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All Journal Cakrawala Management Business Journal JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal
Hustianto Sudarwadi
universitas Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMPETENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA TERHADAP KUALITAS HASIL PEMERIKSAAN Anggita Dian Krismadani; Hustianto Sudarwadi; Camelia Lusandri Numberi
Cakrawala Management Business Journal Vol 5 No 1 (2022): cakrawala
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v5i1.203

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of competence, integrity, objectivity, and work experience on the quality of an auditor's examination results. This research was conducted on auditors and examiners within the government, namely the Inspectorate Office of Manokwari Regency and the Inspectorate Office of West Papua Province. The population in this study were all auditors at the Inspectorate Office of Manokwari Regency and the Inspectorate Office of West Papua Province, totaling 40 auditors. The sampling technique in this research is saturated sampling by taking all members of the population as the research sample. The analysis used in this study was multiple linear regression analysis which was processed using the SPSS version 22 program. The results showed that only the objectivity variable had an effect on the quality of the examination results. The variables of competence, integrity, and work experience have no effect on the quality of the examination results. Keywords: Competence, Integrity, Objectivity, Work Experience, Quality of Examination Results.
ANALISIS ANGGARAN DAN PROFITABILITAS SEBAGAI ALAT BANTU MANAJEMEN GUNA MENGOPTIMALKAN LABA Mona Permatasari Mokodompit; Isabela Fenty Muliyawati Matatula; Hustianto Sudarwadi
Cakrawala Management Business Journal Vol 3 No 1 (2020): Mei 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v3i1.54

Abstract

This research is a case study research conducted at CV Tintur Jaya in Manokwari regency. The purpose of the research is to analyze the budget set by the company in optimizing profits and to analyze the level of profitability achieved by the company. The research data are financial statements of CV Tintur Jaya withink three years which were analyzed using difference analysis and profitability analysis. The results has shown that as a whole the use of CV Tintur Jaya’s budget has been effiecient as a management tool in optimizing company profits, where there is a favorable difference between the company’s budget and realization. In addition, the level of profitability acchieved by the company within three years experienced a fluctuating ratio growth.
Faktor Faktor Yang Mempengaruhi Peran DPRD Dalam Pengawasan Keuangan Daerah Simson Werimon; Memed Ronsumre; Hustianto Sudarwadi
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i1.24

Abstract

This study aims to examine the influence of personal background, political background and knowledge of council about budget towards the role members of DPRD on financial region supervision. This research is motivated by the fact individual backgroundwill effect to individual behavior for their role and on political activity. Dependent variable in this research are the role members of DPRD on financial region supervision. Independent variables are personal background, political background and knowledge of council about budget. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 43 respondents that members of DPRD at West Papua Province. Hipothesis of this study are examine by using Multiple Linear Regression use SPSS 22 program. The result of this indicated that‟s, first, there is a positive influence of personal background toward the role members of DPRD on financial region supervision. Second, political background haven‟t effect towards the role members of DPRD on financial region supervision. Third, knowledge of council about budget affect towards the role members of DPRD on financial region supervision. The suggestions for further research, research instrument of variable education and trainning, organizational experience, experience in DPRD should be developed. Measurement of variable length of employment in government should be developed.
Pengaruh Pemanfaatan Teknologi Informasi Dan Sumber Daya Manusia Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah Mona Mokodompit; Hustianto Sudarwadi; Shenyta Denofi Kurniawati
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 2 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i2.27

Abstract

The study aims to determinen: (1) the influence of the use of information technology on the timeliness of local government financial reporting, (2) human resources on the timeliness of local government financial reporting. This type of research is quantitative research. The population in this study is the number of staff of regional (OPD) in Manokwari regency totaling 1.925 which are devided into 27 OPD. The sampling technique wed 331 random sampling and individuals using the slovin formula. This type of research data is primary data, this study use data collection techniques by distributing questionnaires to respondent, while the primary data source in this study is obtained from respondents’ answer to the questionnaires distributed to respondents’ namely employes OPD. The result of the study conclude that: the use of information technology and human resources has a significant positive effect on the timeliness of local government financial reporting.
Analisis Efisiensi Dan Efektivitas Pada Pajak Kendaraan Bermotor Roda Dua Di Kantor Samsat Kabupaten Manokwari Ajis Rudin; Hustianto Sudarwadi; Desirianingsih Haryati Parastri
ACE: Accounting Research Journal Vol 2 No 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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

Abstract

ABSTRACT This study aims to evaluate the performance of two-wheeled motor vehicle tax revenues efficiency and effectiveness in SAMSAT office of Manokwari, West Papua. To achieve the research objective, the qualitative descriptive analysis method was used. Therefore, this study empirically examines two-wheeled vehicle tax revenue report from 2019 to 2021 in SAMSAT office of Manokwari, West Papua. The analysis results suggest that two-wheeled vehicle tax has been efficient in terms of costs, because there are no more costs incurred to collect two-wheeled vehicle taxes since 2019. In addition, it appears that the effectiveness of two-wheeled vehicle tax is still below the tax revenue target. In terms of target achievement, it is still relatively low in 2020. However, in 2019 and 2021 two-wheeled vehicle tax are effective Keywords: Two-wheeled vehicle tax, Effectiveness, Efficiency ABSTRAK Penelitian ini bertujuan untuk mengukur efisiensi dan efektivitas pendapatan pajak kendaraan bermotor roda dua di kantor SAMSAT Kabupaten Manokwari, Papua Barat. Untuk mencapai target tersebut, analisis deskriptif kualitatif digunakan dalam penelitian ini. Oleh karena itu, penelitian ini menguji secara empiris laporan penerimaan pajak kendaraan bermotor roda dari tahun 2019 hingga 2021 pada SAMSAT di Kabupaten Manokwari. Hasil analisis penelitian ini menunjukan bahwa penerimaan Pajak Kendaraan Bermotor di SAMSAT Kabupaten Manokwari, Papua Barat dari tahun 2019-2021 sudah sangat efisien jika dilihat dari segi biaya, dikarenakan tidak ada lagi biaya yang dikeluarkan untuk memungut pajak kendaraan bermotor roda 2 sejak tahun 2019. Selain itu, efektivitas Pajak Kendaraan Bermotor di UPT SAMSAT Kabupaten Manokwari dari tahun 2019-2021 masih di bawah target. Jika dilihat dari segi pencapaian target, Pajak Kendaraan Bermotor masih tergolong rendah dimana pada tahun 2020 realisasi pendapatan tidak mencapai target yang ditentukan. Akan tetapi di tahun 2019 dan 2021 masih masuk dalam kategori efektif. Kata Kunci: Pajak Kendaraan Bermotor Roda Dua, Efektivitas, Efisiensi
Co-Authors Ajis Rudin Anggita Dian Krismadani Camelia Lusandri Numberi Desirianingsih Haryati Parastri Isabela Fenty Muliyawati Matatula Memed Ronsumre Mona Mokodompit Mona Permatasari Mokodompit Shenyta Denofi Kurniawati Simson Werimon