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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED

Agustinus Salle

Universitas Cenderawasih

Author-ID : 3414965

Economics, Econometrics & Finance

Published : 17 Documents Claim Missing Document

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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

PENGARUH AKUNTABILITAS, TRANSPARANSI DA PENGAWASAN TERHADAP KINERJA ANGGARAN BERBASIS VALUE FOR MONEY (Studi Empiris pada Pemerimtah Kota Jayapura) Cindy Arifani; Agustinus Salle; Andika Rante
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the effect of accountability, transparency, and supervision on the performance of budget based on the value for money. This research was conducted on 28 government agencies in Jayapura City. While, data collection in this research is usingquestionnaire, and sampling method that was used is purposive sampling with sample criteria that is Head of Department, Head of Finance, and Treasurer of each OPD exist in Jayapura Regency.The number ofsamples in this study approximately 100 people. The results show that accountability does not affect the performance of budget based on value for money, this means that the higher thelevel of accountability, the budget performance will be higher. Meanwhile, transparency affects budget performance: a value for money approach, this means the higher the level of transparency,the higher the budget performance. Supervision affects the performance of budget based on value for money. This means that with increasing oversight, budget performance will be increase as well

ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN KAMPUNG (Studi Empiris pada Distrik Sentani Kabupaten Jayapura) Dewi Rasmi; Agustinus Salle; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The purpose of this study is to examine accounting issue particularly in the view of village financial management and the accountability constraints experienced by village heads in managing village finances. This research was conducted at Sentani District of Jayapura District. The number of samples was taken as much as 45 respondents-apparatus kampung. This study uses purposive sampling method by distributing questionnaires to respondents. Analytical technique using SmartPLS (Partial Least Square). The results of this study indicate that accountability in the view of village financial management and constraints in the accountability of village heads has no significant effect on village financial management.

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN AKUNTANSI (FRAUD) DI PEMERINTAH KOTA JAYAPURA (Studi Kasus Pada Pemerintah Kota Jayapura Di Kota Jayapura) Irvan Krisna Arsad; Agustinus Salle; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze factors affecting the occurrence of fraud (fraud) trend in the Government of Jayapura City. This research was conducted on 18 Government agencies in Jayapura City. Datacollection in this research was used questionnaire to the civil servant (PNS) working on Organization of Regional Region (OPD) Government of Provinsi Papua. The sampling technique was used in this research is purposive sampling. The number of samples taken as much as 150 respondents. Data analysis techniques using Partial Least Square (PLS) or Smart PLS 3.0 Based on the results of the analysis using the PLS test tool shows that the effectiveness of internal control does not affect thefraud of accounting (Fraud) in Jayapura City Government, organizational culture has no effect on fraud accounting (Fraud) in Jayapura City Government, the compensation suit does not affect theaccounting fraud in the Government of Jayapura City, (Fraud) in Jayapura, procedural justice has no effect on accounting fraud in the Government ofJayapura City, organizational commitment hasan effect on accounting fraud (Fraud) in Jayapura City Governmental System, distributive justice has no effect on accounting fraud (Fraud) in the Government of Jayapura City

PERBEDAAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL BERDASARKAN TINGKAT PENDIDIKAN, PENGALAMAN KERJA, PELATIHAN, DAN JABATAN (Studi Empiris Pemerintah Kota Jayapura) Ari Ardianti; Agustinus Salle; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

The Indonesian government had improved the financial bureaucracy to achieve good governance. The method is to adopt a Government Accounting Standards (SAP) of accrual basic. Accrual accounting is believed can produce financial statements more reliable, accurate, comprehensive, and relevant to decision making of economic, social, and political. The purpose of this research is to analyze differences of understanding about Government Accounting Standards accrual basic by the level of education, work experience, training, and occupation. The population of this research are all employees of official government in the local government office of Jayapura Regency. The samples were attained through a purposive sampling method with 84 people/employee from accounting department as respondents. The method of data analyisis is Anova One Way and an independent sample t-test. The test results show that there are different understandings of Government Accounting Standards (SAP) accrual basic of financial employee based on the level of education, work experience, training, and occupation. The different understanding of Government Accounting Standards (SAP) accrual basic between employees graduated from Senior High School and Bachelor are not significant, while there is a significant effect between Senior High School and Undergraduate degree, then the Senior High School and postgraduate indicate insignificant effect, similar with the relation between Bachelor and Undergraduated are not significant, also Bachelor and Postgraduated are not significant, while the Undergraduated and Postgraduated are also not significant. The different understanding of Government Accounting Standards (SAP) accrual basic between employees who have work experience 1-5 years and 6-10 years are not significant, while 1Â5 years and 11-15 years are significant, between 1-5 years and >15 years are significant, 6-10 years and 11-15 years are not significant, 6-10 years and >15 years are not significant, 11-15 years and >15 years are not significant. The different understanding of Government Accounting Standards (SAP) accrual basic between employees who had trained and never trained are significant. The different understanding of SAP accrual basic between employees who had occupation as arranger of the financial statements and in the other job description are significant. The conclusion of this research is that understandings of SAP accrual basic of financial employees can be distinguished based on the level of education, work experience, training, and occupation. Therefore, human resources must be managed with consideration of individual factors to enhance the performance and understanding of SAP accrual basic offinancial employee.

Pengaruh Pengetahuan Keuangan Dan Materialisme Terhadap Perilaku Menabung Pada Mahasiswa Dengan Impulsive Consumption Sebagai Variabel Mediasi Dian Junita Dewi; Syaikhul Falah; Kurniawan Patma; Agustinus Salle
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to provide knowledge about the behavior of saving, and materialism in saving impulsive consumption as a mediation variable in undergraduate students of Cenderawasih University Department of Accounting and IAIN Fattahul Muluk Papua majoring in Economics. The study was conducted using primary data, by distributing the frequency to respondents. Sample place in this study is students of Cenderawasih University Department of Accounting As many as 38 respondents and IAIN Fattahul Muluk Papua 22 respondents number of students who have filled the license.The results of this study show that (1) There is an insignificant influence on financial knowledge with saving behavior. (2) There is a significant influence on materialism on saving behavior. (3) Impulsive consumption can mediate variable materialism to saving behavior.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua) Vania Annissa Holle; Agustinus Salle; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA Sria Kogoya; Agustinus Salle; Anthonius H.C Wijaya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

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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