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All Journal Journal of Economic, Bussines and Accounting (COSTING) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review JAKED Journal of International Conference Proceedings Amkop Management Accounting Review (AMAR) Journal Markcount Finance IIJSE Advances in Managerial Auditing Research JER Celebes Journal of Community Services
Adolf Z. D. Siahay
Faculty Of Economics And Business, Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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REFOCUSING, RELOKASIANGGARAN DAN PERTANGGUNGJAWABAN APBD DALAM MASA PANDEMI COVID-19 DI PROVINSI PAPUA BARAT TAHUN 2020 Sugiyono Sugiyono; Adolf Z.D. Siahay; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.04 KB) | DOI: 10.52062/keuda.v6i3.1886

Abstract

Sugiyono, 2021. Refocusing, Budget Reallocation and Accountability of the Regional Budget during the 2020 West Papua Covid-19 Pandemic, supervised by Mr. Adolf Z. D. Siahay, as Advisor I and Mr. Samson Werimon, as Advisor II. The purpose of this study was to analyze the impact of refocusing, budget relocation and budget accountability during the 2020 West Papua Covid-19 pandemic.This type of research is qualified as descriptive qualitative research with data collection techniques obtained through observation, interviews, documentation and internet access. Primary data in this study were interviews with the Head of BPK Representative for West Papua Province and Head of BPKAD for West Papua Province and secondary data was obtained from Financial Audit Reports by BPK in 2019 and 2020.The results of the study prove that the Covid-19 Pandemic has a very wide impact both in terms of government, politics, and the economy as well as society, including the drastic decline in the performance of APBD management. The 2020 Covid-19 Fund Allocation was Rp. 779,114,469,608.75, with an absorption value of 36.56%. The Weakness of the 2019 APBD Management was 0.028% while the 2020 APBD management performance decreased by 0.390%. The percentage of the Covid-19 budget management performance value in 2020 was found to be lower by 11.81% or the management was less than optimal.
Analisis Rasio Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sebelum dan Semasa Covid-19 Karlin Novyandi Numberi; Adolf Z. D. Siahay; Paulus Kombo Allo Layuk; Cornelia Desiani Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.498 KB) | DOI: 10.52062/jaked.v17i1.2334

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Kasus covid-19 pertama kali di Indonesia diumumkan pada 2 Maret 2020. Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan yang signifikan pada rasio keuangan karena adanya pandemi covid-19 (studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 dan tahun 2020). Data diolah dengan paired sample t-tes, dengan menggunakan SPSS versi 16.0. Dari hasil pengolah data, menunjukkan Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Likuiditas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Solvabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19.
PENGARUH FAKTOR FINANCIAL DAN NON FINANCIAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTA DI PROVINSI PAPUA Faramitha Indah Kendek; Adolf Z.D. Siahay; Siti Rofingatun
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8, No 1 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i1.2499

Abstract

 ABSTRAKFaramitha Indah Kendek : Pengaruh Faktor Financial Dan Non Financial Terhadap Kinerja Keuangan Pemerintah Daerah Pada Kabupaten/Kota Di Provinsi Papua. Pembimbing I: Adolf Z.D. Siahay, Pembimbing II: Siti Rofingatun. Tujuan Penelitian ini adalah untuk menguji dan menganalisa pengaruh Pendapatan Asli Daerah (PAD), Dana Perimbangan, Belanja Modal, Opini atas Laporan Keuangan Pemerintah Daerah, dan Kompetensi Kepala Daerah terhadap Kinerja Keuangan Pemerintah Daerah Pada Kabupaten/Kota di Provinsi Papua. Sampel dari penelitian ini adalah 30 Kabupaten/Kota/Provinsi di Provinsi Papua yang terdiri dari 28 Kabupaten, satu Kota, dan satu Provinsi. Metode pemilihan sampel adalah dengan menggunakan sampel jenuh. Metode Pengumpulan data yaitu dengan cara pengumpulan dokumen laporan keuangan audited periode 2017-2020. Pengujian hipotesis diuji secara empiris menggunakan Multiple Regression. Hasil penelitian ini menunjukkan bahwa secara simultan, variabel Pendapatan Asli Daerah (PAD), Dana Perimbangan, Belanja Modal, Opini atas Laporan Keuangan Pemerintah Daerah dan Kompetensi Kepala Daerah berpengaruh terhadap kinerja keuangan pemerintah daerah. Secara parsial, variabel Pendapatan Asli Daerah (PAD) berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah, Dana Perimbangan berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah. Sedangkan belanja modal dan Opini atas Laporan Keuangan Pemerintah Daerah serta kompetensi kepala daerah tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah. Kata  Kunci  :  Kinerja Keuangan Daerah, Pendapatan Asli Daerah (PAD), Dana Perimbangan, Belanja Modal, Opini atas Laporan Keuangan Pemerintah Daerah, Kompetensi Kepala Daerah
Determinants of Financial Reports Quality in the Regional Government of Jayapura City Siahay, Adolf Z. D.; Salle, Hesty T.; Afdal, Immanudin
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2842

Abstract

This research aims to determine the influence of human resource competence, internal control systems, and’’ the use of information technology on the quality of financial reports’’ on local government. This type of research is quantitative research with primary data and data collection techniques using questionnaires. The research was conducted at the Jayapura City Regional Apparatus Organization with a total of 98 respondents. Data analysis used in this research uses the Structural Equation Model (SEM) approach with the Partial Least Square method using’’ WrapPLS 8.0 Software. The research results show that the variables of human resource competence and internal control systems have a positive and significant effect on the quality of financial reports, while the variable use of information technology does not affect the quality of financial reports.
ANALISIS PENGELOLAAN DANA PEMERINTAH DAERAH DAN KINERJA KEUANGAN PT BANK PAPUA Resubun, Hyronimuz Marthin; Siahay, Adolf Z.D; Kambuaya, Maylen K.P
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7 No 3 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v7i3.2492

Abstract

Bank Pembangunan Daerah (BPD) Papua merupakan suatu kesatuan yang tidak terlepas dengan perekonomian daerah. Hubungan ini terlihat dari nama daerah asal yang selalu melekat pada tempat BPD didirikan. Lahirnya BPD Papua difungsikan sebagai agen pendorong pembangunan di daerah (regional agent of development). BPD Papua diarahkan untuk menopang pembangunan infrastruktur, UMKM, pertanian, dan kegiatan ekonomi lainnya melalui aktivitasnya sebagai lembaga intermediasi dalam rangka pembangunan daerah. BPD Papua dituntut tetap memainkan peran dalam memberikan fasilitas dana pembangunan daerah, baik proyek investasi maupun modal kerja. Data yang digunakan pada penelitian ini adalah data primer dan sekunder yang diperoleh Annual Report Bank Papua dari tahun 2020 - 2021 yang sudah dipublikasi berupa laporan keuangan. Laporan Tahunan PT Bank Pembangunan Daerah Papua (“Bank Papua”) tahun 2021 ini memuat pernyataan kondisi keuangan, hasil operasi, kebijakan, proyeksi, rencana, strategi, serta tujuan Bank Papua yang digolongkan sebagai pernyataan ke depan dalam pelaksanaan perundang-undangan yang berlaku, kecuali hal-hal yang bersifat historis.
Pengaruh Transparansi, Akuntabilitas Dan Konsep Value For Money Terhadap Pengelolaan Keuangan Sektor Publik Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKD) Provinsi Papua Masdianah Masdianah; Klara Wonar; Adolf Z.D Siahay
Cakrawala Repositori IMWI Vol. 7 No. 3 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i3.687

Abstract

This research aims to determine the influence of transparency, accountability and the concept of value for money on public sector financial management at BPKAD Papua Province. This type of research is associative. The sample in this study was 50 state civil servants in the secretariat sector, budget sector, district/city financial development sector, regional treasury and cash sector, regional asset management sector and accounting sector. The data sources used in this research are primary data and secondary data. Data collection techniques using questionnaire data. The data analysis techniques used in this research consist of descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis tests, t-tests, f-tests, and coefficient of determination tests using applications. IBM SPSS version 23. The research results show that the variables of transparency, accountability and the concept of value for money have a positive and significant effect on public sector financial management at BPKAD Papua Province.
The Effect of Transparency, Accountability, and The Concept of Value for Money on Public Sector Financial Management At The Regional Financial And Asset Management Agency (BPKD) Papua Province Klara Wonar; Masdianah Masdianah; Adolf Z.D Siahay; Bill J.C Pangayow; Hesty T Salle; Novalia H Bleskadit
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9868

Abstract

This research aims to determine the influence of transparency, accountability, and the concept of value for money on public sector financial management at BPKAD Papua Province. This type of research is associative. The sample in this study was 50 state civil servants in the secretariat sector, budget sector, district/city financial development sector, regional treasury and cash sector, regional asset management sector, and accounting sector. The data sources used in this research are primary data and secondary data. Data collection techniques using questionnaire data. The data analysis techniques used in this research consist of descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis tests, t-tests, f-tests, and coefficient of determination tests using applications. IBM SPSS version 23. The research results show that the variables of transparency, accountability, and the concept of value for money have a positive and significant effect on public sector financial management at BPKAD Papua Province. Keywords: Transparency Value, Accountability, Value for Money Concept, Financial Management in the Public Sector
Determinants of Financial Reports Quality in the Regional Government of Jayapura City Siahay, Adolf Z. D.; Salle, Hesty T.; Afdal, Immanudin
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2842

Abstract

This research aims to determine the influence of human resource competence, internal control systems, and’’ the use of information technology on the quality of financial reports’’ on local government. This type of research is quantitative research with primary data and data collection techniques using questionnaires. The research was conducted at the Jayapura City Regional Apparatus Organization with a total of 98 respondents. Data analysis used in this research uses the Structural Equation Model (SEM) approach with the Partial Least Square method using’’ WrapPLS 8.0 Software. The research results show that the variables of human resource competence and internal control systems have a positive and significant effect on the quality of financial reports, while the variable use of information technology does not affect the quality of financial reports.
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa Di Distrik Manokwari Utara Provinsi Papua Barat (Studi kasus pada 5 desa di Distrik Manokwari Utara) Kiriwenno, Jems; Salle, Agustinus; Kambuaya, Maylen K. P; Marlissa, Elsyan R.; Siahay, Adolf Z. D; Hutajulu, Halomoan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4004

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis hubungan kepemimpinan Kepala Desa, sumber daya manusia, kerjasama Perangkat Desa, partisipasi masyarakat, Peraturan Pemerintah, dukungan pemerintah, dan Budaya terhadap pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I pada Distrik Manokwari Utara. Pengujian pada sampel sebanyak 150 responden. Metode sampel yang digunakan adalah purposive sampling. Pengumpulan data dilakukan dengan wawancara langsung. Pengujian hipotesis diuji secara empiris menggunakan Analisis Regresi Logistik Multinomial. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I adalah bervariasi. Artinya bahwa permasalahan yang terjadi dalam proses Pengelolaan ADD pada kelima desa tersebut berbeda – beda. Kepemimpinan Kepala Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, dan Yoom I. Kapasitas sumber daya manusia berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Pami. Kerjasama Perangkat Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Pami, dan Yoom I. Partisipasi masyarakat berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Bremi dan Pami. Peraturan Pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Inoduas, dan Pami. Dukungan pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Inoduas.
The Effectiveness of Risk Based Audit in Financial Institutions Nurnaningsih, Rita; Siahay, Adolf Z.D.; Safari, M. Dedy Eko Trisyono; Sofana, Ana Ima; Jauhari, Burhanuddin
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1478

Abstract

For centuries, conventional financial institutions such as banks and cooperatives have played an important role in the economy. However, advances in technology and digitalization have significantly changed the world's financial landscape. Financial Technology (Fintech) has emerged as a disruptive force offering innovative financial solutions, such as automated investment management, peer-to-peer lending, and digital payments. This research aims to discover and analyze the impact of Fintech on conventional financial management. Specifically, this research aims to assess the impact of Fintech on the efficiency and effectiveness of conventional financial services, assess changes in user behavior in managing their finances due to the convenience offered by Fintech, and discover the challenges and opportunities faced by financial institutions. Mixed methods is an approach that combines quantitative and qualitative approaches in this research. Quantitative data is collected through surveys of financial services users to measure their opinions about Fintech services and their impact on personal financial management. The results of this research show that Fintech has changed conventional financial management. From a user perspective, Fintech has increased the ease and efficiency of accessing and managing financial services, and many users say they are more likely to use Fintech apps and platforms for everyday transactions, managing savings and investments. From the side of conventional financial institutions, this research found that Fintech has increased the amount of money they invest. This study found that Fintech is changing conventional financial management in terms of service efficiency and user behavior. While Fintechs offer more convenience and efficiency, they also force traditional financial institutions to adapt and innovate with new technologies.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Afdal, Immanudin Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh, Alfiana Ana Ima Sofana Bill J.C Pangayow Bleskadit, Novalia H. C. Seralurin, Yohanes Cornelia Desiani Matani Cornelia Matani Ervina, Melisa Triayu Faramitha Indah Kendek Fatma Yunus Giovania, Gian Halomoan Hutajulu Hesty T Salle Hesty T. Salle Hesty Theresia Salle Hutahayan, Brigina Jauhari, Burhanuddin Juliana Waromi, Juliana Kambuaya, Maylen K. P Kambuaya, Maylen K.P Karlin Novyandi Numberi Karoma, Yulianti Kiriwenno, Jems Klara Wonar Marlissa, Elsyan R. Masdianah Masdianah Masdianah Masdianah Maylen Kambuaya Meinarni Asnawi, Meinarni Muslimin, Ulfah Rizky Nababan, Dytha Meininta Novalia H Bleskadit Novi Trihadi Nurnaningsih, Rita Nurwijayanti Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Patiran, Faustina C. C Paulus K. Allo Layuk Paulus K. Allo Layuk R. Siahay, Rezianof Randa Layuk, Selvi Yanti Resubun, Hyronimuz Marthin Rosalin Ledi Diana Anauw Safari, M. Dedy Eko Trisyono Sara Marlyn Paru Simbolon, Richard Calvin Simson Werimon Siti Rofingatun Sobirov, Bobur Syaikhul Falah Triayu Ervina, Melisa Victor Pattiasina Wayoi, Encun Yuliana Idjare Westim Ratang Wonar, Klara