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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 Engagement and Emergence Journal (CEEJ) 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) Indo-Fintech Intellectuals: Journal of Economics and Business Journal Markcount Finance 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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Manfaat dan Risiko Terhadap Minat Pengunaan E – Payment Qris Hutahayan, Brigina; Siahay, Adolf Z. D; Muslimin, Ulfah Rizky
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.v19i2.4082

Abstract

This study examines the influence of perceived ease of use, perceived benefits, and risks on interest in using QRIS e-payments among Cenderawasih University students, and analyses differences in interest based on faculty and gender. The background of this study is the increasing adoption of digital payments in Indonesia, including QRIS, but there is still limited research on the factors that influence interest in use among students. The purpose of the study was to analyse the effect of the three variables on interest in using QRIS and to examine differences in interest between faculty and gender groups. The research method uses a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 133 Cenderawasih University students selected using purposive sampling technique. Data analysis using Smartpls 4.0 and group difference test (Two Way Anova) with SPSS. The results showed that perceived ease of use and perceived benefits had a significant positive effect on interest in using QRIS, while risk had a significant negative effect. T-tests showed a significant difference in risk by Feb faculty, but no significant difference by gender. In conclusion, to increase interest in using QRIS among university students, service providers need to focus on increasing benefits and ease of use, and minimising risks. Keywords: Perceived ease of use, perceived benefits, risk, interest in us.
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.
Professional Competence and Skepticism on Audit Quality Z. D. Siahay, Adolf; C. Seralurin, Yohanes; Ervina, Melisa Triayu; Pattiasina, Victor
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.114

Abstract

Purpose: This study analyzes the effect of competence and professional skepticism on audit quality among auditors at the Papua Provincial Inspectorate Office. Understanding how these internal factors contribute to audit quality is essential for improving the effectiveness of the auditing process. Research Design and Methodology: The study employed a quantitative research approach using primary data collected through questionnaires distributed to auditors at the Papua Provincial Inspectorate. The sampling technique used was purposive sampling, resulting in a sample of 32 respondents. Data were analyzed using SPSS version 26, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. Findings and Discussion: The results revealed that professional competence and professional skepticism positively and significantly impact audit quality. Competent auditors demonstrated a higher ability to detect errors and ensure the accuracy of financial statements. In contrast, auditors with higher skepticism were more likely to question evidence and identify potential misstatements during the audit process. Implications: These findings highlight the importance of enhancing auditors' competence and fostering professional skepticism through continuous training and certification programs. Future research should explore additional variables influencing audit quality, such as auditor independence, ethical standards, and institutional support.
Building Public Trust through Transparency and Accountability: A Systematic Review of the Role of Public Sector Accounting Adolf Z.D. Siahay
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.1504

Abstract

The crisis of trust in public institutions has become a growing concern amidst increasing demands for transparency and accountability in governance. In this context, public sector accounting plays a strategic role as an instrument to strengthen institutional legitimacy and integrity of public services. This study aims to systematically examine the relationship between public sector accounting practices, financial information transparency, institutional accountability, and public trust. The method used is Systematic Literature Review (SLR) with a qualitative descriptive approach. Data sources came from reputable scientific publications obtained through purposive sampling technique with certain inclusion and exclusion criteria. The literature review process includes the stages of identification, selection, extraction, and synthesis of data, with an additional snowballing strategy to expand coverage. The results show that public sector accounting practices, especially those that are accrual-based and refer to international standards such as IPSAS, support the continuous improvement of transparency and accountability. Good transparency proves to be a prerequisite for institutional accountability, which in turn plays a role in building public trust. This study concludes that public trust is not formed directly but is the result of a structured public financial management system with integrity. The implications of this research encourage the need for comprehensive, collaborative, and participatory governance-oriented public sector accounting policy reform.
Smart Financial Management Strategy to Accelerate Profitability of Micro, Small and Medium Enterprises in the Era of Global Competition Adolf Z.D. Siahay
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v3i2.2674

Abstract

Penelitian ini bertujuan untuk menganalisis tantangan dan peluang yang dihadapi oleh Usaha Mikro, Kecil, dan Menengah (UMKM) dalam pengelolaan keuangan di era persaingan global, serta mengeksplorasi pengaruh penggunaan teknologi keuangan (fintech) terhadap profitabilitas UMKM. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain deskriptif dan eksploratif, mengumpulkan data melalui survei terhadap 200-300 responden dari berbagai sektor UMKM di Indonesia. Hasil penelitian menunjukkan bahwa tantangan utama yang dihadapi UMKM meliputi rendahnya literasi keuangan (75% responden), keterbatasan akses modal (65%), dan manajemen arus kas yang buruk (70%). Analisis regresi menunjukkan bahwa penggunaan fintech memiliki pengaruh signifikan terhadap profitabilitas, dengan koefisien positif sebesar 0,350 (p = 0,003). Penelitian ini menyarankan peningkatan literasi keuangan dan akses terhadap teknologi keuangan melalui program pelatihan dan kebijakan publik yang mendukung. Hasil penelitian ini memberikan wawasan penting bagi pembuat kebijakan dan praktisi dalam mendukung pengembangan UMKM di Indonesia.
Akuntansi Publik dan Fiscal Sustainability: Kajian Literatur Sistematis tentang Peran Transparansi Informasi dalam Tata Kelola Fiskal Adolf Z.D. Siahay
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.2680

Abstract

Ketidakpastian fiskal global dan lemahnya pengelolaan keuangan publik menuntut reformasi dalam sistem akuntansi sektor publik. Akuntansi publik dipercaya dapat memainkan peran strategis dalam menciptakan transparansi fiskal dan mendorong keberlanjutan fiskal negara. Penelitian ini bertujuan untuk mengkaji peran akuntansi publik sebagai instrumen penguatan fiscal sustainability melalui pendekatan kajian literatur sistematis. Penelitian ini merupakan studi deskriptif kualitatif dengan metode systematic literature review (SLR). Literatur diperoleh melalui pencarian daring yang sistematis di berbagai database akademik terindeks seperti Scopus, Web of Science, ScienceDirect, Emerald, Google Scholar, dan SINTA, dengan rentang tahun publikasi 2003 hingga 2023. Proses seleksi dilakukan menggunakan kriteria inklusi dan eksklusi yang ketat terhadap literatur ilmiah yang relevan dan dapat diakses secara penuh. Total 40 artikel ilmiah terpilih, terdiri atas 20 artikel nasional dan 20 artikel internasional. Hasil kajian menunjukkan bahwa akuntansi publik, khususnya yang berbasis akrual dan didukung oleh transparansi informasi, memiliki peran penting dalam meningkatkan kualitas perencanaan fiskal, mengungkap kewajiban jangka panjang secara akurat, serta memperkuat disiplin anggaran pemerintah. Transparansi informasi terbukti menjadi variabel mediasi yang signifikan dalam memperkuat pengaruh akuntansi publik terhadap fiscal sustainability. Kajian ini menyimpulkan bahwa reformasi akuntansi publik perlu disertai dengan peningkatan kapasitas institusional, keterbukaan informasi, dan integrasi sistem informasi dalam proses pengambilan keputusan fiskal.
Anteseden dan Konsekuensi Pengelolaan Keuangan UMKM di Kota Jayapura Randa Layuk, Selvi Yanti; Pangayow, Bill J. C.; Matani, Cornelia D.; Siahay, Adolf Z. D; Bleskadit, Novalia H.; Salle, Hesty Theresia
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4609

Abstract

This research is a quantitative study which aims to examine the Antecedents and Consequences of MSME Financial Management in Jayapura City. This research used a sample of 99 respondents who were MSMEs in Jayapura City. The data analysis technique used in this research is analysis with the Structural Equation Modeling (SEM) model that will be used in this research is Partial Least Square (PLS) which consists of 2 stages of testing the PLS Measurement Model, namely the Structural Model and the Measurement Model. The tools used are SmartPLS 4.0 and SPSS programs. The test results obtained in this research are: (1) financial inclusion has a significant and positive effect on the financial management of MSMEs in Jayapura City; (2) financial literacy has a significant and positive effect on the financial management of MSMEs in Jayapura City; (3) financial management has a significant effect on the performance of MSMEs in Jayapura City; (4) financial inclusion has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City; (5) financial literacy has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City.Keywords: financial inclusion, financial literacy, msme performance, financial management
Pelatihan Literasi Keuangan dan Pengelolaan Keuangan Berbasis Digital Bagi UMKM Mama-Mama Penjual Noken di Abepura Hesty T. Salle; Klara Wonar; Sara Marlyn Paru; Rosalin Ledi Diana Anauw; Agustinus Salle; Meinarni Asnawi; Siti Rofingatun; Adolf Z.D. Siahay; Paulus K. Allo Layuk; Westim Ratang; Maylen Kambuaya; Syaikhul Falah; Cornelia Matani; Pascalina Sesa; Novi Trihadi; Fatma Yunus
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2835

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM), termasukan pelaku usaha mama-mama penjual noken di Kota Jayapura, memiliki peran penting dalam meningkatkan kesejahteraan masyarakat dan pembangunan ekonomi. Namun, mereka menghadapi berbagai tantangan, seperti kurangnya pencatatan keuangan yang sistematis, penggabungan keuangan usaha dengan keuangan pribadi, serta kesulitan dalam mengadopsi teknologi digital. Hal ini menyebabkan pengelolaan usaha menjadi kurang optimal. Pencatatan manual seringkali tidak efektif dan rentan terhadap kesalahan. Oleh karena itu, diperlukan pelatihan literasi keuangan dan penggunaan aplikasi digital seperti Buku Warung untuk membantuk pelaku UMKM mengelola keuangan dengan lebih baik dan meningkatkan keberlanjutan usaha mereka. Pengadian ini bertujuan untuk meningkatkan pemahaman pelaku usaha tentang literasi keuangan dan pentingnya pencatatan keuangan yang baik, lebih dari itu harapannya melalui pengabdian ini dapat mendorong pelaku usaha untuk mulai beralih ke penggunaan aplikasi teknologi digital dalam pengelolaan usaha agar lebih efisien dan akurat. Sehingga melalui kegiatan pengabdian ini, diharapkan pelaku usaha dapat meningkatkan kapasitas usaha mereka sehingga mampu berkontribusi lebih besar terhadap perekonomian lokal. Pengabdian dilaksanakan dalam tiga tahapa utama, yaitu: sosialisasi literasi keuangan, pelatihan pencatatan dan penggunaan aplikasi buku warung, serta tahap pendampingan atas pelatihan yang telah dilaksanakan. Hasil pengabdian menunjukkan adanya peningkatan kesadaran pentingnya pencatatan keuangan baik itu secara sederhana baik pencatatan melalui buku biasa maupun menggunakan aplikasi digital.
Autonomy Without Accountability? The Governance Challenges of Papua’s Special Fiscal Regime Siahay, Adolf Z. D.; Salle, Agustinus; Sobirov, Bobur; Abdullah, Siti Intan Nurdiana Wong
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8895

Abstract

Papua’s Special Autonomy Fund represents one of the most ambitious asymmetric decentralization initiatives in Southeast Asia. Yet, over 20 years later, the region remains among Indonesia’s most underdeveloped. This paper investigates the governance failures underlying this paradox, including regulatory overlap, elite capture, and weak local fiscal capacity. It reviews recent evaluation studies and government reports to assess how decentralization design flaws and implementation gaps have constrained service delivery. The analysis offers policy recommendations to restructure the autonomy framework toward greater accountability, data-driven planning, and inclusive development.
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)
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 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 Dolfina Costansah Koirewoa Edoward Krisson Raunsay 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 Jesajas, David R. Juliana Waromi, Juliana Kambuaya, Maylen K. P Kambuaya, Maylen K.P Karlin Novyandi Numberi Karoma, Yulianti Karubaba, Christine Jois Kiriwenno, Jems Klara Wonar Mamma, Agustinus Tandilolo Marlissa, Elsyan R. Masdianah Masdianah Masdianah Masdianah Maylen Kambuaya Meinarni Asnawi, Meinarni Mudassir, Annisa Fitriah Muslimin, Ulfah Rizky Nababan, Dytha Meininta Novalia H Bleskadit Novi Trihadi Nurnaningsih, Rita Nurwijayanti Otniel Safkaur Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Patiran, Faustina C. C Patty, Maria Apriyane Paulus K. Allo Layuk Paulus K. Allo Layuk Randa Layuk, Selvi Yanti Renyaan, Elisabeth Resubun, Hyronimuz Marthin Rosalin Ledi Diana Anauw Rosaniya E. Rehiara Safari, M. Dedy Eko Trisyono Sanggenafa, Nova Fida Sara Marlyn Paru Simbolon, Richard Calvin Simson Werimon Siti Rofingatun Sobirov, Bobur Syaikhul Falah Triayu Ervina, Melisa Victor Pattiasina Wahyu Setyaningsih Wayoi, Encun Yuliana Idjare Westim Ratang Wonar, Klara