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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)
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.
Co-Authors Angel Merlyn Pattimahu Mbitu, Elisabeth Tansiana Muhammad Fadila Laitupa Nusalelu , Rosdiana Persulessy, Sylvia Irene Sitanala, Theresia Febiengry Tanihatu, Arthur Reinaldo Yesaya, Mey Chyntia