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All Journal JAM : Jurnal Aplikasi Manajemen KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Majalah Ilmiah Bijak Jurnal Manajemen Dan Bisnis Golden Ratio of Finance Management PASCIDEV: Pasundan Social Science Development
Arius Kambu
Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA TAHUN 2016-2020 Hesty Theresia Salle; Arius Kambu; Elia Madatu Tandililing; Agustinus Salle; Klara Wonar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 1 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i1.2833

Abstract

This study aims to analyze the financial performance of the Papua provincial government in 2016-2020. The analysis method used is the descriptive analysis method. This study provides results that based on the independence ratio, the Regional Government of Papua Province is still in an instructive pattern, where the role of the Central Government is still dominant. Then from the calculation of the effectiveness and efficiency of PAD shows that the Regional Government has a good performance in realizing the planned PAD, as well as in terms of efficiency it is good enough to reduce regional spending. Then from the calculation of the income growth ratio, there is a trend of increasing the amount of regional income although it is not too high, as well as from the ratio of expenditure growth every year there is an increase in regional spending.
Fish Logistic System Using Value and Cold Chain Approaches Arius Kambu; Charley M Bisay
Jurnal Manajemen dan Bisnis Vol 7, No 1 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55264/jumabis.v7i1.99

Abstract

The purpose of this study was to solve the poverty issues prevalent in local fishers’ households in the Biak Archipelago, Indonesia. The Value and Cold Chain approaches were used to determine the Government's mandate through Regulation of the Minister of Marine Affairs and Fisheries Number 5 of 2014 on the National Fish Logistics System. This regulation is supported by Presidential Instruction Number 7 of 2016 on accelerating the development of the fishing industry, though limited to socialization in the Biak Islands. The Case study research approach and normative analysis were tested using Porter's theory of value chains. The results showed that the logistics system in the upstream and downstream flow of goods and information was not implemented. Furthermore, the Government focused on appointing third parties to operationalize the Cold Chain and the low competence of human resources to organize and manage the fisheries sector.
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.
Portraying New Economic Growth Strategies Based On The Mamta Cultural Region Through Tourism In The Province Of Papua Kambuaya, Berth.; Kambu, Arius
Pasundan Social Science Development Vol. 5 No. 1 (2024): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v5i1.170

Abstract

This type of qualitative research through a phenomenological approach, while the results showed that Nature-Based Ecotourism Development: Tourism development strategies should focus on ecotourism with the principle of environmental conservation to protect existing ecosystems. While in the aspect of Preserving and Strengthening Local Culture: The appropriate strategy is to preserve and promote local culture through festivals, arts, and crafts, and involve the community in these activities. On the aspect of Improving Tourism Infrastructure and Facilities: The development of tourism infrastructure, including roads, transport, and adequate accommodation facilities, should be a priority. Good accessibility to tourist destinations will increase the number of tourist visits. For the Digital Tourism Promotion aspect: Utilise digital platforms for tourism promotion and marketing. In addition, Local Community Involvement: Tourism development that involves local communities in economic activities such as homestays, tour guides, and craft businesses will provide direct economic benefits to them, while encouraging awareness of the importance of protecting the environment and culture. Collaboration and Partnership: Local governments need to establish partnerships with the private sector, local communities, as well as national and international institutions to support inclusive, sustainable, and local potential-based tourism development.
Management of Economic Potential in Improving Family Welfare in Papua Kambu, Arius
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4583

Abstract

The research results show that building a family economy in Papua requires a holistic approach that considers local characteristics, involves community-based empowerment, and is supported by the collaboration of various parties. The main strategies include developing a sustainable agricultural sector, access to education and training based on local wisdom, and strengthening the role of women in the family economy. In addition, creative industries and tourism also hold great potential to be developed, supported by adequate infrastructure and microfinance services. The use of local technology and innovation, as well as improving financial literacy, are important steps to improve productivity and family economic management. With synergy between the government, communities and NGOs, families in Papua can overcome socio-economic challenges and build a more prosperous life in a sustainable manner.
Pengaruh Leader-Member Exchange, Persepsi Dukungan Organisasional, Budaya Etnis Papua dan Organizational Citizenship Behavior, terhadap Kinerja Pegawai pada Sekda Provinsi Papua Kambu, Arius
Jurnal Aplikasi Manajemen Vol. 10 No. 2 (2012)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

The purpose of this study was to analyze and determine the effect of Leader-Member Exchange, the perception of organizational support and cultural (ethnic culture of papua) on organizational citizenship behavior and its impact on employee performance. Access the sample consisted of 300 employees who have a chance papua ethnic working in SEKDA Papua. This study uses descriptive analysis to determine the characteristics of respondents for each indicator variable. Meanwhile, to test the relationship between variables used methods of SEM analysis with AMOS approach 6. The results of this study have shown that the Leader-Member Exchange have not been able to establish good organizational citizenship behavior, and improve employee performance. Furthermore the perception of organizational support, cultural (ethnic culture papua) are partially able to form organizational citizenship behavior and employee performance. In addition, the results suggest that in order to improve labor discipline and work ethic better employees, leaders must consider the factor of local culture, communication and work commitments.
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 Adonia Abigael Aibekob Agustinus Numberi Agustinus Salle Agustinus Salle, Agustinus Charley M Bisay Elia Madatu Tandililing Endar E. Novriyanti Halomoan Hutajulu Hengki Derek Wandosa Hesty Theresia Salle Jan H.R. Ubey Juliana Waromi, Juliana Kambuaya, Berth. Maylen K.P. Kambuaya Menik Tiwikarti Mutmainnah HS Dimo Pamfilia Ferdinanda Montayop Paulus K. Allo Layuk Risky Novan Ngutra Syaikhul Falah Watopa, Moses Wenda, Lukas Westim Ratang Wonar, Klara Yundy Hafizrianda