Garuda - Garba Rujukan Digital

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN BOVEN DIGOEL Nimrod Basna; Bonifasia Elitha Bharanti; Juliana Waromi
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

This paper studied the effect of human resources, regional budgeting planning and delays of third parties financial reporting to regional letters of financial accountability postponement. The study was conducted in Government Work Units in Boven Digoel Regency. There were 23 Work Units which involved in the study. There were 97 respondents using purposive sampling technique. An empirical test was run using Multiple Regression Model to test research hypotheses. The study found that human resources and regional budgeting planning significantly impacted on the delays of letter of financial accountability in Boven Digoel Regency. In addition, the delays of third parties financial reporting were not supported to have impact on regional letters of financial accountability postponement in the Regency. Key words: Human Resources, Regional Budgeting Planning, Delays of third parties financial reporting

Pendampingan Penentuan Harga Pokok Produksi Pada UMKM di Kota Jayapura Waromi, Juliana; Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Paru, Sara Marlyn; Patty, Maria Apriane
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3938

This community service activity aims to provide an education as well as assistance for 10 (ten) MSME businesses regarding the concept of the Cost of Goods Manufactured (COGM), elements of COGM and the calculation process of COGM, so that each business actor is able to make a systematic financial bookkeeping and, ultimately, able to predict their potential gain or loss of their businesses. Keywords: Cost of Goods Manufactured, MSME businesses

Analysis of The Influence of Financial Information Systems, Internal Control Systems, and Information Technology on Quality of Financial Reports Edhie Rachmad, Yoesoep; Ady Bakri, Asri; Irdiana, Sukma; Waromi, Juliana; Jansen Sinlae, Alfry Aristo
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.513

The present study investigates the effects of information technology utilization, regional financial management information system implementation, and internal control system implementation on the integrity of financial reports generated by regional governments. A causal connection distinguishes the present investigation. Surveys were utilized to collect data, and questionnaires were distributed to respondents as part of the methodology. Respondents to the study were government employees. The samples used in this study were selected through convenience sampling. The research approach employed in this investigation was multiple regression analysis. According to this research, no observable correlation between local governments' degree of information technology implementation and the caliber of financial reports they generate can be identified. Nevertheless, the integrity of financial reporting can be improved through the implementation of financial management information systems and internal controls. An effective financial management information system can facilitate the production of financial reports of superior quality that adhere to specific regulations. The above system should address data security issues, timely information retrieval, report precision, report variety, and compliance with governmental financial report standards. Similarly, the enhancement of financial report quality generated by local governments can be achieved by implementing a resilient internal control system comprising communication, monitoring, the control environment, risk assessment, and control measures. The concurrent implementation of internal control systems, information technology implementation, and financial management information system establishment all contribute to improving the quality of financial reports produced by local governments.

Analisis Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Diningsih, Novelya A; Waromi, Juliana; Bleskadit, Novalia Herlina
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3523

This study aims to examine the influence of Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior on the Level of Understanding of Accounting for Accounting Students of Cenderawasih University Jayapura. The study sample used purposive sampling method. The sample was 120 students. The approach used in research is a quantitative approach. The analysis tool used is a multiple linear regression analysis method using the help of SPSS software. The results of this study show that Intellectual Intelligence, Spiritual Intelligence, and Learning Behavior affect the Level of Understanding of Accounting of Cenderawasih University Students. For future research, it is expected that research can be carried out with more expanded sampling, and further research can replace independent variables to be wider and can also add other variable models. The object in this study only focuses on students of Cenderawasih University Jayapura, so the results of the study cannot be generalized to a wider sample. In addition, the independent variables used in this study are only three, namely intellectual intelligence, spiritual intelligence and learning behavior, so there are still other variables that are not studied that might affect the level of understanding of student accounting.

Peraturan pemerintah, mekanisme akuntabilitas sosial, dan tata kelola: kajian terhadap pemerintah kampung perbatasan Falah, Syaikhul; Waromi, Juliana; Sulistiawan, Septianus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244393

Pentingnya memahami pengaruh peraturan pemerintah, mekanisme akuntabilitas sosial, dan tata kelola terhadap efektivitas pemerintahan di kampung perbatasan merupakan kunci untuk memperbaiki kualitas layanan publik dan kesejahteraan masyarakat di wilayah strategis yang sering terabaikan. Penelitian ini bertujuan untuk mengevaluasi pengaruh ketiga faktor tersebut terhadap efektivitas pemerintahan di kampung perbatasan dengan menggunakan metode mixed-methods. Metode ini menggabungkan analisis kuantitatif dan kualitatif untuk mengkaji bagaimana regulasi, sosial audit, dan struktur tata kelola mempengaruhi partisipasi masyarakat dan hasil evaluasi publik. Data kuantitatif dikumpulkan dari 38 responden yang terdiri dari tokoh masyarakat, tokoh agama, tokoh perempuan, dan pemuda di tiga kampung perbatasan: Skow Sae, Skow Mabo, dan Moso. Data dianalisis menggunakan teknik triangulasi untuk memastikan validitas temuan. Hasil penelitian menunjukkan bahwa meskipun regulasi dan sosial audit tidak selalu berpengaruh langsung terhadap tata kelola dan evaluasi publik, tata kelola yang baik secara signifikan mempengaruhi efektivitas sosial audit dan partisipasi anggaran. Temuan ini menyoroti pentingnya integrasi antara peraturan, akuntabilitas sosial, dan tata kelola dalam memperbaiki kinerja pemerintahan di kampung perbatasan. Penelitian ini merekomendasikan penguatan implementasi regulasi, peningkatan transparansi dalam sosial audit, dan perbaikan struktur tata kelola sebagai langkah untuk meningkatkan efektivitas pemerintahan. Rekomendasi ini bertujuan untuk memberikan panduan bagi pengembangan kebijakan dan praktek pemerintahan di wilayah perbatasan serta membuka peluang untuk penelitian lebih lanjut yang mengeksplorasi faktor-faktor tambahan yang mempengaruhi keberhasilan implementasi peraturan dan tata kelola.

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

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.

Pelatihan Sistem Informasi Manajemen Kurban Untuk Meningkatkan Tata Kelola Administrasi Pelaksanaan Kurban Falah, Syaikhul; Rofingatun, Siti; Waromi, Juliana; Meininta Nababan, Dytha
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4844

The annual implementation of the Qurban requires efficient and transparant administrative management to ensure the smooth distribution of meat. To this end, a Qurban Management Information System (SIM) training was held on May 29-30, 2025, at the Roudhatul Jannah Mosque, Jayapura Hajj Dormitory. This community services aimed to improve the capacity of mosque administrators and Qurban committees in digital administrative management. This training combined theoretical and practical approaches, covering the basic concepts of the Qurban Management Information System (SIM), meat distribution strategies, and hands-on practice using digital applications. Participants included mosque administrators, Qurban committee members, and representatives of religious institutions in Jayapura. Evaluation results showed a significant increase in participants' understanding, with testimonials expressing confidence in managing Qurban digitally. The training's impact is expected to include increased transparency, time efficiency, and data accuracy in Qurban implementation. Going forward, similar training is planned to be expanded to other mosques and institutions in Papua to encourage more professional and technology-based Qurban management. The implementation of the Qurban Management Information System (SIM) not only increases accountability but also strengthens public trust in Qurban management institutions. Keywords: Management Information System, Sacrifice, Administrative Governance, Digitalization, Transparency.

Edukasi Pencatatan Laporan Keuangan Sederhana Bagi Anggota Kelompok Usaha Petani Ikan di Koya Timur Waromi, Juliana; Falah, Syaikhul; Paru, Sara Marlyn
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.3954

Tujuan dari pelatihan ini adalah memberikan pengetahuan dan pemahaman mengenai pentingnya pencatatan laporan keuangan bagi usaha. Untuk menangani masalah ini, pelatihan manajemen keuangan melalui praktik akuntansi sangat penting. Pelatihan ini dirancang untuk kelompok usaha petani ikan di Koya Timur, yang bertujuan membekali mereka dengan pengetahuan tentang pencatatan dan pengelolaan keuangan. Metode pelatihan mencakup ceramah, tutorial, diskusi, dan pendampingan, dengan langkah-langkah sistematis.Pelatihan ini melibatkan 16 petani ikan dari Koya Timur yang diharapkan dapat menularkan pengetahuan yang didapat kepada kelompok UMKM lain di sekitarnya. Pelatihan berhasil meningkatkan pemahaman peserta dalam pembukuan sederhana dan penggunaan alat bantu digital. Diharapkan, inisiatif ini mampu meningkatkan kinerja keuangan dan produktivitas petani ikan di Koya Timur, serta mengatasi tantangan ekonomi yang dihadapi UMKM di Kota Jayapura.

Peraturan pemerintah, mekanisme akuntabilitas sosial, dan tata kelola: kajian terhadap pemerintah kampung perbatasan Falah, Syaikhul; Waromi, Juliana; Sulistiawan, Septianus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244393

Pentingnya memahami pengaruh peraturan pemerintah, mekanisme akuntabilitas sosial, dan tata kelola terhadap efektivitas pemerintahan di kampung perbatasan merupakan kunci untuk memperbaiki kualitas layanan publik dan kesejahteraan masyarakat di wilayah strategis yang sering terabaikan. Penelitian ini bertujuan untuk mengevaluasi pengaruh ketiga faktor tersebut terhadap efektivitas pemerintahan di kampung perbatasan dengan menggunakan metode mixed-methods. Metode ini menggabungkan analisis kuantitatif dan kualitatif untuk mengkaji bagaimana regulasi, sosial audit, dan struktur tata kelola mempengaruhi partisipasi masyarakat dan hasil evaluasi publik. Data kuantitatif dikumpulkan dari 38 responden yang terdiri dari tokoh masyarakat, tokoh agama, tokoh perempuan, dan pemuda di tiga kampung perbatasan: Skow Sae, Skow Mabo, dan Moso. Data dianalisis menggunakan teknik triangulasi untuk memastikan validitas temuan. Hasil penelitian menunjukkan bahwa meskipun regulasi dan sosial audit tidak selalu berpengaruh langsung terhadap tata kelola dan evaluasi publik, tata kelola yang baik secara signifikan mempengaruhi efektivitas sosial audit dan partisipasi anggaran. Temuan ini menyoroti pentingnya integrasi antara peraturan, akuntabilitas sosial, dan tata kelola dalam memperbaiki kinerja pemerintahan di kampung perbatasan. Penelitian ini merekomendasikan penguatan implementasi regulasi, peningkatan transparansi dalam sosial audit, dan perbaikan struktur tata kelola sebagai langkah untuk meningkatkan efektivitas pemerintahan. Rekomendasi ini bertujuan untuk memberikan panduan bagi pengembangan kebijakan dan praktek pemerintahan di wilayah perbatasan serta membuka peluang untuk penelitian lebih lanjut yang mengeksplorasi faktor-faktor tambahan yang mempengaruhi keberhasilan implementasi peraturan dan tata kelola.

Evaluation of the Effectiveness of Internal Control Systems in Reducing Accounting Fraud in Financial Sector Companies Waromi, Juliana; Kambuaya, Maylen K. P.; Wonar, Klara
The Eastasouth Management and Business Vol. 2 No. 03 (2024): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i03.250

This research aims to evaluate the effectiveness of internal control systems (ICS) in reducing accounting fraud in the financial sector companies. The literature review method is used to analyze various sources of information related to the research topic. Findings indicate that ICS plays a crucial role in safeguarding the integrity and reliability of financial information of companies. Factors such as management commitment, organizational culture, implementation consistency, and external factors influence the effectiveness of ICS. We recommend companies to enhance management commitment to ICS, strengthen a culture that prioritizes integrity, maintain consistency in ICS implementation, and take proactive steps in addressing challenges and leveraging opportunities.

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