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All Journal Wahana Riset Akuntansi Future : Jurnal Manajemen dan Akuntansi Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) YUME : Journal of Management Indonesia Accounting Journal Jurnal Akuntansi Indonesian Journal of Intellectual Publication (IJI Publication) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Economics Review (JOER) Bata Ilyas Journal of Accounting Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis JER Golden Ratio of Taxation Studies Vifada Journal of Education Vifada Management and Social Sciences E-JURNAL AKUNTANSI Indonesian Journal of Intellectual Publication (IJI Publication) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Accounting and Business Education
Muhamad Yamin Noch
Universitas Yapis Papua
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Physics Social Sciences Other

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Karekteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah pada Organisasi Perangkat Daerah Victor Pattiasina; Muhamad Yamin Noch; Andarias Patiran; Melyanus Bonsapia
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 1 No. 2 (2020): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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Abstract

This research is the criteria concerning the influence of the characteristics of budget objectives on the performance of localgovernment officials in the Keerom regency regional apparatus organization. Testing was carried out on a sample of 73respondents. The sample method used was Porpusive sampling. Data collection was carried out by direct survey. Testing testing is tested empirically using multiple regression. The results showed that budget preparation had a positive and insignificant effect on the performance of local government officials in Keerom Regency. Budget feedback did not have a positive and significant effect on the performance of local government officials in Keerom Regency, local governments evaluated that the budget had no positive and significant effect on the performance of local government officials in Keerom Regency. , Clarity of budget targets has a positive and significant effect on the performance of local government officials in Keerom Regency. The difficulty of budget objectives has a positive and significant effect on the performance of local government officials in Keerom Regency and participation in budget formulation, budget evaluation, clarity of budget targets and difficulty of simultaneous budget objectives on the performance of government officials. Keerom Regency area.
Determinan Kinerja Sistem Informasi Akuntansi dimoderasi oleh Pendidikan dan Pelatihan Victor Pattiasina; Muhamad Yamin Noch; Saling Saling; Melyanus Bonsapia; Andarias Patiran
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 2 No. 1 (2021): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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Abstract

This study examines the determinants of accounting information system performance (a study at PT. PLN Company Jayapura district unit). Testing was carried out on a sample of 71 respondents. The sample method used was purposive sampling. Data collection was carried out by direct survey. Hypothesis testing is tested empirically using moderated regression. The results showed that the technical ability of the apparatus had no effect on the performance of the accounting information system at PT. PLN Company Unit Jayapura Regency, user involvement affects the performance of the accounting information system on the performance of the accounting information system at PT. PLN Jayapura Regency Unit, the sophistication of personnel technology has an effect on the performance of the accounting information system. The performance of the accounting information system at PT. PLN Jayapura Regency Unit Company, training moderates the technical ability of the apparatus on the performance of the accounting information system at PT. PLN Company Unit Jayapura Regency, training moderates user involvement in the performance of the accounting information system at PT. PLN Jayapura Regency Unit and the latest education and training moderated the sophistication of personnel technology on the performance of the accounting information system at PT. PLN Jayapura Regency Unit Company.
Determinan Kinerja Instansi Pemerintah Daerah Muhamad Yamin Noch; Melyanus Bonsapia; Andarias Patiran; Harry A. Tuhumury; Victor Pattiasina
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 2 No. 2 (2021): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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This study examines the Performance Determinants of Local Government Agencies in Papua Province. The test was conductedusing a sample of 77 respondents. Sampling used is purposive sampling. Data collection through surveys. Multiple linearregression that can be used to test the hypothesis. The results of this study indicate that regional financial management affects the performance of government agencies in the Papua Provincial Government, the Regional Financial Accounting System does notaffect the performance of government agencies in the Papua Provincial Government. Good governance has no effect on theperformance of government agencies in the Papua Provincial Government and finally regional financial management, regionalfinancial accounting systems, supervision and good governance simultaneously have a positive and significant effect on theperformance of government agencies in the Papua Provincial Government.
Impact of Debt Default, Audit Quality, Opinion Shopping and Institutional Ownership to Acceptance of Going Concern Audit Opinions Andarias Patiran; Yohanis Marani; Melyanus Bonsapia; Shofia Y. Manginte; Muhamad Yamin Noch
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 4 No. 1 (2023): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

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Abstract

This study was carried out to experimentally assess the impact of default debt, audit quality, and going concern audit opinion on those three variables. Test empirically whether institutional ownership has an impact on the going-concern audit opinion as well as the impact of shopping opinion. Concern. Data is gathered from pertinent data documentation downloaded from the website of the Indonesian Stock Exchange (www.idx.com). employing logistic regression analysis, analysed. The findings indicate a correlation between a company's likelihood of receiving a going concern audit opinion and its loan default ratio. When offering audit opinions, both big four and non-big four KAPs often maintain objectivity. The auditor will only issue a going concern audit opinion if they are concerned about the company's long-term viability. Irrespective of the given opinion, businesses frequently choose the same independent auditors.
Pengaruh Gaya Kepemimpinan Transformasional terhadap Kinerja Pegawai Melalui Motivasi Kerja Nurlaela Nurlaela; Muhamad Yamin Noch; Arry Pongtiku
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.555

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan transformasional terhadap kinerja pegawai, serta menguji peran motivasi kerja sebagai variabel intervening pada instansi pemerintahan tingkat distrik. Fokus kajian diarahkan pada bagaimana kepemimpinan transformasional memengaruhi motivasi internal pegawai dan dampaknya terhadap pencapaian kinerja organisasi publik. Metode Penelitian: Pendekatan kuantitatif digunakan dalam penelitian ini dengan desain survei eksplanatori. Teknik analisis data menggunakan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) melalui bantuan perangkat lunak SmartPLS. Data diperoleh dari 93 responden yang merupakan pegawai aktif di Kantor Distrik Arso, Kabupaten Keerom, dengan instrumen kuesioner tertutup berbasis skala Likert. Hasil dan Pembahasan: Hasil analisis menunjukkan bahwa gaya kepemimpinan transformasional berpengaruh positif dan signifikan terhadap motivasi kerja, serta secara tidak langsung memengaruhi kinerja pegawai melalui motivasi kerja sebagai variabel mediasi. Temuan ini memperkuat peran strategis kepemimpinan yang inspiratif dan humanistik dalam membentuk perilaku kerja positif dan peningkatan efisiensi pegawai sektor publik. Implikasi: Implikasi praktis dari penelitian ini menekankan pentingnya pelatihan kepemimpinan transformasional bagi pimpinan birokrasi lokal dan penyusunan kebijakan organisasi yang berfokus pada penguatan motivasi kerja sebagai instrumen peningkatan kinerja pegawai secara berkelanjutan.
Factors Affecting Internal Auditor Performance: The Moderation Role of Papuan Culture-Based Development Yohanes Cores Seralurin; Paulus K. Allolayuk; Muhamad Yamin Noch; Victor Pattiasina; Eduard Yahannis Tamaela
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
Challenges in the Implementation of Government Budgets; A Case Study of Indonesian Local Governance Victor Pattiasina; Muhamad Yamin Noch; Mohamad Ridwan Rumasukun; Lailatul Hijrah; Muhammad Ikbal; Eduard Yohannis Tamaela
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.
Co-Authors Abdul Rasyid Akbar, Mohammad Aldrin Alam, Sitti Nur Aldri Frinaldi Ali, Iqbal M Aris Andarias Patiran Andri Irawan Andri Irawan Andriani Alimin Anhar Pratama Arry Pongtiku Azizul Kholis Bonsapia, Melyanus Duta Mustajab Duta Mustajab Eduard Yohannis Tamaela Entar Sutisman Entis Sutisna Entis Sutisna Hamid Ismail Harry A. Tuhumury Hijrah, Lailatul Ikhsan, Arfan Indra Perangin-Angin Iqbal M Aris Ali Jufri, Muhamad Taher Juliyanti Sidik Tjan Kartim Kartim Kartim Kartim Kartim Kartim Kartim Kartim, Kartim Manginte, Shofia Y. Mansur M Marani, Yohanis Marcellino Willyan Lasano Meilaty Finthariasari Melyanus Bonsapia Melyanus Bonsapia Minus Enembe Mohamad Ridwan Rumasukun Mohamad Ridwan Rumasukun Mohammad Ridwan Rumasukun Muhamad Aldi Muhamad Aldrin Akbar Muhammad Amin Muhammad Ikbal Muhammad Ridwan Rumasukun Muhammad Sawir Muhammad, Endang Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Muslim Muslim Mustajab, Duta Muthmainnah, Muthmainnah Ngatemin - Numberi, George Mellis Nur Faradila Putri Nur Fitriani Nugrohowati Nurlaela Nurlaela Patiran, Andarias Paulus K. Allo Layuk Rasna Rasyid, Abdul Ridwan Rumasukun Ronald Sinyo Noriwary Saling, Saling Saputro, Ardiyanto Kusoma Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetyaningrum Septyana Septyana Shofia Y. Manginte Siti Fatimah Situmorang, Jaqueline Ruth Davischa Sjamsiar Husen Sumartono, Sumartono Suratini, Suratini Surijadi, Herman Tammubua, Milcha Handayani Tandi, Alfrida Tatiana, Novila Dein Thodimus Sitokdana Tuhumury, Harry Victor Pattiasina Victor Pattiasina Wance, Putri Dahlia Willyan Lasano, Marcellino Winda, Winda Yana Ermawati Yaya Sonjaya Yohanes Cores Seralurin Yohanes Cores Seralurin Yohanis Marani Zakaria Zakaria Zakaria, Zakaria