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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 Management Studies and Entrepreneurship Journal (MSEJ) JAKED Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Audit dan Aset (AAA) Golden Ratio of Finance Management The Community Engagement Journal Golden Ratio of Data in Summary DEVOTE: Jurnal Pengabdian Masyarakat Global Amkop Management Accounting Review (AMAR)
Paulus K. Allo Layuk
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science 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 : Sekolah Tinggi Ilmu Ekonomi 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.
PENGARUH PENGELOLAAN KEUANGAN, AKUNTABILITAS, DAN TRANSPARANSI SERTA BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI TERHADAP KINERJA KEUANGAN PROVINSI PAPUA Murib, Anan; Allo Layuk, Paulus K; Kambuaya, Maylen K.P
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 3 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i3.3318

Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis pengaruh pengelolaan keuangan terhadap kinerja keuangan yang dimoderasi oleh budaya organisasi, pengaruh akuntabilitas terhadap kinerja keuangan yang dimoderasi oleh budaya organisasi, dan menganalisis pengaruh transparansi terhadap kinerja keuangan yang dimoderasi oleh budaya organisasi. Metode yang digunakan adalah metode kuantitatif yang merupakan sebuah metode penelitian yang di dalamnya menggunakan banyak angka. Penelitian ini dilaksanakan pada selama empat bulan dan akan dimulai dari bulan Maret sampai bulan Juni 2023. Lokasi penelitian di Badan Pengelolaan Keuangan Daerah (BPKAD) Propinsi Papua. Pengelolaan keuangan, akuntabilitas keuangan, dan transparansi dengan moderasi budaya organisasi secara bersama-sama berpengaruh terhadap kinerja keuangan daerah sebesar 96,4%, sisanya 3,6% dipengaruhi atau ditentukan oleh faktor-faktor lain. Koefisien korelasi (R) = 0,982 yang menunjukkan bahwa derajat hubungan antara variabel dependen dan variabel independen sebesar 98,2%, artinya pengelolaan keuangan, akuntabilitas keuangan, dan transparansi dengan moderasi budaya organisasi mempunyai hubungan dengan kinerja keuangan. Adapun kesimpulan sesuai dengan tujuan penelitian yaitu pengelolaan keuangan dengan moderasi budaya organisasi berpengaruh positif terhadap kinerja keuangan, akuntabilitas keuangan dengan moderasi budaya organisasi berpengaruh positif terhadap kinerja keuangan, dan transparansi keuangan dengan moderasi budaya organisasi berpengaruh positif terhadap kinerja keuangan di Badan Pengelolaan Keuangan Daerah (BPKAD) Propinsi Papua.
MANAJEMEN USAHA DAN KEWIRAUSAHAAN DENGAN MEMANFAATKAN SUMBER DAYA LAUT DI KAMPUNG ENGGROS Westim Ratang; Hesty T. Salle; Paulus K. Allo Layuk; Klara Wonar; Gabriel Yusuf; Yohanis Rante
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 1 (2026): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i1.5900

Abstract

Enggros Village in Jayapura City, Papua, has abundant marine resources, but their utilisation remains traditional, resulting in suboptimal economic value. This community service activity was carried out on 1 May 2025, involving 22 women from the Betlehem Enggros Protestant Church congregation. The aim of the activity was to improve fish processing skills to make fish nuggets and to provide entrepreneurial skills to open up small business opportunities. The training was conducted in two sessions, namely practical fish nugget making and entrepreneurship learning. The evaluation results showed a significant increase in the participants' knowledge and skills. Participants who initially did not understand the processing process were able to explain the steps of production, produce ready-to-eat nuggets, and understand simple marketing strategies, pricing, and household financial management after the training. The visible social impact was a growth in confidence, motivation to become entrepreneurs, and the emergence of initiatives to form congregational business groups. This activity has made a tangible contribution to community empowerment, promoting economic independence, and strengthening community-based social solidarity.
Analisis Pengelolaan Keuangan Dana Hibah Pemilihan Kepala Daerah Di Provinsi Papua Herline Usmawan Wanggai; Julius A Mollet; Paulus K. Allo Layuk
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: 10.37385/63vewd35

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan dana hibah Pemilihan Kepala Daerah (Pilkada) Gubernur dan Wakil Gubernur di Provinsi Papua, khususnya pada aspek efektivitas pengelolaan, proses perencanaan, mekanisme pengawasan, serta strategi pengelolaan keuangan yang digunakan oleh penyelenggara pemilu. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus pada Komisi Pemilihan Umum (KPU) Provinsi Papua. Data diperoleh melalui wawancara, observasi, dan studi dokumentasi terhadap dokumen Naskah Perjanjian Hibah Daerah (NPHD), Rencana Anggaran Biaya (RAB), laporan realisasi anggaran, serta laporan pertanggungjawaban dana hibah Pilkada. Analisis data dilakukan melalui reduksi data, penyajian data, penarikan kesimpulan, serta didukung analisis rasio efektivitas. Hasil penelitian menunjukkan bahwa pengelolaan dana hibah Pilkada di Provinsi Papua belum sepenuhnya optimal. Rasio efektivitas pengelolaan dana hibah mencapai 69,1%, sehingga berada pada kategori kurang efektif. Kondisi ini disebabkan oleh belum maksimalnya realisasi anggaran, adanya penyesuaian kegiatan akibat dinamika tahapan Pilkada, keterbatasan kapasitas administrasi, kendala geografis, serta kebutuhan penguatan pengawasan dan pertanggungjawaban. Proses perencanaan telah dilakukan melalui mekanisme formal, mulai dari penyusunan kebutuhan, pembahasan anggaran, hingga penetapan NPHD. Namun, pelaksanaannya masih memerlukan penguatan koordinasi, monitoring, dan sistem pelaporan. Strategi yang diperlukan meliputi peningkatan kapasitas sumber daya manusia, penguatan pengendalian internal, digitalisasi pelaporan, serta pengawasan berlapis agar pengelolaan dana hibah Pilkada lebih efektif, transparan, dan akuntabel.
Safeguarding Regional Government Assets (Barang Milik Daerah) in Teluk Bintuni Regency: A SWOT-Based Strategy for Administration and Inventory Management Mery Maria Mahdalena Saday; Meinarni Asnawi; Syaikhul Falah; Balthazar Kambuaya; Paulus K. Allo Layuk; Quincy F. Kambuaya
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2157

Abstract

This study aims to analyze the administration and inventory management of Regional Government Assets (Barang Milik Daerah/BMD) in Teluk Bintuni Regency and to formulate effective safeguarding strategies. The research employs a qualitative descriptive approach involving asset management officials from the Regional Financial and Asset Management Agency (BPKAD), Regional Secretariat (SETDA), and Regional Apparatus Organizations (OPDs). Data were analyzed using SWOT analysis supported by IFAS (Internal Factor Analysis Summary) and EFAS (External Factor Analysis Summary) matrices to evaluate internal strengths–weaknesses and external opportunities–threats. The findings show that BMD management is in a relatively strong internal condition (IFAS score = 3.29, indicating above-average internal capacity), supported by regulatory frameworks, the use of information systems, leadership commitment, and trained personnel. However, weaknesses persist, including inconsistent data updates, weak internal supervision, and uneven human resource capacity, which may affect governance quality. From an external perspective, opportunities such as digitalization initiatives and increased accountability demands can be leveraged to improve asset management. The SWOT analysis places the strategy in Quadrant I (growth-oriented strategy), indicating that strengths can be optimized to capture available opportunities. Recommended strategies include strengthening regulations, accelerating digitalization of asset systems, improving human resource capacity through collaboration, standardizing data updating mechanisms, and enhancing cross-OPD supervision. Practically, these findings provide policy-relevant recommendations for local governments to improve transparency, accountability, and efficiency in asset management. The implementation of these strategies is expected to support more sustainable and accountable BMD governance, particularly in developing regional contexts.
The Influence of Human Resource Competence and Information Technology Utilisation on the Accuracy of Treasurer Accountability Reporting in the Jayapura Regency Government A. Ahmad; Siti Rofingatun; Quincy F. Kambuaya; Paulus K. Allo Layuk; Risky Novan Ngutra; Alfiana Antoh
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1802

Abstract

This study analyses the influence of human resource competence and information technology utilisation on the accuracy of treasurer accountability reporting in the Jayapura Regency Government, as well as testing the role of organisational commitment as a moderating variable. The study uses a quantitative approach with an explanatory survey design. A sample of 160 respondents was determined using the Slovin formula, and data was collected through questionnaires administered to regional financial management officials/employees. Analysis was performed using multiple linear regression and interaction (moderation) tests with the aid of statistical software. The results show that human resource competence has a positive and significant effect on the accuracy of treasurer accountability reporting (p<0.05), and the use of information technology also has a positive and significant effect (p<0.05). Simultaneously, both variables have a significant effect on reporting accuracy (p<0.05).
Co-Authors A. Ahmad Adolf Z. D. Siahay Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh Andika Rante Anthonius H. Citra Wijaya Balthazar Kambuaya Bonifasia Elitha Bharanti Cornelia Desiana Matani Cornelia Desiani Matani Efendi Jikwa Erwin Siahaya Firdayani Firdayani Fredi Enumbi Fushy Dian Shantika Rumsawir Gabriel Yusuf Giovania, Gian Haluk, Desy I. Hary Darmawan Hastutie Noor Andriati Herline Usmawan Wanggai Hesty T. Salle Hesty Theresia Salle Ida Ayu Purba Riani Ike Nur Irianti Imbiri, Yosua Julius A Mollet Jupri Pabeno Kambuaya, Balthazar Kambuaya, Quincy F. Karlin Novyandi Numberi Kurniawan Patma Liing, Yose Maria Fabiola Da Manasep Orocomna Maniani, Onis Mariolin Ance Sanggenafa Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Meise Kalembang Mery Maria Mahdalena Saday Muhamad Yamin Noch Murib, Anan Nelly Austin Fonataba Nelly Austin Fonataba Nengsi Oktavia Makalew Pairingan, Agustina Pangayow, Bill J.C Pascalina V. S Sesa Patiran, Faustina C. C Quincy F. Kambuaya Riska Maryam Kala Riska Maryam Kala Risky Novan Ngutra Riswanjaya Tandibiring Seralurin, Yohanes C Siti Rofingatun Solossa, Boaz Stevani Veronica M. Ireeuw Susan Rondonuwu Syaikhul Falah Theo Allo Layuk Victor Pattiasina Vinsensius Jehandu Westim Ratang Wonar, Klara Yohanes Cores Seralurin Yohanis Rante