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All Journal JABE (Journal of Accounting and Business Education) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Proceeding of National Conference on Accounting & Finance Economics and Digital Business Review JAKED Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Audit dan Aset (AAA) The Community Engagement Journal Amkop Management Accounting Review (AMAR)

Paulus K. Allo Layuk

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 3415022

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN MOTIVASI SEBAGAI VARIABEL PEMODERASI Pairingan, Agustina; Allo Layuk, Paulus Kombo; Pangayow, Bill J.C
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Audit quality is concerning auditorsâ€™ ability in examining and reporting misconduct in accounting system that could affect the interest parties, therefore quality of audit is significantly related to the competence, independence and motivation of auditors in conducting an audit procedures. The objective of this paper is to determine the effect of competence and independence on audit quality with motivation as a moderating variabel. In this research, employees of inspectorate office at Papua Province and the employees of Financial and Development Supervisory Agency of Papua Province are involved as a population and 40 people are assembled as the respondents who have been participated in the research construction. While, sampling method that is used for selecting the sampel is the census method, which is by distributing 40 questionnaires for all the populations. The results in this study show that compentence has a significant impact on the audit quality. However, the independence variable has not significant effect on the audit quality. In addition, competence and independence simultaneously have not significant effects on the audit quality when they have been moderated by motivational variables.

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.

ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG paulus k alolayuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 1 (2019)
Publisher : Universitas Cenderawasih

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Analisis realisasi anggaran secara umum menjelaskan mengenai bagaimana suatu pemerintah daerah menggunakan anggaran pendapatan dan belanja daerah dengan melihat bagaimana realisasinya yang menunjukkan penggunaan yang tepat dan efisien. Penelitian ini dilakukan dengan maksud untuk menganalisis anggaran pendapatan dan belanja pemerintah Kabupaten Pegunungan Bintang, dengan manfat yang diharapkan untuk memperoleh informasi mengenai anggaran dan pendapatan belanja pemerintah Kabupaten Pegunungan Bintang. Analisis deskriptif telah digunakan dalam penelitian ini yang bertujuan untuk membuat gambaran secara sistematis mengenai fakta dengan fenomena yang sedang diteliti. Hasil penelitian ini menunjukkan bahwa beberapa rasio pendapatan dan belanja daerah menunjukkan hasil yang bervariasi, dianataranya adanya hubungan pola instruktif dalam hal kemandirian suatu pemerintah daerah, dan sejauh ini pola belanja pemerintah daerah menunjukkan kondisi yang wajar sesuai dengan apa yang ditargetkan.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN ANGGARAN BELANJA BERBASIS KINERJA DI PEMERINTAH PROVINSI PAPUA BARAT Nengsi Oktavia Makalew; Paulus Kombo Allo Layuk; Ida Ayu Purba Riani
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 1 (2021)
Publisher : Universitas Cenderawasih

This study aims to determine the effect of partially and simultaneously between Human Resources Competence, Organizational Commitment, and Appreciation on Performance-Based Budgeting in the Regional Organizations of West Papua Province Government. The sample in this study were 96 employees. The analytical tool in this study is multiple linear regression using the SPSS Program.The results showed that; 1) Partially independent variables (HR competencies and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 2). Together / simultaneously Human resource competency variables, organizational commitment, and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 3). The dominant variable influencing performance-based budgeting in the West Papua Provincial Government is the award.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMANDIRIAN DAERAH KABUPATEN TELUK BINTUNI TAHUN 2010-2015 Manasep Orocomna; Bonifasia Elitha Bharanti; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Economic development is an attempt to support one of national priorities, namely accelerate economic recovery and strengthen the sustainable economic development system based on the people's system. These priorities determination base on issue and facing challenges and the policy in economic development in short term and medium term as well (Propenas 2012-2014). This study attempts to analyze the fiscal dependency level of Teluk Bintuni regency with the central government viewed from local fiscal decentralization degrees. Second, to analyze the influence of vehicle taxes on local revenue, which is regional potency to develop local fiscal independency. This research uses secondary data (time series) from year 2010 to 2014. This data analyzed in linear regression. Based on the calculation the transfer variable (x1) shows calculated t of 3,659; the number of vehicles wheels 4 or more (x2) shows calculated t of 3,595; the number of vehicles wheels 2 (x3) shows calculated t of 4,140; and regional investment (x4) shows calculated t of 4,595; with the significance level smaller than 0,05 so it can be concluded that the variables partially free and significant impact on the local revenue Teluk Bintuni regency. The f value of 23,468 (23,468 > 9,12) with the significance of 0,000 ( 0,000 < 0,05 ) that can be concluded that four independent variables which are the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and investment, together affecting the local revenue of Teluk Bintuni regency. Local revenue Teluk Bintuni regency can be explained by variation of the four independent variables: the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and local investment of 96,9 percent. Keyword: regional independency, tax, retribution, gross domestic regional product

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 PARTISIPASI ANGGARAN, KETEPATAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH KABUPATEN JAYAPURA) Meise Kalembang; Paulus K. Allo Layuk; Syaikhul Falah
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

The purpose of this research is to understand the influence of the participation and the budget acuracy against budget gap with a current commitment of organization as moderation variables. This kind of research is quantitative research by the use of the primary data. The research population is civil servants of SKPD in Jayapura regency. The amount of sample was 105. Method used in the study was moderated regression analysis. The results of this study found that the budgeting participation has a positive and significant impact on budget gap, while the budget accuracy can not have positive and significant impact on budget gap. Organization commitment as moderate variable cannot moderating budgeting participation and the budget accuracy to budget gap in Jayapura regency. Keywords: Budget participation, budget accuracy, budget gap, organization commitment.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENATAUSAHAAN BARANG MILIK DAERAH DI KABUPATEN YAHUKIMO Riswanjaya Tandibiring; Paulus K. Allo Layuk; Anthonius H. Citra Wijaya
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

This study aims to identify determinants in managing the goods for local government in Yahukimo regency. The research question designed was what were the determinants of the goods for local government management? The aspects in this research comprised of; 1) bookkeeping, inventory and reporting which were based on registration process of the goods for local government; and 2) the recording that is based on category and codification of the goods for local government. The management of goods for local government is mandated under the Regulation of Ministry of Home Affairs no. 17 in 2007 titled Technical Management of The Goods for Regional/Local Governments. According to this regulation, the goods for local government management is defined as assets management activities that are consist of bookkeeping, inventory and reporting for goods of local governments in Indonesia. A qualitative research method was applied to obtain descriptive data. An in-depth interview technique was used to collect qualitative data through interviewing key informants. The key informants were selected based on their major involvement in managing goods of the local governments in 5 local agency units in Yahukimo regency. The 5 local agencies were from Forestry, Health, Agriculture, Fishery and Plantation Service, the Regional Secretariat and Financial and Assets Management Agency in Yahukimo Regency. The results of this research revealed that the management of goods for local government in Yahukimo regency was ineffective as mandated by the Regulation of Ministry of Home Affairs no. 17 in 2007. There were some factors of which determining this ineffectiveness. The limitations of human resources in terms of the qualities as well as quantities, the constraints of budget for the goods management, and low coordination within local government agencies were some of the identified caused of the ineffectiveness. From the inventory management context, the causes of ineffectiveness were the low number of staff for inventory, the unavailability of costs for inventory and the low skillful treasurers for government goods. Meanwhile, the reasons of low goods management reporting were the absence of punishments and rewards systems, the low human resources capacities in regards with government goods treasurers, and low commitments from managers of the local government regarding trainings to empower their staff. Key words: management of goods for local government, Yahukimo regency

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA Erwin Siahaya; Meinarni Asnawi; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 1 (2018)
Publisher : Universitas Cenderawasih

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.

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

Co-Authors Adolf Z. D. Siahay Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh, Alfiana Andika Rante Anthonius H. Citra Wijaya Bonifasia Elitha Bharanti Cornelia Desiana Matani Cornelia Desiani Matani Efendi Jikwa Erwin Siahaya Firdayani Firdayani Fredi Enumbi Fushy Dian Shantika Rumsawir Giovania, Gian Haluk, Desy I. Hary Darmawan Hastutie Noor Andriati Hesty Theresia Salle Ida Ayu Purba Riani Ike Nur Irianti Imbiri, Yosua Jupri Pabeno Kambuaya, Balthazar Kambuaya, Quincy F. Karlin Novyandi Numberi Kurniawan Patma Liing, Yose Maria Fabiola Da Manasep Orocomna Maniani, Onis Mariolin Ance Sanggenafa Meinarni Asnawi, Meinarni Meise Kalembang Muhamad Yamin Noch Nelly Austin Fonataba Nelly Austin Fonataba Nengsi Oktavia Makalew Pairingan, Agustina Pangayow, Bill J.C Pascalina V. S Sesa Patiran, Faustina C. C Riska Maryam Kala Riska Maryam Kala Riswanjaya Tandibiring Seralurin, Yohanes C Solossa, Boaz Stevani Veronica M. Ireeuw Susan Rondonuwu Syaikhul Falah Theo Allo Layuk Victor Pattiasina Vinsensius Jehandu Wayoi, Encun Yuliana Idjare Wonar, Klara Yohanes Cores Seralurin

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