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All Journal Sodality: Jurnal Sosiologi Pedesaan KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Ilmu Pertanian Tirtayasa JAKED Jurnal ELIPS (Ekonomi, Lingkungan, Infrastruktur, Pengembangan Wilayah, dan Sosial Budaya) East Asian Journal of Multidisciplinary Research (EAJMR) Studi Ekonomi dan Kebijakan Publik Jurnal Median Arsitektur dan Planologi BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Journal of Multidisciplinary Academic Business Studies
Risky Novan Ngutra
Universitas Cenderawasih
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Kompotensi Sumber Daya Manusia Sebagai Variabel Moderasi (Study Empiris Pada Kabupaten Waropen) Watopa, Moses; Kambu, Arius; Ngutra, Risky Novan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 3 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i3.3307

Abstract

The purpose of this study was to analyze: (1) analyze the effect of the Regional Financial Accounting System Implementation on the Quality of Financial Statements of the local government of Waropen Regency; (2) Analyze the effect of the Internal Control System on the Quality of Financial Statements of the local government of Waropen Regency; (3) Analyze the effect of the implementation of the Regional Financial Accounting System on the Quality of Financial Statements of the local government of Waropen Regency with Human Resource Competence as a moderation variable; (4) Analyze the effect of the Internal Control System on the Quality of Financial Statements of the local government of Waropen Regency with Human Resource Competence as a moderation variable. This research was conducted within the scope of Waropen Regency government. The sampling technique is carried out using pusposive sampling techniques. The type of research data used in this study is a type of quantitative data. The data analysis used in this study was Moderated Regression Analysis (MRA) which was carried out using SPSS software. The results showed that: (1) the significance value of the variable Application of the Regional Financial Accounting System was 0.048 > 0.05 so that it could be concluded that the Regional Financial Accounting System did not affect the Quality of Local Government Financial Statements; (2) the significance value of the Internal Control System variable is 0.043 > 0.05 so that it can be concluded that the Internal Control System does not affect the Quality of Local Government Financial Statements; (3) the significance value of the interaction variable between the Application of the Regional Financial Accounting System and the Competence of Human Resources of 0.299 > 0.05 so that it can be concluded that the Competence of Human Resources is unable to moderate the effect of the Application of the Regional Financial Accounting System on the Quality of Local Government Financial Statements; (4) the significance value of the interaction variable between the Internal Control System and Human Resource Competence is 0.063 > 0.05 so that it can be concluded that Human Resource Competence is unable to moderate the influence of the Internal Control System on the Quality of Local Government Financial Statements.
Analisis Faktor-Faktor Yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tolikara Kodon, Klemens; Safkaur, Otniel; Ngutra, Risky Novan; Salle, Hesty Theresia
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 3 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i3.3310

Abstract

This study aims to analyze the factors that affect the value of financial reporting information. Factors that affect the value of financial reporting information are measured by variables of human resource quality, information technology utilization, internal control systems, regional financial supervision. The research approach used is associative. The sampling technique used in this study was a saturated sample with the number of respondents as many as 60 people at the Regional Financial and Asset Management Agency of Tolikara Regency. Data collection is carried out by distributing questionnaires. Data analysis using multiple linear regression with the help of SPSS. This study provides results that partially human resources, the use of information technology and regional financial supervision do not have a significant effect on the value of financial reporting information, while the internal control system has a positional effect on the value of financial reporting information. Human resources, internal control systems, the use of technology and information, and regional financial supervision simultaneously affect the value of financial reporting information.
Analisis Fungsi Pengawasan DPRD Terhadap Pelaksanaan Anggaran Pendapatan dan Belanja Daerah di Kabupaten Waropen Niki, Dani Yordan; Ngutra, Risky Novan; Kambuaya, Quincy F.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.4079

Abstract

The aim of the research is to analyze the implementation of the Waropen DPRD's supervisory function regarding Waropen APBD Management. To analyze the factors inhibiting the implementation of supervision by the DPRD Wropen regarding the management of the APBD. The analysis methods used are validity tests, reliability tests, and qualitative description analysis methods. From the results of the discussion, it can be concluded: (1). Respondents' perceptions in answering questions related to the variable Implementation of the Supervisory Function of the Regional People's Representative Council by listening to opinions, asking for information, investigating, working visits and accepting aspirations from 20 respondents or (100%) chose very suitable. (2). Respondents' perceptions in answering questions related to the variable Factors Inhibiting the Implementation of Supervision with indicators of knowledge, skills, facilities and infrastructure, participation from 20 respondents or (100%) chose very suitable.
Extraction of Natural Resources and Community Livelihoods Systems Change Region of the Cycloop Nature Reserve in Jayapura Papua Novan Ngutra, Risky; Kumala Putri, Eka Intan; Hadi Dharmawan,, Arya; Darusman, Dudung
Sodality: Jurnal Sosiologi Pedesaan Vol. 5 No. 1 (2017): Sodality: Jurnal Sosiologi Pedesaan
Publisher : Departement of Communication and Community Development Sciences, Faculty of Human Ecology

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.562 KB) | DOI: 10.22500/sodality.v5i1.16270

Abstract

ABSTRACTThis study aims to analyze the pattern of community life of the Cycloop Nature Reserve based livelihoods.In  addition, this  study also analyzes the perception  of  the issues contained in the Cycloop  Mountains, nature  reserve, and analyze the management policy Cycloop Nature Reserve area. The results of the study noted that the pattern of use of forest resources  in  Cycloop Nature Reserve area in the form of social interaction of economic relations of society to meet the needs of everyday life, such as harvest forest products such as food, firewood, building materials and home, fodder, medicinal plantsand services and the results of other forest types. Perception noted there are four the most frequently encountered problems and facing communities, namely floods, forest fires and land (agriculture and illegal plantations), logging (illegal logging), as well as a decrease in the value of biodiversity in the area Cycloop Nature Reserve. The policy needs to be taken is the need for the empowerment of indigenous peoples through indigenous knowledge on the management of natural resources in the nature reserve. Additionally still conducted socialization activities for the community, then the pattern of routine patrols and security operations with indigenous peoples.Affirmation for customary land which is in the nature reserve area Cycloop Nature Reserveso that each of indigenous peoples supervise the activities of the society.Keywords: community interaction, perception, empowerment, indigenous knowledgeABSTRAKPenelitian ini bertujuan menganalisis aktivitas kehidupan masyarakat di kawasan Cagar Alam Pegunungan Cycloop berdasarkan mata pencaharian. Selain itu penelitian ini juga menganalisis persepsi mengenaiberbagai permasalahan di kawasan Cagar Alam Pegunungan Cycloop dan menganalisis kebijakan pengelolaan kawasan Cagar Alam Pegunungan Cycloop.Metode yang digunakan pada penelitian ini menggunakan analisis deskriptif dan analisis SWOT yang mengarahkan untuk kebijakan pengelolaan kawasan cagar alam. Hasil penelitian mencatat bahwa pola pemanfaatan sumberdaya hasil hutan pada kawasan Pegunungan Cycloops berupa hubungan interaksi sosial ekonomi masyarakat untuk memenuhi kebutuhan hidup sehari-hari, seperti kegiatan pemungutan hasil hutan berupa bahan pangan, kayu bakar, bahan rumah dan bangunan, pakan ternak, tanaman obat dan hasil jenis jasa hutan lainnya. Persepsi mencatat ada empat persoalan yang paling sering dijumpai dan dihadapi masyarakat, yakni banjir, kebakaran hutan dan lahan (pertanian dan perkebunan ilegal), pencurian kayu (illegal logging), serta penurunan nilai keanekaragaman hayati di kawasan Cagar Alam Pegunungan Cycloop. Kebijakan yang perlu diambil adalah perlu adanya pemberdayaan masyarakat adat melalui pengetahuan adat tentang pengelolaan sumberdaya alam di kawasan cagar alam. Selain itu tetap dilakukan kegiatan sosialisasi bagi masyarakat, kemudian pola pengamanan patroli rutin dan operasi secara bersama masyarakat adat. Penegasan bagi tanah adat yang berada di kawasan cagar alam Pegunungan Cycloops sehingga setiap masyarakat adat tetap mengawasi kegiatan masyarakatnya.Kata kunci: interaksi komunitas, persepsi, pemberdyaan, kearifan lokal
Efektivitas Dan Efisiensi Belanja Daerah Untuk Pembangunan Manusia Dan Pengentasan Kemiskinan Di Provinsi Papua Kende, Tutun A.; Hafizrianda, Yundy; Ngutra, Risky Novan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4011

Abstract

This study aims to analyse the effectiveness and efficiency of regional spending on human development and poverty alleviation in Papua Province. We conducted this research in the context of districts and cities across Papua Province. The study utilized secondary data sourced from the Central Statistics Agency of Papua Province and the Ministry of Finance of the Republic of Indonesia, covering the period from 2010 to 2022. The data analysis method employs data envelope analysis (DEA) to measure the efficiency level of regional spending, as well as panel data regression analysis to analyse the effectiveness and influence of regional spending on human development and poverty alleviation. The study's findings show that, in general, regional spending in districts and cities throughout Papua Province is inefficient. Only a few districts and cities efficiently allocate regional spending for human development and poverty alleviation. Furthermore, the average regional expenditure is effective and has a positive effect on the human development index in districts and cities throughout Papua province; only Jayapura city has a significant effect on the human development index. While the average regional expenditure is effective and has a negative effect on the percentage of poor people in districts and cities throughout Papua province, only Intanjaya, Jayawijaya, and Nduga districts have no significant effect on the percentage of poor people.
Analysis of the Basic Sector and the Contribution of Economic Sectors to Economic Growth in the City of Jayapura Tame, Yusuf Serang; Marlissa, Elsyan R; Ngutra, Risky Novan
Studi Ekonomi dan Kebijakan Publik Vol. 3 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v3i1.5261

Abstract

Purpose: Economic development is a structured effort to manage resources in order to improve community welfare. This study aims to: (1) analyze the contribution trends of each economic sector to Jayapura City's GRDP from 2019 to 2023; (2) identify the sector with the highest contribution during this period; and (3) determine which sectors serve as base (leading) sectors using Location Quotient (LQ) analysis. Research methodology: The study applies descriptive analysis and the LQ method by comparing the share of each economic sector in Jayapura City to that in Papua Province. Secondary data from 2019 to 2023 was analyzed to assess sectoral performance and identify strategic sectors for regional development. Results: The findings show that the top contributing sectors are Construction (24.39%), Wholesale and Retail Trade including Motor Vehicle and Motorcycle Repair (17.97%), and Government Administration, Defense, and Mandatory Social Security (10.87%). These three sectors together contribute more than 50% to Jayapura’s total GRDP. Sectors with LQ > 1—such as Construction, Financial Services, and Information and Communication—are considered base sectors, indicating they produce beyond local needs and drive economic growth. Conclusion: Jayapura City’s economic structure is dominated by a few key sectors that play a central role in development planning and economic resilience. Limitation: This research is limited to Jayapura City and does not analyze comparative or qualitative dimensions, such as employment quality or policy impact. Contribution: The study supports regional planning by providing an empirical foundation to prioritize investments and policy in high-performing and base sectors.
Analysis of demand elasticity for processed salted fish at Maria Bintang Laut Cooperative, Diocese of Mimika, in Mimika Regency Lakupais, Dince Dina; Iek, Mesak; Ngutra, Risky Novan
Journal of Multidisciplinary Academic Business Studies Vol. 2 No. 4 (2025): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v2i4.3404

Abstract

Purpose: This study aims to analyze the cost structure, revenue, income, break-even point (BEP), and demand elasticity for processed salted fish at the Maria Bintang Laut Cooperative, Diocese of Mimika, to assess business feasibility and provide strategic recommendations for income improvement. Research/methodology: The research employs a quantitative approach with a census of 60 active cooperative members out of 230 total artisans. Primary data were collected through structured interviews and field observations, while secondary data were sourced from cooperative records and government publications. Data analysis techniques include descriptive statistics, demand elasticity measurement, log-linear regression, and BEP analysis. Results: Findings indicate an increase in production from 986 kg in 2023 to 1,431 kg in 2024, alongside higher revenues (from IDR 19.72 million to IDR 35.7 million). However, despite rising revenues, the cooperative failed to reach BEP due to high production costs, especially labor and raw materials, resulting in losses in both years. The price elasticity of demand was calculated at 1.8, suggesting that demand is highly elastic, with higher prices followed by higher demand contrary to conventional economic theory but consistent with local market dynamics. Conclusions: Production and revenue rose, yet unprofitable; quality-driven demand requires pricing strategy and efficiency in labor and materials for profitability. Limitations: The study is limited by a small dataset (2023–2024), restricting statistical generalization. Contribution: This study provides practical insights for cooperatives in coastal communities to design cost efficiency, adaptive pricing, and quality-based strategies to strengthen economic sustainability.
Factors Affecting the Role of Agricultural Extension Workers in the Development of Farmer Groups in West Koya Village, Jayapura City Ngutra, Risky Novan
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.10452

Abstract

This study aims to determine the factors that influence the role of agricultural extension workers in the development of farmer groups in Koya Barat Village. The method used was quantitative. The results showed that the role of agricultural extension officers in terms of the variable ability of motivation on average has been able to influence farmers in carrying out farming activities, correcting deficiencies and solving problems, providing information on assistance from the government, conducting training, and coaching from the center but less able to give awards to active members. For variable communication skills of farmer groups and farmers can be accepted both in the delivery of information, media, language used. For the variable of increasing farmers' knowledge in answering the types of superior seeds, good land processing, good types of fertilizers, how to control pests, smooth irrigation and irrigation until harvest. In the Farmer Income Variable, the presence of agricultural extension workers greatly affects the income of farmers through the information obtained in increasing the income of rice farmers.
Co-Authors Adrianus Huby Arius Kambu Arung Lamba Arya Hadi Dharmawan Bae, Irfan Charlota Stella Kakisina Dudung Darusman Eka Intan Kumala Putri eli wanggai Elsyan Rienette Marlissa Febiana, Anggelika Gobay, Helena Gracelia U. Hesty Theresia Salle Ilham Ilham junaed junaed Kambuaya, Quincy F. Kende, Tutun A. Kodon, Klemens Lakupais, Dince Dina Manalu, Janviter Marlissa, Elsyan R Mesak Iek Mujiati Mujiati Niki, Dani Yordan obatius wanimbo Otniel Safkaur Safanpo, Apolo Suharto, Totok Tame, Yusuf Serang Thobby Wakarwamu Watopa, Moses Yembise, Leo Yansen Yundy Hafizrianda, Yundy