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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED

Agustinus Salle

Universitas Cenderawasih

Author-ID : 3414965

Economics, Econometrics & Finance

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PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA Vinsensius Jehandu; Agustinus Salle; Paulus K Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 3 (2019)
Publisher : Universitas Cenderawasih

The purpose of the study is to identify the relationship between public perceptions about audit opinion, audit findings and the level of corruption in Papua Province (Case Study of the Government of Keerom Regency, Jayapura Regency and Sarmi Regency). A sample of 120 respondents consisted of 40 respondents from each district. Data collection techniques through questionnaires and data analysis using the Partial Least Square (PLS) approach. The results showed the greater the perception of audit opinions the greater the trust in corruption handled by the auditor. Meanwhile, the results of the study showed that the magnitude of audit findings carried out by BPK influenced the level of corruption that occurred. Audit findings can detect corruption in the government and local government efforts to make improvements according to the auditor's recommendations can significantly reduce the level of corruption.

PERAN KUALITAS PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI DALAM MEMITIGASI PERSEPSI KORUPSI Alfiana Antoh; Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 3 (2019)
Publisher : Universitas Cenderawasih

Our study contributes by providing a new insight into the relationship between the quality of financial reporting with perceptions of corruption and how the relationship is moderated by organizational culture. In this article we argue that good quality of financial reporting will reduce perceptions of corruption and a strong organizational culture will further reduce perceptions of corruption. Data was collected by distributing questionnaires to 100 students of the Cenderawasih University Post-graduate program who were local government employees and were processed using moderated regression analysis (MRA). The result support the argument that organizational culture negatively influences perceptions of corruption while the effect of financial reporting quality and the influence of organizational culture moderation on perceptions of corruption are not supported. Finding related to the influence of organizational culture indicate that when there are values, norms and beliefs that are both applied within an organization, members of the organization will behave in accordance with these guidelines and will ultimately reduce the possibility of fraud.Keywords: Quality of Financial Reporting, Organizational Culture, Perception of Corruption, Local Government

Menilai Pemberian Opini Wajar Tanpa Pengecualian Atas Laporan Keuangan Pemerintah Daerah Agustinus Salle; Hesty Theresia Salle; Klara Wonar
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 1 (2022)
Publisher : Universitas Cenderawasih

This study seeks to investigate and exemplify the enhanced unqualified opinion of Indonesia's Regional Government Financial Reports. The increased number of unqualified opinions is distrustful due to widespread misusage of local government budgets. The research used the Semester Examination Results Overview (IHPS) published by the BPK as the data source. We assume that BPK's provide unqualified opinion according to the criteria: conformity of financial reports with Government Accounting Standards, the use of sound Internal Control Systems, the compliance to the laws and regulations, and the follow-up of the auditors' recommendations. The findings reveal that the unqualified opinions prove for some reasons, but some actualities do not support the opinions.

PENGARUH PENDAPATAN TRANSFER DAN SILPA TERHADAP BELANJA MODAL DI KABUPATEN MAMBERAMO TENGAH Efendi Jikwa; Agustinus Salle; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 2 (2017)
Publisher : Universitas Cenderawasih

This study attempts to know whether income transfers and remaining budget (SILPA) have positive impact on capital expenditure in Mamberamo Tengah Regency. Methods used in this research to cultivate and analyzed data and information using a qualitative approach (descriptive) and quantitative. Technique of analysis in this research consisting of descriptive analysis and statistical analysis. The value of influence done by estimating the coefficients using the concept of ordinary least square (OLS). The results show that: (a) based on the qualitative approach through a method of linear seen that the transfer of the central government through a source of share funds (DBH), general allocation funds (DAU), special allocation funds (DAK) and special autonomy (Otsus) have the proportion of capital spending influence, this can be seen from the coefficients above all having a positive sign. Sources of share funds (DBH) has an influence that was dominant compared with other sources of funds, (b) through the estimation results of the regression coefficient obtained that SILPA affects capital spending in a positive way, this is supported with a value of a coefficient at 83,9 percent (marked positive). Keyword: APBD, DBH, DAU, DAK, OTSUS, SiLPA, capital expenditure, balancing funds

PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI ASET TETAP PEMERINTAH KABUPATEN JAYAPURA Moses Demetouw; Agustinus Salle; Meinarni Asnawi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

This research aims to analyze the influence of asset management on the level of optimizing fixed assets (land and building) in local governments of Jayapura regency. Using purposive sampling method the sample to this research is 48 respondents. The variables are assets inventory, legal audit assets, asset valuation, and supervision and assets control. According to the results using the multiple linear regression showed that individually inventory assets proven has a positive and significant impact on optimizing fixed assets (land and building) which means in accordance with hypothesis, individually legal audit assets not proved has a positive and significant impact on the level of optimizing assets fixed (land and building) which means not in accordance with hypothesis, individually asset valuation proven have had a positive and significant impact on the level of optimizing assets fixed (land and building), supervision and control assets proven have positive and significant impact on the level of optimizing assets fixed (land and building). While the simultaneous analysis results show that the four variables namely inventory of assets, audit legal assets, asset valuation, supervision and assets control proved significant / give positive response to the level of fixed ground asset optimality (land and building) this is proven by the value of F count > F table. Keyword: assets inventory, assets legal audit, assets valuation, assets supervision and control, optimizing fixed assets (land and building).

MAKNA TRANSPARANSI DALAM PENGELOLAAN KEUANGAN DAERAH Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 1 (2016)
Publisher : Universitas Cenderawasih

This article explained transparency sets as a public policy to overcome asymmetric information in regional public finance that could lead to low public trust to local governments.. This referred to issues in local governments’ transparency such as defining the transparency, pressures for transparency, resistant behaviors, impacts of low transparency and alternative policies to improve financial transparency in Papua. Key words: transparency, regional finance, special autonomy.

PENYALAHGUNAAN BANTUAN SOSIAL DI LINGKUNGAN PEMERINTAH DAERAH: FAKTA NYATA DARI LAPORAN HASIL PEMERIKSAAN KEUANGAN Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

This paper reveals the phenomenon of misuse of social assistance in the local government, using cases in the Papua Province. Social assistance is one type of expenditure permitted by government regulations. Social assistance is generally budgeted for poverty groups and citizens vulnerable to social risk. However, this assistance is reported to ensnare regional leaders and officials often. This study uses a case study approach. The main findings explain the vulnerability of the assistance to corruption / fraud. Corruption motivation as explained by Wolfe and Hermanson (2004) is also evident in audit study.

ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG Irwanto Rante; Agustinus Salle; Elsyan Rienette Marlissa
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS Susan Rondonuwu; Agustinus Salle; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 3 (2016)
Publisher : Universitas Cenderawasih

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH STUDI PADA SKPD PEMERINTAH KOTA JAYAPURA Agustinus Salle; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the Effect of Characteristics of Budget Objectives and Regional Financial Management on the Performance of Local Governments in Jayapura City in order to realize good governance, and to know the factors that influence the Performance of Local Government. The data collection technique used in this study was primarily by using a questionnaire through the surveymethod for Civil Servants (PNS), namely the head of the section and sub-section in the 28 Regional Government Work Unit (SKPD) of the Jayapura City Government. The sampling technique uses purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that the characteristics ofthe Budget Objective: there is no influence between budgetary participation on the performance of local governments, there is a positive and significant influence between the clarity of budget objectives on local government performance, there is no influence between budget feedback on local government performance, there is no influence between evaluation of the budget for the performance of local governments, there is no influence between the difficulty of budget objectives on the performance of local governments, there is a positive and significant influence on regional financial management on the performance of local governments

Co-Authors Alfiana Antoh Andika Rante Anthonius H. Citra Wijaya Ari Ardianti Cindy Arifani Cornelia Desiana Matani Dewi Rasmi Dian Junita Dewi Efendi Jikwa Elsyan Rienette Marlissa Hesty Theresia Salle Irvan Krisna Arsad Irwanto Rante Kurniawan Patma Mariolin Ance Sanggenafa Meinarni Asnawi, Meinarni Moses Demetouw Pangayow, Bill J.C Paulus K. Allo Layuk Sria Kogoya Susan Rondonuwu Syaikhul Falah Vania Annissa Holle Vinsensius Jehandu Wonar, Klara

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