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All Journal Wahana Riset Akuntansi JABE (Journal of Accounting and Business Education) Jurnal Dinamika Pengabdian (JDP) Indonesia Accounting Journal Jurnal Akuntansi Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Economics and Digital Business Review Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Economics Review (JOER) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Management & Financial Reporting Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis E-JURNAL AKUNTANSI
Muhamad Yamin Noch
Universitas Yapis Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment Pattiasina, Victor; Noch, Muhamad Yamin; Surijadi, Herman; Amin, Muhammad; Tamaela, Eduard Yohannis
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.31289

Abstract

The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment. 
Pengungkapan Corporate Sosial Responsibility pada Perusahaan Publik di Indonesia: Melalui Karakteristik Perusahaan Sumartono Sumartono; Muhamad Yamin Noch; Zakaria Zakaria; Anhar Pratama
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111830

Abstract

CSR disclosure is a claim that companies not only operate for the benefit of shareholders, but also for stakeholders such as workers, local communities, government, non-governmental organizations (NGOs), consumers, and the environment. This study aims to test and analyze whether company characteristics are proxied by company size, profitability, liquidity, growth and media exposure, and Corporate Social Responsibility measured by the criteria of 91 disclosure items based on Global Reporting Initiative version 4.0. The population in this study are companies that are included in the LQ-45 index category which are listed on the Indonesia Stock Exchange for the period 2014-2017. 16 companies were sampled using the purposive sampling technique and multiple linear regression analysis was used in this study. The results show that partially company size, growth, and media exposure do not affect disclosure of Corporate Social Responsibility, while profitability and liquidity have a significant effect on disclosure of Corporate Social Responsibility and simultaneously company size, profitability, liquidity, growth, and media exposure have a significant effect on disclosure of Corporate Social. Responsibility. This research can provide relevant information to companies that are included in the LQ-45 to try to continue to maximize the application of their social responsibility through the concept of social accounting. Keywords: Company Size; Profitability; Liquidity; Growth; Media Exposure; Corporate Social Responsibility
ABNORMAL RETURN SAHAM DAN TRADING VOLUME ACTIVITY SEBELUMDAN SESUDAH KEBIJAKAN COUNTERCYCLICAL PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Marcellino Willyan Lasano; Iqbal M Aris Ali; Muhamad Yamin Noch; Victor Pattiasina; Eduard Yohanis Tamaela
Journal of Economics Review (JOER) Vol. 1 No. 1 (2021): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.059 KB) | DOI: 10.55098/joer.1.1.1-10

Abstract

Tujuan Penelitian ini adalah untuk membedah korelasi antara Abnormal Return dan Aktivitas Volume Perdagangan sebelumnya, kemudian setelah fakta POJK nomor 11 tahun 2020 dan POJK nomor 14 tahun 2020. Strategi pengujian menggunakan Puposive Sampling. Uji eksplorasi mutlak adalah 51 organisasi di bidang moneter yang tercatat di BEI. Pengujian teori yang digunakan adalah Wilcoxon Signed Ranks Test dengan menggunakan SPSS. Hasil menunjukkan bahwa ada perbedaan yang signifikan penting dalam pengembalian yang tidak biasa sebelumnya, kemudian setelah fakta strategi kontra-siklus, sementara pertukaran tindakan volume tidak menunjukkan perbedaan yang signifikan
ANALYSIS OF FACTORS AFFECTING THE MANAGEMENT OF VILLAGE FUNDS IN THE ANGKAISERA DISTRICT OF YAPEN ISLANDS REGENCY Andarias Patiran; Melyanus Bonsapia; Milcha Handayani Tammubua; Muhamad Yamin Noch; Victor Pattiasina
Journal of Economics Review (JOER) Vol. 2 No. 1 (2022): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.052 KB) | DOI: 10.55098/joer.2.1.9-22

Abstract

This research investigates the factors influencing village fund management in the Angkaisera District of Yapen Islands Regency. The examination was administered to a sample of 73 participants. Purposive sampling was used as the sampling method. Live surveys were used to collect data. Multiple regression was used to empirically test hypotheses. The results indicated that planning has no positive or significant impact on the allocation of village funds. It indicates that the planning of sub-district and village development has not met the village's objectives, so the village's finances have not been optimally managed. In addition, the implementation has no significant positive impact on the management of village fund allocation. It indicates that there are still irregularities in the implementation, and based on the realization of village funds, the community is not receiving them properly. Furthermore, accountability has a positive and significant impact on the administration of village fund allocation. This indicates that accountability has become a crucial aspect that can be executed effectively so that there are no issues with managing village funds. In addition, human resource competence has a positive and substantial impact on the management of village fund allocation. If the village apparatus has knowledge and experience in managing village finances, accountability for village fund management will increase. The allocation of village funds is unaffected by supervision; consequently, a lack of oversight will not diminish the accountability of village fund management.
Independence And Competence On Audit Fraud Detection: Role Of Professional Skepticism As Moderating Muhamad Yamin Noch; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar; Kartim Kartim; Entar Sutisman
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.823

Abstract

We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study involved 59 auditors working at the Inspectorate of South Sulawesi Province. This sample selection uses the census method because the population is less than 100 people. We use primary data by providing questionnaires/statement sheets to respondents. The data analysis method uses the Smart PLS approach. The results showed that competence and auditor independence variables positively and significantly affected fraud detection. The auditor competence variable has a negative and significant effect on fraud detection if moderated by professional skepticism. The auditor competence variable positively and significantly affects fraud detection if moderated by professional skepticism.
Determinant of the Corporate Social Responsibility (CSR) Disclosure at Mining Company Arfan Ikhsan; Muhamad Yamin Noch; Ngatemin Ngatemin; Meilaty Finthariasari; Azizul Kholis
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.861

Abstract

Research tries to test the effect deferred exploration and development, profitability, and solvency on CSR disclosure (CSRD). Population research are all registered mining company on the Indonesia Stock Exchange (ISE) from 2017 to 2020. Eleven companies according to the sample criteria of this research with purposive sampling technique. The results research summarize that BEPT and DAR, partially, do not affect the scope of CSRD with significant values of 0.594 and 0.089. Besides that, ROA variable has partial effect on ​​CSR disclosure with a significant value 0.048. Based on the test, it found that BEPT, ROA, and DAR was affect to the extent of CSR disclosure in mining companies with a significant value of 0.014. This research concludes that BEPT and DAR do not positively effect on CSR disclosure, while ROA affects to extent of CSR disclosure.
Pengaruh Tunjangan terhadap Kinerja Pegawai dengan Motivasi Kerja sebagai Variabel Moderasi pada Badan Pengelolaan Keuangan Aset Daerah Provinsi Papua Minus Enembe; Muhamad Yamin Noch; Abdul Rasyid; Kartim
Journal of Economics Review (JOER) Vol. 3 No. 1 (2023): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.3.1.36-44

Abstract

The purpose of this study is to ascertain, at the Regional Financial and Asset Management Agency of Papua Province, the impact of benefits on employee performance using work motivation as a mediator. With 148 respondents overall, samples were gathered using the saturation sampling approach. Mediation is the analytical technique utilized. The study's findings demonstrate that the performance of employees of the Regional Financial and Asset Management Agency of Papua Province is positively and significantly impacted by performance bonuses. The Papua Province Regional Financial and Asset Management Agency's personnel perform better when they are motivated at work, which is a good and substantial effect. Work motivation is able to mediate the effect of performance allowances on employees of the Regional Financial and Asset Management Board of Papua Province in a positive and significant way. Performance allowances have a positive and significant impact on the performance of employees of the Regional Financial and Asset Management Board of Papua Province
Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance Pattiasina, Victor; Noch, Muhamad Yamin; Rumasukun, Mohamad Ridwan; Hijrah, Lailatul; Ikbal, Muhammad; Tamaela, Eduard Yohannis
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37734

Abstract

Budget execution stands as a pivotal concern for Indonesian local governments in the present day, holding significance within a specific timeframe. Our study anticipates diverse factors contributing to budget absorption by Indonesian local governments. Through causal research, our objective was to analyze how the independent variables casually influenced the other variables. The study population comprised 34 Indonesian provincial governments across Indonesia. The data were collected from the Regional Financial Management Office of each province, including the Offices, Agencies, Secretariats, and Inspectorates. Employing a purposive sampling technique, we have selected the samples based on specific criteria. Noteworthy regulations along with well-organized and systematic Budget Planning served as the primary driving forces behind government’s budget absorption. Hence, these two factors acted as potent catalysts, promoting optimal budget absorption for developmental pursuit. This alignment reflected the concerted effort to enhance community’s quality of life.
Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development Seralurin, Yohanes Cores; Allolayuk, Paulus K.; Noch, Muhamad Yamin; Pattiasina, Victor; Tamaela, Eduard Yahannis
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.16681

Abstract

This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura City, Jayapura Regency, Keerom Regency, and Sarmi Regency). The research samples were collected using a purposive sampling technique. The collected data were the processed using the Moderated Regression Analysis (MRA) technique. The results showed that locus of control had a significant effect on inspectorate internal auditor performance. Task complexity had a negative effect on internal auditor performance. Organizational commitment did not affect internal auditor performance. Papuan culture-based development moderated the effect of locus of control on internal auditor performance. Papuan culture-based development did not moderate the effect of task complexity on internal auditor performance, and traditional Papuan culture based-development did not moderate the effect of organizational commitment on internal auditor performance. The finding implied that locus of control affected auditor performance, while tax complexity and organizational commitment did not affect auditor performance
Pengaruh Kompetensi, Penggunaan Teknologi Informasi, Komunikasi dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai Muhammad, Endang; Noch, Muhamad Yamin; Suratini, Suratini
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.895

Abstract

This research investigates the influence of competency, information technology usage, communication, and internal control system on employee performance within the Badan Pusat Statistik (BPS) of Papua Province. Using a quantitative approach, the study targets a population of 78 employees from BPS Papua Province. All employees were included in the study due to the population size being less than 100. Data collection involved primary data through Likert scale questionnaires. Statistical analyses included descriptive statistics, validity and reliability tests, classical assumption tests, and hypothesis testing through partial (t-test), simultaneous, and determination coefficient tests. The results indicate that competency, communication, and internal control system significantly affect employee performance, while information technology usage does not. Collectively, these variables demonstrate a significant impact on employee performance. Recommendations include continuous competency improvement through training, enhancing information technology infrastructure, fostering effective communication, and evaluating communication quality. Implementing these recommendations is expected to significantly enhance employee performance at BPS Papua Province, thereby contributing to organizational goals.
Co-Authors -, Saling Abdul Rasyid Akbar, Mohammad Aldrin Alam, Sitti Nur Aldi, Muhamad Aldri Frinaldi Ali, Iqbal M Aris Andarias Patiran Andri Irawan Andri Irawan Anhar Pratama Arry Pongtiku Azizul Kholis Bonsapia, Melyanus Eduard Yohannis Tamaela Entar Sutisman Entis Sutisna Fachril, Fadriansyah Hamid Ismail Hijrah, Lailatul Husen, Sjamsiar Ibrahim, Muhdi B. Hi. Ikhsan, Arfan Iqbal M Aris Ali Jufri, Muhamad Taher Kartim Kartim, Kartim khusnul khotimah Lesmana, Arfan Trino Mahatani, Caesar Manginte, Shofia Y. Mansur M Mansur Mansur Marani, Yohanis Marcellino Willyan Lasano Meilaty Finthariasari Melyanus Bonsapia Minus Enembe Mofu, Yason Yikwa Muhamad Aldrin Akbar Muhammad Amin Muhammad Ikbal Muhammad, Endang Muhdi B. Hi. Ibrahim Mustajab, Duta Nawipa, Denci Meri Ngatemin - Numberi, George Mellis Nur Fitriani Nugrohowati NURLAELA NURLAELA Pasolo, Fahrudin Patiran, Andarias Paulus K. Allo Layuk Perangin-angin, Indra Rasna Rasyid, Abdul Rumasukun, Mohamad Ridwan Rumasukun, Ridwan Saputro, Ardiyanto Kusoma Sari, Nurhantika Wulan Septyana Prasetyaningrum Sitokdana, Thodimus Sumartono, Sumartono Suratini, Suratini Surijadi, Herman Tamaela, Eduard Yohanis Tammubua, Milcha Handayani Tandi, Alfrida Tuhumury, Harry Victor Pattiasina Willyan Lasano, Marcellino Yaya Sonjaya Yendra Yohanes Cores Seralurin Zakaria Zakaria Zakaria Zakaria