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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

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 Profesionalisme dan Etika Profesi terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan Maylen K. P. Kambuaya
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 1 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.209 KB)

Penelitian ini bertujuan untuk mengetahui Pengaruh Profesionalisme dan Etika Profesi terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan. Penelitian ini menggunakan desain studi korelasional dengan instrumen kuesioner. Metode analisis yang digunakan adalah regresi linier berganda. Populasi dalam penelitian ini adalah 80 auditor yang bekerja di BPK RI Perwakilan Sulawesi Selatan. Teknik pengambilan sampelnya, non probability sampel yang merupakan teknik pengambilan sampel yang tidak memberikan peluang sama untuk dipilih menjadi sampel. Makanya dari 80 responden, terpilih 50 responden untuk menerima kuesioner, dan yang kembali hanya 35 kuesioner. Sisanya sebanyak 15 kuesioner, tidak kembali. Hasil penelitian ini menunjukkan bahwa, Profesionalisme, dan Etika Profesi berpengaruh terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan.. Variabel Etika profesi merupakan variabel yang paling dominan pengaruhnya terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Provinsi Sulawesi Selatan.

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

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.

Pelatihan Manajemen Aset Kampung Bagi Aparatur Kantor Pemerintahan Kampung Holtekamp Distrik Muara Tami Kota Jayapura Kambuaya, Maylen K.P.; Sesa, Pascalina V.S.; Patma, Kurniawan; Rofingatun, Siti
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3941

The Minister of Home Affairs Regulation Number 1 of 2016 addresses village asset management, encompassing village wealth, properties acquired via village funds, grants, donations, agreements, laws, cooperative efforts, and other legal means. Research by Dandi D. Mnumumes (2022) reveals that Holtekamp Village’s asset management report does not comply with this regulation at any stage. Consequently, Asset Management training was provided to the Holtekamp Village Government Apparatus in Jayapura City. This training aimed to enhance the knowledge and awareness of village office staff and the community about the importance of managing village assets to boost community welfare. The training was conducted in person and comprised three sessions: the first session covered Asset Management material, the second involved a discussion, and the third included distributing questionnaires to evaluate asset management and optimization in Holtekamp Village. The feedback from the participants, a crucial part of the process, indicated an improved understanding of proper village asset management. This is crucial because village assets significantly contribute to village revenues, which are vital for government functions and support the sustainable development of villages. Such management is essential for driving villages toward becoming self-reliant communities. Keywords: Village asset management, Holtekamp Village Government Office apparatus

Philosophy of ‘Egek’ Culture From The Moi Tribe of Papua in Exposing The Concept of Environmental Accounting (A Phenomenological Study) Patma, Kurniawan; Kambuaya, Maylen K.P.
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 1 (2024): February 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i1.2879

Recent sustainability concerns have extended their influence into the realm of accounting. Previously, annual financial reporting held primary importance for companies, but now, in response to these concerns, a settlement report has been introduced, reflecting the emergence of environmental accounting. Researchers employed the Egek Culture from Moi Tribe phenomenological philosophy study method to uncover how green accounting is rooted in cultural values. Data analysis involved interviews with seasoned experts in environmental accounting to gather insights from informants. The selection of divided methods reveals the values of indigenous Papua culture in the concept of environmental accounting. The study found that green accounting has not received serious optimal development in Indonesia. To apply green accounting effectively, there is a need to align the proposed concept with existing international guidelines. The Egek philosophy offers insights into resolving key issues in green accounting since it strives to fulfill the social and environmental responsibilities of an entity to the utmost extent possible. Applying green accounting via the phenomenological approach of Egek philosophy enhances understanding comprehensively.

Philosophy of Egek Culture From The Moi Tribe of Papua in Exposing The Concept of Environmental Accounting (A Phenomenological Study) Patma, Kurniawan; Kambuaya, Maylen K.P.
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 1 (2024): February 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i1.2879

Recent sustainability concerns have extended their influence into the realm of accounting. Previously, annual financial reporting held primary importance for companies, but now, in response to these concerns, a settlement report has been introduced, reflecting the emergence of environmental accounting. Researchers employed the Egek Culture from Moi Tribe phenomenological philosophy study method to uncover how green accounting is rooted in cultural values. Data analysis involved interviews with seasoned experts in environmental accounting to gather insights from informants. The selection of divided methods reveals the values of indigenous Papua culture in the concept of environmental accounting. The study found that green accounting has not received serious optimal development in Indonesia. To apply green accounting effectively, there is a need to align the proposed concept with existing international guidelines. The Egek philosophy offers insights into resolving key issues in green accounting since it strives to fulfill the social and environmental responsibilities of an entity to the utmost extent possible. Applying green accounting via the phenomenological approach of Egek philosophy enhances understanding comprehensively.

Pengaruh Profesionalisme dan Etika Profesi terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan Kambuaya, Maylen K. P.
Bongaya Journal of Research in Accounting (BJRA) Vol. 1 No. 1 (2018): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui Pengaruh Profesionalisme dan Etika Profesi terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan. Penelitian ini menggunakan desain studi korelasional dengan instrumen kuesioner. Metode analisis yang digunakan adalah regresi linier berganda. Populasi dalam penelitian ini adalah 80 auditor yang bekerja di BPK RI Perwakilan Sulawesi Selatan. Teknik pengambilan sampelnya, non probability sampel yang merupakan teknik pengambilan sampel yang tidak memberikan peluang sama untuk dipilih menjadi sampel. Makanya dari 80 responden, terpilih 50 responden untuk menerima kuesioner, dan yang kembali hanya 35 kuesioner. Sisanya sebanyak 15 kuesioner, tidak kembali. Hasil penelitian ini menunjukkan bahwa, Profesionalisme, dan Etika Profesi berpengaruh terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Perwakilan Provinsi Sulawesi Selatan.. Variabel Etika profesi merupakan variabel yang paling dominan pengaruhnya terhadap Tingkat Materialitas Badan Pemeriksa Keuangan RI Provinsi Sulawesi Selatan.

Evaluation of the Effectiveness of Internal Control Systems in Reducing Accounting Fraud in Financial Sector Companies Waromi, Juliana; Kambuaya, Maylen K. P.; Wonar, Klara
The Eastasouth Management and Business Vol. 2 No. 03 (2024): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i03.250

This research aims to evaluate the effectiveness of internal control systems (ICS) in reducing accounting fraud in the financial sector companies. The literature review method is used to analyze various sources of information related to the research topic. Findings indicate that ICS plays a crucial role in safeguarding the integrity and reliability of financial information of companies. Factors such as management commitment, organizational culture, implementation consistency, and external factors influence the effectiveness of ICS. We recommend companies to enhance management commitment to ICS, strengthen a culture that prioritizes integrity, maintain consistency in ICS implementation, and take proactive steps in addressing challenges and leveraging opportunities.

ANALISIS PENERAPAN STANDAR PELAYANAN MINIMAL PADA DINAS PENDIDIKAN, KEBUDAYAAN, PEMUDA, DAN OLAHRAGA DI KABUPATEN TELUK BINTUNI Maniagasi, Rheinhard Calvin; Marlissa, Elsyan R.; Kambuaya, Maylen K. P.; Salle, Agustinus; Layuk, Paulus K. Allo; Kambuaya, Quincy
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4477

Penelitian ini bertujuan untuk mengevaluasi efektivitas dan efisiensi penerapan Standar Pelayanan Minimal (SPM) dalam upaya meningkatkan kualitas pelayanan publik di Dinas Pendidikan, Kebudayaan, Pemuda, dan Olahraga Kabupaten Teluk Bintuni. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan melibatkan empat informan kunci, yaitu Kepala Dinas Pendidikan, Plt. Kepala Bidang Pendidikan Dasar, Kasubag Perencanaan, serta Kepala Bidang Pengendalian dan Pelaporan Bappelitbangda. Data primer diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, sedangkan data sekunder diperoleh dari laporan, arsip, dan regulasi resmi tahun 2021–2022. Hasil penelitian menunjukkan bahwa penerapan SPM telah memberikan dampak positif terhadap peningkatan kualitas kepatuhan dan akses masyarakat terhadap layanan pendidikan, meskipun tingkat pemenuhan indikator masih bervariasi antarwilayah. Proses implementasi SPM dilaksanakan secara terstruktur melalui tahapan sosialisasi, pengumpulan data, analisis kesenjangan, penyusunan rencana aksi, pelaksanaan program, serta monitoring dan evaluasi. Efektivitas penerapan SPM terlihat pada peningkatan kualifikasi guru, perbaikan sarana prasarana, dan perluasan akses pendidikan, sedangkan efisiensi masih terkendala oleh faktor geografis, keterbatasan anggaran, dan distribusi sumber daya manusia. Upaya pemerintah daerah melalui program “Smart Village” dengan inisiatif “Menyala Internetku” turut mendukung penguatan pelaporan berbasis data dan konektivitas pendidikan di wilayah terpencil. Secara keseluruhan, hasil penelitian mencerminkan komitmen berkelanjutan Pemerintah Kabupaten Teluk Bintuni dalam mewujudkan layanan pendidikan yang merata, akuntabel, dan adaptif terhadap tantangan wilayah.

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