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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 Golden Ratio of Data in Summary 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 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.

Pengaruh Persepsi Kemudahaan Penggunaan, Efektivitas, Risiko Terhadap Minat Dan Penggunaan Financial Technologi (Fintech) Dengan Minat Sebagai Variabel Mediasi Andi Setiawan; Siti Rofingatun; Kurniawan Patma
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This study aims to provide empirical evidence of the influence of perception of ease of use, effectiveness of risk to interest, and use of Financial Technology (Fintech) with interest as a variable of mediation in Jayapura city. The study used primary data obtained by distributing questionnaires online. The data analysis method used is by Structure Equation Model (SEM) approach with WarpPLS 7.0. The sampling method used is purposive sampling technique. Purposive sampling is a sampling technique of data sources with certain considerations or criteria. The results of this study were seen from the P/sig values (0.230 >0.005). Thus the ease of use has a positive and insignificant effect on the use of financial technology (fintech) with an interest as mediation. Judging from its P/sig values (0.015 <0.005) thus the effectiveness has a positive and significant effect on the use of financial technology (fintech) with interest as mediation. Judging from its P/sig values (0.330 >0.005) thus the risk has a positive and insignificant effect on the use of financial technology (fintech) with interest as mediation. Keywords: financial technology; Interest; Perception Ease of use; Effectiveness; Risk Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh persepsi kemudahan penggunaan, efektivitas risiko terhadap kepentingan, dan penggunaan Teknologi Finansial (Fintech) dengan kepentingan sebagai variabel mediasi di kota Jayapura. Penelitian menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara online. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equation Model (SEM) dengan WarpPLS 7.0. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling. Purposive sampling merupakan teknik pengambilan sampel sumber data dengan pertimbangan atau kriteria tertentu. Hasil penelitian ini dilihat dari nilai P / sig (0,230> 0,005). Dengan demikian kemudahan penggunaan berpengaruh positif dan tidak signifikan terhadap penggunaan financial technology (fintech) dengan kepentingan sebagai mediasi. Dilihat dari nilai P / signya (0,015 <0,005) maka efektifitas berpengaruh positif dan signifikan terhadap penggunaan financial technology (fintech) dengan kepentingan sebagai mediasi. Dilihat dari nilai P / signya (0,330> 0,005) maka risiko berpengaruh positif dan tidak signifikan terhadap penggunaan financial technology (fintech) dengan mediasi bunga. Kata kunci: financial technology, Bunga, Persepsi Kemudahan Penggunaan, Efektivitas, Risiko

THE EFFECT OF CHARACTERISTICS OF LOCAL GOVERNMENTS AND BPK AUDIT OPINIONS ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS (Empirical Study on Regencies/Cities in Papua Province in 2018-2019) Abner SP Marlissa; Siti Rofingatun; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16 No 1 (2021): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study aims to determine the effect of Wealth Level, Dependency Level and Audit Opinion on Financial Performance. The independent variables in this study are the level of wealth, the level of dependence and audit opinion and the dependent variable is the financial performance. The population in this study was a total of 30 Regency/City Regional Governments of Papua Province who were recorded in the Financial Audit Agency for the 2018-2019 period. The sample in this study is the number of audit results reports at the Papua Province Regency/City Financial Audit Agency for the 2018-2019 period. The type of data in this study is quantitative data. The source of data used in this study is secondary data in the form of financial statements in 2018 to 2019 obtained from the Financial Audit Agency (BPK). Data analysis used descriptive statistics, classical assumption test, multiple analysis, and hypothesis testing. Results Based on the research shows that partially and simultaneously the Regional Wealth Level Audit, Dependence Level and Opinion have a significant effect on Financial Performance. This significant effect indicates that the expected hypothesis can be accepted. The significant hypothesis explains that a high level of regional wealth, dependence and audit opinion can increase the number of distributions of financial performance.

ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Pada Satuan Pendidikan Dasar di Distrik Demta Kabupaten Jayapura) Agarita Clara Womsiwor; Siti Rofingatun; Theo Allolayuk
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to determine and analyze the effectiveness and efficiency of the management of school operational assistance (BOS) in the unit of primary education in the Demta district in 2017- 2018. The type of research used in this research is a type of quantitative research with the buzz using descriptive analysis. Data collection techniques are conducted by spreading questionnaires, documentation, and literature research. This research data is the result of observations in the field,through the dissemination of questionnaires and presentation of data scientifically is a report of the realization of the budget of income and the school spending in the district of Demta. The data was obtained from SD YPK Muris as one of the schools that became samples of research. The theory used to know and analyze the effectiveness and efficiency of fund management of School Operational Assistance (BOS) is the analysis and calculation of the level of effectiveness and efficiency. Based on the results showed that the level or criteria of the effectiveness of the BOS Funds Management in basic education unit in the district Demta said to be in the criteria is very effective in2017 and the year 2018 is said to be ineffective. In the management of the School Operational Assistance (BOS) as a whole is said to be efficient enough in 2017 and 2018 BOS funds managementhas been said to be efficient.

PENGARUH PROFITABILITAS, LIKUIDITAS , GROWTH DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Dan Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015) Hasnia Hasnia; Siti Rofingatun
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 1 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study aims to determine whether the effects of profitability, liquidity, growth, andmedia exposure to Corporate Social Responsibility Disclosure. This study uses a quantitativeapproach to population studies that firms belonging to the manufacturing and service sectors listedin Indonesia Stock Exchange in 2013, 2014 and 2015. The research proves that the partialprofitability, liquidity and growth has no effect on the disclosure of corporate social responsibility,while media exposure have a significant effect on the disclosure of corporate social responsibility.Simultaneously profitability, liquidity, growth and media exposure together have an effect on thedisclosure of corporate social responsibility.In this study the researchers conducted additional tests are different tests on the disclosure of socialresponsibility, which is to see whether there are differences between manufacturing and servicecompanies related to the disclosure of social responsibility in revealing its social responsibility

PENGARUH INDEPENDENSI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pengawasan Keuangan Dan Pembangunan Daerah Provinsi Papua) Siti Rofingatun
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to examine independence factor that affecting the style of leadership to the performance of auditor. This study was conducted at Finance and Regional Development Board of Papua Province. This study uses primary data, namely by distributing questionnaires to respondents.Respondents in the study were auditors totaling 47 people. The analytical tool in this study uses Smart-PLS, which must Assessed the Outer Model and the Structural Model or the Inner Model. The results of this study show partially the leadership style and independence affect the auditor'sperformance with a significance value of 0,000 and 0,025 respectively

ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP PENGGUNAAN SISTEM AKUNTANSI (Studi Pada PT. Bank X Tbk di Wilayah Kota dan Kabupaten Jayapura) Budianto Ngo; Siti Rofingatun; Mariolin Sanggenafa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of attitudes towards the use of accounting systems at PT. Bank Mandiri in the city and district of Jayapura, to determine the effect of motivation on the use ofaccounting systems at PT. Bank Mandiri in the city and district of Jayapura, to determine the effect of emotions on system usage accounting at PT. Bank Mandiri in the city and district of Jayapura, todetermine the effect of the perception of the use of the accounting system at PT. Bank Mandiri in the city and Jayapura area. This study is a correlational study or the relationship between the independentvariables on the dependent variable and the analysis unit that is considered to be employees who have worked more than 6 months who have undergone a training period of 40 people. The questionnairetested its validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included normality test, linearity test, heteroscedasticity testand multicollinearity test, the data analysis method used was multiple linear regression analysis using a tool of analysis in SPSS 25 statistics. The results of this study indicate that attitude variables do notsignificantly influence the use of accounting systems, the motivation variable does not significantly influence the use of accounting systems, emotional variables have a significant effect on the use of accounting systems and perception variables do not significantly influence the use of accountingsystems.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHINGSECARA VOLUNTARY (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015) Shartika A. Kencana; Siti Rofingatun; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the factors affecting voluntary auditor displacement at companies listed on the Indonesia Stock Exchange (IDX). The variables used in this research are Change of Management, Financial Distress, Size of Public Accounting Firm, Change Percentage of ROA and Client Size. The population ofthis study are all companies listed on the Indonesia Stock Exchange in the period of2010 to 2015. The number of companies that became sample in this study were 192observation companies obtained by purposive sampling method. Data analysis technique was used logistic regression analysis with SPSS version 16. Based on the analysis, the result shows that thevariable of Management Change, Financial Distress, KAP Size, and Client Size had not affect the size of the sample company to perform auditor switch, while the ROA Percentage Change had significant influence on the sample company to switching auditors

Model Good Governance Pengelolaan Keuangan Kampung Siti Rofingatun; Bill Pangayow; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2584

The Good Governance Model for border village finance is needed in the integration of policies in village financial management. The purpose of this study is to model the financial good governance of border villages of the Republic of Indonesia and Papua New Guinea and their application in four border villages. Research respondents consisted of public sector accounting experts called informants to create a model of Good Governance and respondents of village officials and the community in four villages to determine the quality of the implementation of Good Governance. The analytical tool used is the Analytic Hierarchy Process. The results showed that the use of funds in accordance with the established budget which is very important for village financial management. In addition, an explanation to the community about village finances is the next important sub factor followed by openness in the financial sector, the system and procedure.

Anggaran Berbasis Kinerja, Sistem Pelaporan Keuangan Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Rizka Saptarinur; Siti Rofingatun; Rama Soyan Arung Lamba
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2589

This study aims to determine the effect of performance-based budgeting, financial reporting systems, accounting controls, and performance accountability of government agencies on BPMP Papua Province either simultaneously or partially. This type of research is quantitative descriptive. The population in this study were all employees who were part of the SAKIP team and were involved in the financial process, preparing program performance drafts, budgets, and performance reporting and evaluation as well as several staff of 70 employees who worked at BPMP Papua. This research is a survey research where 70 samples are saturated samples and use a questionnaire as a data collection tool. The analysis tool used multiple regression analysis with the help of the SPSS Version 25 program. The results showed that partially performance-based budgeting and accounting control variables had a significant positive effect on government agency performance accountability, while the financial reporting system variable had no significant effect on government agency performance accountability. Simultaneously performance-based budgeting, financial reporting systems and accounting controls have a significant positive effect on government agency performance accountability at BPMP Papua Province.

Co-Authors A. Ahmad Aaron M. A. Simanjuntak Abner SP Marlissa Adolf Z. D. Siahay Agarita Clara Womsiwor Agustinus Salle Agustinus Salle, Agustinus Alferus Sanuari Alfiana Antoh, Alfiana 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 Kambuaya, Quincy F. Karubaba, Jois Kristin KP Kambuaya, Maylen Kurniawan Patma La Ode Abdul Wahab Layuk, Paulus K. Allo 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 Risky Novan Ngutra 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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