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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH MULTIPLE: Journal of Global and Multidisciplinary Jurnal Ilmiah Ekonomi dan Manajemen Celebes Journal of Community Services
Paulus K. Allo Layuk
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Efisiensi Hibah pada Dinas Pemberdayaan Masyarakat dan Kampung Provinsi Papua Barat Endar E. Novriyanti; Paulus K. Allo Layuk; Arius Kambu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.118 KB) | DOI: 10.52062/keuda.v7i2.2361

Abstract

Grants as one of the components of regional finances which are stated annually in the Regional Revenue and Expenditure Budget (APBD) should be managed in an orderly manner, obeying laws and regulations, efficient, economic, effective, transparent and responsible by paying attention to the principles of justice, propriety , rationality and benefits to society. In the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 32 of 2011 concerning Guidelines for Providing Grants and Social Assistance Sourced from Regional Revenue and Expenditure Budgets. The results of the research on the process of implementing grant spending are in accordance with Permendagri number 32 of 2011 which can be seen from the results of the questionnaires that have been distributed where the results of their statements state that the implementation of the grant spending budget is categorized as quite efficient. The level of efficiency of the grant spending budget in the community empowerment office and village of West Papua province in 2017-2020, overall is well managed. However, there are some obstacles encountered.
Pengaruh Kapabilitas Aparat Pengawasan Intern Pemerintah Terhadap Kinerja Pengelolaan Keuangan Pemerintah Kabupaten dan Kota di Provinsi Papua Barat Irda Nurhamsyah; Meinarni Asnawi; Paulus K. Allo Layuk
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 7, No 2 (2022)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.773 KB) | DOI: 10.52062/keuda.v7i2.2362

Abstract

This study aims to examine and analyze the influence of the capability of the government's internal supervisory apparatus to the level of its constituent elements based on the Internal Audit Capability Model (IACM) on the performance of regional financial management. The population of this study is 135 internal audit practitioners consisting of functional auditors and PPUPD officials at the Regency and City Inspectorate in West Papua Province. The research sample was 103 functional auditors and PPUPD officials at the Regency and City Inspectorates in West Papua Province. The study used primary data through the distribution of questionnaires. The analytical method used is multiple linear regression. The results showed that the APIP Human Resource Management variable partially had a positive and significant effect on the performance of regional financial management. The variables of APIP Roles and Services, APIP Professional Practices, APIP Accountability and Performance Management, Organizational Culture and Relations and Governance Structure partially have a positive but not significant effect on regional financial management performance. The six variables simultaneously have a positive and significant effect on the performance of regional financial management.
Penerapan Literasi Keuangan Dalam Menumbuhkan Minat Berwirausaha Hesty T. Salle; Westim Ratang; Paulus K. Allo Layuk; Agustinus Salle; Klara Wonar; Gabriel Yusuf; Marcelinus A. Salle; Yeperson Narek; Elsyan R. Marlissa; Vince Tebay; Ilham Ilham
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 10 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i10.2749

Abstract

Currently, many young people are trying to start a business either independently or join an existing business. With the increasingly developing digital era, it is very easy to do many things, including by starting your own business. Because the business carried out does not require large capital and a place to open a business. Currently, efforts can be made through social media such as TikTok, Facebook, Instagram and other social media. These media are currently widely used by young people to start a business. However, often new businesses fail in a short time due to the lack of beginner entrepreneurs' knowledge related to financial literacy. Lack of financial literacy can lead to poor calculations in business and also worsen personal financial conditions, as budding entrepreneurs cannot separate finances for business and personal. The purpose of this PKM is to provide an understanding of financial literacy in fostering the interest of youth and adolescents in starting entrepreneurship and the use of digital media to become content creators, especially in the Youth Service (Pelprap) of GPI Eben-Haezer Kotaraja. This method of community service starts from pre-test, material delivery, interactive discussions, and conducting promotional practices through TikTok accounts. The results of this PkM show that the understanding of financial literacy and interest in entrepreneurship has increased, as evidenced by the results of the post test with a result of 73%.
Pelatihan Literasi Keuangan dan Pengelolaan Keuangan Berbasis Digital Bagi UMKM Mama-Mama Penjual Noken di Abepura Hesty T. Salle; Klara Wonar; Sara Marlyn Paru; Rosalin Ledi Diana Anauw; Agustinus Salle; Meinarni Asnawi; Siti Rofingatun; Adolf Z.D. Siahay; Paulus K. Allo Layuk; Westim Ratang; Maylen Kambuaya; Syaikhul Falah; Cornelia Matani; Pascalina Sesa; Novi Trihadi; Fatma Yunus
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2835

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM), termasukan pelaku usaha mama-mama penjual noken di Kota Jayapura, memiliki peran penting dalam meningkatkan kesejahteraan masyarakat dan pembangunan ekonomi. Namun, mereka menghadapi berbagai tantangan, seperti kurangnya pencatatan keuangan yang sistematis, penggabungan keuangan usaha dengan keuangan pribadi, serta kesulitan dalam mengadopsi teknologi digital. Hal ini menyebabkan pengelolaan usaha menjadi kurang optimal. Pencatatan manual seringkali tidak efektif dan rentan terhadap kesalahan. Oleh karena itu, diperlukan pelatihan literasi keuangan dan penggunaan aplikasi digital seperti Buku Warung untuk membantuk pelaku UMKM mengelola keuangan dengan lebih baik dan meningkatkan keberlanjutan usaha mereka. Pengadian ini bertujuan untuk meningkatkan pemahaman pelaku usaha tentang literasi keuangan dan pentingnya pencatatan keuangan yang baik, lebih dari itu harapannya melalui pengabdian ini dapat mendorong pelaku usaha untuk mulai beralih ke penggunaan aplikasi teknologi digital dalam pengelolaan usaha agar lebih efisien dan akurat. Sehingga melalui kegiatan pengabdian ini, diharapkan pelaku usaha dapat meningkatkan kapasitas usaha mereka sehingga mampu berkontribusi lebih besar terhadap perekonomian lokal. Pengabdian dilaksanakan dalam tiga tahapa utama, yaitu: sosialisasi literasi keuangan, pelatihan pencatatan dan penggunaan aplikasi buku warung, serta tahap pendampingan atas pelatihan yang telah dilaksanakan. Hasil pengabdian menunjukkan adanya peningkatan kesadaran pentingnya pencatatan keuangan baik itu secara sederhana baik pencatatan melalui buku biasa maupun menggunakan aplikasi digital.
The Influence of Competence, Independence, and Professionalism on Audit Quality Mediated by Ethics (Case Study of Auditors at the Financial and Development Supervisory Agency, Papua Province Representative Office) Gabriel Yusuf Adhi Nugroho; Paulus K. Allo Layuk; Meinarni Asnawi
urn:multiple://2988-7828multiple.v3i84
Publisher : Institute of Educational, Research, and Community Service

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

Abstract

The influence of competence, independence, and professionalism on the quality of audit results mediated by ethics (a case study of auditors at the Financial and Development Supervisory Agency (BPKP) Representative Office in Papua Province). The objectives of this study are: to examine and analyze the influence of competence, independence, professionalism, and ethics on audit quality at the BPKP Representative Office in Papua Province; to examine and analyze whether auditor ethics can mediate the influence of competence, independence, and professionalism on audit quality at the BPKP Representative Office in Papua Province. This study is a quantitative study using primary data obtained from a questionnaire measured using a Likert scale. The population in this study was BPKP auditors in Papua Province, with a total of 85 respondents. The analysis tool used was SEM with Smart PLS. The results of the study indicate that competence, independence, professionalism, and ethics simultaneously have a positive and significant effect on the quality of audit results at the BPKP Provincial Office in Papua. Ethics can mediate the influence of competence on audit quality at the BPKP Provincial Office in Papua, ethics can mediate the influence of independence on audit quality, and ethics can also mediate the relationship between professionalism and audit quality at the BPKP Provincial Office in Papua.
Co-Authors Adolf Z. D. Siahay Agustinus Salle Arius Kambu Cornelia Matani Elsyan R. Marlissa Endar E. Novriyanti Fatma Yunus Gabriel Yusuf Gabriel Yusuf Adhi Nugroho Hesty T. Salle Ilham Ilham Irda Nurhamsyah Marcelinus A. Salle Maylen Kambuaya Meinarni Asnawi, Meinarni Novi Trihadi Pascalina Sesa Rosalin Ledi Diana Anauw Sara Marlyn Paru Siti Rofingatun Syaikhul Falah Vince Tebay Westim Ratang Wonar, Klara Yeperson Narek