Article Per Year (5 Year)
p-Index From 2020 - 2025
2.076
P-Index
This Author published in this journals
All Journal JURNAL MANAJEMEN BISNIS Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Enrichment : Journal of Management Daengku: Journal of Humanities and Social Sciences Innovation Journal of Economics Review (JOER) West Science Social and Humanities Studies Atestasi : Jurnal Ilmiah Akuntansi
Entar Sutisman
Universitas Yapis Papua
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : West Science Social and Humanities Studies

 1 
Analysis of The Effect of Indendence and Organizational Commitment on Auditor Performance at The Jayapura City Inspectorate Office Ambriani Amir; Entar Sutisman; Sahrul Ponto
West Science Social and Humanities Studies Vol. 1 No. 06 (2023): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v1i06.513

Abstract

This study aims to obtain empirical evidence and analyze the effect of organizational commitment on auditor performance at the Jayapura City Inspectorate Office. This research is a type of research that tests hypotheses that aims to examine the relationship between the dependent variable, namely auditor performance, with the independent variables of organizational commitment and independence. In data collection, questionnaires were used as the main instrument through field studies at the Jayapura City Inspectorate Office of Papua Province. Research is descriptive with a quantitative approach, focusing on analyzing numerical data to get accurate conclusions. The research period was carried out for 3 months, from November 2023 to January 2024, involving all auditors at the Jayapura City Inspectorate Office. The results showed that increasing organizational commitment and auditor independence at the Jayapura City Inspectorate Office significantly contributed to improving auditor performance
Analysis of The Effect of Internal Control, The Quality of Human Resources and The Application of Accrual Basis on The Quality of Financial Statements in The Regional Government of Papua Province Festus Reymon Kasse; Entar Sutisman; Sahrul Ponto
West Science Social and Humanities Studies Vol. 1 No. 06 (2023): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v1i06.514

Abstract

This study aims to simultaneously analyze the effect of internal control, the quality of human resources, and the application of accrual bases on the quality of financial statements. This research uses a quantitative approach with a descriptive research paradigm, which emphasizes measuring research variables with numbers and conducting data analysis with statistical procedures. The purpose of this descriptive research is to test hypotheses or answer questions related to the current status of the subject under study, which can involve individuals, organizations, industries, or other perspectives. The results showed that internal control, the quality of human resources, and the application of accrual basis together have a significant positive effect on the quality of regional financial statements. Therefore, optimizing internal supervision, increasing the competence of human resources in accounting or finance, and implementing an accrual basis in each OPD in Papua Province can simultaneously improve the quality of local government financial statements.
Analysis the Effect Legal Audit, Control and Supervision on The Optimization of Fixed Asset Management (Land and Buildings) In the Regional Government of Papua Province Siti Hasanah; Entar Sutisman; Sahrul Ponto
West Science Social and Humanities Studies Vol. 1 No. 06 (2023): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v1i06.515

Abstract

The purpose of this study is to empirically examine the effect of legal audit, supervision, and control on the optimization of fixed asset management in the Papua Provincial Government. The method used in this study is a quantitative method of causality to evaluate the relationship between the independent variable and the dependent variable. The results showed that Legal audit and supervision have a significant effect on optimizing the management of fixed assets of land and buildings as well as on the local government of Papua Province, showing that clear status and good supervision can improve the management of fixed assets.
Co-Authors Akbar, Mohammad Aldrin Aldrin Akbar Ambriani Amir Asdi Cakranegara, Pandu Adi Dian Pertiwi Entis Sutisna Fahrudin Pasolo Festus Reymon Kasse Imaduddin Murdifin Irma Hakim Ismail R. Noy Kartim, Kartim Komang Puspita Sari La Ode Marihi Lina - Mariana, Lina - Muhamad Yamin Noch Muhammad Rizki Muhdi B. Hi. Ibrahim S. Suratini Sahrul Ponto Siti Hasanah Sumartono, Sumartono Suratini Suratini Yana Ermawati Yaya Sonjaya Zaelika Fatmawati M