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All Journal Cakrawala Management Business Journal ACE : Accounting Research Journal Lensa Ekonomi Amkop Management Accounting Review (AMAR)
Sudarwadi, Hustianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PRAKTIK POLITICAL WILLINGNESS DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PUBLIK Sudarwadi, Hustianto; Parastri, Desirianingsih; Narwawan, Destri
Cakrawala Management Business Journal Vol 7 No 2 (2024): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v7i2.348

Abstract

The research aims to determine the achievement of political willingness practices in implementing accrual-based accounting in the public sector. This research was conducted at the Regional Secretariat of Manokwari Regency. The type research used is qualitative research based on an interpretive paradigm. Data collection in this research was direct interviews with informants. This research data analysis method uses interpretive analysis to test the validity of the data based on data triangulation and theory triangulation. The results of this research indicate that the Regency Manokwari Regional Secretariat has implemented accrual-based accounting in accordance with Government Regulation Number 71 Of 2010 Concerning Accrual-Based Government Accounting Standards. The practices of political willingness has a positive impact on the preparation of government financial reports. The achievement of the practice of political willingness in implementing accrual-based accounting at the Regional Secretariat Of Manokwari Regency is measured by several indicators, namely initiative, priority, mobilization of political support, law enforcement and business sustainability so as to produce quality financial reports that are transparent and accountable.
Analysis of the Impact of Rights Issue Announcements on the Stock Returns of Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023 Pujiyasari, Winda; Sudarwadi, Hustianto; Simanjuntak, Verawati
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2683

Abstract

This study aims to determine whether there is a difference in the average stock return before and after the announcement of a rights issue in companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2023. The primary focus of this study is to examine the market reaction to corporate information in the form of new share issuance through the rights issue mechanism, as well as to assess the extent to which this event affects investors' perceptions of the company's performance. This study employs a quantitative approach, utilizing a parametric Paired Sample T-Test to examine the difference in average stock returns before and after the announcement of a rights issue. The research sample consists of 42 companies that conducted a rights issue during the 2020–2023 period. The observation period used was five days before and five days after the announcement of the rights issue. The results indicate a difference in average stock returns before and after the announcement of the rights issue; however, this difference is not statistically significant. This finding suggests that the market does not respond substantially to the announcement of a rights issue, indicating that a rights issue does not provide a strong signal to investors. This contradicts the prediction of signal theory, which expects a positive reaction from investors to corporate information. This study has implications for investors to be more cautious in evaluating corporate information, and for companies to enhance transparency and communicate the objectives of the rights issue strategically to form positive market perceptions.
EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MANOKWARI Mallisa, Mini Susi; Sudarwadi, Hustianto; Mamoribo, Yubelina Y. H.
Cakrawala Management Business Journal Vol 6 No 2 (2023): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v6i2.297

Abstract

This research aims to determine the level of efficiency, effectiveness and contribution of Urban and Rural Land and Building Tax (PBB-P2) to Original Regional Income (PAD) revenues in Manokwari Regency in 2018-2021. The method used in this research is a quantitative descriptive approach. The results of this research conclude that the efficiency level of PBB-P2 revenue in Manokwari Regency from 2018-2021 was very efficient, then the level of effectiveness of PBB-P2 revenue in 2018-2021 experienced insignificant fluctuations or fluctuated with an average percentage of 108. 99% with very effective criteria and the level of contribution of PBB-P2 revenue to Manokwari Regency's PAD in 2018-2021 shows the criteria value is very low with an average percentage of 6.05%, the level of contribution is decreasing every year, this is because the realization of PAD is always increases every year, but the realization of PBB-P2 is fluctuating. Keywords: Land and Building Tax, Regional Original Income, Tax Contribution
Analisis Akuntabilitas Distribusi dan Bantuan Sosial Sudarwadi, Hustianto; Yarangga, Hilda Christine; Werimon, Simson Christine
Lensa Ekonomi Vol 18 No 01 (2024): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/lensa.v18i01.364

Abstract

The aim of this research is to determine the mechanism for planning, implementing and administering monitoring and evaluating the distribution of Social Assistance Funds in Manokwari Regency. Second, to determine the factors inhibiting the planning, implementation and administration, monitoring and evaluation of the distribution of Social Assistance Funds in Manokwari Regency. The sampling technique used was purposive sampling. The research results show that the Beneficiary Families (KPM) of the Social Assistance Program in Manokwari Regency in West Manokwari District with a satisfaction level percentage of 85.71% seen from the assessment of service, distribution, amount received and period of receipt, while 1 (one) KPM with a percentage of 14.29% dissatisfied with the service, distribution, amount received and time period received. The Social Assistance Organizer is seen from 4 (four) aspects of Accountability namely: planning, distribution, accountability and Monitoring Evaluation with the percentage level of conformity to the Accountability aspect is 100% for the Social Service, while for the East Manokwari District Office the percentage level of conformity is 50% seen from 2 (two) aspects of accountability, namely: planning and distribution have not been implemented optimally and well. Data verification has not been carried out optimally by District Social Welfare Workers so that the distribution process is not on target.
Analisis Akuntansi Persediaan Berdasarkan PSAP No 05 Tahun 2010 Pada Kantor Perwakilan BKKBN Provinsi Papua Barat Simanjuntak, Verawati; Parastri, Desirianingsih Haryati; Sudarwadi, Hustianto
ACE: Accounting Research Journal Vol 3 No 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The Representative Office of the National Population and Family Planning Board (i.e. BKKBN) in West Papua is a government agency dedicated to managing population growth within the West Papua Province. At the BKKBN Representative Office, there are two types of supplies: office stationery for internal use and supplies distributed to the community.The aim of this research is to analyze the accounting standards at The National Population and Family Planning Board Representative Office of West Papua and evaluate their conformity with PSAP No. 05 of 2010 regarding inventory management at the West Papua Province BKKBN Representative Office. This research employs descriptive qualitative methods, utilizing data from the 2010 Financial Report and interviews. The results of this research include the classification of supplies at the West Papua Province BKKBN Representative Office, consisting of stationery and medicine supplies designated for distribution to the community. Inventory recognition at the West Papua Province BKKBN Representative Office occurs upon the arrival of goods at the warehouse. Inventory calculations follow the FIFO method. Expenses related to inventory usage are documented as inventory expenses in the Operational Report. Additionally, disclosures regarding damaged or defective goods are included in the notes to financial reports, and inventory measurement policies are also detailed within these notes. The inventory accounting procedures at the West Papua Province BKKBN Representative Office, including classification, recognition, measurement, inventory expenses, and disclosure, align with PSAP No. 05 regarding Inventory. Keywords: PSAP 05, Inventory Accounting, BKKBN ABSTRAK Kantor Perwakilan BKKBN Provinsi Papua adalah instansi pemerintah yang bergerak dalam bidang pelayanan dalam menanggulangi meedaknya penduduk di Provinsi Papua Barat. Pada Kantor Perwakilan BKKBN terdapat dua jenis persediaan, yaitu Persediaan ATK dan Persediaan yang diserahkan kepada Masyarakat. Tujuan pernelitian ini untuk menganalisis penerapan akuntansi persediaan di Kantor Perwakilan BKKBN Provinsi Papua Barat dan menganalisis kesesuaian penerapan akuntansi persediaan di Kantor Perwakilan BKKBN Provinsi Papua Barat dengan PSAP No. 05 Tahun 2010 tentang Persediaan. Penelitian ini menggunakan metode kualitatif deskriptif. Jenis data menggunakan Laporan Keuangan tahun 2010 dan wawancara. Hasil penelitian ini Klasifikasi persediaan pada Kantor Perwakilan BKKBN Provinsi Papua Barat berupa persediaan ATK dan Persediaan 0bat-obatan yang akan diserahkan ke masyarakat. Pengakuan persediaan pada Kantor Perwakilan BKKBN Provinsi Papua Barat dapat diakui apabila barang sudah sampai di gudang. Perhitungan persediaan menggunakan metode FIFO. Untuk beban persediaan yang sudah digunakan dicatat sebagai beban persediaan pada Laporan Operasional. Sedangkan untuk pengungkapan pada untuk barang yang rusak atau cacat dicantumkan pada CaLK dan untk kebijakan pengukuran persedian dicantumkan pada CaLK. Penerapan akuntansi persediaan pada Kantor Perwakilan BKKBN Provinsi Papua Barat untuk Klasifikasi, Pengakuan, Pengukuran, Beban Persediaan, dan pengungkapan persediaan sudah sesuai dengan PSAP No.05 tentang Persediaan. Kata Kunci: PSAP 05, Akuntansi Persediaan, BKKBN
Dampak Peristiwa Pandemi Covid-19 Terhadap Saham Pada Indeks Sektor Barang Konsumen Primer Di Bursa Efek Indonesia Rohiem, Ahmad Takhrizur; Simanjuntak, Verawati; Sudarwadi, Hustianto
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to examine the impact of the COVID-19 pandemic on the stock market in the consumer non-cyclical. sector index on the Indonesia Stock Exchange. The method used is an event study to calculate the difference in average abnormal returns before and after the announcement of the first case of COVID-19 in Indonesia. The data used are 90 days before and 90 days after the event. The Wilcoxon signed-rank test shows that there is a significant difference in average abnormal returns before and after the announcement of the first case of COVID-19 in the index of the consumer non-cyclical sector on the Indonesia Stock Exchange. Keywords: COVID-19; Event study; Abnormal return ABSTRAK Penelitian ini bertujuan untuk mengkaji dampak pandemi COVID-19 terhadap pasar saham dalam indeks sektor barang konsumen primer di Bursa Efek Indonesia. Metode yang digunakan adalah studi peristiwa untuk menghitung perbedaan rata-rata return tak normal sebelum dan sesudah pengumuman kasus pertama COVID-19 di Indonesia. Data yang digunakan adalah 90 hari sebelum dan 90 hari sesudah peristiwa. Hasil uji wilcoxon signed rank-test menunjukkan terdapat perbedaan rata-rata return tak normal yang signifikan sebelum dan sesudah pengumuman kasus pertama COVID-19 dalam indeks sektor barang konsumen primer di Bursa Efek Indonesia. Kata kunci: COVID-19; Studi peristiwa; Return tak normal
Kontribusi Retribusi Pantai Yen Beba Terhadap Pendapatan Asli Daerah Kabupaten Manokwari Sudarwadi, Hustianto; Baransano, Siti R.N; Werimon, Simson
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to analyze the effectiveness and contribution of tourism object retribution at Yen Beba Pasir Putih Beach to the Regional Original Revenue (PAD) of Manokwari Regency during the period 2022–2024. The research employs a qualitative descriptive approach, with data collection techniques including interviews, observations, and documentation conducted at the Department of Tourism, Creative Economy and Culture, the Regional Revenue Agency, and the management of the tourism object. The results indicate that the effectiveness level of tourism object retribution increased annually, reaching 7% in 2022, 40% in 2023, and 120% in 2024, which reflects an improvement in retribution management performance. However, the contribution of tourism object retribution to PAD remains very small, accounting for only 0.07% in 2022, 0.52% in 2023, and 2.16% in 2024. Therefore, it has not yet made a significant contribution to the Regional Original Revenue of Manokwari Regency. The increase in effectiveness was influenced by the growth in the number of visitors, from 23,259 people in 2022 to 38,958 people in 2024, as well as improvements in tourism facilities. Nevertheless, to strengthen the tourism sector as a more substantial source of PAD, it is necessary to enhance regulatory frameworks, improve infrastructure and facilities, intensify promotion efforts, and encourage active community participation. Keywords: Retribution, Effectiveness, Contribution, Regional Original Revenue. ABSTRAK Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi retribusi obyek wisata Pantai Yen Beba Pasir Putih terhadap Pendapatan Asli Daerah (PAD) Kabupaten Manokwari pada periode 2022-2024. Metode yang digunakan adalah pendekatan deskriptif kualitatif, dengan Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi pada Dinas Pariwisata Ekonomi Kreatif dan Kebudayaan, Badan Pendapatan Daerah, serta pengelola obyek wisata. Hasil penelitian menunjukkan bahwa tingkat efektivitas retribusi obyek wisata mengalami peningkatan dari tahun ke tahun, yaitu 7% pada 2022, 40% pada 2023, 120% pada 2024, yang berarti kinerja pengelolaan retribusi semakin baik. Namun demikian, kontribusi retribusi terhadap PAD masih tergolong sangat kecil, yakni hanya 0,07% pada 2022, 0,52% pada 2023, dan 2,16% pada 2024, sehingga belum mampu memberikan sumbangan signifikan bagi PAD Kabupaten Manokwari. Peningkatan efektivitas ini dipengaruhi oleh meningkatnya jumlah dari 23.259 orang pada 2022 menjadi 38.958 orang pada 2024 serta adanya perbaikan fasilitas wisata. Meskipun demikian, untuk menjadikan sektor pariwisata sebagai sumber PAD yang lebih besar, diperlukan penguatan regulasi, peningkatan sarana prasarana, promosi serta partisipasi aktif masyarakat. Kata Kunci: Retribusi, Efektivitas, Kontribusi, Pendapatan Asli Daerah.
The Effect of Public Accountability, Employee Performance, Supervision, and Legislation on the Quality of Financial Reports in Preventing Fraud (A Study of the West Papua Provincial BPKAD Office) Sudarwadi, Hustianto; Ijo, Evaristus Yohanes Andry Jaya; Sumari, Jenita; Sudarwadi, Dirarini
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3398

Abstract

This study aims to analyze the effect of public accountability, employee performance, supervision, and legislation on the quality of financial reports in preventing fraud at the Regional Financial and Asset Management Agency (BPKAD) of West Papua Province. This study uses a quantitative approach with a questionnaire survey of BPKAD employees. The data were analyzed using multiple linear regression preceded by validity, reliability, and classical assumption tests to ensure the model's feasibility. The results show that public accountability and employee performance do not significantly affect the quality of financial statements in the context of fraud prevention. Conversely, supervision and compliance with laws and regulations have a significant and positive effect on the quality of financial statements. Simultaneously, these four variables contribute to the production of more reliable financial reports, thereby enhancing fraud prevention. These findings emphasize the importance of strengthening the functions of supervision and regulatory compliance in regional financial management, accompanied by capacity-building for officials and the reinforcement of a culture of integrity, so that financial reports not only meet formal compliance requirements but also reflect integrity. However, they are also effective tools for public accountability and fraud prevention.
Co-Authors Baransano, Siti R.N Ijo, Evaristus Yohanes Andry Jaya Mallisa, Mini Susi Mamoribo, Yubelina Y. H. Narwawan, Destri Parastri, Desirianingsih Parastri, Desirianingsih Haryati Pujiyasari, Winda Rohiem, Ahmad Takhrizur Simanjuntak, Verawati Simson Werimon Sudarwadi, Dirarini Sumari, Jenita Werimon, Simson Christine Yarangga, Hilda Christine