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All Journal Indonesian Journal of Economics and Bussiness KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE Jurnal Manajemen dan Bisnis KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Bina Bangsa Jurnal Ekonomi dan Bisnis Jurnal Manajemen Dan Bisnis East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Science and Technology (FJST) The Community Engagement Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Cenderabakti: Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Ilmiah Ekonomi dan Manajemen BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal Pengabdian Masyarakat dan Riset Pendidikan Celebes Journal of Community Services Adhigana Papua : Jurnal Ilmiah Magister Manajemen

Westim Ratang

Universitas Cenderawasih

Author-ID : 3414947

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Articles

Title

FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP Pamfilia Ferdinanda Montayop; Westim Ratang; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

This article examines determinants which influence the optimization of fixed assets utilization in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials and no… The final respondents were 69. A purpose sampling technique was used to select the respondents. A direct survey was employed to collect research data. This study used multiple regressions to empirically test the hypotheses. The findings indicated that assets inventory positively influence fixed assets utilization and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimize fixed assets utilization and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilization and management. In other words, legal audit advancement is likely to optimize fixed assets utilization and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilization and management in the Regency. This means that the better the assets recognition, the better the optimization of fixed assets utilization and management in Boven Digoel Regency. Keywords: Asset Inventory, Legal Audit, Asset Recognition, Asset Optimization.

PENGARUH PELAKSANAAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI DYSFUNCTIONAL BEHAVIOR DI KABUPATEN SARMI Westim Ratang
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

This study aims to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial reports, and to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial statements moderated by dysfunctional behavior. The number of samples in this study were as many as 20 people, drawn from all regional apparatus organizations in Sarmi Regency. The results of this study indicate that the regional financial accounting system has a positive effect on the quality of financial reports, the better the implementation of the regional financial accounting system will make the regional financial reports more qualified. The regional financial accounting system has an effect of 37.0% on the quality of financial reports. The regional financial accounting system moderated by dysfunctional behavior has a negative effect on the quality of financial reports. The implementation of the regional financial accounting system if supported by high dysfunctional behavior will reduce the quality of financial reports. The regional financial accounting system which is moderated by dysfunctional behavior has an effect of 60.1% on the quality of financial reports.

PENGARUH KUALITAS APARATUR DAERAH, REGULASI, SISTEM INFORMASI DAN KOMITMEN TERHADAP MANAJEMEN ASET Rosihan Rosihan; Bonifasia Elitha Bharanti; Westim Ratang
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

Each region are required to be able to manage asset efficiently and effectively. For that, this research is conducted in the government of Papua province with an examination of the influence of the quality of local officials, regulations, information system for asset managements, and commitment to the asset management. A method of descriptive applied by using questionnaire for data collection and regression to data analysis. The results of the research showed that the quality of apparatus significant and positively correlate. Hence, increasing the quality of apparatus needs to be improved through formal education and relevant technical training. Another thing to do is placement staff has to be in accordance with competence. Regulating factor showed a positive and significant influence and the binding regulations existence become a weighted point in handling regional assets. Information systems factor has a positive and significant impact for assets managements in government of Papua province. Information technology application usage has to be an important part for managing regional assets because of efficient and accurate. Leaders' commitment factor have a positive and significant impact, so that the head of SKPD which is responsible for asset usage has to make written commitment as a pact of integrity. Five factors are to be considered in managing regions assets, so that attention and act are required to increase those five factors as well. Keyword : assets management, quality of local officials, regulation, information system, leaders commitment, government of Papua province

STRATEGI PENINGKATAN RETRIBUSI PASAR YOUTEFA, SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH Yuli Antikasari; Westim Ratang; Agustina Sanggrangbano
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 3 (2018)
Publisher : Universitas Cenderawasih

The purpose of this study is to determine changes in the organizational environment, both internal and external environments in an effort to increase the acceptance of market retribution. Descriptive research method with a qualitative approach. While the technique of collecting data with the method of documentation, in-depth interviews and direct observation. Data analysis uses interaction analysis models and SWOT analysis so that strategic issues emerge, namely: 1. Low ability and skills of employees. 2. Weak supervision and law enforcement. 3. Low level of merchant awareness of rules. 4. Practice setting targets that have not been based on existing potential. To respond to the issue, a strategy was developed as follows: Improving the quality of Human Resources through education and courses; The same understanding of organizational mission; Improvement of work procedures; socialization and counseling on rights and obligations in accordance with existing rules; cooperating with other related agencies, for example the Satong Praja Police; Persuasive and Repressive Approach; Commitments from all parties in setting targets; use actual potential data in setting targets. Keywords: Market Retribution, Acceptance, Strategy, Improvement.

ANALISIS PENATAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA JAYAPURA Maranatha Siregar; Westim Ratang; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

One of the problems that often arise in the management of regional property is the administration of regional property. In the implementation of the Asset Administration, it is often constrained in terms of reporting the assets of certain Regional Apparatus Organizations. This is because there is no Standard Operating Procedure in terms of the Administration of these Assets, which causes delays in the preparation of Regional Government Financial Reports (LKPD). The causes of administrative side problems are incomplete documents and unclear deletion findings, financial side causes, namely budget constraints, delegation and misuse of maintenance costs, causes of bureaucracy, namely the absence of a legal umbrella, limited responsibilities of BPKAD, non-centralized procurement of vehicles, causes of human resources namely the level of employee mutation and limited human resources and the causes of limitations in the use of regional property management information systems, namely SIMDA BMD still using an off-line system and SIMDA BMD in the City Government of Jayapura has not been integrated into the financial department of BPKAD.

Faktor-Faktor Yang Memengaruhi Pelaksanaan Good University Governance Westim Ratang
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022)
Publisher : Universitas Cenderawasih

This study aims (1) to analyze and determine the effect of interpersonal communication on Good University Governance. (2) To analyze and determine the effect of work motivation on Good University Governance. (3) To analyze and determine interpersonal communication on Good University Governance through work motivation. The type of research used is explanatory research with a quantitative approach where the research was conducted at the University of Cenderawasih Jayapura. The variables used consist of: Interpersonal Communication (X) as the independent variable, Work Motivation (Y) as the intervening variable and Good University Governance (Z) as the dependent variable. All variables were measured using a Likert scale. The number of samples used in this study were 50 respondents who were employees of the Cenderawasih University in Jayapura. The types of data used in this study are primary and secondary data. Primary data was obtained from the results of distributing questionnaires, while secondary data was obtained from institutions related to this topic and research. Testing the instrument using the validity test and reliability test. The results showed that (1) interpersonal communication has an effect on work motivation, (2) interpersonal communication has an effect on Good University Governance, (3) work motivation has an effect on Good University Governance, and (4) interpersonal communication has an effect on Good University Governance through work motivation.

Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Daerah Dimediasi Oleh Pengawasan Keuangan Pada Pemerintah Daerah Provinsi Papua Orpaniati Rantepulung; Julius Ari Mollet; Westim Ratang
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 2 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i2.2779

The Effect of Accountability and Transparency on Local Government Performance Mediated by Financial Supervision in the Papua Provincial Government, supervised by Westim Ratang and J. A. Mollet. Thesis for Masters in Regional Finance at Cenderawasih University.The purpose of this research is to know and analyze the effect; 1) Financial accountability for the performance of the regional government of the Papua Province, 2) Financial transparency towards the performance of the regional government of the Papua Province, 3) Financial accountability for the regional financial supervision of the Papua Province, 4) Financial transparency for the regional financial supervision of the Papua Province, 5) Financial accountability, transparency finance and financial supervision affect the performance of the regional government of Papua Province, 6) Financial accountability to the performance of local government through financial supervision of the regional government of Papua Province, 7) Financial transparency of the performance of local government through financial supervision of the regional government of Papua Province and 8) Financial supervision on the performance of the regional government of the Papua Province, 9) Variables that have a dominant influence on the performance of the regional government of the Papua Province.The method used in this research is path analysis. The author uses path analysis (path analysis) because to determine causal relationships, with the aim of explaining the direct or indirect influence between exogenous variables and endogenous variables.The results of the analysis show that: (1) Financial accountability influences regional financial management supervision. (2) Financial transparency affects regional financial management supervision. (3) Financial accountability influences local government performance. (4) Financial transparency affects local government performance. (5) Financial accountability, financial transparency and financial supervision affect the performance of local governments. (6) Financial accountability affects the performance of regional governments through supervision of regional financial management. (7) Financial transparency influences regional government performance through supervision of regional financial management. (8) Supervision of regional financial management affects the performance of regional governments. (9) Accountability has a dominant influence on the performance of the regional government of Papua Province.Â

Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Pada Badan Pengelolaan Keuangan Dan Asset Daerah (BPKAD) Provinsi Papua Permana, Insan; Ratang, Westim; Rofingatun, Siti
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.v9i2.3341

The aim of this research is to analyze the factors that influence the accountability of government agency performance at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. This research is a type of quantitative research with the population used being employees at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province, totaling 187 employees. Based on the calculation of the sampling technique using the Slovin formula, the number of samples determined was 65 employees. The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables and one dependent variable. The results of the analysis show that, the information system, internal control system and clarity of budget targets simultaneously influence the accountability of the performance of regional government agencies in the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. The information system, internal control system and clarity of budget targets partially influence the accountability of the performance of regional government agencies at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province. Clarity of budget targets has a dominant influence on the accountability of the performance of regional government agencies at the Regional Financial and Asset Management Agency (BPKAD) of Papua Province.

Co-Authors Adolf Z. D. Siahay Aedah, Nur Agustina Ivonne Poli Agustina Sanggrangbano Agustinus Salle Agustinus Salle, Agustinus Andarias Kuddy Andarias Kuddy Antoh, Agustina Ester Arius Kambu Bonifasia Elitha Bharanti Cornelia Matani Djawa, Ferdinant Martinus Due G. B. Sihombing Elimelek Ramandey Elsyan R. Marlissa Elsyan Rienette Marlissa Enrico A, Gregorius A. Fatma Yunus Gabriel Yusuf Giovania, Gian Halomoan Hutajulu Halomoan Hutajulu Heluka, Isak Henderina Morin, Henderina Herlina Irianti Mulyono Hesty T. Salle Hesty Theresia Salle Ilham Ilham Ivana K. Wamafma Jhon Urasti Blesia Jhon Urasti Blesia, Jhon Urasti Kambuaya, Quincy F. Kristin Sawen KURUWAY, MAGDALENA Layuk, Paulus K Allo Layuk, Paulus Kombo Allo Layuk, Teo Allo Lenny M. Manali Makkulasse, Muh. Arsal Manalip, Lenny M. Maranatha Siregar Marcelinus A. Salle Marlissa, Elsyan R Marlissa, Elsyan R. Martino Wibowo Maylen Kambuaya Meinarni Asnawi, Meinarni Mery Pegome Mery Pigome Mollet, Julius Ary Mulyono, Herlina Irianti Munte, Perawati Nickanor Wonatorey Novi Trihadi Nugroho, Gabriel Yusuf Adhi Nur Aedah Nur Asmarani Nur Asmarani, Nur Orpaniati Rantepulung Paliman, Felisia Asri Pamfilia Ferdinanda Montayop Pascalina Sesa Paulus K. Allo Layuk Perakwati Munte Permana, Insan Poli, Agustina Ivonne Puspawati, Ni Nengah Vera Rambet, John Ryan Ardiles Risanti, Dwi Rizal, Fathu Rosalin Ledi Diana Anauw Rosihan Rosihan Ruben Tuhumena Salle, Hesti Salle, Marcel Sara Marlyn Paru Sarlota Arang Ratang Sihombing, Due G. B. Siti Rofingatun Situmorang, Deni Lizawani Stevanus Thane SULTAN, ZULKIFLI Suronoto, Muhajir Syaikhul Falah Syauta, Jack H. Tamba, Delima Tupamahu, Shanthy Shinta Vince Tebay Wandimbo, Rosita Wonar, Klara Wonatorey, Nickanor Kaladius Reumi Yeperson Narek Yohanis Rante Yosephina Ohoiwutun Yuli Antikasari

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