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

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Analisis Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah Pada Pemerintah Daerah Kabupaten Teluk Bintuni Patiran, Faustina C. C; Siahay, Adolf Z. D; Allolayuk, Paulus K.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4480

Abstract

This study aims to analyze the factors that affect the effectiveness of regional financial management. Factors affecting the effectiveness of regional financial management are measured by variables of human resource quality, functional supervision, regional financial information system and internal control system. The research approach used is associative. The sampling technique used in this study is purposive sampling with a total of 115 respondents at the OPD and the Teluk Bintuni Regency Inspectorate. Data collection was carried out by distributing questionnaires. Data analysis uses multiple linear regression with the help of SPSS. This study show results that human resources, functional supervision, regional financial accounting system, and internal control system affect the effectiveness of regional financial management in the Teluk Bintuni Regency Regional Government.
Efficiency and Effectiveness of Regional Expenditure Management in Realizing Sustainable Development: an Empirical Study of the Jayapura City Government Allolayuk, Paulus K.; Giovania, Gian; Sesa, Pascalina V. S.; Imbiri, Yosua
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3236

Abstract

This study aims to examine and analyze the efficiency and effectiveness of regional expenditure management in realizing sustainable development in the Jayapura City Government. The research approach used is descriptive quantitative, which aims to systematically describe the relationship between the variables of efficiency, effectiveness, and the achievement of sustainable development. The research sample consisted of data on the realization of the Jayapura City Government's Regional Revenue and Expenditure Budget (APBD) for the 2019–2024 period. The data was obtained through a documentary study of budget realization reports, local government financial reports, and data from the Jayapura City Central Statistics Agency (BPS) for the same period. Data analysis was conducted using triangulation techniques to improve the validity and reliability of the research results. The results show that the ratio of regional expenditure efficiency and effectiveness has a positive relationship with sustainable development achievements. Although the level of efficiency is not yet fully optimal, improvements in the Human Development Index (HDI), life expectancy, and per capita expenditure indicate that regional budget management is becoming more adaptive and productive. In the social dimension, the effectiveness of education and health expenditure has been proven to increase the average length of schooling (RLS), expected length of education (HLS), and life expectancy (AHH). However, there are still inequalities in access between regions. From the economic dimension, the increase in per capita expenditure and the stability of people's purchasing power indicate a more inclusive growth direction, despite the pressure caused by the post-pandemic impact. Meanwhile, in the environmental dimension, the government's consistent provision of drinking water services reflects the success of policy interventions in the basic infrastructure and public services sector.  This study can contribute to strengthening the Value for Money theory in public financial management, emphasizing the importance of budget efficiency and effectiveness as key to achieving sustainable development. In addition, this study supports the principle of good governance as a prerequisite for fair public budget allocation and its impact on social welfare and environmental conservation. These findings can serve as a basis for local governments to evaluate fiscal policies and development planning, particularly to strengthen the integration of expenditure efficiency with the achievement of Sustainable Development Goals (SDGs) indicators at the city government level.
Strategi Pengembangan Kompetensi Auditor Dalam Meningkatkan Kualitas Pengawasan di Inspektorat Kabupaten Mamberamo Tengah Wayoi, Encun Yuliana Idjare; Asnawi, Meinarni; Siahay, Adolf Z.D.; Allo Layuk, Paulus K.; Falah, Syaikhul; Antoh, Alfiana
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis kompetensi auditor di lingkungan Inspektorat Kabupaten Mamberamo Tengah, faktor penghambat dalam pengembangannya, serta strategi pengembangan kompetensi untuk meningkatkan kualitas pengawasan internal. Kompetensi auditor mencakup kemampuan teknis, manajerial, dan soft skills yang sangat memengaruhi efektivitas fungsi pengawasan internal. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan metode pengumpulan data melalui observasi, wawancara dengan auditor, dan studi dokumentasi terkait pelaksanaan audit di Inspektorat. Hasil penelitian menunjukkan bahwa terdapat tiga aspek utama kompetensi auditor, yaitu teknis, manajerial, dan soft skills. Kompetensi teknis relatif memadai, namun masih perlu penguatan dalam pemahaman regulasi terbaru dan pemanfaatan teknologi audit digital. Aspek manajerial menghadapi kendala pada perencanaan, koordinasi, dan pengelolaan waktu, sedangkan soft skills seperti komunikasi, integritas, dan kemampuan membangun hubungan kerja masih terbatas. Faktor yang memengaruhi kondisi kompetensi auditor di Kabupaten Mamberamo Tengah antara lain keterbatasan SDM, minimnya pelatihan berkelanjutan, kurangnya penggunaan teknologi informasi, kendala geografis, serta keterbatasan anggaran. Upaya peningkatan dapat dilakukan melalui pelatihan, sertifikasi profesi, pemanfaatan teknologi informasi, penguatan perencanaan dan koordinasi tim, serta pengembangan soft skills berbasis etika dan integritas. Strategi tersebut diharapkan dapat meningkatkan kompetensi auditor sekaligus mendukung efektivitas pengawasan di Kabupaten Mamberamo Tengah.
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