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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Amkop Management Accounting Review (AMAR) Celebes Journal of Community Services

Siti Rofingatun

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 3589101

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

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PENGARUH INVENTARISASI, PEMBUKUAN DAN PELAPORAN ASET TERHADAP AKUNTABILITAS PUBLIK PEMERINTAH DAERAH Imbiri, Jefri; Rofingatun, Siti; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

This study aims to examine the effect of Bookkeeping, Inventory and Reporting of Assets on the Public Accountability of the Waropen District Government. Respondents in this study were 50 people who were employees who had knowledge about asset utilization and the staff in charge of managing regional goods. The analysis tool in this study uses SPSS with this type of research that is causality which tests the effect of independent variables on dependent so that researchers use Multiple Regression Analysis. Which results of this study must meet the Classical Assumption Test, namely the Normality Test, Multicollinearity Test and Heterocytes Test. Therefore, the results of this study indicate that simultaneously the accounting, inventory and reporting variables influence public accountability with a significance value of 0,000. However, partially the inventory has an effect on public accountability with a significance value of 0.035. While partially Asset Accounting and Reporting does not affect public accountability with a significance value of 0.078 and 0.071, Bookkeepingrespectively.

ANALISIS SISTEM PENGENDALIAN INTERNAL DAN PROSEDUR AKUNTANSI TERHADAP PENGELOLAAN PERSEDIAAN OBAT DAN BAHAN HABIS PAKAI Ardinsyah, Dedy; Rofingatun, Siti; Simanjuntak, Aaron M. A.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.28

The study mainly is to analyze internal control systems and accounting procedures for themanagement of medicines inventory and consumable medicine supplies in Pharmacy Installation ofthe Public Health Office in the Pegunungan Bintang Regency. This study aims particularly inknowing the effect of partial internal control systems and accounting procedures on medicinesupplies and consumable medical supplies, and to examine the effect of simultaneous internalcontrol systems and accounting procedures on medical supplies and consumables medicine suppliesand to identify which factors have a dominant influence on medicine supplies and consumablemedicine supplies in the Pegunungan Bintang Regency at pharmaceutical installation.The research approach was used descriptive, comparative, correlation, survey, ex post facto, theexperiment, quasi-experiment, and single-subject method derive from 43 respondents as samples inthis study. Furthermore, interviews, documentation, and questionnaires were used as datacollection techniques that conducted to test the data collection instrument, then the validity test andreliability test were performed to obtain properness the test results and the consistency of the testresults. Data analysis techniques established in the form of analysis methods, hypothesis testing,and test requirements analysis with the results of the study.The results of the analysis show that Internal Control has a positive and significant influence on theManagement of Medicine Preparations and consumable medicine supplies on PharmacyInstallation Offices of the Public Health Office of Pegunungan Bintang Regency, while AccountingProcedures have a positive and significant effect on the Management of Medicine Preparations andconsumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency inPublic Health Office, Internal Control and Accounting Procedures simultaneously have a positiveand significant influence on the Management of Medicine Preparations and consumable medicinesupplies on Pharmacy Installation Office of Pegunungan Bintang Regency in Public Health Officetogether raised by one unit, it will improve the Management of Medicine Preparations andconsumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency inPublic Health Officer and the Accounting Procedure Variables most dominantly affecting theManagement of Medicine Preparations and consumable medicine supplies on PharmacyInstallation Office of Pegunungan Bintang Regency in Public Health Office.

PENGARUH SELF EFFICACY, SELF ESTEEM, DAN SISTEM PENGUKURAN KINERJA TERHADAP MOTIVASI INSTRINSIK PADA KARYAWAN BANK BUMN DI JAYAPURA (Studi Pada Instalasi Farmasi Kabupaten Dinas Kesehatan Kabupaten Pegunungan Bintang) Damanik, Berlinda Shari; Rofingatun, Siti; Patma, Kurniawan
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.44

This study aims to examine the effect of self-efficacy, self-esteem, and performance measurementsystems on the intrinsic motivation of state-owned bank employees in Jayapura. This research data was obtained using primary data by distributing questionnaires onlinedue to the covid-19 outbreak in Indonesia globally to 105 employees of Bank X in Papua, out of 144people/employees. The analysis method used is the Structure Equation Model (SEM) withthe Partial Least Square (PLS) method. The sampling method used snowball sampling in which thesample was initially small in number, then the sample was asked to choose its friends as the sample.It's like a snowball rolling, getting bigger and bigger. The results of this research variable indicate that (1) Self Efficacy has a positive andinsignificant effect on Intrinsic Motivation with p-values (0, 148> 0, 05), (2) Self Esteem has apositive and significant effect on Intrinsic Motivation with p-values (<0, 001 <0, 05), and (3) thePerformance Measurement System has a positive and significant effect on Intrinsic Motivationwith p-values (<0, 001 <0, 05).

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH RUMAH SAKIT DI KOTA JAYAPURA Oeghoede, Christy J. A.; Rofingatun, Siti; Larasati, Rudiawie
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.47

This study aims to examine the application of environmental accounting to waste management inhospitals in the city of Jayapura. This study used a survey in the form of a questionnaire to hospitalemployee respondents. The population in this study amounted to 70 people spread across fourhospitals including Jayapura Hospital, Abepura Hospital, Bhayangkara Hospital, and DianHarapan Hospital. The sampling technique in this study using purposive sampling in order toobtain the results of 50 people/respondents. The data analysis in this research used a validity test,reliability test, and structural model with the WarpPLS 7.0 program.The results of this study indicate that (1) the environmental responsibility variable has a positiveand significant effect on hospital waste management, and (2) the monetary environmentalaccounting variable has a positive and insignificant effect on hospital waste management.

ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG Prayoga, Vicky Antonio; Rofingatun, Siti; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.52

The objective of this study is to observe the influence of performance-based budgeting (PBB) on thegovernment's accountability, such as planning, implementation, accountability, and performanceevaluation. Pegunungan Bintang was chosen as a research location and the cluster sampling method was used to determined 96 respondents. Data processing technique consist of several stages, first stage isdata quality test by used validity test and reliability test, next step was normality test,multicollinearity test dan heteroscedasticity test called classical assumption test, when researchdata was valid and reliable and normally distributed, there was no multicollinearity danheteroscedasticity, then hypothesis test worth to continue. Hypothesis test consisted of multiplelinear regression, determination coefficient (R2), partial tested (t-test), and simultaneous tested (Ftest).The result shows that partially the planed and implementation have no effect on accountability ofgovernmentâ€™s performance accountability with significance values of 0.872 and 0.656 respectively,however accountability and performance evaluation had an effect on the governmentâ€™s performanceaccountability with significance values of 0,000 and 0,000.

Analisis Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Rumah Sakit Rudiawie Larasati; Siti Rofingatun; Christy Jeana Anastasya Oeghoede
Accounting Research Unit (ARU Journal) Vol 1 No 1 (2020): Accounting Research Unit (ARU JOURNAL)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Penelitian ini bertujuan untuk menguji penerapan akuntansi lingkungan terhadap pengelolaan limbah pada rumah sakit di kota jayapura. Penelitian ini menggunakan survey berupa kuesioner kepada responden pegawai rumah sakit. Populasi dalam penelitian ini berjumlah 70 orang yang tersebar di empat rumah sakit diantaranya, RSUD Jayapura, RSUD Abepura, RS Bhayangkara, dan RS Dian Harapan. Teknik sampel dalam penelitian ini menggunakan purposive sampling sehingga diperoleh hasil 50orang/responden. Analisis data dalam penelitian menggunakan uji validitas, uji reliabilitas, dan model struktural dengan program WarpPLS 7.0.Hasil dari penelitian ini menunjukkan bahwa 1) variabeltanggungjawab lingkunganberpengaruh positif dan signifikan terhadap pengelolaan limbah rumah sakit dengan nilai p-value sebesar 0,001, dan 2) variabel akuntansi lingkungan moneter berpengaruh positif dan tidak signifikan terhadap pengelolaan limbah rumah sakit dengan nilai p-value 0,059.

ANALISIS KONSISTENSI PERENCANAAN DAN PENGANGGARAN DI KABUPATEN PEGUNUNGAN BINTANGSTUDI KASUS PADA DINAS PERHUBUNGAN, KOMUNIKASI DAN INFORMATIKA TAHUN 2013-2015 Alferus Sanuari; Yundy Hafizrianda; Siti Rofingatun
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 2 (2017)
Publisher : Universitas Cenderawasih

This research entitled Analysis of Planning and Budgeting Conceptency in Pegunungan Bintang District Case Study On Department of Transportation, Communication and Informatics Year 2013-2015. In this research try to analyze consistency between planning and budgeting seen from planning and budgeting document like RKPD, PPAS, and APBD. RKPD (Local Government Work Plan), which is the result of the selection of community aspirations through the Development Planning Council (Musrenbang). Furthermore, RKPD work plan and funding are used as guidance in the budgeting process (budgeting). Budgeting begins with the preparation of Temporary Budget Priorities and Ceiling (PPAS). The approved PPAS is used as a guideline for the preparation of Regional Revenue and Expenditure Budget Plans (RAPBD) which is then ratified into Regional Revenue and Expenditure Budget (APBD). The results of the analysis are then analyzed using the Planning and Budgeting Consolidation Matrix to see how far the consistency is occurring. The results of this study indicate that the average level of consistency planning and budgeting in the field of Transportation, Communications and Informatics in Pegunungan Bintang District in 2013-2015 is quite good where the average level of consistency of programs between RKPD and PPAS ranges between 80.00%. While the average level of consistency of activities is 61.98%. This indicates that the drafting of the plan on PPAS still exists that is not guided by RKPD. The level of program consistency between PPAS and APBD has an average value of 60.64%. While the average level of consistency of activity is 63.19%. The level of planning and budgeting concessions from year to year shows a fluctuating value. In consistency the budget outline has a consistent value. Inconsistencies occur because there are activities that suddenly appear and are not contained in the previous document. This is due to delays in information activities from the central government. Keywords: Consistency, Planning, Budgeting

ANALISIS KONTRIBUSI DAN POTENSI RETRIBUSI DAERAH Nurlian Nurlian; Siti Rofingatun; Ivanna K. Wamafma
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

This study aims to analyze the contribution and potential of regional retibusi in terms of the variables of contribution, growth, effectiveness, and performance of regional levies with the source of data in this study sourced from Daeah Government and using descriptive qualitative analysis that is explorative. The results of the study show that the results of the analysis of the contribution of regional retribution are relatively lacking, while the level of effectiveness of collecting local retribution is very effective. So it can be concluded that pelayana health levies are classified as potentially levied because of several types of levies collected only health retribution that meets the criteria of being equal to twenty-five point forty-three percent. Keywords: Contributions and Regional Retribution Potential

ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA La Ode Abdul Wahab; Siti Rofingatun; Balthazar Kreuta
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency

PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI (Studi Kasus Pada Badan Pengelolaan Pendapatan Daerah Pemerintah Kabupaten Jayapura) Andhika Dwi Abriyanti; Siti Rofingatun; Mariolin A. Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of internal control, compliance, additional income conditional on the ethical behavior of employees of the revenue management agency in Jayapura district. This research is correlation research or relationship, with the unit of analysis being studied are employees who work in the BAPENDA office with a total sample of 40 employees. The questionnaire was tested for validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included the normality test for linearity heteroscedasticity and the linearity test data analysis method used was multiple linear regression analysis using the statistical analysis tool SPSS 25.The results ofthis study indicate that the Internal Control System variable does not have a significant effect on employee ethical behavior, while the Compliance and SupplementaryConditional variables have a significant effect on employee ethical behavior. Variables Internal control, compliance and management compensation together (simultaneous) have a positive and significant effect on employee ethical behavior.

Co-Authors Aaron M. A. Simanjuntak Abner SP Marlissa Adolf Z. D. Siahay Agarita Clara Womsiwor Agustinus Salle Agustinus Salle, Agustinus Alferus Sanuari Andhika Dwi Abriyanti Andi Setiawan Ardinsyah, Dedy Balthazar Kreuta Bleskadit, Novalia H. Bleskadit, Novalia Herlina Budianto Ngo Christy Jeana Anastasya Oeghoede Cornelia Matani Daat, Sylvia Christina Damanik, Berlinda Shari Faramitha Indah Kendek Fatma Yunus Hallatu, Cindy W. C. Hasnia Hasnia Hesty T. Salle Hesty Theresia Salle Imbiri, Jefri Ivanna K. Wamafma Juliana Waromi, Juliana Kambuaya, Balthazar Kambuaya, Maylen K. P Kambuaya, Maylen K.P Karubaba, Jois Kristin KP Kambuaya, Maylen Kurniawan Patma La Ode Abdul Wahab M. Tandililing, Elia Mariolin Ance Sanggenafa Maylen K.P. Kambuaya Maylen Kambuaya Meinarni Asnawi, Meinarni Meininta Nababan, Dytha Ningsih, Tri Widyastuti Novi Trihadi Nurlian Nurlian Oeghoede, Christy J. A. Pahabol, Yeniva Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Paulus K. Allo Layuk Permana, Insan Prasetyo Arjuna, Bucek Jalu Prayoga, Vicky Antonio Purnama, Yulian Rama Soyan Arung Lamba Rizka Saptarinur Rosalin Ledi Diana Anauw Rudiawie Larasati Sara Marlyn Paru Sawaki, Laurina Sesa, Pascalina V.S. Shartika A. Kencana Siahay, Adolf ZD Solissa, Rian Noviani Suprapto Suprapto Syaikhul Falah Tambunan, Ruth Tandililing, Elia M. Theo Allo Layuk Westim Ratang Wonar, Klara Yundy Hafizrianda

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