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All Journal Soso-Q : Jurnal Manajemen Journal of Health, Education, Economics, Science, and Technology (J-HEST) Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Administrasi Terapan Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Dirk Berly Tehuayo
Politeknik Negeri Ambon
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Social Sciences Other

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PERAN AUDIT INTERNAL DALAM MENDORONG EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DAERAH (STUDI EMPIRIS PADA INSPEKTORAT DI PROVINSI MALUKU) Muhammad Fadila Laitupa; Theresia Febiengry Sitanala; Dirk Berly Tehuayo
Soso-Q : Jurnal Manajemen Vol 9, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v9i2.1443

Abstract

AbstractThis study aims to examine the role of internal audit on the government's internalcontrol system. The population of this study were auditors and employees of the MalukuProvince Inspectorate. The sample in this study were 84 auditors and employees of theMaluku Province Inspectorate who had audited. The results of the study stated thatthere was a positive and significant influence between the role of internal audit and theeffectiveness of the internal control system in Maluku Province. This states that theinternal audit carried out by the auditors of the inspectorate spread over four districtsand cities as well as the auditors of the inspectorate of Maluku province has performedits role as a leader who is the forefront of the funnel by coordinating, carrying outcontrol functions, encouraging the creation of bureaucratic reform and goodgovernance.Keywords: Internal Audit, Government Internal Control System
Pengembangan Model Pembelajaran Problem Based Learning Berbasis Etnomatematika pada Mata Kuliah Matematika Terapan untuk Mahasiswa di Politeknik Negeri Ambon Yesaya, Mey Chyntia; Patimahu, Angel Merlyn; Tehuayo, Dirk Berly; Persulessy, Sylvia Irene; Mbitu, Elisabeth Tansiana
Journal of Health, Education, Economics, Science, and Technology (J-HEST) Vol. 7 No. 1 (2024): Journal of Health, Education, Economics, Science, and Technology
Publisher : Journal of Health, Education, Economics, Science, and Technology (J-HEST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/

Abstract

Pembelajaran kreatif dan inovatif dilakukan melalui pembelajaran berbasis budaya yang sangat relevan karena menggunakan objek kontekstual dari budaya daerah yang erat kaitannya dengan materi pembelajaran. Hal ini membuat proses pembelajaran menjadi lebih menarik dan menyenangkan. Pembelajaran yang kreatif dan inovatif, bila dikombinasikan dengan kegiatan yang bermuatan budaya, membuat siswa lebih aktif dan menikmati belajar.  Etnomatematika adalah pendekatan pembelajaran matematika yang menghubungkan konsep matematika dengan budaya wilayah tertentu. Salah satu model pembelajaran yang dapat dikombinasikan dengan etnomatematika adalah Model Problem Based Learning (PBL). Model ini membantu mahasiswa memperoleh pengetahuan baru dengan menggunakan analisis berbagai pengetahuan dan pengalaman belajar yang dimiliki, dan menghubungkannya dengan permasalahan yang diberikan oleh dosen. Pengembangan model pembelajaran problem Based Learning dapat meningkatkan hasil belajar mahasiswa yang terlihat dari nilai tes awal dan nilai tes akhir Nilai rata-rata tes awal mahasiswa kelas A dan B dengan nilai kelas A adalah 51,08 dan kelas B adalah 59,03 dan nilai rata-rata tes akhir kelas A sebesar 71,95 sedangkan kelas B sebesar 76,15 terdapat kenaikan dari kelas A yaitu 20,87 dan kelas B 17,12.
AUDIT MANAJEMEN SEKTOR PUBLIK: EVALUASI ASPEK VALUE FOR MONEY ATAS KINERJA PELAYANAN ADMINISTRASI KEPENDUDUKAN DI KOTA AMBON Dirk Berly Tehuayo
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.3941

Abstract

This study aims to test the reliability of management audits as a strategic instrument for evaluating and improving the effectiveness, efficiency, and economy (3E) of public services at the Population and Civil Registration Office (Disdukcapil) in Ambon City. The research was motivated by widespread complaints from Ambon residents regarding the slow issuance of documents due to technical system constraints and limited staffing. Using descriptive qualitative methods supported by literature review (secondary data analysis from previous journals) and a comparison of normative criteria, this study describes how management audits address the root causes of regional bureaucratic operational problems. The literature analysis indicates that the ineffectiveness of services at Disdukcapil in Ambon City stems from the region's unique fiscal capacity as an archipelagic region, weak digital infrastructure mitigation (network errors), and suboptimal staffing ratios. The management audit provides recommendations for integrating a one-stop shop system and delaying verification desks. In conclusion, periodically strengthening the internal audit function by the Ambon City Inspectorate is crucial in transforming public complaints into accountable governance improvements. Keywords: Management Audit, Public Sector, Ambon City, Value for Money, Public Service.
Identifikasi Dan Analisis Potensi Sumber Daya Lokal Berbasis Masyarakat Kecamatan  Tehoru Kabupaten Maluku Tengah Roy Allan Wattimena; Dirk Berly Tehuayo; Maslan Abdin
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/0zgv7111

Abstract

This study aims to identify, analyze, and formulate strategies for developing community-based local resource potential in Tehoru District, Central Maluku Regency. The study used a qualitative descriptive approach with data collection techniques through participatory observation, in-depth interviews, Focus Group Discussions (FGDs), and documentation. Data analysis was conducted using SWOT analysis, IFAS-EFAS, Analytical Hierarchy Process (AHP), and a foresight approach. The results of the study indicate that Tehoru District has superior potential in the agriculture, fisheries, plantations, and nature tourism sectors spread across 10 villages. All villages are in Quadrant I (SO-Aggressive), which indicates that internal strengths and external opportunities are more dominant than the weaknesses and threats faced. Priority development strategies include modernizing agriculture and plantations, strengthening MSMEs based on local potential, developing nature and cultural tourism, and strengthening village economic institutions such as BUMDes and farmer groups. Foresight analysis shows that technology-based development, strengthening community capacity, and sustainable environmental management are important factors in realizing Tehoru as a community-based agro-industry and agro-tourism area in the future.
PENGARUH DIMENSI KUALITAS AUDIT TERHADAP KEPUASAAN AUDITEE: (Studi Empiris Pada Lingkup Pemerintah Daerah Provinsi Maluku) Dirk Berly Tehuayo
Jurnal Administrasi Terapan Vol. 1 (2022): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

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

Abstract

This study aims to examine and analyze empirically the influence of audit quality dimensions, which includes reputation, capability, independence, expertise, experience, responsive attitude and auditor empathy for auditee satisfaction. This research was conducted on Maluku provincial government officials from 20 SKPD who are regional financial managers in each SKPD (Head of Sub Division / financial sector and PPKD staff, as well as SKPD Treasurer).Data collection techniques used were survey techniques using questionnaires. Data analysis uses multiple linear regression.The results of the research show that the auditor's reputation, capability, independence, expertise and experience have a positive and significant influence on the auditee's position. While responsive attitude, and auditor's empathy attitude does not significantly influence auditee satisfaction..Keywords: Audit quality, reputation, capability, independence, expertise, experience, responsiveness, empathy attitude, auditee satisfaction
PENGARUH TEKANAN EKSTERNAL, GAYA KEPEMIMPINAN DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP TRANSPARANSI LAPORAN KEUANGAN : (STUDI PADA PEMERINTAH DAERAH PROVINSI MALUKU) Dirk Berly Tehuayo
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1771

Abstract

This study aims to find out and test empirically the influence of external pressure, leadership style, the government's internal control system on the transparency of financial reports in the scope of the regional government of Maluku Province. This research was conducted on local government employees of Maluku Province. The type of data in this study is primary data, data collection was carried out by distributing questionnaires to regional financial managers in each SKPD of the regional government of Maluku Province with a total sample of 68 respondents. The sampling technique used purposive sampling method, namely sampling based on predetermined criteria. The data collection technique used is a survey technique using a questionnaire. Data analysis using multiple linear regression. The results of the study show that external pressure and the government's internal control system have a positive and significant effect on the transparency of financial reporting, while leadership style has not been able to influence the transparency of financial reports.Keywords: external pressure, leadership style, government internal control system, transparency of financial reporting.
PENGARUH SELF ASSESSMENT SYSTEM DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK : (Studi Kasus Pada Wajib Pajak di KPP Pratama Ambon) Dirk Berly Tehuayo; Audry Leiwakabessy; Agustina Christina Patty
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2136

Abstract

This research aims to examine: (1) The influence of the Self-assessment system on taxpayer compliance, (2) The influence of tax sanctions on taxpayer compliance and The population in this study are individual taxpayers registered at KPP Pratama Ambon in 2022. The sample in the research This was determined based on the purposive sampling method, data was collected by distributing questionnaires. The analysis used is multiple linear regression analysis. The test results show that 1) the self-assessment system has a significant positive effect on taxpayer compliance, 2) tax sanctions have a significant positive effect on taxpayer compliance.Keywords: Taxpayer compliance, self assessment system, tax sanctions.
Pengaruh Moralitas, Religiusitas, Dan Sosialisasi, Terhadap Kepatuhan Wajib Pajak Orang Pribadi Agustina Christina Patty; Dirk Berly Tehuayo
Jurnal Administrasi Terapan Vol. 3 No. 1 (2024): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i1.2575

Abstract

This research aims to determine the influence of morality, religiosity and socialization on individual taxpayer compliance. Religiosity is relevant to the Theory of Planned Behavior, while morality and socialization are relevant to attribution theory. This research is a quantitative research with 50 individual taxpayers registered as respondents at the Pratama Ambon KPP (Tax Service Office). The sample collection technique used was the non-probability sampling method. The data used is primary data using a questionnaire distributed via Google Form, and visited directly by taxpayers, who in this case are research respondents. The results of distributing questionnaires were collected first, after which they were processed using IMB SPSS version 25. The results of this research show that morality, religiosity and socialization have a positive and significant effect on individual taxpayer compliance. Keywords: Morality, Religiosity, Socialization, Individual Taxpayer Compliance.
Analisis Faktor-Faktor yang Mempengaruhi Tindak Lanjut Hasil Audit oleh Inspektorat Daerah: (Studi Empiris Pada SKPD Provinsi Maluku) Dirk Berly Tehuayo; Audry Leiwakabessy
Jurnal Administrasi Terapan Vol. 4 No. 1 (2025): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i1.3379

Abstract

This study aims to identify and analyze the factors influencing the follow-up of audit findings conducted by Regional Inspectorates. The main focus lies on four independent variables: auditor competence, quality of audit recommendations, commitment of SKPD (Local Government Work Units) leadership, and the effectiveness of internal control systems. A quantitative approach was used through a survey method involving 100 respondents from various SKPDs. Data were analyzed using multiple linear regression. The results indicate that all four variables significantly influence audit follow-up simultaneously, with a determination coefficient (R²) of 0.72. Partially, the quality of audit recommendations and leadership commitment emerged as the dominant factors driving follow-up actions. These findings highlight the importance of enhancing auditor competence, developing high-quality recommendations, fostering committed leadership, and strengthening internal control systems to support accountable and effective governance. Keywords: Audit Follow-Up, Auditor Competence, Recommendation Quality, Leadership Commitment, Internal Control System
Determinasi Kualitas Audit pada Aparat Pengawas Intern Pemerintah (APIP): (Studi Empiris pada Inspektorat Provinsi Maluku) Dirk Berly Tehuayo; Evandro Adolf Willem Manuputty
Jurnal Administrasi Terapan Vol. 5 No. 1 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i1.3847

Abstract

This study aims to examine the effect of independence, competence, due professional care, and accountability on audit quality within the Internal Government Supervisory Apparatus (APIP). A quantitative approach was employed using a survey method by distributing questionnaires to auditors of the Inspectorate of Maluku Province. The sample consisted of 60 auditors selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that independence, competence, due professional care, and accountability have a positive and significant effect on audit quality, both partially and simultaneously. Accountability emerged as the most dominant factor influencing audit quality. These findings suggest that audit quality is not only determined by auditors’ technical competence but also by personal characteristics such as integrity and professional responsibility. This study implies that improving audit quality within APIP should focus on strengthening auditor independence, enhancing competencies through continuous training, and fostering a culture of accountability within internal government oversight institutions.Keywords: independence, competence, due professional care, accountability, audit quality, internal audit
Co-Authors Abdin, Maslan Agustina Christina Patty Angel Merlyn Pattimahu Arthur R Tanihatu Arthur Reinaldo Tanihatu Evandro Adolf Willem Manuputty Leiwakabessy, Audry Mbitu, Elisabeth Tansiana Mey Chyntia Yesaya Muhammad Fadila Laitupa Nusalelu , Rosdiana Persulessy, Sylvia Irene Rosdiana Nusalelu Roy Allan Wattimena Sitanala, Theresia Febiengry Tanihatu, Arthur Reinaldo