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All Journal Wahana Riset Akuntansi Future : Jurnal Manajemen dan Akuntansi JABE (Journal of Accounting and Business Education) Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) YUME : Journal of Management Indonesia Accounting Journal Jurnal Akuntansi Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Economics and Digital Business Review 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 in Community Services Research Advances: Jurnal Ekonomi & Bisnis Golden Ratio of Taxation Studies Vifada Management and Social Sciences Indonesian Journal of Intellectual Publication (IJI Publication)
Muhamad Yamin Noch
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Pengaruh Kompetensi, Komitmen dan Pengembangan Karier Terhadap Kinerja Personil Polres Yahukimo Aldi, Muhamad; Rasyid, Abdul; Husen, Sjamsiar; Noch, Muhamad Yamin; Mustajab, Duta
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2928

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Kompetensi, komitmen dan pengembangan karier secara parsial dan simultan terhadap kinerja personil pada Polres Yahukimo dengan menggunakan pendekatan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh personil Polres Yahukimo. Sampel penelitian sebanyak 62, teknik sampel adalah proportionate cluster random sampling yaitu mengambil sampel pada masing-masing bagian dengan metode proporsional. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel kompetensi berpengaruh positif dan signifikan terhadap kinerja personil, dengan nilai koefisien regresi sebesar 0,610 dan tingkat signifikansi sebesar 0,001. Hal ini menunjukkan bahwa peningkatan kompetensi memiliki kontribusi yang nyata dalam meningkatkan kinerja. Sementara itu, variabel komitmen memiliki pengaruh positif terhadap kinerja, namun tidak signifikan secara statistik, dengan nilai koefisien regresi sebesar 0,192 dan signifikansi 0,066. Adapun variabel pengembangan karier menunjukkan pengaruh positif dan signifikan terhadap kinerja, dengan koefisien regresi sebesar 0,093 dan signifikansi sebesar 0,046. Sedangkan secara simultan Kompetensi, Komitmen dan pengembangan karier mempunyai pengaruh terhadap kinerja personil pada Polres Yahukimo. Implikasi dari hasil penelitian ini menunjukkan perlunya perbaikan dalam sistem pengembangan karier dan penguatan komitmen melalui penciptaan lingkungan kerja yang mendukung dan sistem penghargaan yang adil bagi personil Polres Yahukimo.
Pengaruh Lingkungan Kerja Terhadap Kinerja Pegawai Melalui Motivasi Kerja Sebagai Variabel Mediasi Mahatani, Caesar; Noch, Muhamad Yamin; Mansur, Mansur; Pongtiku, Arry
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.608

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja terhadap kinerja pegawai, pengaruh lingkungan kerja terhadap motivasi kerja, pengaruh motivasi kerja terhadap kinerja pegawai, serta peran motivasi kerja sebagai mediator hubungan lingkungan kerja terhadap kinerja pegawai di IPDN Kampus Papua. Metode Penelitian: Pendekatan kuantitatif dengan metode explanatory research digunakan dalam penelitian ini. Sampel terdiri dari 44 ASN di IPDN Kampus Papua. Analisis data dilakukan menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) melalui aplikasi SmartPLS versi 4.0. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa lingkungan kerja tidak berpengaruh signifikan terhadap kinerja pegawai (koefisien jalur = 0,291; p = 0,133). Lingkungan kerja berpengaruh positif signifikan terhadap motivasi kerja (koefisien jalur = 0,764; p = 0,000), dan motivasi kerja berpengaruh positif signifikan terhadap kinerja pegawai (koefisien jalur = 0,423; p = 0,029). Analisis indirect effect membuktikan bahwa motivasi kerja memediasi hubungan antara lingkungan kerja dan kinerja pegawai (koefisien jalur = 0,323; p = 0,040). Implikasi: Temuan ini menegaskan pentingnya peningkatan kualitas lingkungan kerja untuk mendorong motivasi, yang pada akhirnya berdampak pada kinerja pegawai. Strategi pengelolaan lingkungan kerja yang kondusif perlu diintegrasikan dengan upaya peningkatan motivasi dalam kebijakan manajemen ASN.
Dinamika Kelompok Memediasi Pengaruh Manajemen Perubahan Terhadap Efektivitas Pengelolaan Kegiatan Ekstrakurikuler Praja Institut Pemerintahan Dalam Negeri Kampus Papua Sari, Nurhantika Wulan; Noch, Muhamad Yamin; Yendra, Yendra; Suratini, Suratini; Fachril, Fadriansyah
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.609

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis hubungan kausal antara manajemen perubahan terhadap efektivitas pengelolaan kegiatan ekstrakurikuler di IPDN Kampus Papua dengan dinamika kelompok sebagai variabel mediasi. Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal-komparatif (causal-comparative research). Teknik pengambilan sampel adalah sensus, melibatkan 53 praja muda IPDN sebagai responden. Uji validitas menunjukkan nilai outer loading di atas 0,70 untuk seluruh variabel. Uji reliabilitas menunjukkan bahwa seluruh konstruk memenuhi kriteria Cronbach’s Alpha dan Composite Reliability di atas 0,70. Analisis data dilakukan dengan model struktural berbasis PLS. Hasil dan Pembahasan: Hasil menunjukkan bahwa manajemen perubahan menjelaskan 32,6% variabilitas dinamika kelompok, dan bersama-sama dengan dinamika kelompok menjelaskan 76,0% variabilitas efektivitas pengelolaan kegiatan. Nilai f² menunjukkan pengaruh besar manajemen perubahan terhadap efektivitas kegiatan (1,152), serta pengaruh sedang dinamika kelompok terhadap efektivitas kegiatan (0,308). Uji mediasi menunjukkan dinamika kelompok secara signifikan memediasi pengaruh manajemen perubahan terhadap efektivitas pengelolaan kegiatan (koefisien jalur 0,189; p = 0,020). Implikasi: Temuan ini menegaskan pentingnya penguatan dinamika kelompok dalam mendukung keberhasilan manajemen perubahan untuk meningkatkan efektivitas pengelolaan kegiatan ekstrakurikuler. Strategi pengelolaan perubahan perlu diintegrasikan dengan pembinaan kerja sama, komunikasi, dan kohesi kelompok.
ABNORMAL RETURN SAHAM DAN TRADING VOLUME ACTIVITY SEBELUMDAN SESUDAH KEBIJAKAN COUNTERCYCLICAL PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Willyan Lasano, Marcellino; Ali, Iqbal M Aris; Noch, Muhamad Yamin; Pattiasina, Victor; Tamaela, Eduard Yohanis
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

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
Independence, Professional Skepticism, And Audit Quality: The Moderating Role Of Audit Fees Juliyanti Sidik Tjan; Muslim, Muslim; Andriani Alimin; Muh Yamin Noch; Yaya Sonjaya
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1698

Abstract

This research investigates the impact of auditor independence and professional scepticism on audit quality, focusing on audit fees as a moderating factor in Makassar City's public accounting firms. The study employs census sampling, involving 39 auditors from eight Makassar-based public accounting firms. Hypotheses are tested using multiple linear regression via Smart PLS 3.0 software, complemented by descriptive statistical tests. The research also conducts assessments, including convergent validity, discriminant validity, composite reliability, and inner model evaluations. Results indicate that auditor independence and professional scepticism positively and significantly affect audit quality. As a moderating variable, audit fees also positively and significantly impact audit quality. These findings offer public accounting firms valuable insights, emphasising the need to evaluate and potentially adjust their policies proactively. This proactive approach can help mitigate potential risks linked to declining audit quality.
Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah pada Organisasi Perangkat Daerah Pattiasina, Victor; Yamin, Muhamad Noch; Patiran, Andarias; Bonsapia, Melyanus
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.v1.i2.p178-194

Abstract

This research is the criteria concerning the influence of the characteristics of budget objectives on the performance of local government officials in the Keerom regency regional apparatus organization. Testing was carried out on a sample of 73 respondents. 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 Sistim Informasi Akuntansi dimoderasi oleh Pendidikan dan Pelatihan Pattiasina, Victor; Noch, Muhamad Yamin; -, Saling; Bonsapia, Melyanus; Patiran, Andarias
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.v2.i1.p37-56

Abstract

This study examines the determinants of accounting information system performance (a study at PT. PLN Persero, customer service unit, Jayapura district). 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 show that the technical ability of personnel has no effect on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, user involvement affects the performance of the accounting information system on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, the sophistication of personnel technology affects the performance of the accounting information system. The performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate the technical capabilities of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate user involvement on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura and the last training and education moderate the technological sophistication of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura Keywords: Performance of Accounting Information Systems, Education and Training.
Determinan Kinerja Instansi Pemerintah Daerah Noch, Muhamad Yamin; Bonsapia, Melyanus; Patiran, Andarias; Tuhumury, Harry; Pattiasina, Victor
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.v2.i2.p225-239

Abstract

This study examines the Determinants of Performance Factors of Regional Government Agencies in Papua Province. The test was conducted on a sample of 77 respondents. The sample method used is purposive sampling. Data collection is done by direct survey. Hypothesis testing is tested empirically using multiple linear regression. The results of the analysis show that regional financial management has proven to have an effect on the performance of government agencies in the Papua Provincial Government, the Regional Financial Accounting System has no effect on the performance of government agencies in the Papua Provincial Government. governance is proven to have no effect on the performance of government agencies in the Papua Provincial Government and finally Regional financial management, regional financial accounting systems, supervision and good governance are proven to have a positive and significant effect on the performance 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 Patiran, Andarias; Marani, Yohanis; Bonsapia, Melyanus; Manginte, Shofia Y.; Noch, Muhamad Yamin
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.v4.i1.p107-122

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.
Public Sector Innovations and Economic Stability: A Literature Review Muh Yamin Noch; Yaya Sonjaya; Entis Sutisna
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/er6jsy03

Abstract

This literature review investigates the relationship between public sector innovations and economic stability, focusing on initiatives in public financial management, digital governance, and policy innovations. Utilizing a qualitative research design, it synthesizes insights from existing scholarly works to identify key innovations such as performance-based budgeting, accrual accounting, and e-government, which enhance efficiency, transparency, and accountability in governance. The findings reveal that these innovations significantly contribute to economic stability by optimizing resource allocation, reducing fiscal risks, and fostering sustainable growth. However, implementing such innovations faces challenges, including bureaucratic resistance, political constraints, and organizational inertia. Overcoming these obstacles requires proactive strategies such as capacity building, fostering collaboration, and incentivizing innovation within the public sector. The discussion emphasizes the importance of aligning innovation strategies with broader economic goals, leveraging evidence-based decision-making, and fostering public-private partnerships to enhance the effectiveness of innovations. The implications suggest that governments must adopt a strategic, coordinated approach to fully leverage public sector innovations for long-term economic stability and societal advancement, thereby ensuring resilience and prosperity.
Co-Authors Abdul Rasyid Akbar, Mohammad Aldrin Alam, Sitti Nur Aldi, Muhamad Aldri Frinaldi Ali, Iqbal M Aris Andarias Patiran Andri Irawan Andri Irawan Andriani Alimin Anhar Pratama Arry Pongtiku Azizul Kholis Bonsapia, Melyanus Eduard Yohannis Tamaela Entar Sutisman Entis Sutisna Entis Sutisna Fachril, Fadriansyah Hamid Ismail Hijrah, Lailatul Husen, Sjamsiar Ibrahim, Muhdi B. Hi. Ikhsan, Arfan Iqbal M Aris Ali Jufri, Muhamad Taher Juliyanti Sidik Tjan Kartim Kartim Kartim Kartim 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 Mohamad Ridwan Rumasukun Mohammad Ridwan Rumasukun Mohammad Sawir Muhamad Aldrin Akbar Muhammad Amin Muhammad Ikbal Muhammad, Endang Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Muslim Muslim Mustajab, Duta Muthmainnah, Muthmainnah Nawipa, Denci Meri Ngatemin - Numberi, George Mellis Nur Faradila Putri Nur Fitriani Nugrohowati NURLAELA NURLAELA Pasolo, Fahrudin Patiran, Andarias Paulus K. Allo Layuk Perangin-angin, Indra Rasna Rasyid, Abdul Ronald Sinyo Noriwary Rumasukun, Mohamad Ridwan Rumasukun, Ridwan Saling, Saling Saputro, Ardiyanto Kusoma Sari, Nurhantika Wulan Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetyaningrum Siti Fatimah Sitokdana, Thodimus Situmorang, Jaqueline Ruth Davischa Sumartono, Sumartono Suratini, Suratini Surijadi, Herman Tammubua, Milcha Handayani Tandi, Alfrida Tatiana, Novila Dein Tuhumury, Harry Victor Pattiasina Wance, Putri Dahlia Willyan Lasano, Marcellino Winda, Winda Yana Ermawati Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yendra Yohanes Cores Seralurin Zakaria Zakaria Zakaria Zakaria Zakaria, Zakaria