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All Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Tanihatu, Arthur Reinaldo
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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A Review of Budget Resources and Expenditures at the Department of Cooperatives and Micro, Small, and Medium Enterprises (MMSMEs) Enterprises Nusalelu , Rosdiana; Tanihatu, Arthur Reinaldo; Tehuayo, Dirk Berly
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v6.i2.p430-443

Abstract

This study examines the comparison between budget realization and budget allocation at the Cooperatives and Small and Medium Enterprises Service of Central Maluku Regency for the fiscal years 2021–2023. Data were collected through interviews and observations of budget sources and realization reports. The findings indicate that the budget is sourced from the Regional Revenue and Expenditure Budget (APBD), with notable discrepancies between allocation and realization each year. In 2021, the realization reached 94.21% of the allocated IDR 5.93 billion; in 2022, it was 97.61% of IDR 8.90 billion; and in 2023, it was 86.93% of IDR 14.41 billion. Overall, the budget allocation showed an upward trend each year, in line with economic development.
Etika Auditor Sebagai Variabel Moderasi pada Pengaruh Kompetensi, Independensi dan Moral Reasoning Terhadap Kualitas Audit Tehuayo, Dirk Berly; Tanihatu, Arthur Reinaldo
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p503-517

Abstract

The research aims to empirically test the competency, independence and moral reasoning of auditors on audit quality with auditor ethics as a moderating variable at the Representative BPKP of maluku province. The sample in this study were all auditors who worked at the Maluku Province Representative Financial and Development Supervisory Agency, totaling 60 auditors using a questionnaires survey method and measured using a likert scale. The number of questionnaires distributed was 60 questionnaires, and 56 questionnaires were returned. The results of this research show that partially, competency, independence, and moral reasoning have a positive effect on audit quality. Tests using Moderated Repression Analysis (MRA) show that auditor ethics are able to moderate the relationship between competence, independence and moral reasoning and audit quality.
Co-Authors Nusalelu , Rosdiana Tehuayo, Dirk Berly