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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Akuntansi, Audit dan Aset (AAA)
Fallah, Syaikhul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN KOMITMEN PIMPINAN TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA SKPD DI KABUPATEN KEEROM Siahaan, Gunung Hasian; Fallah, Syaikhul; Bharanti, B. Elitha
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.524 KB) | DOI: 10.52062/jurnal_aaa.v1i1.4

Abstract

Presentation and accessibility of financial statement is influenced by accountability and commitment of management in managing SKPDs’ finances, which also affecting the audit opinion that reflect how well finance of a local government has been managed. The purpose of this study is to examine and analyze the influence of financial statement presentation, accessibility of financial statements and management commitment regarding transparency of financial management at SKPDs in Keerom Regency. Population of this research is around 56 with 94 respondents which categorized as Head of SKPDs and the Expenditure Treasurer on each SKPD that all are assembled as the sample of this study. Then, a random sampling method is constructed as a sample method in conduncting this research. The data collection is done by conducting a survey. While, hypothesis analysis in this study is empirically tested by using Multiple Regression Analysis. This paper find that the area of financial statement presentation has a positive and significant impact on the transparency of management of the Regional Financial reports. While, accessibility of local financial statement has not affect to the transparency of financial management in Keerom Regency. The results also indicate that the leadership commitment has a significant and positive effect on the transparency of financial management in Keerom Regency.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA (ASN) UNTUK MELAKUKAN TINDAKAN WHISTLE-BLOWING PADA PEMDA PROPINSI PAPUA Wakerkwa, Rodika; Fallah, Syaikhul; Safkaur, Otniel
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (951.605 KB) | DOI: 10.52062/jurnal_aaa.v1i1.5

Abstract

This study examines factors affecting the interest of state civil servants to undertake whistle-blowing action on local governments of Papua Province. The population in this study is the State Civil Servants (ASN) on local governments of Papua Province, with 120 number of people as sample in this research. Multiple regression analysis techniques is used to analysis, discuss and testing the hypothesis from the data collection. This research find that variabel of organization commitment has a significant and negative effect on the interest of state civil servants to undertake Whistle Blowing action. Thus it can be explained that, in high and low commitment of organzation environment which dominated by employees at SKPDs in government of Jayapura city that have lowered interest to undertake Whistle Blowing action. Then, varibale of Attitude has a significant effect on the Interest of Whistle Blowing action, which the attitude of the existing employees will increase the interest to Blow the Whistle at the SKPDs’ employees in the government of Jayapura city. Similarly, Personal Cost variabel has a significant affect on the interest of state civil servants to attempt a Whistle Blowing action, it can be seen that when there is a sufficient personal cost in the employees of SKPD in the government of Jayapura city, it will increase the interest in Blowing the Whistle. While, the degree of seriousness also has a significant influence on the employees to attempt a Whistle Blowing interest. This means that the increasing interest in Blowing Whistle among employees are required to enhance the degree of seriousness in conducting Interest of Blowing a Whistle at SKPD in the government of Jayapura city.
ANALISIS EFEKTIVITAS PENGELOLAAN KEUANGAN DAN KINERJA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN KEEROM Devina Petrina; Mollet, Julius Ary; Fallah, Syaikhul
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 3 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The effectiveness of government financial management is one of the most important things in setting the priorities of a country's social and economic development. To minimize weaknesses in public services, the government began to increase the use of technology in its services. One of the programs is in the form of one-stop integrated services. This study aims to analyze, test and measure the performance of the Investment Office and One-Stop Integrated Services using the Balance Scorecard Method. This type of research is quantitative descriptive research. The sample in this study was 40 employees and 60 community respondents who made permits at the Investment Office and One-Stop Integrated Services of Keerom Regency, which were taken using a simple random sampling technique. The data collection method is carried out through the distribution of questionnaires, observations, and documentation. The data that has been collected is then tested for validity through validity tests and reliability tests. The results of the study using the balance scorecard method showed that the Effectiveness of Financial Management in DPMPTSP Keerom Regency based on the financial perspective showed "good". Performance Measurement at DPMPTSP Keerom Regency I’n terms of finance for the period 2021 to 2022 shows the value of the economic ratio which is classified as "good". The Internal Process perspective shows "good" performance, the growth and learning perspective shows the "excellent" category, and the customer perspective shows "excellent". Overall, the performance of DPMPTSP Keerom Regency is considered "good" and has shown its commitment to continue to improve the quality of service to the community to the maximum. Keywords: analysis; effectiveness; financial management; performance; balance score card
Co-Authors Bharanti, B. Elitha Devina Petrina Mollet, Julius Ary Otniel Safkaur Siahaan, Gunung Hasian Wakerkwa, Rodika