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All Journal Journal of Indonesian Economy and Business KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JOURNAL OF APPLIED MANAGERIAL ACCOUNTING The Indonesian Journal of Accounting Research Jurnal Pengabdian UNDIKMA JAKED Jurnal Akuntansi, Audit dan Aset (AAA) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Golden Ratio of Finance Management Jurnal Ilmiah Ilmu Manajemen (JUIIM) The Community Engagement Journal International Journal of Community Service (IJCS) Indo-Fintech Intellectuals: Journal of Economics and Business MULTIPLE: Journal of Global and Multidisciplinary Celebes Journal of Community Services
Meinarni Asnawi, Meinarni
Universitas Cenderawasih
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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.
Training and Guidance for the business unit, a village-owned enterprise of Mekar Jaya, Gwinjaya Village, East Bonggo District, Sarmi Regency, Papua Province, in Making Sago Soy Sauce Gunaedi, Tri; Suyono, Ign Joko; Asnawi, Meinarni
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1573

Abstract

Training and Guidance for the business unit, a village-owned enterprise of Mekar Jaya, Gwinjaya Village, East Bonggo District, Sarmi Regency, Papua Province, in Making Sago Soy Sauce aims to provide skills in making soy sauce with additional nutrition derived from sago flour. Sago flour, in addition to being a nutritional supplement, is also a natural thickener added to sago soy sauce. The activity was carried out by socializing the importance of partnering with academics in producing products and their marketing. In addition, together with the participants, they made sago soy sauce based on the procedures that have been explained, after the sago soy sauce was successfully made, the quality and level of preference were tested with an organoleptic test compared to soy sauce on the market with a Likert scale (very much like, very much like, like, somewhat like, less like, and dislike) with parameters (taste, smell, texture, aroma and color). Additional material in the form of marketing aspects began with determining the cost price and marketing strategies. After participating in the training and guidance, participants were able to make sago soy sauce and were able to determine the cost price. The results of the organoleptic test showed that, on average, the respondents showed a level of liking for the taste, smell, texture, aroma, and color of the sago soy sauce product they produced.
Pelatihan Pencatatan Akuntansi Berbasis Aplikasi Fintech Bagi Pelaku UMKM Penjual Pinang Mama Mama Papua di Kelurahan Entrop Kota Jayapura Asnawi, Meinarni; Sesa, Pascalina V.S.; Rofingatun, Siti; Pahabol, Yeniva
The Community Engagement Journal Vol 7 No 2 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i2.4562

Abstract

Micro, small and medium enterprises (MSMEs) are one of the economic drivers that play an important role in the Indonesian economy. One of the common problems faced by MSME players is financial, such as a lack of understanding and awareness of the importance of financial planning and management (Raharjo et al., 2022). Often viewed as a complex concept, financial management is an important driver of growth for MSMEs. By engaging in financial planning and management, MSME owners can clearly understand the financial health of their business over a certain period. However, some MSME players still consider financial management to be scary and insignificant. The community service program (PKM) is a proactive initiative to empower MSMEs, especially those selling areca nut in Entrop Village, Jayapura City, to master finances and utilize financial technology. Program activities, which include knowledge sharing and hands-on training in financial management and the use of financial technology, are designed to equip MSMEs with the tools they need to thrive. The conclusion that can be drawn from the Fintech Application-Based Accounting Recording Training for Papuan Sirih Selling MSMEs in Entrop Village, Jayapura City, is to increase the knowledge and understanding of Papuan Sirih Selling MSMEs to grow and be able to record business finances and support the sustainability of their business well.
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.
Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Nelly Puspita K. Panjaitan; Meinarni Asnawi; Pascalina Van Sweet Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5614

Abstract

The purpose of this study was to analyze and test the effect of sustainability reporting on firm value and profitability as a moderating variable in the influence of sustainability reporting on firm value. Sustainability Reporting is proxied by SRDI (Sustainability Report Disclosure Index), Firm Value is proxied by PBV (Price to Book Value), and Profitability is proxied by ROA (Return on Assets). The population in this study is 246 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The sample in this study is 16 manufacturing companies. The sample selection method uses a purposive sampling method. The analysis model used is a simple linear regression model and moderated regression analysis. Data processing is done using the Eviews 12 application. The results of hypothesis 1 in this study show that sustainability reporting does not have a significant effect on company value, then the results of hypothesis 2 show that profitability is able to significantly moderate the relationship between sustainability reporting and company value.
Safeguarding Regional Government Assets (Barang Milik Daerah) in Teluk Bintuni Regency: A SWOT-Based Strategy for Administration and Inventory Management Mery Maria Mahdalena Saday; Meinarni Asnawi; Syaikhul Falah; Balthazar Kambuaya; Paulus K. Allo Layuk; Quincy F. Kambuaya
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2157

Abstract

This study aims to analyze the administration and inventory management of Regional Government Assets (Barang Milik Daerah/BMD) in Teluk Bintuni Regency and to formulate effective safeguarding strategies. The research employs a qualitative descriptive approach involving asset management officials from the Regional Financial and Asset Management Agency (BPKAD), Regional Secretariat (SETDA), and Regional Apparatus Organizations (OPDs). Data were analyzed using SWOT analysis supported by IFAS (Internal Factor Analysis Summary) and EFAS (External Factor Analysis Summary) matrices to evaluate internal strengths–weaknesses and external opportunities–threats. The findings show that BMD management is in a relatively strong internal condition (IFAS score = 3.29, indicating above-average internal capacity), supported by regulatory frameworks, the use of information systems, leadership commitment, and trained personnel. However, weaknesses persist, including inconsistent data updates, weak internal supervision, and uneven human resource capacity, which may affect governance quality. From an external perspective, opportunities such as digitalization initiatives and increased accountability demands can be leveraged to improve asset management. The SWOT analysis places the strategy in Quadrant I (growth-oriented strategy), indicating that strengths can be optimized to capture available opportunities. Recommended strategies include strengthening regulations, accelerating digitalization of asset systems, improving human resource capacity through collaboration, standardizing data updating mechanisms, and enhancing cross-OPD supervision. Practically, these findings provide policy-relevant recommendations for local governments to improve transparency, accountability, and efficiency in asset management. The implementation of these strategies is expected to support more sustainable and accountable BMD governance, particularly in developing regional contexts.
Revitalizing Village-Owned Enterprises through Micro-Business Empowerment: Strengthening Financial Literacy, Product Design, and Digital Marketing in Yatu Raharja Village, Papua Meinarni Asnawi; Siti Rofingatun; Rudiawie Larasati; Dereckh Landarsi Aninam; Gilbert A Pelamonia; Rosalia Mistyca Yani; Indri Oktavia Kamma; Marshanda B. Wamafma; Orizanne Inperie Wella Itlay; Herly Asso; Eri Waker
Jurnal Pengabdian UNDIKMA Vol. 7 No. 3 (2026): August (IN PRESS)
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i3.21982

Abstract

This community service program aims to strengthen the financial literacy, product design, and digital marketing capacity of micro-enterprise owners in Yatu Raharja Village, Arso X District, Keerom Regency, Papua, as an initial step toward revitalizing the long-inactive Village-Owned Enterprise (BUMKam). The program was implemented by the Community Service Team of the Faculty of Economics and Business, Cenderawasih University, in collaboration with the Yatu Raharja Village Government and the local Family Welfare Empowerment (PKK) organization. The intervention involved ten micro-enterprise owners selected through a preliminary household survey conducted alongside a broader community survey involving PKK members. To address the limited availability of laptop computers, two structured mentoring tools—a Simple Selling Price Worksheet and a Manual Business Cashbook—were developed and distributed in printed form. These materials were complemented by Canva-based visual learning resources covering product branding, packaging design, and Instagram content development. Baseline data were analyzed descriptively using percentage distributions and triangulated through SWOT analysis, while program outcomes were evaluated qualitatively through participatory observation and reflective discussions conducted during two mentoring sessions. The findings indicated improvements in participants' ability to apply cost-based pricing, increased commitment to maintaining routine financial records, and strong interest in using Instagram as a promotional platform. These outcomes were assessed through participatory observation rather than standardized pre- and post-intervention testing. Overall, these findings suggest that context-sensitive mentoring supported by practical learning tools can strengthen the entrepreneurial capacity of rural micro-enterprises and provide a foundation for the phased revitalization of the Yatu Raharja Village-Owned Enterprise (BUMKam).
Pengaruh Sistem Informasi Pemerintah Daerah (SIPD), Dan Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Lanny Jaya Roby Manase Wakerkwa; Meinarni Asnawi; Syaikhul Falah
Jurnal Ilmiah Ilmu Manajemen Vol 7 No 1 (2026): Periode Jauari-Juni
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/za5zym75

Abstract

Penelitian ini bertujuan menganalisis pengaruh Sistem Informasi Pemerintahan Daerah (SIPD) dan pengelolaan keuangan daerah terhadap kualitas laporan keuangan pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Lanny Jaya, baik secara simultan maupun parsial. Penelitian menggunakan pendekatan kuantitatif dengan desain survei. Populasi penelitian terdiri atas seluruh pegawai Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Lanny Jaya sebanyak 37 orang. Teknik pengambilan sampel menggunakan sampling jenuh sehingga seluruh anggota populasi dijadikan responden. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics versi 25. Hasil penelitian menunjukkan bahwa SIPD dan pengelolaan keuangan daerah secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan nilai F sebesar 40,058 dan signifikansi kurang dari 0,001. Secara parsial, SIPD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan koefisien beta sebesar 0,422, sedangkan pengelolaan keuangan daerah berpengaruh positif dan signifikan dengan koefisien beta sebesar 0,543. Nilai adjusted R square sebesar 0,685 menunjukkan bahwa SIPD dan pengelolaan keuangan daerah mampu menjelaskan 68,5% variasi kualitas laporan keuangan, sedangkan 31,5% sisanya dipengaruhi oleh faktor lain di luar model penelitian. Pengelolaan keuangan daerah merupakan variabel yang memiliki pengaruh relatif paling kuat. Temuan ini menegaskan bahwa peningkatan kualitas laporan keuangan pemerintah daerah memerlukan dukungan sistem informasi yang terintegrasi serta proses pengelolaan keuangan yang tertib, transparan, akuntabel, dan sesuai dengan peraturan.
Analisis Rencana Pengembangan Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum Daerah Jayapura Andreas Pekey; Meinarni Asnawi; Halomoan Hutajulu
Jurnal Ilmiah Ilmu Manajemen Vol 7 No 1 (2026): Periode Jauari-Juni
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/daw7eq28

Abstract

RSUD Jayapura merupakan Organisasi Perangkat Daerah di lingkungan Pemerintah Provinsi Papua yang telah ditetapkan sebagai Badan Layanan Umum Daerah berdasarkan Keputusan Gubernur Papua Nomor 188.4/151/Tahun 2017. Penelitian ini bertujuan menganalisis kondisi internal dan eksternal serta merumuskan strategi pengembangan BLUD RSUD Jayapura untuk meningkatkan kemandirian organisasi. Penelitian menggunakan desain deskriptif analitik dengan melibatkan 91 responden yang berasal dari unsur Dewan Pengawas, manajemen rumah sakit, konsumen, dan mitra eksternal. Data dikumpulkan melalui kuesioner, wawancara, observasi, dan telaah dokumen, kemudian dianalisis menggunakan matriks Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), dan SWOT. Hasil penelitian menunjukkan bahwa nilai kekuatan sebesar 1,71 lebih tinggi dibandingkan nilai kelemahan sebesar 1,38, sedangkan nilai peluang sebesar 2,02 lebih tinggi dibandingkan nilai ancaman sebesar 1,28. Hasil tersebut menempatkan BLUD RSUD Jayapura pada Kuadran I atau posisi pertumbuhan (growth), sehingga strategi yang sesuai adalah strategi agresif dan intensif. Matriks SWOT menghasilkan 15 alternatif strategi, dengan prioritas utama berupa penguatan pelayanan spesialistik, subspesialistik, dan layanan unggulan secara bertahap berdasarkan kebutuhan masyarakat, kesiapan sumber daya, kemampuan pembiayaan, serta potensi pendapatan. Penelitian ini menyimpulkan bahwa BLUD RSUD Jayapura memiliki sumber daya yang cukup kuat untuk dikembangkan, tetapi tetap memerlukan perbaikan pada aspek perencanaan, pengelolaan keuangan, pelayanan, pemeliharaan sarana, dan stabilitas kepemimpinan agar mampu meningkatkan kemandirian dan menghadapi perkembangan rumah sakit pesaing.
Co-Authors Aaron M. A. Simanjuntak Adolf Z. D. Siahay Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Andreas Pekey Anthonius H. Citra Wijaya Asri Maria Magdalena Tamba ASRIDA ASRIDA Balthazar Kambuaya Belo, Berlian Ritha Cornelia Desiana Matani Cornelia Matani Daat, Sylvia Christina Daryono Daryono Deisyi, Yulita Dereckh Landarsi Aninam Eri Waker Erwin Siahaya Estepanus Lolo Kassa Fatma Yunus Fitri Dwinarian Gabriel Yusuf Adhi Nugroho Gilbert A Pelamonia Gunaedi, Tri Gunaedi Hadrian Ersa Tuari Halomoan Hutajulu Herly Asso Hesty T. Salle Hesty Theresia Salle Ign Joko Suyono Ilwanti, Yulia Indri Oktavia Kamma Irda Nurhamsyah Irma Yanti Jamhari Jamhari Kambuaya, Quincy F. Kurniawan Patma L, Lynda Layuk, Paulus K. Allo LISYE IRIANA ZEBUA Manur Sitinjak Maria Cristine Andiko Mariolin Ance Sanggenafa Marisa Setiawati Muhamad Marshanda B. Wamafma Maylen K.P. Kambuaya Mery Maria Mahdalena Saday Moses Demetouw Muhammad Djatmiko Nelly Puspita K. Panjaitan Novalia Herlina Bleskadit Novi Trihadi Novijanti A. R. Temaluru Orizanne Inperie Wella Itlay Pahabol, Yeniva Pangayow, Bill J.C Paru, Sara M. Pascalina Sesa Pascalina V. S Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Prihatining Tyas Dwi Quincy F. Kambuaya Rama Soyan Arung Lamba Randalayuk, Christina Roby Manase Wakerkwa Rosalia Mistyca Yani Rosalin Ledi Diana Anauw Rudiawie Larasati Rudiawie Larasati Sagala, Febriana Sambara, Elisha Jansen Sandra Sukmaning Adji Sara Marlyn Paru Sesa, Pascalina V.S. Simanungkalit, Lisnawati Siti Rofingatun Stephanny Inagama Timisela Susilo, Yustinus Tito Syaikhul Falah Tangka, Etni Tri Gunaedi Tri Wiyono Ulfah Rizky Muslimin Utari Ardiniamalia Westim Ratang Wijaya, Anthonius H. C. Wijaya, Anthonius H.C Wijaya, Anthonius H.C. Wonar, Klara Yumame, Leli Piska Yundy Hafizrianda