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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Rumalatu, Gilbert Alvin
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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Hubungan Pengalaman Auditor dan Kompleksitas Klien terhadap Materialitas Audit: Pendekatan Kuantitatif Patty, Agustina Christina; Rumalatu, Gilbert Alvin
KINERJA Vol 22 No 2 (2025): Mei
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i2.15448

Abstract

Penelitian ini mengeksplorasi determinan materialitas audit melalui analisis korelasional antara pengalaman auditor dan kompleksitas klien menggunakan metodologi kuantitatif. Data sekunder dari 150 auditor dan klien dianalisis menggunakan statistik deskriptif dan korelasional. Temuan mengungkapkan bahwa auditor berpengalaman (>10 tahun) menerapkan materialitas konservatif 3,6%, kontras dengan auditor novice (<5 tahun) yang menetapkan 4,8%. Kompleksitas klien menunjukkan korelasi negatif terhadap materialitas, dengan entitas berkompleksitas tinggi memperoleh threshold 2,8% dibandingkan entitas sederhana 5,1%. Interaksi signifikan antara pengalaman auditor dan kompleksitas klien menghasilkan efek moderasi yang substansial (p<0,05). Auditor berpengalaman mendemonstrasikan adaptabilitas superior dalam menyesuaikan materialitas berdasarkan kompleksitas klien, sementara auditor novice menunjukkan pola penetapan yang relatif uniform. Penelitian ini berkontribusi terhadap pengembangan teori professional judgment dalam audit dan memberikan implikasi praktis untuk optimalisasi alokasi sumber daya audit serta pengembangan framework penetapan materialitas yang lebih komprehensif
Determinan Minat Kunjungan Wisata Berdasarkan Aksesibilitas, Fasilitas Pendukung Pariwisata & Norma Subyektif Rumalatu, Gilbert Alvin
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.v1.i2.p231-246

Abstract

The purpose of this study was to examine and analyze the impact of accessibility, tourism support facilities and subjective norms on interest in tourist visits at Ora Beach and Banda Island. The population in this study were all tourists who visited 2 tourist sites in Central Maluku Regency, namely Ora Beach and Banda Island. Based on the character inherent in the population, the sampling method used is non-probability sampling through purposive sampling technique with a final sample size of 62 tourists. Testing research data begins with testing research instruments (validity and reliability tests), testing classical assumptions followed by testing multiple linear regression analysis. The results showed that accessibility, tourism supporting facilities and subjective norms were proven to have a positive and significant effect on the interest in tourist visits on Ora Beach and Banda Island. This can be proven through the regression coefficient of accessibility, tourism supporting facilities and subjective norms which, if an increase, will be followed by an increase in interest in tourist visits. Thus it can be said that the increase in the value of accessibility, tourism support facilities and subjective norms will encourage an increase in interest in tourist visits on Ora Beach and Banda Island.
Dampak Insentif, Desentraliasi dan Sistim Pengendalian Internal Terhadap Kinerja Pegawai Rumalatu, Gilbert Alvin; Waelauruw, Anthoneta Telsy
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.v2.i1.p21-36

Abstract

Abstract This study aims to test and analyze intensive, decentralization effect and intern government control system to employee performance in Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. Population from the research is from all employees In Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. It takes 46 respondent from the government employees and salaries employees. Data collection is done with a direct survey with census method as a sample gathering method. Hypothesis testing empirically using a Multiple Liniear Regression. The research result shows that intensive is proven positive and significant effect employee performance. This mean if the intensive is raise or getting better have a good effect to employee performances. Decentralization is proven positive and significant to employee performance and this mean that authority delegation and the responsible are not did not go well on employee performance. Further intern control is proven positive and significant effect to employee performance. Which it’s mean if the government control system runs well then it will effect indirectly to employee performance goes better. Keywords ; Intensive, Decentralization, Government Internal Control System, Performance
Co-Authors Agustina Christina Patty Waelauruw, Anthoneta Telsy