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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH International Journal of Economics Development Research (IJEDR) JAKED Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Audit dan Aset (AAA) International Journal of Accounting & Finance in Asia Pasific Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Indo-Fintech Intellectuals: Journal of Economics and Business
Agustinus Salle, Agustinus
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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PENGARUH AKUNTABILITAS DAN KOMPETENSI AUDITOR/PENGAWAS PEMERINTAH TERHADAP KUALITAS AUDIT Ohoimas, Endang Sri Rahayu; Salle, Agustinus; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.84 KB) | DOI: 10.52062/jurnal_aaa.v1i1.3

Abstract

Auditors’ decision making is affected by their accountability in concluding their audit working process that required highly competences which can be gained through their sufficient experiences in the audit field. This research is aim to examine the influence of accountability and competence of auditors/government supervisory on the quality of audit. As population in this research is 47 people of Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office of Jayapura City which involved in the examination as the Auditors/Supervisory of Government. A non-probability sampling methodology is used based on the certain criteria (purposive sampling) for distributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this research indicate that the devotion in profession has a significant effect on the quality of audit, while social obligation has a significant effect on the quality of audit. Similarly, the knowledge and working experiences have significant effects on the quality of an audit respectively.
PENGARUH TANGGUNGJAWAB LINGKUNGAN, LEGITIMASI, DAN PELUANG DAYA SAING TERHADAP PENERAPAN ENVIRONMENTAL ACCOUNTING PADA RUMAH SAKIT DI KOTA JAYAPURA Patma, Kurniawan; Salle, Agustinus; Pangayow, Bill J.C
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.571 KB) | DOI: 10.52062/jurnal_aaa.v1i1.6

Abstract

Environmental accounting is a term that related to how management of an organisation in doing their daily operation has an obligation to protect the environment, which also could affecting the interest parties in making decision regarding the performace of the organisation, legitimation and opportunities for competitiveness. This research aims to examine whether environmental responsibility, legitimation and opportunities for competitiveness affecting the implementation of environmental accounting at hospitals in Jayapura city. In this research, the employees of the five (5) hospitals that located in Jayapura city are concluded as research population. The sample of the population in this research is limited solely on the type of certain person who could provide particular information that could assist this research. The Quantitative approaches have been used in this study with 40 respondents as a research sampling. The result of this study has provide empirical evidence that environmental responsibility and opportunities for competitiveness in partial have significant affects on the implementation of environmental accounting. However, legitimation has not significant affect on the implementation of environmental accounting. Due to limitation of number of research sample that is collected, therefore the independent variable and the dependent variabel in this research is transformed to enhance the measurement level of ordinal scale to an interval scale. Then, the Method of Succesive Intervals is used as a tool to enhance the measurement level from ordinal scale to an interval scale that can be used as a data input in SPSS analysis.
ANALISIS FAKTOR DETERMINAN PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI TERHADAP KINERJA PEMERINTAH PROVINSI PAPUA BARAT Kurniawan, Agus; Salle, Agustinus; Hafizrianda, Yundy
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 1 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i1.3634

Abstract

The completion of the BPK RI TLHP which is a manifestation of the performance of the West Papua Provincial government is reflected in the reconciliation data for follow-up monitoring in 2021 until the second semester of December 2021. From the Follow-up Monitoring Report of the Audit Board Audit Results for Semester II of 2021 number: 69/PTL/XIX.MAN/12/2021 dated December 17, 2021 for the 2005 to 2021 fiscal year period, the total number of findings is 548 with 1472 recommendations, the recommendation value is IDR. 364,202,688,959.23. The suboptimal completion of the TLHP indicates that there are problems in the implementation of the BPK TLHP in West Papua Province by the West Papua Regional Inspectorate TLHP Team, this can be seen in the data from 2005 to the second semester of 2021 from the results of the reconciliation of PTL LHP, the percentage of completion of the Follow-up is only 70.04%, this is due to the lack of optimal support / involvement of all parties in the implementation of TLHP as a form of accountability. The results of research by testing variables using the SmartPLS application show that the variables of commitment, SOP, competence and communication as a whole influence each other in the form of a path model; SOP affects commitment, SOP affects competence, Commitment affects competence, and competence affects communication. The overall path relationship is significant below 5 percent. Determinant indicators reflected in the high commitment of the leadership consist of: the ability of the leadership to motivate employees in the spirit of creating a work team, the ability of the leadership to motivate employees to complete the recommendation target, and the ability of the leadership to coordinate regarding the results of the examination. The indicators that improve the quality of the follow-up SOP are: clarity of the flow that must be done on the results of the examination, the ability of employees to understand the contents of the SOP, and the application of the SOP in the examination follow-up activities.
Capaian Penerapan Sistem Informasi Pemerintah Daerah Terhadap Pelaporan Keuangan Di Kabupaten Jayawijaya Natasya Herlin Lauw, Ria; Salle, Agustinus; R. Muslimin, Ulfah
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.4077

Abstract

This research aims to determine the criteria achieved in implementing SIPD in Jayawijaya Regency and what obstacles were faced during the implementation process. This research uses a qualitative method with a descriptive approach. The data in this research was obtained from 7 informants. The data collection techniques are observation, interviews, literature study and documentation. The analysis tool is qualitative descriptive. The interview results were processed using Voyant Tools to be able to see what words appeared most often during the interview. The results of this research show that the criteria based on policy implementation proposed by Van Meter and Van Horn have been implemented although there are still several obstacles. The implementation achievements based on the effectiveness theory put forward by Duncan are quite good, although in implementation there are several obstacles such as the network and the SIPD menu which are not yet perfect. The inhibiting factors found in the research are that the quality of human resources needs to be improved, and network errors still occur.
PELATIHAN PEMBUATAN BAKSO IKAN DAN MANAJEMEN USAHA DALAM MENINGKATKAN PENDAPATAN KELUARGA DI KAMPUNG TOBATI Ratang, Westim; Salle, Hesty Theresia; Tamba, Delima; Munte, Perawati; Tebay, Vince; Marlissa, Elsyan R; Layuk, Paulus K Allo; Salle, Agustinus; Rante, Yohanis
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1134

Abstract

The training on making fish balls and business management in Tobati Village aims to increase family income through the development of skills and knowledge in the food industry. This program is designed to empower the local community by providing practical skills in making fish balls as well as knowledge in business management. Through this training, it is hoped that participants can develop fish ball businesses independently, improve product quality, and optimize local marketing. The results of this training are expected to make a significant contribution to increasing family income, as well as improving welfare and economic development in Tobati Village
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) BAGI PT. SENTRA TRANS PAPUA Wonar, Klara; Salle, Hesty Theresia; Salle, Agustinus; Allo Layuk, Paulus Kombo
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1200

Abstract

The report preparation training aims to provide material related to the benefits and types of financial statements, train MSME actors in preparing profit and loss statements, train MSME actors in preparing financial position reports and train MSME actors in preparing capital change reports. The methods used during service activities are lectures, training and evaluation
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa Di Distrik Manokwari Utara Provinsi Papua Barat (Studi kasus pada 5 desa di Distrik Manokwari Utara) Kiriwenno, Jems; Salle, Agustinus; Kambuaya, Maylen K. P; Marlissa, Elsyan R.; Siahay, Adolf Z. D; Hutajulu, Halomoan
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 9 No 2 (2024)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v9i2.4004

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis hubungan kepemimpinan Kepala Desa, sumber daya manusia, kerjasama Perangkat Desa, partisipasi masyarakat, Peraturan Pemerintah, dukungan pemerintah, dan Budaya terhadap pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I pada Distrik Manokwari Utara. Pengujian pada sampel sebanyak 150 responden. Metode sampel yang digunakan adalah purposive sampling. Pengumpulan data dilakukan dengan wawancara langsung. Pengujian hipotesis diuji secara empiris menggunakan Analisis Regresi Logistik Multinomial. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, Pami, dan Yoom I adalah bervariasi. Artinya bahwa permasalahan yang terjadi dalam proses Pengelolaan ADD pada kelima desa tersebut berbeda – beda. Kepemimpinan Kepala Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa pada desa Mandopi, Bremi, Inoduas, dan Yoom I. Kapasitas sumber daya manusia berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Pami. Kerjasama Perangkat Desa berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Bremi, Pami, dan Yoom I. Partisipasi masyarakat berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Bremi dan Pami. Peraturan Pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi, Inoduas, dan Pami. Dukungan pemerintah berpengaruh terhadap proses pengelolaan Alokasi Dana Desa di desa Mandopi dan Inoduas.
Work Experience, Accounting Expertise, and Organizational Culture as Economic Factors in Improving Financial Statement Quality in Jayapura Cooperatives Wambon, Thomas Sergius; Salle, Agustinus; Matani, Cornelia Desiana
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i2.7310

Abstract

This study aims to examine the effect of work experience, accounting understanding and organizational culture on the quality of financial reports in cooperatives in Jayapura city. This questionnaire was distributed to 60 respondents in 26 cooperatives consisting of cooperative leaders, staff involved in the preparation of financial reports and cooperatives that have published financial reports. The sampling technique used purposive sampling. Data processing in this study used the WarpPLS 8.0 software application. The results of the study showed that work experience did not show a significant effect on the quality of financial reports in cooperatives while accounting understanding and organizational culture had a significant effect on the quality of financial reports in cooperatives in this study.
Pengaruh Belanja Daerah Dan Kemahalan Konstruksi Terhadap Pembangunan Manusia Dengan Opini Badan Pemeriksa Keuangan Sebagai Variabel Moderasi Di Provinsi Papua Paul; Salle, Agustinus; Purba Riani, Ida Ayu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4606

Abstract

This study aims to empirically examine the effect of regional spending and construction costs on HDI with BPK audit opinion as a moderating variable.This study uses a panel data structure from 29districts/cities in Papua Province for nine years (2011-2019). The model used is fixed effect throughHausman test. The results of statistical tests show that the regional expenditure variable has a positive and significant effect on the HDI, while the level of construction costs has a negative and significant effect on the HDI. The statistical test results also show that the audit opinion weakens the influence of regional https://www.adenomyosisadviceassociation.org/hysterectomy spending on HDI, and strengthens the effect of construction costs on HDI. Keywords: regional expenditure, human development index (hdi), construction cost index (cci), andaudit opinion
The Effect of Whistleblowing and Professional Skepticism on Fraud Detection Audit with Fraud Audit Training as a Moderating Variable Waromi, Juliana; Salle, Agustinus; Fonataba, Nelly A.
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 1 (2024): February 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i1.2911

Abstract

Fraud detection was examined through a survey. Specifically, this research investigated the impact of whistleblowing and professional skepticism on fraud detection by using moderating variable fraud audit training. All of the respondents were auditors working for the Supreme Audit Institution Representative of Papua Province in Indonesia. Using a census sampling method. The data collection technique used an instrument through a questionnaire. A total of 40 auditors participated in this study. The application of moderated regression analysis (MRA) approach for data analysis. This study yields three key findings. Firstly, whistleblowing exerts a notable influence on fraud detection. Secondly, professional skepticism demonstrates a significant impact on fraud detection. Thirdly, the study reveals that fraud audit training does not act as a moderator in the relationship between professional skepticism and fraud detection. The implications of this results for internal and external audits of government enhance professional skepticism through fraud audit training and using whistleblowing information.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Adolf Z. D. Siahay Agus Kurniawan Alessandro Orno, Brian Bleskadit, Novalia H. Daat, Sylvia Christina Fonataba, Nelly A. Hallatu, Cindy W. C. Halomoan Hutajulu Hesty Theresia Salle Ida Ayu Purba Riani Juliana Waromi, Juliana Kambuaya, Maylen K. P Kambuaya, Quincy Kiriwenno, Jems Kurniawan Patma Layuk, Paulus K Allo Layuk, Paulus K. Allo Mami , Betrix S.F. Maniagasi, Rheinhard Calvin Marlissa, Elsyan R Marlissa, Elsyan R. Maylen K.P. Kambuaya Munte, Perawati Natasya Herlin Lauw, Ria Ohoimas, Endang Sri Rahayu Pangayow, Bill J.C Paul Paulus K. Allo Layuk Putri Ratnasari R. Muslimin, Ulfah Siahay , Adolf Z. D. Siti Rofingatun Sobirov, Bobur Tamba, Delima Tandililing, Elia M. Vince Tebay Wambon, Thomas Sergius Westim Ratang Wonar, Klara Yohanis Rante Yundy Hafizrianda, Yundy