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All Journal Musamus Accounting Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Paulus Peka Hayon
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Journal : Musamus Accounting Journal

 1 
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA PT BANK RAKYAT INDONESIA UNIT AMPERA MERAUKE (STUDI KASUS PADA PT BANK RAKYAT INDONESIA MERAUKE UNIT AMPERA PERIODE 2017) Mario Yorgen Aprian; Paulus Peka Hayon
Musamus Accounting Journal Vol 1 No 1 (2018): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i1.1366

Abstract

This research aims to know the performance level of cost center and responsibility at PT Bank Rakyat Indonesia Ampera Units In Merauke. This research is qualitative research. The data used are the data subjects and documentaries. Research on location of PT. Bank Raktyat Indonesia Ampera Units in Merauke. The results of this research show that the accountability of accounting applied in PT Bank Rakyat Indonesia Unit Ampera Merauke, already applied with good can be seen from the realization does not exceed the amount of the budget which in the set and delegation pertaanggungjawaban given and the process of accountability that are controlled by Pt Bank Rakyat Indonesia Ampera Units In Merauke. Keywords: Accounting accountability, performance assessment and cost center
Pengaruh Belanja Modal Terhadap Infrastruktur Dan Pengembangan Ekonomi Antar Wilayah Provinsi Papua Kristianus Hiktaop; Paulus Peka Hayon
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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

Abstract

The objective of this study is to explain the consequences of capital expenditure on the infsrastructure and economic development between regions in the Papua province. A WarpPLS-based structural equation modeling analysis is chosen as the test model. Regional financial management is suspected to be less optimal because of the low self-reliance rate and the level of employee spending allocation is higher than the allocation rate of capital expenditure. The results of this study indicate that the financial management of the expenditure, especially capital expenditure, is positively affecting the infrastructure between the provinces of Papua. However, capital expenditure is negatively influential and does not imply the development of the regional economy. Infrastructure provides a negative impact on the economic development between regions during the research period. Thus, general financial management is not yet quality. Keywords: capital expenditure, infrastructure, and Economic development
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA PT BANK RAKYAT INDONESIA UNIT AMPERA MERAUKE (STUDI KASUS PADA PT BANK RAKYAT INDONESIA MERAUKE UNIT AMPERA PERIODE 2017) Mario Yorgen Aprian; Paulus Peka Hayon
Musamus Accounting Journal Vol 1 No 1 (2018): Oktober: Musamus Accounting Journal
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i1.1366

Abstract

This research aims to know the performance level of cost center and responsibility at PT Bank Rakyat Indonesia Ampera Units In Merauke. This research is qualitative research. The data used are the data subjects and documentaries. Research on location of PT. Bank Raktyat Indonesia Ampera Units in Merauke. The results of this research show that the accountability of accounting applied in PT Bank Rakyat Indonesia Unit Ampera Merauke, already applied with good can be seen from the realization does not exceed the amount of the budget which in the set and delegation pertaanggungjawaban given and the process of accountability that are controlled by Pt Bank Rakyat Indonesia Ampera Units In Merauke. Keywords: Accounting accountability, performance assessment and cost center
Pengaruh Belanja Modal Terhadap Infrastruktur Dan Pengembangan Ekonomi Antar Wilayah Provinsi Papua Kristianus Hiktaop; Paulus Peka Hayon
Musamus Accounting Journal Vol 1 No 2 (2019): April: Musamus Accounting Journal
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v1i2.2297

Abstract

The objective of this study is to explain the consequences of capital expenditure on the infsrastructure and economic development between regions in the Papua province. A WarpPLS-based structural equation modeling analysis is chosen as the test model. Regional financial management is suspected to be less optimal because of the low self-reliance rate and the level of employee spending allocation is higher than the allocation rate of capital expenditure. The results of this study indicate that the financial management of the expenditure, especially capital expenditure, is positively affecting the infrastructure between the provinces of Papua. However, capital expenditure is negatively influential and does not imply the development of the regional economy. Infrastructure provides a negative impact on the economic development between regions during the research period. Thus, general financial management is not yet quality. Keywords: capital expenditure, infrastructure, and Economic development
Co-Authors Abdul Rizal Febri Nur Pramudya Kristianus Hiktaop Maria M.D Widiastuti Mario Yorgen Aprian Nina Maksimiliana Ginting Nurhaya Jahidin Panga