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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) Journal Research of Social Science, Economics, and Management Amkop Management Accounting Review (AMAR) Indo-Fintech Intellectuals: Journal of Economics and Business
Agustinus Salle, Agustinus
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Supervision and Transparency Management of Village Funds on Community Trust in Kampung Yahim Jayapura District Alessandro Orno, Brian; Salle, Agustinus; Wonar, Klara
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.946

Abstract

Public trust in village governance is crucial for sustainable development, particularly in the management of village funds. However, issues such as lack of transparency and weak supervision in Kampung Yahim, Jayapura Regency, have raised concerns about fund misallocation and eroded community confidence. Addressing these challenges is essential to ensure accountability and foster trust in local governance. Using a quantitative approach, this research employs multiple linear regression analysis on data collected from 96 respondents selected via purposive sampling. Primary data were gathered through a Likert-scale questionnaire, measuring supervisi (X1), transparansi (X2), and community trust (Y). Statistical analysis was conducted using SPSS 22, including normality, multicollinearity, and heteroscedasticity tests to validate the regression model. The results of the research indicate that supervisi and transparansi in the management of village funds influence community trust in Yahim Village, Sentani District, Jayapura Regency. Effective supervisi and transparansi in village fund management are critical for building and maintaining community trust. Strengthening these aspects can mitigate misuse of funds and promote greater public engagement in local governance. The research recommends that village authorities enhance accountability mechanisms, such as regular audits and open financial reporting, to reinforce trust. Policymakers should institutionalize participatory monitoring systems to ensure sustainable and transparent fund management. These measures can serve as a model for improving governance in similar rural contexts.
Autonomy Without Accountability? The Governance Challenges of Papua’s Special Fiscal Regime Siahay, Adolf Z. D.; Salle, Agustinus; Sobirov, Bobur; Abdullah, Siti Intan Nurdiana Wong
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (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.v6i5.8895

Abstract

Papua’s Special Autonomy Fund represents one of the most ambitious asymmetric decentralization initiatives in Southeast Asia. Yet, over 20 years later, the region remains among Indonesia’s most underdeveloped. This paper investigates the governance failures underlying this paradox, including regulatory overlap, elite capture, and weak local fiscal capacity. It reviews recent evaluation studies and government reports to assess how decentralization design flaws and implementation gaps have constrained service delivery. The analysis offers policy recommendations to restructure the autonomy framework toward greater accountability, data-driven planning, and inclusive development.
Exploring State Audit Integrity: Media Insights into Bribery During Financial Examinations Siahay , Adolf Z. D.; Salle, Agustinus
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2768

Abstract

This article explores the phenomenon of bribery in the financial examination process conducted by Indonesia’s Supreme Audit Institution (BPK) using media-based content analysis. Drawing on reported cases from 2020 to 2025—this study identifies patterns in motives, actors, methods, and impacts of bribery in audit practices. The study uses qualitative content analysis and applies the Fraud Triangle, Agency Theory, and Klitgaard’s Corruption Formula as analytical frameworks. Findings indicate that bribery is often motivated by the desire to secure a favorable audit opinion (WTP) or to conceal financial irregularities, facilitated through informal transactions involving both public officials and auditors. The study concludes that bribery in audits is not incidental but systemic, and calls for institutional reforms in transparency, supervision, and whistleblower protection. Recommendations for further research include qualitative studies on audit culture and comparative analysis of corruption-prone regions.  
ANALISIS PENERAPAN STANDAR PELAYANAN MINIMAL PADA DINAS PENDIDIKAN, KEBUDAYAAN, PEMUDA, DAN OLAHRAGA DI KABUPATEN TELUK BINTUNI Maniagasi, Rheinhard Calvin; Marlissa, Elsyan R.; Kambuaya, Maylen K. P.; Salle, Agustinus; Layuk, Paulus K. Allo; Kambuaya, Quincy
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4477

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas dan efisiensi penerapan Standar Pelayanan Minimal (SPM) dalam upaya meningkatkan kualitas pelayanan publik di Dinas Pendidikan, Kebudayaan, Pemuda, dan Olahraga Kabupaten Teluk Bintuni. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan melibatkan empat informan kunci, yaitu Kepala Dinas Pendidikan, Plt. Kepala Bidang Pendidikan Dasar, Kasubag Perencanaan, serta Kepala Bidang Pengendalian dan Pelaporan Bappelitbangda. Data primer diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, sedangkan data sekunder diperoleh dari laporan, arsip, dan regulasi resmi tahun 2021–2022. Hasil penelitian menunjukkan bahwa penerapan SPM telah memberikan dampak positif terhadap peningkatan kualitas kepatuhan dan akses masyarakat terhadap layanan pendidikan, meskipun tingkat pemenuhan indikator masih bervariasi antarwilayah. Proses implementasi SPM dilaksanakan secara terstruktur melalui tahapan sosialisasi, pengumpulan data, analisis kesenjangan, penyusunan rencana aksi, pelaksanaan program, serta monitoring dan evaluasi. Efektivitas penerapan SPM terlihat pada peningkatan kualifikasi guru, perbaikan sarana prasarana, dan perluasan akses pendidikan, sedangkan efisiensi masih terkendala oleh faktor geografis, keterbatasan anggaran, dan distribusi sumber daya manusia. Upaya pemerintah daerah melalui program “Smart Village” dengan inisiatif “Menyala Internetku” turut mendukung penguatan pelaporan berbasis data dan konektivitas pendidikan di wilayah terpencil. Secara keseluruhan, hasil penelitian mencerminkan komitmen berkelanjutan Pemerintah Kabupaten Teluk Bintuni dalam mewujudkan layanan pendidikan yang merata, akuntabel, dan adaptif terhadap tantangan wilayah.
Public Audit and Governance Quality in Decentralized Systems: The Case of Indonesia Siahay, Adolf Z. D.; Salle, Agustinus
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3245

Abstract

This study explores the relationship between audit opinions and governance weaknesses in Indonesian local governments from 2020 to 2024. Although most local governments received Unqualified Audit Opinions (UAO), many still face problems in areas such as Government Accounting Standards (GASB) compliance, Internal Control Systems (ICS), legal violations, poor financial disclosures, and lack of follow-up on audit recommendations (FAR). Using five years of national audit summary data from BPK, this research applies trend analysis and regression to see how these issues affect audit opinion scores. The results show that better compliance with government accounting standards and clear financial disclosures lead to better audit ratings. Legal violations reduce audit opinion quality. ICS has a negligible effect, while the FAR follow-up has little short-term impact. This study suggests that audit opinions do not always reflect the actual condition of financial governance. It recommends strengthening performance audits and improving how audit opinions are evaluated.
PENGARUH INTEGRITAS, OBYEKTIFITAS, KERAHASIAAN, DAN KOMPETENSI PADA KINERJA AUDITOR INSPEKTORAT PROVINSI PAPUA Tangka, Etni; Asnawi, Meinarni; Kambuaya, Quincy F.; Salle, Agustinus; Layuk, Paulus K. Allo; Ratang, Westim
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh integritas, obyektivitas, kerahasiaan, dan kompetensi terhadap kinerja auditor Inspektorat Provinsi Papua, baik secara parsial maupun simultan. Metode analisis yang digunakan adalah regresi linier berganda dengan tingkat signifikansi 5%. Hasil uji simultan menunjukkan bahwa model regresi yang digunakan layak, ditunjukkan oleh nilai F hitung sebesar 4,215 dengan signifikansi 0,009 (< 0,05). Temuan ini membuktikan bahwa integritas, obyektivitas, kerahasiaan, dan kompetensi secara bersama-sama berpengaruh signifikan terhadap kinerja auditor. Secara parsial, integritas berpengaruh positif signifikan terhadap kinerja auditor dengan nilai koefisien 0,808. Hal ini menunjukkan bahwa semakin tinggi integritas auditor, semakin baik kinerja yang dihasilkan. Obyektivitas juga berpengaruh positif dengan koefisien 0,064, menandakan bahwa sikap adil dan tidak memihak meningkatkan kualitas kerja auditor. Variabel kerahasiaan berpengaruh positif dengan koefisien 0,053, menunjukkan pentingnya menjaga informasi audit dalam mendorong profesionalisme dan kinerja. Selain itu, kompetensi memiliki pengaruh positif signifikan dengan koefisien 0,407, yang menjelaskan bahwa pengetahuan, keterampilan, dan pengalaman yang memadai dapat meningkatkan ketepatan dan kualitas hasil audit. Secara keseluruhan, penelitian ini menegaskan bahwa peningkatan integritas, obyektivitas, kerahasiaan, dan kompetensi merupakan faktor penting dalam meningkatkan kinerja auditor Inspektorat Provinsi Papua.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Adolf Z. D. Siahay Agus Kurniawan Alessandro Orno, Brian Bleskadit, Novalia H. Daat, Sylvia Christina Elsyan Rienette Marlissa Hallatu, Cindy W. C. Halomoan Hutajulu Hesty Theresia Salle Ida Ayu Purba Riani Kambuaya, Quincy Kambuaya, Quincy F. Kiriwenno, Jems Kurniawan Patma Layuk, Paulus K Allo Layuk, Paulus K. Allo Maniagasi, Rheinhard Calvin Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Munte, Perawati Natasya Herlin Lauw, Ria Ohoimas, Endang Sri Rahayu Pangayow, Bill J.C Paul Paulus K. Allo Layuk R. Muslimin, Ulfah Siahay , Adolf Z. D. Siti Rofingatun Sobirov, Bobur Tamba, Delima Tandililing, Elia M. Tangka, Etni Vince Tebay Wambon, Thomas Sergius Westim Ratang Wonar, Klara Yohanis Rante Yundy Hafizrianda, Yundy