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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Pada Kabupaten Keerom) Sopamena, Gracelia Christi; Kambuaya, Maylen K Petra; Arunglamba, Rama Soyan
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.v3i1.46

Abstract

Research is intended to measure the effect of reporting the financial area and accessibilitiesfinancial report against the user information about the financial area ie Parliament, employees ofthe inspectorate, and society. This analysis uses two variables: the dependent variable or the userof regional and independent financial information or presentation of regional financial statements.The sample of this research is the Keerom Regency DPRD as the main user of financial reports,Keerom Regency Inspectorate employees, Keerom Regency BAPPEDA employees, and theProvincial BPK. Samples were done by using the snowball method. This research is a quantitativestudy with a sample size of 83. Data was obtained through a questionnaire distributed directly tothe DPRD, inspectorate employees, BAPPEDA, and BPK employees. The analytical method used inthis research is the Partial Least Square (PLS) method.The results of this study indicate that: 1. The presentation of regional financial statements has asignificant effect on the use of regional financial information. 2. Regional Financial Accessibilitydoes not have a significant effect on the Use of Regional Financial Information. 3. SimultaneousPresentation of Regional Financial Statements and Regional Financial Accessibility Affect the Useof Regional Financial Information.
Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Pascalina Van Sweet Sesa; Rama Soyan Arung Lamba; Kurniawan Patma; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.179 KB) | DOI: 10.52062/jaked.v16i2.1938

Abstract

This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 < 2.005) with significantly greater than 0.05, business risk variable (X2) value tcalculates greater than ttable (44,228 > 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 < 2.005) with a significant larger than 0.05, company size variable (X4) number tcount value smaller than ttable (1,267 < 2.005) with a significant greater than 0.05. Simultaneously from the statistical results it is known that the value of Fcalculates greater than the value of Ftable (611,856 > 2.54), with a value of significance (0.000 < 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.
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

Abstract

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.
Analysis of Motivation, Knowledge and Investment Education on Investment Interest in Capital Market Kurniawan Patma; Maylen K.P. Kambuaya; Rama Soyan Arunglamba; Hesty T. Salle
Journal of Social Science Vol. 2 No. 4 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.364 KB) | DOI: 10.46799/jss.v2i4.173

Abstract

The purpose of this study is to determine and analyze the effect of investment motivation, investment knowledge on investment interest, investment education on investment interest in the capital market for students of the Faculty of Economics and Business, Cenderawasi University. The population taken in this study were students of the 2016 FEB Uncen Accounting Study Program and the 2017 class. The knowledge variable affected the investment interest of the 2016 FEB Uncen Accounting Study Program students and the 2017 class. Accounting FEB Uncen class 2016, class 2017 and class 2018.
Analisis Pengaruh Kepemimpinan, Motivasi, dan Disiplin Kerja terhadap Kinerja Aparatur Pemerintah Desa di Kampung Tobati, Kampung Tohima Soroma, Kampung Nafri, dan Kampung Enggros Yasir Attamimi; Ramasoyan Arung Lamba; Andarias Kuddy
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.538 KB) | DOI: 10.36418/syntax-literate.v7i2.6249

Abstract

Penelitian ini dilatarbelakangi oleh masih adanya aparatur pemerintah kampung yang dinilai kurang responsif dalam melaksanakan tugas pelayanan kepada masyarakat di Kampung. Berdasarkan hasil observasi yang dilakukan oleh penulis kepada beberapa Masyarakat setempat, dinilai masih rendahnya produktivitas kerja aparatur yang terlihat dari indikator-indikator sebagai berikut: (1). Masih adanya aparatur pemerintah Kampung yang tidak dapat menyelesaikan pekerjaan yang diberikan oleh kepala Kampung sesuai dengan target waktu yang telah ditetapkan sehingga berdampak pada pelaksanaan pemberian pelayanan kepada masyarakat; (2). Masih adanya aparatur pemerintah Kampung yang tidak dapat memanfaatkan waktu serta memenuhi target yang telah ditentukan sehingga menyebabkan bertumpuknya pekerjaan yang harus diselesaikan oleh aparatur pemerintah Kampung. Contohnya: Dalam pengerjaan APBDes (APBK) yang disimpan dan ditumpuk, tidak diselesaikan sesuai dengan perintah atasan, hal ini menyebabkan pekerjaan yang lainnya menjadi terhambat. Oleh karenanya, unsur profesionalisme dari aparatur pemerintah kampung dalam memberikan pelayanan publik secara prima menjadi suatu kewajiban. Profesionalisme disini lebih menekan kepada kemampuan, keterampilan dan keahlian aparatur pemerintah dalam memberikan pelayanan publik yang responsif, transparansi, produktivitas dan efesien. Aparatur pemerintah Kampung selalu dituntut untuk memberikan pelayanan yang baik, cepat, dan efektif serta efisien kepada masyarakat. Tentu hal tersebut akan tercermin melalui kinerja Aparatur itu sendiri. Dengan demikian, Kinerja dari Aparatur Pemerintah Kampung merupakan fokus dalam penelitian ini, dengan studi dilakukan Di Kampung Tobati, Kampung Tohima Soroma, Kampung Nafri, Dan Kampung Enggros.
Pelatihan Penyusunan Anggaran Kampung Bagi Aparatur Kantor Pemerintahan Kampung Asei Kecil Di Kabupaten Jayapura Asnawi, Meinarni; Sesa, Pascalina V.S.; Lamba, Ramasoyan Arung
The Community Engagement Journal Vol 6 No 2: (2023)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v6i2.3479

Abstract

Every development in the village/village requires a lot of money. According to Law No. 6 of 2014, village funds are funds sourced from the Revenue and Expenditure Budget (APBN) intended for villages that are transferred through the district/city Regional Revenue and Expenditure Budget (APBD) and used to finance governance, implementation, development, community development, and community empowerment. According to Indonesia Corruption Watch (ICW), corruption cases in the village budget sector were the most cases, there were 46 corruption cases in the village budget sector out of 271 corruption cases in 2019. Village budget corruption was recorded to give state losses of up to Rp. 32.3 billion. Village’s Revenue and Expenditure Budget is an annual financial plan of the village government approved by the Village Consultative Body (Bamuskam). Village Revenue and Expenditure Budget (APB Kampung) consist of Village Revenue, Village Expenditure, and Village Financing which are presented in accordance with the Village APB format in accordance with Permendagri 113 of 2014. Village Budgeting Training for the Apparatus of the Asei Kecil Village Government Office in Jayapura Regency uses an experimental method using a practical method of identifying and compiling a village budget and a direct confirmation method in the form of simple questions related to the importance of village financial management in encouraging the welfare of the village community. Keywords: Village’s Revenue and Expenditure Budget, The welfare of the village community