Claim Missing Document
Check
Articles

Improving Employee Performance: The Role of Leadership, Work Environment, and Internal Control Systems Mediated by Work Motivation in the Papua Provincial Inspectorate Selvi, Selvi Lumempouw; Kambuaya, Balthazar; Ratang, Westim; Marlissa, Elsyan R.; Tebay, Vince; Kambu, Arius A.
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.v6i1.1871

Abstract

This study investigates the influence of leadership, work environment, and internal control systems on employee performance mediated by work motivation in the Papua Provincial Inspectorate, both partially and simultaneously. This study uses a quantitative approach with respondents from the Papua Provincial Inspectorate. Data analysis was conducted using regression analysis and path analysis to test the direct and indirect relationships between variables. The results show that leadership has a positive effect on work motivation with a coefficient of 0.213, the work environment has a positive effect with a coefficient of 0.325, and the internal control system also has a positive effect on work motivation with a coefficient of 0.018. Furthermore, leadership, work environment, and internal control systems are proven to have a partial positive effect on employee performance. Simultaneously, these three variables have a significant effect on employee performance through the mediating role of work motivation. These findings confirm that work motivation plays a strategic role in strengthening the influence of leadership, work environment, and internal control systems on employee performance. In practical terms, the results of this study provide an empirical basis for the Papua Provincial Inspectorate in formulating managerial policies oriented towards continuous improvement of employee performance.
PENGARUH INTEGRITAS, OBYEKTIFITAS, KERAHASIAAN, DAN KOMPETENSI PADA KINERJA AUDITOR INSPEKTORAT PROVINSI PAPUA Tangka, Etni; Asnawi, Meinarni; Kambuaya, Quincy F.; Salle, Agustinus; Layuk, Paulus K. Allo; Ratang, Westim
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh integritas, obyektivitas, kerahasiaan, dan kompetensi terhadap kinerja auditor Inspektorat Provinsi Papua, baik secara parsial maupun simultan. Metode analisis yang digunakan adalah regresi linier berganda dengan tingkat signifikansi 5%. Hasil uji simultan menunjukkan bahwa model regresi yang digunakan layak, ditunjukkan oleh nilai F hitung sebesar 4,215 dengan signifikansi 0,009 (< 0,05). Temuan ini membuktikan bahwa integritas, obyektivitas, kerahasiaan, dan kompetensi secara bersama-sama berpengaruh signifikan terhadap kinerja auditor. Secara parsial, integritas berpengaruh positif signifikan terhadap kinerja auditor dengan nilai koefisien 0,808. Hal ini menunjukkan bahwa semakin tinggi integritas auditor, semakin baik kinerja yang dihasilkan. Obyektivitas juga berpengaruh positif dengan koefisien 0,064, menandakan bahwa sikap adil dan tidak memihak meningkatkan kualitas kerja auditor. Variabel kerahasiaan berpengaruh positif dengan koefisien 0,053, menunjukkan pentingnya menjaga informasi audit dalam mendorong profesionalisme dan kinerja. Selain itu, kompetensi memiliki pengaruh positif signifikan dengan koefisien 0,407, yang menjelaskan bahwa pengetahuan, keterampilan, dan pengalaman yang memadai dapat meningkatkan ketepatan dan kualitas hasil audit. Secara keseluruhan, penelitian ini menegaskan bahwa peningkatan integritas, obyektivitas, kerahasiaan, dan kompetensi merupakan faktor penting dalam meningkatkan kinerja auditor Inspektorat Provinsi Papua.
Analisis Efisiensi Dan Efektivitas Pengelolaan Keuangan Daerah Kabupaten Tolikara Yeperson Narek; Westim Ratang; Jhon U. Blesia
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7064

Abstract

The study purpose was. This study aims to analyse the efficiency, effectiveness, and optimisation efforts of regional financial management in Tolikara Regency during the period 2015–2022. Materials and methods. The assessment was carried out through an analysis of efficiency and effectiveness ratios based on a comparison between revenue realisation, expenditure realisation, and budget targets, and was reinforced with qualitative data from interviews with local financial management officials. Results. The results showed that regional financial management in Tolikara Regency was not yet optimal. The main obstacles affecting financial performance included: slow court proceedings and APBD (Regional Budget) determination, delays in DPA (Regional Budget Allocation) distribution, internet network constraints, and geographical challenges that hampered communication and financial reporting. The average level of efficiency in regional financial management during the research period was 95.15%, indicating that performance was in the inefficient category, as expenditure realisation was relatively high compared to revenue. Meanwhile, the average level of effectiveness was 90.49%, which is in the effective category, although it did not reach the ‘highly effective’ standard (≥100%). Conclusions. Efforts to optimise PAD that have been and need to be undertaken include intensification strategies—such as strengthening tax collection administration, supervision, and increasing the capacity of the apparatus—and extensification strategies through the development of new sources of revenue such as the tourism sector, kiosks/MSMEs, and the potential of forest products. The largest contributor to PAD to date is restaurant tax, while data on regional levies is not yet available.
CONTRIBUTION OF JOB STRESS IN MEDIATING ASPECTS AFFECTING WORK FATIGUE OF MINISTRY OF RELIGIOUS AFFAIRS EMPLOYEES IN THE SOUTH PAPUA PROVINCE REGION Risanti, Dwi; Ratang, Westim; Wibowo, Martino
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 1 (2024): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i1.803

Abstract

Employees working for the Ministry of Religion in the South Papua Province have a range of tasks related to community service in religious affairs. The demanding workload in this role calls for extra effort from the employees. This research aims to explore how work stress acts as a mediator in the relationship between leadership style, workload, and income adequacy with work fatigue among Ministry of Religion employees in the South Papua Province. Data was collected through a survey involving 153 participants. The findings from the structural equation modeling analysis reveal that leadership style has a significant negative impact on work stress, while workload has a significant positive impact on work stress. However, income adequacy does not seem to affect work stress. Moreover, leadership style negatively impacts work fatigue, whereas workload has a positive impact on work fatigue. Income adequacy, on the other hand, does not have a significant impact on work fatigue. The study ultimately concludes that work stress plays a role in mediating the relationship between leadership style and workload with work fatigue. However, work stress does not mediate the effect of income adequacy on job burnout.
DUKUNGAN PERKEMBANGAN DAN PERILAKU EKONOMI ANAK USIA DINI DI PAUD EKLESIA ANGKASA, KOTA JAYAPURA, PAPUA Elsyan Rienette Marlissa; Herlina Irianti Mulyono; Nickanor Kaladius Reumi Wonatorey; Vince Tebay; Westim Ratang; Gregorius Adista Enrico Astawa; Ferdinant Martinus Djawa; Ulfah Rizky Muslimin
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5645

Abstract

This community service activity is titled “Supporting the Development and Economic Behavior of Early Childhood at PAUD Eklesia Angkasa, Jayapura City, Papua.” The program is based on the importance of introducing economic concepts from an early age, particularly related to needs, scarcity, and wise resource management. Early childhood education focuses not only on academic aspects but also on character building and the development of basic economic understanding relevant to daily life. This activity aims to equip PAUD teachers with the skills to teach economic concepts in a simple, creative, and contextual manner. The program involved teachers, church administrators, and the Kingmi Eklesia Angkasa Foundation. The roles of parents, teachers, and the church are crucial in instilling values such as hard work, responsibility, discipline, and proper financial management based on Christian principles from an early age. The materials delivered include understanding needs and wants, saving habits, learning through play, and the ability to set priorities. The main objective is to enhance teachers’ knowledge and participants’ understanding in supporting the development of children’s economic behavior effectively and sustainably. The results indicate an improvement in teachers’ ability to teach basic economic concepts to children. Additionally, the program encourages children to develop discipline, appreciate effort, and manage their needs wisely. Collaboration among teachers, parents, and the community plays a significant role in shaping positive character traits that will benefit children in their future lives.
MANAJEMEN USAHA DAN KEWIRAUSAHAAN DENGAN MEMANFAATKAN SUMBER DAYA LAUT DI KAMPUNG ENGGROS Westim Ratang; Hesty T. Salle; Paulus K. Allo Layuk; Klara Wonar; Gabriel Yusuf; Yohanis Rante
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5900

Abstract

Enggros Village in Jayapura City, Papua, has abundant marine resources, but their utilisation remains traditional, resulting in suboptimal economic value. This community service activity was carried out on 1 May 2025, involving 22 women from the Betlehem Enggros Protestant Church congregation. The aim of the activity was to improve fish processing skills to make fish nuggets and to provide entrepreneurial skills to open up small business opportunities. The training was conducted in two sessions, namely practical fish nugget making and entrepreneurship learning. The evaluation results showed a significant increase in the participants' knowledge and skills. Participants who initially did not understand the processing process were able to explain the steps of production, produce ready-to-eat nuggets, and understand simple marketing strategies, pricing, and household financial management after the training. The visible social impact was a growth in confidence, motivation to become entrepreneurs, and the emergence of initiatives to form congregational business groups. This activity has made a tangible contribution to community empowerment, promoting economic independence, and strengthening community-based social solidarity.
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.
Optimizing APBD Budget Administration and Expenditure Accountability for Strengthened Accountable Regional Financial Governance in Jayawijaya Regency Wenda, Lukas; Kambu, Arius; Kambuaya, Maylen K. P.; Salle, Agustinus; Ratang, Westim; Waromi, Juliana
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2156

Abstract

Accountable regional financial management is a fundamental prerequisite for achieving good governance, particularly in regions with limited infrastructure and institutional capacity such as Jayawijaya Regency. Although regulations and information systems have been established, the practices of budget administration and expenditure accountability still face various challenges that potentially hinder the effectiveness of budget management. This study aims to analyze the actual condition of budget administration and expenditure accountability of the Regional Revenue and Expenditure Budget (APBD), identify the constraints encountered, and formulate optimization strategies for regional financial management in Jayawijaya Regency. This research employs a qualitative approach with a descriptive research design. Data were obtained from informants selected through purposive sampling, consisting of officials and technical staff from the Regional Financial and Asset Management Agency, the Inspectorate, and related Regional Apparatus Organizations in Jayawijaya Regency. The results indicate that budget administration and expenditure accountability have not been optimally implemented, as reflected in administrative delays, inconsistencies in documentation, and uneven utilization of financial information systems. The main constraints include limited human resource capacity, weak inter-unit coordination, and differing interpretations of regulations. The implications of this study highlight the importance of strengthening personnel capacity, standardizing procedures, optimizing information systems, and enhancing the role of internal supervision and leadership in promoting more transparent and accountable regional financial governance.
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 Ferdinant Martinus Djawa Gabriel Yusuf Gabriel Yusuf Gregorius Adista Enrico Astawa Halomoan Hutajulu Halomoan Hutajulu Heluka, Isak Henderina Morin, Henderina Herlina Irianti Mulyono Herlina Irianti Mulyono Hesty T. Salle Hesty T. Salle Hesty Theresia Salle Ilham Ilham Ivana K. Wamafma Jhon U. Blesia Jhon Urasti Blesia, Jhon Urasti Juliana Waromi, Juliana Kambu, Arius A. Kambuaya, Balthazar Kambuaya, Quincy F. Kristin Sawen KURUWAY, MAGDALENA Layuk, Paulus K Allo Layuk, Paulus K. Allo Lenny M. Manali Makkulasse, Muh. Arsal Manalip, Lenny M. Maranatha Siregar Marcelinus A. Salle Marlissa, Elsyan R Marlissa, Elsyan R. Martino Wibowo Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Mery Pegome Mery Pigome Mollet, Julius Ary Mulyono, Herlina Irianti Munte, Perawati Nickanor Kaladius Reumi Wonatorey Nickanor Wonatorey Novi Trihadi Nur Aedah Nur Asmarani Nur Asmarani, Nur Orpaniati Rantepulung Paliman, Felisia Asri Pamfilia Ferdinanda Montayop Pascalina Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Perakwati Munte Permana, Insan Poli, Agustina Ivonne Puspawati, Ni Nengah Vera Rambet, John Ryan Ardiles Risanti, Dwi Risky Novan Ngutra Rizal, Fathu Rosalin Ledi Diana Anauw Rosihan Rosihan Ruben Tuhumena S, Suhely Sara Marlyn Paru Sarlota Arang Ratang Selvi, Selvi Lumempouw Sihombing, Due G. B. Siti Rofingatun Situmorang, Deni Lizawani Stevanus Thane SULTAN, ZULKIFLI Suronoto, Muhajir Syaikhul Falah Syauta, Jack H. Tamba, Delima Tangka, Etni Tupamahu, Shanthy Shinta Ulfah Rizky Muslimin Vince Tebay Wandimbo, Rosita Wenda, Lukas Wonar, Klara Wonatorey, Nickanor Kaladius Reumi Yeperson Narek Yeperson Narek Yohanis Rante Yosephina Ohoiwutun Yuli Antikasari