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All Journal Fokus Ekonomi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal
Anik Wuriasih
Universitas Papua
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAHAN DAERAH (Studi Pada Badan Pengelolaan Keuangan dan Aset Daerah di Kabupaten Manokwari) Anik Wuriasih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.17-41

Abstract

This study aims to examine the influence of several factors (human resources quality, information technology utilization, internal control systems and organizational commitments) on the quality of the financial information of local government in Manokwari. Type of data uses in this research is primary data which have been obtained from questionnaires which are directly distributed to the respondents who are the head and the staffs of accounting division on financial and asset management services area (BPKAD) of Manokwari. The number of population and study sample was 46 people. Sampling using sampling methods saturated. This research data analysis method is multiple linear regression. Results of this study can be conclude that the human resources quality, internal control systems and organizational commitments have a significant positive effect on the quality of local government financial reporting information, while the use of information technology utilization does not have an effect on the quality of local government financial reporting information. Suggestion for the further research is to expand the independent variables that affect the quality of the financial information of local government.
STRATEGI PENGEMBANGAN USAHA KECIL DAN MENENGAH DI KABUPATEN MANOKWARI Jein Sriana Toyib; Anik Wuriasih; Ted Matheus Suruan
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 7 No. 4 (2018): JMM November 2018
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.835 KB) | DOI: 10.29303/jmm.v7i4.363

Abstract

Development strategies for small and medium enterprises in Manokwari Regency.Globally, the economic actors should be able to strengthen the capability during the ASEAN Economic Community including small and medium business actors.  Therefore, this paper was intended to analyse and develop the strategies to enhance the capacity of small and medium enterprises in Manokwari Regency.  The primary data concerning the strengths, weaknesses, opportunities, and threats of 50 small and medium enterprises were obtained systematically by implementing questionnaires and direct interviews to apply the SWOT analysis.  The results revealed that the proper strategies were the growth strategy, market and product development, and market penetration.Persaingan yang ketat antara pelaku ekonomi termaksud pelaku usaha kecil dan menengah merupakan tantangan yang harus dihadapi dalam era Masyarakat Ekonomi Asean. Tujuan penelitian ini untuk menyusun strategi pengembangan usaha kecil dan menengah di Kabupaten Manokwari. Penelitian ini adalah penelitian kualitatif, dengan metode penelitian deskriptif. Populasi penelitian adalah seluruh usaha kecil menengah yang tercatat di Dinas Koperasi dan UKM Kabupaten Manokwari. Sampel penelitian berjumlah 50 UKM. Data dikumpulkan melalui melalui penyebaran kuisoner dan wawancara langsung terhadap usaha kecil dan menengah. Tehnik analisis data dengan mengunakan analisis deskriptif dan analisis SWOT untuk melihat strategi yang tepat bagi pengembangan usaha kecil dan menengah di Kabupaten Manokwari.Keywords : Growth strategy, market and product development, and market penetration 
Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari Anik Wuriasih; Etik Wahyuni; Syarifuddin
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.v2i1.25

Abstract

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.
Akuntabilitas Finansial, Transparansi dan Partisipasi Masyarakat dalam Pengelolaan Dana Desa: Studi di Kampung Margorukun Distrik Oransbari Anik Wuriasih
JFRES Journal of Fiscal and Regional Economy Studies Vol. 4 No. 2 (2021): 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.v4i2.59

Abstract

Purpose of this study was to determine and analyze the effect of income, the number of dependents, and premium prices on the demand for BPJS health services at Wosi Health Center, West Manokwari District, Manokwari Regency. The analytical method used is the quantitative descriptive analysis method with interview guides and questionnaires as instruments. Data analysis was performed using multiple linear regression analysis. The results showed that simultaneously the income variable, the number of dependents, and the premium price, had a significant effect, while partially only the number of dependents had a significant effect on the demand for BPJS health services at the Wosi Health Center
Pengaruh Independensi, Lingkup Audit, Dan Keahlian Audit Terhadap Opini Audit Camelia Numberi; Anik Wuriasih; Alvany T. Wanma; Yomima D Salamuk
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 examine the effect of independence, audit expertise, and audit scope on the provision of audit opinion of financial statements to BPK RI auditors representative of West Papua. The population in this study is all BPK RI auditors representing of West Papua, totaling 42 people. Sampling technique used in this study is saturated sample technique. While, the data analysis was handled by multiple regression analysis. The results of the study indicate that independence, audit expertise, and audit scope influence the auditor's considerations in giving an audit opinion on financial statements. Auditors who have high independence will definitely produce a good audit opinion, meaning that the auditor is not influenced and bound by any party, so that the audit opinion given is entirely in the public interest. Auditors who have high audit expertise will produce better audit opinions because the auditor will apply their audit competence in analyzing and explaining the contents of a financial report that produce precise and accurate so audit opinion also not misleading for all financial statements users. audit scope limitations will affect the provision of audit opinion on financial statements because the auditor cannot work freely in finding audit evidences. Keywords: : Audit Expertise, Audit Scope, Audit Opinion, Independency ABSTRAK Penelitian ini bertujuan menguji pengaruh Independensi, keahlian audit, dan lingkup audit terhadap Opini Audit atas Laporan Keuangan pada auditor BPK RI Perwakilan Provinsi Papua Barat. Populasi dalam penelitian adalah seluruh auditor BPK RI perwakilan papua barat yang berjumlah 42 orang. Teknik sampel yang digunakan dalam penelitian ini adalah sampel jenuh. Untuk analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa independensi, keahlian audit, dan lingkup audit berpengaruh terhadap pertimbangan auditor dalam pemberian opini audit atas laporan keuangan. Auditor yang memiliki Independensi yang tinggi pasti menghasilkan opini audit yang baik artinya auditor tidak dipengaruhi oleh pihak manapun dan tidak terikat dengan pihak manapun juga sehingga opini audit yang diberikan sepenuhnya untuk kepentingan umum. Auditor yang memiliki keahlian audit yang tinggi akan menghasilkan opini audit yang jauh lebih baik karna dalam menjalankan tugasnya auditor akan menerapkan keahlian audit yang dimilikinya dalam menganalisis dan menjelaskan isi dalam sebuah laporan keuangan sehingga opini audit yang dihasilkan akan lebih tepat dan akurat serta tidak menyesatkan para pengguna laporan keuangan. Pembatasan lingkup audit akan mempengaruhi pada pemberian opini audit atas laporan keuangan karena auditor tidak dapat bekerja dengan leluarsa dalam menemukan bukti-bukti audit. Kata Kunci: Independensi, Keahlian Audit, Lingkup Audit , Opini Audit
Co-Authors Alvany T. Wanma Camelia Lusandri Numberi Etik Wahyuni Jein Sriana Toyib, Jein Sriana Syarifuddin Ted Matheus Suruan Yomima D Salamuk