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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Analisa Akuntansi dan Perpajakan Cakrawala Management Business Journal JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal Lensa Ekonomi Jurnal Ilmu Kehutanan Research Horizon
Simson Werimon
Universitas Papua
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KUALITAS SUMBER DAYA MANUSIA, REGULASI, DAN PERENCANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN PADA ORGANISASI PERANGKAT DAERAH PROVINSI PAPUA BARAT Novita Kristina Mramra; Balthazar Kambuaya; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.248 KB) | DOI: 10.52062/keuda.v6i3.1885

Abstract

The research aimed to examine and analyze the effects of the quality of human resources, eulation, and budget planning on the budget absorption in Regional Apparatus Organization of West Papua Province. This research was conduced by partially analyzing the quality of human resources, regulation, and budget planning on budget absorption. In this research used primary data and secondary data. The method of the data collection was the survey using the questionnaires distributed to the respondents. The data were then analyzed using the multiple Regression Statistical Package for the Social Sciences (SPSS).The research results indicated that the quality of human resources had an effects on the budget absorption variable of 0,379 or 37,9%. The regulation had a partial effect on budget absorption variable of 0,371 or 37,1%. Budget planning had a partial effect on budget absorption variable of 0,439 or 43,9%.     
REFOCUSING, RELOKASIANGGARAN DAN PERTANGGUNGJAWABAN APBD DALAM MASA PANDEMI COVID-19 DI PROVINSI PAPUA BARAT TAHUN 2020 Sugiyono Sugiyono; Adolf Z.D. Siahay; Simson Werimon
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 6, No 3 (2021)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.04 KB) | DOI: 10.52062/keuda.v6i3.1886

Abstract

Sugiyono, 2021. Refocusing, Budget Reallocation and Accountability of the Regional Budget during the 2020 West Papua Covid-19 Pandemic, supervised by Mr. Adolf Z. D. Siahay, as Advisor I and Mr. Samson Werimon, as Advisor II. The purpose of this study was to analyze the impact of refocusing, budget relocation and budget accountability during the 2020 West Papua Covid-19 pandemic.This type of research is qualified as descriptive qualitative research with data collection techniques obtained through observation, interviews, documentation and internet access. Primary data in this study were interviews with the Head of BPK Representative for West Papua Province and Head of BPKAD for West Papua Province and secondary data was obtained from Financial Audit Reports by BPK in 2019 and 2020.The results of the study prove that the Covid-19 Pandemic has a very wide impact both in terms of government, politics, and the economy as well as society, including the drastic decline in the performance of APBD management. The 2020 Covid-19 Fund Allocation was Rp. 779,114,469,608.75, with an absorption value of 36.56%. The Weakness of the 2019 APBD Management was 0.028% while the 2020 APBD management performance decreased by 0.390%. The percentage of the Covid-19 budget management performance value in 2020 was found to be lower by 11.81% or the management was less than optimal.
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.
Determinan Penerapan Akuntansi Pertanggungjawaban Terhadap Pengendalian Biaya Pada Badan Layanan Umum Rumah Sakit Umum Daerah Manokwari Simson Werimon; Mona P. Mokodompit; Subekti Catur Oktarisa
JFRES Journal of Fiscal and Regional Economy Studies Vol. 3 No. 1 (2020): 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.v3i1.38

Abstract

This study aims to determine the application of Organizational Structure, Budget Planning, Control Implementation, Reporting in Accountancy Accounting has a significant effect on Cost Control. Independent variables in this study are Organizational Structure, Budget Planning, Implementation of Control, Reporting. While the dependent variable is Cost Control. The population in this study were the Director, Head of Finance, Verification and Accounting Section, Treasury and Budget Section, and Administrative Staff totaling 66 people. The sampling technique used is the method of saturation sampling or census. The data used in this study are primary data obtained directly by means of spreading questionnaires to respondents. The test results of this study indicate that the Organizational Structure and Reporting have a significant effect on Cost Control. While Budget Planning and Implementation of Control does not affect the Cost Control.
Pengaruh Pengalaman Audit, Keahlian Audit, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Pada BPK-RI Perwakilan Provinsi Papua Barat) Billy Johan Herman Ratag; Simson Werimon; Syarifudin
JFRES Journal of Fiscal and Regional Economy Studies Vol. 4 No. 1 (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.v4i1.54

Abstract

This study aims to analyse the influence of audit experience, audit expertise, compliance pressure and complexity of tasks on auditor judgment audits. The sample in this study was an auditor working with the Audit Board of the Republic of Indonesia, representative of West Papua Province. The sample is selected based on purposive sampling method. Data collection was conducted by distributing questionnaires to 42 respondents and returned as many as 32 questionnaires. The data was analyzed using linear regression analysis with SPSS 21. The results of this study show that audit experience affects audit judgment auditors. Audit expertise has no effect on auditors' judgment audits. Compliance pressure affects auditors' judgment audits. The complexity of the task has no effect on the auditor's audit judgment.
Analisis Kinerja Keuangan Anggaran Pendapatan Belanja Daerah Kabupaten Teluk Wondama Periode 2017 - 2021 Tety Lensiana Mandua; Camelia L. Numberi; Simson Werimon
Lensa Ekonomi Vol 16 No 02 (2022): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1342.213 KB) | DOI: 10.30862/lensa.v16i02.249

Abstract

This study uses financial ratio analysis to evaluate the effectiveness of the management of the Wondama Bay regional revenue and expenditure budget for 2017–2021. Descriptive qualitative research is such. The report on the realization of the Teluk Wondama Regency APBD for the 2017–2021 period as a secondary data source, and documentation as a data collection method. Based on the findings of the financial ratio analysis, the overall performance of the Wondama Bay Regency APBD Manager for the 2017-2021 period is as follows: (1). Financial performance analysis Unexpected differences or smaller differences occur in revenue growth. (2). The level of decentralization is still quite low. (3) Regional financial independence is still quite low. (4). Still not effective is effectiveness. (5). Efficiency is now experiencing efficiency.
Analisis Faktor yang Mempengaruhi Kinerja Aparat Pemerintah Daerah (Studi Kasus pada Organisasi Perangkat Daerah Kabupaten Manokwari) Anik Wuriasih; Grace M Sirande; Simson Werimon; Marlina Malino
Lensa Ekonomi Vol 16 No 01 (2022): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.387 KB) | DOI: 10.30862/lensa.v16i01.210

Abstract

This study was conducted to answer the existing problems, namely whether budget participation,clarity of budget targets, quality of human resources, functional supervision on performance.Performance tested was the performance of government officials in Manokwari Regency. The research was conducted by survei by distributing questionnaires to officials directly involved in the budgeting process, the three officials in each the regional work units (OPD). The questionnaire can be used amounted to 84 questionnaire. Instrument test and classical test show that all data are valid and reliable and meet the testing criteria so that research can be continued with multiple linear regression of the data. The result showed budget participation and quality of human resources has postive influence on the performance of government officials.While the clarity of budget targets and functional supervision was not influenced on the performance of government officials. The determination coefficient test states that the four variables are able to have an effect on performance of government officials by 60,2%, while the remaining 39,8% is influenced by other variables outside the research. Penelitian ini dilakukan untuk menjawab permasalahan yang ada, yaitu apakah partisipasi penyusunan anggaran, kejelasan sasaran anggaran, kualitas sumberdaya manusia dan pengawasan fungsional berpengaruh terhadap kinerja. Kinerja yang diuji adalah kinerja aparat Pemerintah Daerah Kabupaten Manokwari. Penelitian ini dilakukan dengan metode survei dengan menyebarkan kuesioner kepada para pejabat yang terlibat langsung dalam proses penyusunan anggaran, yaitu tiga orang pejabat di tiap-tiap Organisasi Perangkat Daerah (OPD). Kuesioner yang dapat digunakan berjumlah 84 kuesioner. Uji instrumen dan uji klasik menunjukkan semua data valid dan reliabel dalam memenuhi kriteria pengujian, sehingga penelitian dapat dilanjutkan dengan meregresi linear berganda data tersebut. Hasil penelitian menunjukkan partisipasi penyusunan anggaran dan kualitas sumberdaya manusia berpengaruh positif terhadap kinerja aparat Pemerintah Daerah Kabupaten Manokwari akan tetapi kejelasan sasaran anggaran dan pengawasan fungsional tidak berpengaruh terhadap kinerja aparat Pemerintah Daerah Kabupaten Manokwari. Uji koefisien determinasi menyebutkan bahwa keempat variabel mampu memberikan pengaruh terhadap kinerja aparat Pemerintah Daerah sebesar 60,2% sedangkan sisanya sebesar 39,8% dipengaruhi variabel lain di luar penelitian.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENDIDIKAN PELATIHAN, SERTA PERAN PENDAMPING DESA TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM KEUANGAN DESA (Studi Pada Desa Di Distrik Prafi Kabupaten Manokwari) lilik setiawati; verawati simanjuntak; simson werimon
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 1 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.259 KB) | DOI: 10.25139/jaap.v6i1.4350

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh kualitas sumberdaya manusia, pendidikan pelatihan serta peran pendamping desa terhadap efektivitas penggunaan sistem keuangan desa (SISKEUDES) di Distrik Prafi. Jenis Penelitian merupakan penelitian kuantitatif. Teknik pengumpulan data dilakukan dengan cara wawancara. Hasil penelitian menunjukkan bahwa pendidikan dan pelatihan berpengaruh terhadap efektivitas penggunaan SISKEUDES di Distrik Prafi Kabupaten Manokwari. Variabel kualitas sumber daya manusia dan Peran pendamping desa tidak berpengaruh signifikan terhadap efektivitas penggunaan SISKEUDES.
Evaluasi Sistem Kompensasi Kayu Hutan Produksi pada Hak Ulayat Suku Sougb, Kabupaten Teluk Bintuni, Papua Barat Jonni Marwa; Simson Werimon
Jurnal Ilmu Kehutanan Vol 12, No 1 (2018)
Publisher : Fakultas Kehutanan Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.313 KB) | DOI: 10.22146/jik.34122

Abstract

Kompensasi di Provinsi Papua Barat merupakan upaya pemerintah menekan konflik pemanfaatan kayu dari hutan produksi antara korporasi dan masyarakat adat. Hanya saja dalam implementasinya sering timbul ketidakpuasaan terhadap aliran manfaat yang diterima. Penelitian ini bertujuan mengevaluasi sistem kompensasi kayu yang dipungut dari hak ulayat Suku Sougb berdasarkan: aliran manfaat, nilai WTP dan WTA, mekanisme, dan isi kebijakan kompensasi. Penelitian ini dilakukan di wilayah  Kabupaten Teluk Bintuni khususnya pada hak ulayat masyarakat Suku Sougb yang berdiam di Kampung Bina Desa, Kampung Lama, Tirasai, Atibo, dan Tihibo. Obyek kajian adalah pemilik hak ulayat Suku Sougb dan pihak perusahaan yang dipilih secara purposif. Pengambilan data dilakukan dengan cara wawancara dengan menggunakan kuisioner. Selanjutnya data yang terkumpul dianalis secara statistik dan disajikan secara deskriptif. Hasil kajian menunjukkan bahwa kompensasi kayu dari hutan produksi yang berada di wilayah hak ulayat Suku Sougb telah memberikan manfaat rata-rata per tahun mencapai Rp. 293.764.482. Nilai WTA masyarakat adat untuk jenis kayu merbau rata-rata total Rp. 729.032,- sedangkan WTP perusahaan Rp. 60.000/m3 sampai Rp. 100.000/m3. Mekanisme kompensasi yang dipraktekkan selama ini dalam pengusahaan hutan produksi di Papua Barat menunjukkan bahwa tidak satupun dari kriteria kunci yang dilaksanakan secara utuh atau lengkap. Terdapat celah kebijakan yang menjadi permasalahan tentang kompensasi baik pada standar pengenaan kompensasi, prosedur dan tata cara pembayaran, serta pembinaan, pengawasan, dan pelaporan. Evaluation of Compensation System of Production Forest in Communal Land Right of Sougb Tribe, Teluk Bintuni Regency, West Papua ProvinceAbstractIn West Papua Province, the compensation program was intended to solve the conflict between local people and logging corporations. Nevertheless, the program has not been implemented effectively. Therefore, the goal of this study was to evaluate the compensation of communal land right of Sougb Tribe in term of benefit flow, WTP, WTA, the mechanism as well as the compensation policy. This research took place in Teluk Bintuni Regency and data were collected in five villages (Kampung Bina Desa, Kampung Lama, Tirasai, Atibo and Tihibo) as communal landowner of Sougb Tribe. Then, the local people and corporation were purposively interviewed using questionnaire. Data were analysed statistically and presented descriptively. The results showed that the compensation of communal land right of Sougb Tribe per year was IDR 293,764,482 on average; WTA of local people for Merbau was IDR 729,032 ; and WTP of logging corporation ranged from IDR 60,000/m3 to IDR 100,000/m3. The mechanism of compensation has been carried out for about couple of years without paying full attention to the key criteria. Consequently, compensation policy has not been enforced fully such as standard payment of compensation, the payment procedures, local community development, controlling and reporting.
the influence PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KEANDALAN PELAPORAN KEUANGAN (Studi Pada Bank Papua Kantor Cabang Manokwari) camelia lusandri numberi; Marlina Malino; Simson Werimon; Alvany Theresia Wanma
Cakrawala Management Business Journal Vol 6 No 1 (2023): cover mei 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v6i1.268

Abstract

The objectives of this research is to find out the impact of the human resource capacity, the utilization of information technology and the system of accounting internal control to the reliability of financial reporting (Case Study at the Main Branch Office of Papua Bank in Manokwari). Population in this research is all of the employees of the Main Branch Office of Papua Bank in Manokwari that carry out accounting and financial function which is 35 people. The sampling technique used saturated sample technique (census). The data used is primary data taken directly from the the distributed questionnaires. The results shows that the human resource capacity, the utilization of information technology and the internal control of accounting have a postive and significant impact on the reliability of financial reporting at Bank Papua Main Branch Office of Manokwari). Therefore, the human resource capacity, the utilization of information technology and the internal control of accounting determine the reliablity of financial reporting.
Co-Authors Adolf Z. D. Siahay Alvany Theresia Wanma Anik Wuriasih Balthazar Kambuaya Barus, Marlina Billy Johan Herman Ratag Camelia Lusandri Numberi Desirianingsih Haryati Parastri Dewi, Anik Kusuma Grace M Sirande Hustianto Sudarwadi Jonni Marwa Kapisa, Ronald Zeth Langsa, Yerika Rombe Lilik Setiawati Malino, Marlina Marlina Malino Marlina Malino Memed Ronsumre Mona P. Mokodompit Ningrum, Devi Puspita Novita Kristina Mramra Numberi, Camelia Lusandri Nurwijayanti Parastri, Desirianingsih Haryati Rojojor Silitonga Simanjuntak, Verawati Sitinjak, Lam Ganda Sari Situmorang, Elina Relawaty Subekti Catur Oktarisa Syarifudin Tamher, Khoiriati Tety Lensiana Mandua Verawati Simanjuntak