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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Management Studies and Business Journal Economics Studies and Banking Journal
Sandi Hasudungan Pasaribu, Sandi Hasudungan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KECAKAPAN PROFESIONAL, INDEPENDENSI DAN LAMA BEKERJA TERHADAP HASIL PEMERIKSAAN AUDITOR INTERNAL PADA INSPEKTORAT KABUPATEN/KOTA DI PROVINSI SULAWESI UTARA Pasaribu, Sandi Hasudungan; Morasa, Jenny; Tangkuman, Steven
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8446

Abstract

In the area of financial management supervision entrusted by the Government Internal Supervisory Apparatus (APIP) as an internal auditor internal auditor eventually require attention to the quality of the examination done. Many factors affect the quality of audit reports become among other professional qualifications, independence and work experience. Professional qualifications and independence of the auditor is seen with regard to both th equality audit process and the audit results. Experienced auditors have advantages, including in terms of detecting errors, faults accurately understand, and look for the cause of the error. The purpose of this study was to determine the effect of professional competence, independence, and long working against the results of an internal auditor a the District / City in the province of North Sulawesi. Data collection methods used by the survey with a questionnaire containing a list of questions that are answered by the respondents selected that the internal auditor inspectorate. Data analysis techniques to test the hypothesis done using simple linear regression analysis and multiple linear regression were processed through SPSS ver 18.0. Based on the research results simultaneously (F test) showed that professionals kills variable (X1), Independence (X2), and longer working (X3) significantly affects the results of the internal auditor in thei nspectorate districts / citiesin North Sulawesi. As for theresults of research partially (t test) showed that the professional competence and independence of the variables significantly influence the results of the internal auditor in the inspectorate districts / cities in North Sulawesi, while for the old variable work does not affect the results of the auditor on the inspectorate district / city in North Sulawesi Province.
PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL DI PROVINSI SULAWESI UTARA Pasaribu, Sandi Hasudungan; Tinangon, Jantje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8451

Abstract

The local government allocated funds in the form of capital expenditure in the budget to increase fixed assets. Capital expenditure allocation is based on local needs for facilities and infrastructure, both for the smooth implementation of the tasks for the government and public facilities. Therefore, in an effort to improve the quality of public services, local government should change the composition of spending. During this shopping areas more used to spending relatively less productive routine. This study carried out in North Sulawesi Provincial Government by taking the data used for the study include data on local revenues, general allocation funds, and capital expenditure obtained from the Finance and Assets Management Agency of North Sulawesi Province. The purpose of this study was to determine how much influence of local revenues and a general allocation of funds towards capital expenditure budget in North Sulawesi. The analytical method used is quantitative descriptive analysis method that describes the position of research variables studied and the effect of one variable with other variables. Data analysis techniques to test the hypothesis performed using multiple linear regression analysis were processed through SPSS. Based on the results simultaneously (test F) indicates that the variable revenue (X1), and the general allocation fund (X2) significantly affects the capital expenditure budget in North Sulawesi. While for the results of research partially (t test) showed that variabels local revenues and a general allocation fund a significant effect on capital expenditure in North Sulawesi.
THE EFFECT OF REGIONAL GOVERNMENT REVENUE ON REGIONAL EXPENDITURE OF THE SORONG DISTRICT GOVERNMENT Pasaribu, Sandi Hasudungan
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 5 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/ndyaw212

Abstract

This study aims to analyze the influence of government revenue on regional expenditure in the Sorong Regency Government. Regional expenditure is an important indicator in the implementation of regional autonomy, reflecting the region's ability to finance various development programs and activities. Government revenue, as the main source of regional funding, plays a crucial role in determining the amount and priority of regional expenditure. The research method used is a quantitative method using secondary data in the form of reports on the realization of the Sorong Regency regional government budget. The results of the study are expected to provide an overview of the extent of the influence of government revenue on regional expenditure in Sorong Regency. These findings can provide input for the regional government in planning and managing the regional budget, as well as in efforts to increase regional revenue to support sustainable development. In addition, this study is also expected to provide scientific contributions in the field of regional finance.
DETERMINAN KEMISKINAN DAN KETIMPANGAN PENDAPATAN DALAM KONTEKS PEMBANGUNAN EKONOMI DAERAH: STUDI EMPIRIS Karto, Andriani; Pasaribu, Sandi Hasudungan; Fonataba, Herman Paulus
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3639

Abstract

Introduction: Poverty and income inequality remain fundamental challenges in Indonesia's regional economic development, where despite declining absolute poverty rates during decentralization, consumption inequality has significantly increased, offsetting the positive impacts of consumption growth on poverty reduction. Income inequality demonstrates a positive and substantial impact on poverty prevalence, while unemployment, human development, fiscal transfers, and employment structure significantly influence these phenomena through complex transmission mechanisms.This study analyzes the determinants of poverty and income inequality in regional economic development contexts, examines the mediating role of income inequality in the relationship between macroeconomic determinants and poverty, and identifies heterogeneous determinant patterns across regions with different geographical and structural economic characteristics.Method: This quantitative explanatory research employs balanced panel data from 34 districts/cities during 2019-2023 (170 observations), utilizing Fixed Effect Model and Random Effect Model regression analysis with Generalized Method of Moments system estimation, mediation analysis using Baron and Kenny method, and heterogeneity analysis across urbanized, transitional, and rural regions.Results: Income inequality emerges as the strongest determinant of poverty (β = 18.45, p < 0.01), followed by the open unemployment rate, the Human Development Index, and economic growth. The informal employment structure constitutes the strongest predictor of income inequality (β = 0.0034, p < 0.01). Income inequality serves as a partial mediation, with a 32% mediation proportion for the employment structure pathway and 24% for the economic growth pathway. Substantial heterogeneity exists across regional typologies, where HDI becomes critical in urbanized areas while income redistribution proves more crucial in rural regions.Conclusion: Integrated development policies encompassing the structural transformation of informal employment, human resource investment strengthening, and the implementation of inclusive growth with differentiated approaches based on regional typologies are recommended to reduce poverty and inequality effectively. Keywords: Economic Growth, Human Development Index, Income Inequality, Poverty, Regional Development.
ANALYSIS OF INCLUSIVE ECONOMIC GROWTH IN MANOKWARI REGENCY Pasaribu, Sandi Hasudungan
Economics Studies and Banking Journal (DEMAND) Vol. 2 No. 3 (2025): Economics Studies and Banking Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/515hj069

Abstract

Inclusive economic growth emphasizes not only economic expansion but also the equitable distribution of development benefits across society. This study aims to analyze the inclusiveness of economic growth in Manokwari Regency over the period 2016–2025. Inclusive growth is assessed by examining the relationship between economic growth and key welfare indicators, namely poverty, unemployment, and income inequality. This study employs a quantitative approach using secondary data obtained from the Central Statistics Agency (BPS) of Manokwari Regency. The data include Gross Regional Domestic Product (GRDP) at constant prices, poverty rate, open unemployment rate, and Gini ratio. The analytical method used is the Inclusive Growth Index (IGI). The results indicate that although Manokwari Regency experienced positive economic growth during the study period, the growth has not been fully inclusive. Economic growth has not consistently reduced poverty, unemployment, and income inequality. These findings suggest the need for development policies that prioritize employment creation, poverty reduction, and income distribution to ensure that economic growth benefits all segments of society.
Co-Authors Fonataba, Herman Paulus Jantje Tinangon Jenny Morasa Karto, Andriani Steven Tangkuman