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All Journal Sodality: Jurnal Sosiologi Pedesaan Journal of Economic, Bussines and Accounting (COSTING) 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) Edunity: Kajian Ilmu Sosial dan Pendidikan Golden Ratio of Data in Summary Studi Ekonomi dan Kebijakan Publik Jurnal Median Arsitektur dan Planologi BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Dynamics of Politics and Democracy Journal of Multidisciplinary Academic Business Studies Global Academy of 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Analysis of the management strategy for retribution revenue from sports venues in Papua Province Aronggear, Yetty Margen; Marlissa, Elsyan R; Ngutra, Risky Novan
Dynamics of Politics and Democracy Vol. 4 No. 2 (2025): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/dpd.v4i2.3084

Abstract

Purpose: This study aims to examine the implementation and contribution of retribution from sports facilities and infrastructure in supporting the Regional Original Revenue (PAD) of Jayapura City, as well as to identify the supporting and inhibiting factors affecting its effectiveness. Research methodology: The research employs a qualitative descriptive approach, using data collection techniques such as interviews, observations, and document analysis involving relevant stakeholders from the Youth and Sports Office and the Regional Financial Management Agency of Jayapura City. Results: The findings indicate that while the collection of retributions has been implemented according to standard procedures, its contribution to PAD remains relatively low. This is attributed to several obstacles, including insufficient operational budgets, limited human resources, underutilization of sports facilities, and the public's economic limitations. Conclusions: Retribution from sports facilities has the potential to support regional income; however, its effectiveness is constrained by institutional and socio-economic factors. With improved budgeting, monitoring, and utilization of facilities, this revenue source could make a more substantial contribution to Jayapura City's PAD. Limitations: This study is limited to the scope of Jayapura City and specifically focuses on retributions from sports facilities. Therefore, the results may not be generalizable to other regions or types of local revenues. Furthermore, the reliance on qualitative methods limits the extent of financial quantification and broader statistical analysis. Contribution: This research contributes to policy evaluation in optimizing local non-tax revenues. It also offers practical insights for improving retribution governance, particularly in the sports services sector.
Analysis of the efficiency and effectiveness of the budget for the DPR's aspirational funds in Mimika Regency Nasrum, Nasrum; Iek, Mesak; Ngutra, Risky Novan
Dynamics of Politics and Democracy Vol. 3 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/dpd.v3i2.3274

Abstract

Purpose: This study aims to evaluate the efficiency and effectiveness of the DPRD’s aspirational funds (Pokok Pikiran) in Mimika Regency, focusing on their impact on public welfare and alignment with regional development priorities. Research/methodology: A descriptive quantitative approach was used, with primary data collected through questionnaires and interviews with community members and stakeholders in the DPRD and local government. Secondary data included budget realization reports from 2022–2024. Effectiveness and efficiency were measured using ratio analysis. Results: The average effectiveness reached 95.3%, showing that most allocated funds were realized. However, efficiency declined, with the Pokok Pikiran share in direct spending dropping from 5.6% in 2022 to 2.89% in 2024, despite growing regional expenditure. Several programs, such as housing development, had limited welfare impact, suggesting poor alignment with strategic needs. Conclusions: While the funds were effectively utilized, their efficiency in enhancing public welfare was limited due to weak program impact and misaligned priorities. Strategic planning and targeting are necessary to improve outcomes. Limitations: The study is limited to one region and a short timeframe (three years), without comprehensive input from beneficiaries, limiting the assessment of long-term impacts. Contribution: This study offers empirical insights into DPRD fund management, identifying the gap between budget realization and public benefit. It informs policy improvements in fund prioritization, transparency, and welfare impact in decentralized governance.
The Influence of Human Resource Competence and Information Technology Utilisation on the Accuracy of Treasurer Accountability Reporting in the Jayapura Regency Government Ahmad, A.; Rofingatun, Siti; Kambuaya, Quincy F.; Layuk, Paulus K. Allo; Ngutra, Risky Novan; Antoh, Alfiana
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1802

Abstract

This study analyses the influence of human resource competence and information technology utilisation on the accuracy of treasurer accountability reporting in the Jayapura Regency Government, as well as testing the role of organisational commitment as a moderating variable. The study uses a quantitative approach with an explanatory survey design. A sample of 160 respondents was determined using the Slovin formula, and data was collected through questionnaires administered to regional financial management officials/employees. Analysis was performed using multiple linear regression and interaction (moderation) tests with the aid of statistical software. The results show that human resource competence has a positive and significant effect on the accuracy of treasurer accountability reporting (p<0.05), and the use of information technology also has a positive and significant effect (p<0.05). Simultaneously, both variables have a significant effect on reporting accuracy (p<0.05).
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.
Analysis of the effect of Supplementary Food Provision (PMT) budget distribution on improving child nutrition for stunting eradication in Mimika Regency Naa, Oktovina; Umar, Hasan Basri; Ngutra, Risky Novan
Global Academy of Business Studies Vol. 1 No. 3 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i3.3477

Abstract

Purpose: This study aims to analyze the effect of the distribution of the Supplementary Food Provision (PMT) budget on improving child nutrition as part of stunting alleviation efforts in Mimika Regency. The focus is on how government allocations and budget management contribute to nutritional improvements among vulnerable groups. Research methodology: The research applies an associative method to identify the relationship between budget distribution and nutritional outcomes. Data were collected through structured questionnaires and in-depth interviews with respondents directly involved in program implementation. The analysis technique used is simple linear regression to measure the effect of PMT budget allocation on child nutrition indicators. Results: Findings indicate that the distribution of the PMT budget has brought tangible benefits, particularly to children under five and pregnant women at risk of malnutrition. The regression results confirm that budget allocation has a positive and statistically significant impact on improving child nutrition for stunting alleviation in Mimika Regency. Nevertheless, the program still faces obstacles, including uneven distribution, limited monitoring, and external socioeconomic factors. Addressing these barriers is essential for achieving optimal and sustainable results. Conclusions: The distribution of the PMT budget plays a crucial role in enhancing children’s nutritional status and supporting stunting reduction strategies. Proper targeting and effective use of the budget can strengthen outcomes, though improvements in governance, monitoring, and community engagement remain necessary. Limitations: The study is limited by reliance on local government reports, a narrow geographic scope, and the exclusion of external determinants such as parenting practices, healthcare access, and socioeconomic conditions. Contribution: This study provides practical insights for policymakers to refine budget management and intervention strategies, while academically contributing to the literature on the role of public funding in combating malnutrition and stunting.
Raja Analysis of the potential and effectiveness of central market retribution revenue on the Regional Original Income (PAD) of Mimika Regency Pakage, Charlex Luis; Umar, Hasan Basri; Ngutra, Risky Novan
Global Academy of Business Studies Vol. 1 No. 3 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i3.3478

Abstract

Purpose: This study aims to evaluate the potential and effectiveness of central market retribution revenue and its contribution to the Regional Original Income (PAD) of Mimika Regency. It seeks to determine whether market retribution is managed optimally and whether it provides meaningful income to the local government. Methodology: The research adopts a quantitative approach with descriptive and case study methods. Data were collected through documentation, questionnaires, and interviews conducted between 2019 and 2023. Analytical techniques included the calculation of effectiveness ratios, contribution analysis, and retribution potential assessment using standard regional financial formulas. Data validity was ensured through triangulation methods. Results: The findings indicate that the effectiveness of central market retribution collection in Mimika was consistently high, with an average rate above 90%, thereby categorized as effective. However, the contribution to overall PAD remained low, averaging only 2.03% during 2019–2023. The study also found that retribution potential was not fully realized due to incomplete trader registration, low payment compliance, and reliance on manual collection systems, which hinder transparency and efficiency. Conclusions: The study concludes that although central market retribution in Mimika Regency is effectively collected, its contribution to PAD is still minimal. This gap is primarily attributed to administrative inefficiencies and structural challenges. To maximize retribution revenue and strengthen local fiscal capacity, the government must improve trader data management, implement stronger monitoring systems, and adopt digital retribution mechanisms. Limitations: The research is limited to Pasar Sentral Timika and relies mainly on secondary financial data, which may not fully reflect informal transactions or administrative constraints. Contribution: This study contributes to regional fiscal policy literature by demonstrating the gap between potential and realized revenue, offering policy insights for enhancing local revenue through digitization, compliance enforcement, and governance reforms.
Implementasi Kebijakan Transisi Penerbitan Faktur Pajak Dari Aplikasi E-Faktur Ke Sistem Coretax di Kantor Pelayanan Pajak Pratama Jayapura S, Suhely; Ratang, Westim; Ngutra, Risky Novan
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 5 No. 4 (2026): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v5i4.498

Abstract

This research is motivated by the transition of the tax invoice issuance policy from the e-Faktur application to the Coretax system as part of the digital reform of tax administration in Indonesia. These changes not only have an impact on the technical aspect, but also on the administrative process, user experience, and quality of tax services. This study aims to analyze the implementation of Coretax and its influence on the quality of tax services at the Jayapura Pratama Tax Service Office. The method used is a qualitative approach with a case study design through data collection in the form of questionnaires and in-depth interviews. The results show that the implementation of Coretax takes place in an adaptive and non-linear manner, where the perception of system usefulness appears earlier than the ease of use. In the early stages, various technical obstacles and increased administrative burdens were found that affected the taxpayer experience. Nevertheless, the quality of tax services was maintained thanks to institutional support, although it was greatly influenced by the stability of the system. In conclusion, the success of Coretax's implementation is determined by the readiness of the system, user capacity, and organizational support in facing the digital policy transition period.
ANALISIS FAKTOR DETERMINAN YANG MEMPENGARUHI PAD KAB/KOTA DI PROVINSI PAPUA TAHUN 2016-2021 Immanuel Putra Perdana Simanjuntak; Adolf Z. D. Siahay; Risky Novan Ngutra
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/mfvyfv69

Abstract

Tujuan penelitian ini adalah untuk menganalisis Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto (PDRB), dan Penduduk Kabupaten/Kota di Provinsi Papua. Selain itu, penelitian ini bertujuan untuk menganalisis signifikansi masing-masing variabel yang berkontribusi terhadap pendapatan Kabupaten/Kota di Provinsi Papua. Penelitian ini merupakan jenis penelitian kuantitatif, dengan populasi penelitian ini adalah faktor-faktor yang dapat mempengaruhi pendapatan Kabupaten/Kota di Provinsi Papua. Contoh dari faktor-faktor tersebut adalah Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto (PDRB), dan Penduduk. Desain penelitian ini menggunakan korelasi yang bertujuan untuk menguji hubungan antara variabel-variabel. Selain itu, metode yang digunakan dalam penelitian ini adalah analisis regresi berganda untuk menguji hubungan antara beberapa variabel independen dan satu variabel dependen. Hasil analisis menunjukkan bahwa Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto (PDRB), dan Penduduk memiliki pengaruh signifikan terhadap pendapatan Kabupaten/Kota di Provinsi Papua dengan nilai signifikansi masing-masing variabel kurang dari standar kepercayaan, yaitu α=0.05. Hasil penelitian ini menunjukkan bahwa Produk Domestik Regional Bruto (PDRB) menjadi variabel yang paling signifikan dalam pendapatan Kabupaten/Kota di Provinsi Papua, sebagaimana ditunjukkan oleh nilai koefisien model regresi, yaitu 0,350, diikuti oleh Iuran Daerah sebagaimana ditunjukkan oleh nilai koefisien model regresi, yaitu 0,129.
Co-Authors A. Ahmad Adolf Z. D. Siahay Adrianus Huby Alfiana Antoh, Alfiana Arius Kambu Aronggear, Yetty Margen 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 Immanuel Putra Perdana Simanjuntak junaed junaed Kambuaya, Quincy F. Kende, Tutun A. Kodon, Klemens Lakupais, Dince Dina Layuk, Paulus K. Allo Manalu, Janviter Marlissa, Elsyan R Mesak Iek Mujiati Mujiati Naa, Oktovina Nasrum Nasrum, Nasrum Niki, Dani Yordan obatius wanimbo Otniel Safkaur Pakage, Charlex Luis S, Suhely Safanpo, Apolo Siti Rofingatun Suharto, Totok Tame, Yusuf Serang Thobby Wakarwamu Umar, Hasan Basri Watopa, Moses Westim Ratang Yembise, Leo Yansen Yundy Hafizrianda, Yundy