Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Management Studies and Entrepreneurship Journal (MSEJ) JAKED Golden Ratio of Finance Management Eduvest - Journal of Universal Studies
Agustinus Salle
Universitas Cenderawasih
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.611 KB) | DOI: 10.52062/jakd.v13i1.1426

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.586 KB) | DOI: 10.52062/jakd.v13i1.1427

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.356 KB) | DOI: 10.52062/jakd.v13i2.1432

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.394 KB) | DOI: 10.52062/jakd.v13i1.1423

Abstract

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 1­5 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.294 KB) | DOI: 10.52062/jakd.v16i2.1895

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.862 KB) | DOI: 10.52062/jakd.v14i1.1443

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.866 KB) | DOI: 10.52062/jakd.v14i2.1457

Abstract

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.
Analisis Akuntabilitas Pengelolaan Dana Beasiswa Otonomi Khusus Bagi Mahasiswa Fakultas Kedokteran Universitas Cenderawasih Willem Waroy; Agustinus Salle; Syaikhul Falah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/q2e4st61

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan dana beasiswa Otonomi Khusus (OTSUS) bagi mahasiswa Fakultas Kedokteran Universitas Cenderawasih. Beasiswa Otsus merupakan kebijakan afirmatif pemerintah daerah dalam rangka meningkatkan akses pendidikan tinggi dan penguatan sumber daya manusia kesehatan di Papua. Penelitian ini menggunakan pendekatan mixed methods dengan desain deskriptif. Data kuantitatif diperoleh melalui kuesioner terhadap 50 responden yang terdiri dari mahasiswa aktif dan alumni penerima beasiswa, sedangkan data kualitatif diperoleh melalui wawancara mendalam serta analisis dokumen kebijakan dan laporan terkait. Analisis data kuantitatif dilakukan menggunakan statistik deskriptif dan uji beda independent sample t-test, sedangkan data kualitatif dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña. Hasil penelitian menunjukkan bahwa secara umum akuntabilitas pengelolaan beasiswa Otsus berada pada kategori baik. Dimensi akuntabilitas hasil memperoleh nilai tertinggi dan menunjukkan bahwa program beasiswa memberikan dampak signifikan terhadap kelancaran studi, motivasi belajar, dan kesiapan pengabdian lulusan. Sementara itu, dimensi akuntabilitas keuangan menjadi aspek dengan nilai terendah, terutama pada indikator ketepatan waktu pencairan dana dan transparansi informasi. Dimensi proses dan kebijakan berada pada kategori tinggi namun masih menunjukkan kelemahan pada aspek koordinasi, monitoring, serta kejelasan kebijakan pasca kelulusan. Hasil uji beda menunjukkan tidak terdapat perbedaan persepsi yang signifikan antara mahasiswa aktif dan alumni terhadap seluruh dimensi akuntabilitas. Kesimpulannya, pengelolaan beasiswa Otonomi Khusus telah memberikan manfaat yang kuat bagi penerima, namun masih memerlukan penguatan pada aspek tata kelola, khususnya transparansi, ketepatan pencairan dana, integrasi data, dan kebijakan keberlanjutan. Penguatan aspek tersebut diperlukan agar program beasiswa dapat berjalan lebih efektif, akuntabel, dan berkontribusi optimal terhadap penyediaan tenaga dokter di Papua.
  Pengaruh Realisasi Dana Otonomi Khusus Bidang Pendidikan, Kesehatan, Infrastruktur, Dan Ekonomi Kerakyatan Terhadap Indeks Pembangunan Manusia Di Kabupaten Teluk Bintuni Tahun 2011–2021 Nurmin Fimbay; Agustinus Salle; Yundy Hafizrianda
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/17gjgc40

Abstract

Penelitian ini bertujuan menganalisis pengaruh realisasi Dana Otonomi Khusus bidang pendidikan, kesehatan, infrastruktur, dan ekonomi kerakyatan terhadap Indeks Pembangunan Manusia di Kabupaten Teluk Bintuni, Provinsi Papua Barat. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data sekunder berbentuk runtun waktu selama periode 2011–2021. Data realisasi Dana Otonomi Khusus diperoleh dari Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Teluk Bintuni, sedangkan data Indeks Pembangunan Manusia diperoleh dari Badan Pusat Statistik. Analisis dilakukan menggunakan regresi linear berganda dengan metode stepwise regression serta dilengkapi pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa realisasi Dana Otonomi Khusus bidang pendidikan berpengaruh positif dan signifikan terhadap Indeks Pembangunan Manusia dengan koefisien sebesar 0,0697 dan nilai probabilitas 0,0256. Realisasi dana bidang ekonomi kerakyatan juga berpengaruh positif dan signifikan dengan koefisien sebesar 0,4283 dan nilai probabilitas 0,0342. Sementara itu, realisasi dana bidang kesehatan dan infrastruktur tidak menunjukkan pengaruh yang signifikan. Secara simultan, dana bidang pendidikan dan ekonomi kerakyatan berpengaruh signifikan terhadap Indeks Pembangunan Manusia dengan nilai probabilitas 0,0096. Kedua variabel tersebut mampu menjelaskan 68,69% variasi Indeks Pembangunan Manusia, sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Temuan ini menunjukkan bahwa efektivitas Dana Otonomi Khusus tidak hanya ditentukan oleh besarnya realisasi anggaran, tetapi juga oleh ketepatan alokasi dan kemampuan pemerintah daerah mengubah belanja publik menjadi hasil pembangunan manusia.
Between Compliance and Accountability: Exploring the Supply–Demand Gap in Sustainability Reporting of Jayapura City Government Klara Wonar; Agustinus Salle; Putri Ratnasari; Betrix S.F. Mami
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52303

Abstract

This paper investigates sustainability reporting (SR) practices in Jayapura City Government, Papua, by examining the gap between the supply side (civil servants) and the demand side (citizens). It aims to assess whether current reporting practices align with international standards, such as the Global Reporting Initiative (GRI), and whether they meet stakeholder expectations. A mixed-methods design was adopted. Primary data were collected from surveys of 45 government  officials  and  45  citizens,  while  secondary data  came  from  budget  documents, performance reports, and relevant regulations. Quantitative data were analyzed descriptively, and qualitative data were explored through thematic and content analysis. The analysis was guided by legitimacy, stakeholder, institutional, and signaling theories. The study reveals a significant supply–demand gap. Civil servants perceive existing reports as sufficient from a compliance perspective, whereas citizens demand broader disclosures on social, governance, and especially environmental issues. The absence of a formal GRI-based SR indicates that reporting remains administrative rather than strategic. Citizens in particular view the use of Special Autonomy Funds as non-transparent, further eroding trust in government reporting. This paper contributes to public sector SR literature by introducing the underexplored context of Papua, Indonesia. It demonstrates how multiple theoretical frameworks explain the supply– demand gap in a developing country setting and highlights the socio-political and institutional barriers to SR adoption. The findings also offer practical insights for policymakers by recommending capacity building for civil servants and integrating GRI-based indicators into existing local government reporting frameworks.
Co-Authors Alfiana Antoh Andika Rante Anthonius H. Citra Wijaya Ari Ardianti Arius Kambu Betrix S.F. Mami Cindy Arifani Cornelia Desiana Matani Dewi Rasmi Dian Junita Dewi Efendi Jikwa Elsyan Rienette Marlissa Hesty Theresia Salle Ira Selviana Biloro Werbette Irvan Krisna Arsad Irwanto Rante Juliana Waromi, Juliana Kurniawan Patma Lukas Wenda Mariolin Ance Sanggenafa Maylen K. P. Kambuaya Meinarni Asnawi, Meinarni Moses Demetouw Nurmin Fimbay Pangayow, Bill J.C Paulus K. Allo Layuk Paulus K. Allo Layuk Putri Ratnasari Sria Kogoya Susan Rondonuwu Syaikhul Falah Vania Annissa Holle Vinsensius Jehandu Westim Ratang Willem Waroy Wonar, Klara Yundy Hafizrianda