampingan partisipatif dan berbasis praktik dapat mendukung kesiapan pelaku usaha dalam mengelola dan mengembangkan usahanya secara lebih mandiri dan berkelanjutan.

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