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PENGARUH KOMPETENSI PENGELOLA KEUANGAN, PENGALAMAN KERJA DAN PENGUASAAN SIKD PADA SKPD DI KOTA KUPANG Poeh, Melda Mariana
Bisman - Jurnal Bisnis & Manajemen Vol 5 No 01 (2020): Juni
Publisher : P3M- Politeknik Negeri Kupang

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Penelitian ini dilakukan untuk meneliti pengaruh kompetensi pengelola keuangan, pengalaman kerja dan penguasaan sistem keuangan daerah terhadap kualitas laporan keuangan pada SKPD di Kota Kupang. Penelitian ini dilatarbelakangi fakta bahwa laporan keuangan memberikan informasi yang bermanfaat bagi para pengguna apabila laporan keuangan berkualitas yaitu memenuhi indikator relevan, andal, dapat dibandingkan dan dapat dipahami. Jenis penelitian ini adalah penelitian kuantitatif. Yang menjadi objek pada penelitian ini terdiri dari 13 Dinas, 8 Badan dan 2 Bagian satuan kerja perangkat daerah di kota kupang. Teknik pengambilan sampel menggunakan metode purposive sampling yaitu teknik penentuan sampel dengan kriteria dan pertimbangan tertentu karena tidak semua SKPD menyusun laporan keuangan. Metode analisis yang digunakan analisis deskriptif dan uji asumsi klasik, uji asumsi klasik terdiri dari uji normalitas, uji linearitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi. Uji hipotesis yang digunakan yaitu analisis regresi linear, uji f dan uji t. Hasil penelitian dan pengujian menunjukan bahwa (1) kompetensi pengelola keuangan berpengaruh positif dan cukup signifikan terhadap kualitas laporan keuangan (2) pengalaman kerja berpengaruh positif dan signifikan terhadap kualitas laporan keuangan (3) penguasaan sistem informasi keuangan daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan.

ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) PROVINSI NUSA TENGGARA TIMUR DALAM PENCEGAHAN FRAUD DAN PENYALAHGUNAAN DANA DESA Poeh, Melda Mariana; Samadara, Selfesina; N. P. Gah, Tiffany; Mooy, Febriyanti K
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15649

Abstrak Penelitian ini bertujuan untuk mengetahui peran Aparat Pengawas Internal Pemerintah yaitu Inspektorat Daerah Nusa Tenggara Timur dalam mencegah fraud dan penyalahgunaan dana desa di Provinsi Nusa Tenggara Timur. Teknik pengumpulan data pada penelitian ini adalah wawancara, observasi, dan dokumentasi dengan metode analisis data yang telah digunakan oleh Miles dan Huberman. Hasil dari penelitian ini menunjukan bahwa Inspektorat Daerah Provinsi Nusa Tenggara Timur telah menjalankan perannya sebagai Aparat Pengawas Internal Pemerintah dalam pengawasan dana desa yaitu peran sebagai pengawas, peran sebagai konsultan, dan peran assurance yaitu monitoring dan evaluasi. Bentuk dari pelaksanaan ketiga peran tersebut yaitu untuk menjalankan perannya sebagai pengawas Inspektorat membuat Program kerja Pengawasan Tahunan, dan untuk menjalankan perannya sebagai konsultan Inspektorat membuka klinik konsultasi, serta untuk menjalankan perannya sebagai assurance Inspektorat menjadi pengawas dalam memonitoring dan mengevaluasi dengan tujuan agar dapat mengetahui pengelolaan Dana Desa telah dilakukan sesuai ketentuan yang berlaku dan memberikan Saran/Rekomendasi perbaikan terhadap pengelolaan Dana Desa. Kata Kunci: Peran APIP, Inspektorat, Pengawas, Konsultan, Fraud, Dana Desa Abstract This study aims to determine the role of the Government Internal Supervisory Apparatus, namely the East Nusa Tenggara Regional Inspectorate in preventing fraud and misuse of village funds in East Nusa Tenggara Province. Data collection techniques in this study were interviews, observations, and documentation with data analysis methods that have been used by Miles and Huberman. The results of this study indicate that the East Nusa Tenggara Provincial Inspectorate has carried out its role as the Government Internal Supervisory Apparatus in supervising village funds, namely the role as a supervisor, the role as a consultant, and the role of assurance, namely monitoring and evaluation. The form of implementation of the three roles is to carry out its role as a supervisor, the Inspectorate creates an Annual Supervision Work Program, and to carry out its role as a consultant, the Inspectorate opens a consultation clinic, and to carry out its role as an assurance, the Inspectorate becomes a supervisor in monitoring and evaluating with the aim of being able to find out that the management of Village Funds has been carried out in accordance with applicable provisions and provide Suggestions/Recommendations for improvements to the management of Village Funds. Keywords: Role of APIP, Inspectorate, Supervisor, Consultant, Fraud, Village Fund.

The Influence of Good Corporate Governance, Corporate Social Responsibility, and Return on Assets on the Value of Islamic Banks Gah, Tiffany Natalia Petronela; Wulandari, Agusta Amanda; Rupilu, Wilsna; Poeh, Melda Mariana
Journal of Social Commerce Vol. 5 No. 2 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i2.162

This paper examines the process by which Islamic commercial banks in Indonesia create firm value via the interaction of governance mechanisms, moral signaling, as well as, financial performance. Based on more or less numerous forms of multiple linear regression analyses in 12 Sharia compliance banking institutions between 2019 and 2022, the study will investigate the corresponding influence of Islamic Good Corporate Governance (IGCG), Islamic Corporate Social Responsibility (ICSR), and Return on Assets (ROA) on investor-scape perceived value reflecting through Earnings per Share (EPS). The results indicate a strong divergence between the formal systems of governance and market-imposed judgments. IGCG, although institutionally mandated, does not play any significant role in creating firm value, which implies that the current practice of governance is not publicly credible. Comparatively, ICSR has proven to be the most influential predictor representing that the stakeholders give more importance on ethical transparency rather than procedural compliance. ROA is an influential albeit minor element, which supports the idea that profitability is essential but not sufficient by itself to keep valuation trust. Such outcomes must herald a transformation in the vision of value in an Islamic finance context; in other words, how compliance is measured and appropriately valued financially is no longer an internalized affair because such reality is more seen in terms of filming the veracity of a financial institution publicly.

Analisis Kinerja Keuangan pada PT. Bank Pembangunan Daerah Nusa Tenggara Timur Periode 2019-2022 Poeh, Melda Mariana; Seliamang, Yunelci Martha; Rupa, Martina Kaisriani
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.p425-442

The purpose of this study was to determine and analyse the ability of East Nusa Tenggara Regional Development Bank to make a profit and how much this company uses its funds to generate profits. This research method is descriptive with a quantitative approach. The analytical tools used in this study are Net Profit Margin, Return on Equity, Return on Assets, Operating Cost Ratio, Loan to Deposit Ratio, Loan to Asset Ratio, Primary Ratio and Debt to Equity Ratio. The results of research based on the Profitability Ratio on ROA and BOPO in 2019-2022 show that the financial performance of Bank Pembangunan Daerah NTT can be said to be good. ROE has decreased from 2029-2022 which shows a less healthy state. The Liquidity Ratio on LDR and LAR from 2019-2022 shows a fairly healthy state. The Solvency Ratio on PR from 2019-2021 shows an unhealthy state and in 2022 it has increased significantly. Then DER from 2019-2022 shows a very healthy state.

ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) PROVINSI NUSA TENGGARA TIMUR DALAM PENCEGAHAN FRAUD DAN PENYALAHGUNAAN DANA DESA Poeh, Melda Mariana; Samadara, Selfesina; N. P. Gah, Tiffany; Mooy, Febriyanti K
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15649

Abstrak Penelitian ini bertujuan untuk mengetahui peran Aparat Pengawas Internal Pemerintah yaitu Inspektorat Daerah Nusa Tenggara Timur dalam mencegah fraud dan penyalahgunaan dana desa di Provinsi Nusa Tenggara Timur. Teknik pengumpulan data pada penelitian ini adalah wawancara, observasi, dan dokumentasi dengan metode analisis data yang telah digunakan oleh Miles dan Huberman. Hasil dari penelitian ini menunjukan bahwa Inspektorat Daerah Provinsi Nusa Tenggara Timur telah menjalankan perannya sebagai Aparat Pengawas Internal Pemerintah dalam pengawasan dana desa yaitu peran sebagai pengawas, peran sebagai konsultan, dan peran assurance yaitu monitoring dan evaluasi. Bentuk dari pelaksanaan ketiga peran tersebut yaitu untuk menjalankan perannya sebagai pengawas Inspektorat membuat Program kerja Pengawasan Tahunan, dan untuk menjalankan perannya sebagai konsultan Inspektorat membuka klinik konsultasi, serta untuk menjalankan perannya sebagai assurance Inspektorat menjadi pengawas dalam memonitoring dan mengevaluasi dengan tujuan agar dapat mengetahui pengelolaan Dana Desa telah dilakukan sesuai ketentuan yang berlaku dan memberikan Saran/Rekomendasi perbaikan terhadap pengelolaan Dana Desa. Kata Kunci: Peran APIP, Inspektorat, Pengawas, Konsultan, Fraud, Dana Desa Abstract This study aims to determine the role of the Government Internal Supervisory Apparatus, namely the East Nusa Tenggara Regional Inspectorate in preventing fraud and misuse of village funds in East Nusa Tenggara Province. Data collection techniques in this study were interviews, observations, and documentation with data analysis methods that have been used by Miles and Huberman. The results of this study indicate that the East Nusa Tenggara Provincial Inspectorate has carried out its role as the Government Internal Supervisory Apparatus in supervising village funds, namely the role as a supervisor, the role as a consultant, and the role of assurance, namely monitoring and evaluation. The form of implementation of the three roles is to carry out its role as a supervisor, the Inspectorate creates an Annual Supervision Work Program, and to carry out its role as a consultant, the Inspectorate opens a consultation clinic, and to carry out its role as an assurance, the Inspectorate becomes a supervisor in monitoring and evaluating with the aim of being able to find out that the management of Village Funds has been carried out in accordance with applicable provisions and provide Suggestions/Recommendations for improvements to the management of Village Funds. Keywords: Role of APIP, Inspectorate, Supervisor, Consultant, Fraud, Village Fund.

Analysis of Potential Deviations in the Village Fund Supervision Chain Poeh, Melda Mariana; Gah, Tiffany N.P.
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i2.2779

The Village Fund Program represents a key policy initiative of the Indonesian government aimed at accelerating rural development and enhancing community welfare. Despite its strategic importance, its implementation continues to face oversight challenges that create opportunities for irregularities, as observed in Manggarai Regency, East Nusa Tenggara. This study seeks to examine the implementation of the Village Fund oversight system, identify potential points of deviation within the control chain, and analyze the implications of weak supervision on accountability.This research adopts a descriptive qualitative approach using a case study method. The study was conducted in four villages in Satar Mese District, namely Paka, Papang, Lolang, and Umung. Data were collected through in-depth interviews, observation, and documentation involving village heads, officials, BPD members, facilitators, community leaders, and beneficiaries. Data analysis followed thematic procedures, including data reduction, presentation, and conclusion drawing, supported by source and method triangulation to ensure validity. The findings reveal that the oversight system remains suboptimal. Potential irregularities emerge in three dimensions. Procedurally, monitoring and audits are not conducted consistently, with Lolang Village not audited by the Inspectorate between 2019 and 2024. Participatory weaknesses are evident in the limited involvement of the community and BPD. Administratively, documentation and reporting practices remain incomplete. These conditions increase the risk of moral hazard, weaken accountability, and reduce public trust. Grounded in Agency Theory, Fraud Triangle Theory, Good Governance, and public sector deviation perspectives, the study highlights the need to strengthen BPD capacity, enhance officials’ competence, provide internal audit training, and implement periodic external audits to ensure transparent, participatory, and accountable governance.

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