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All Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Soso-Q : Jurnal Manajemen Journal of Health, Education, Economics, Science, and Technology (J-HEST) Jurnal Administrasi Terapan
Tehuayo, Dirk Berly
Politeknik Negeri Ambon, Maluku, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice 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.
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.
Determinasi Kualitas Audit pada Aparat Pengawas Intern Pemerintah (APIP): (Studi Empiris pada Inspektorat Provinsi Maluku) Tehuayo, Dirk Berly; Manuputty, Evandro Adolf Willem
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
PENGARUH DIMENSI KUALITAS AUDIT TERHADAP KEPUASAAN AUDITEE: (Studi Empiris Pada Lingkup Pemerintah Daerah Provinsi Maluku) Tehuayo, Dirk Berly
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) Tehuayo, Dirk Berly
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) Tehuayo, Dirk Berly; Leiwakabessy, Audry; Patty, Agustina Christina
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 Patty, Agustina Christina; Tehuayo, Dirk Berly
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) Tehuayo, Dirk Berly; Leiwakabessy, Audry
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
Co-Authors Agustina Christina Patty Angel Merlyn Pattimahu Leiwakabessy, Audry Manuputty, Evandro Mbitu, Elisabeth Tansiana Mey Chyntia Yesaya Muhammad Fadila Laitupa Nusalelu , Rosdiana Persulessy, Sylvia Irene Sitanala, Theresia Febiengry Tanihatu, Arthur Reinaldo