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All Journal JAKED Indo-Fintech Intellectuals: Journal of Economics and Business
Kambuaya, Quincy F.
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Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia Dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Daerah Provinsi Papua Haluk, Desy I.; Allo Layuk, Paulus K.; Kambuaya, Quincy F.
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.v19i1.4017

Abstract

The aim of this research is to analyze the influence of the implementation of the Regional Financial Management Information System (SIMDA), the quality of human resources and top management support on the quality of regional financial reports in Papua Province. The sampling technique for respondents was carried out using purposive sampling. Purposive sampling technique is a technique for sampling data sources with certain considerations. The samples used in this research were auditors at the inspectorate, BPKAD employees consisting of accounting, bookkeeping sub-sector, asset sector, goods SIMDA, asset reporting and depreciation. Meanwhile, the OPD consists of the OPD head, treasurer and Regional Apparatus Organization Financial Administration Officer (PPK-OPD). The number of OPDs in Papua Province is 35 OPDs consisting of 5 Bureaus, 8 Services, 15 Agencies, 3 Hospitals, 1 Inspectorate, 2 Secretariats and Civil Service Police and Regional Disaster Management Units. The sample in this research was 185. The method used in this research was multiple regression analysis to test the relationship between several independent variables and one dependent variable. The results of the analysis show that the implementation of SIMDA has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The quality of human resources has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. Top management support has a significant effect on the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province. The implementation of SIMDA, the quality of human resources and top management support simultaneously influence the quality of the financial reports of Regional Apparatus Organizations (OPD) in Papua Province.
Analisis Fungsi Pengawasan DPRD Terhadap Pelaksanaan Anggaran Pendapatan dan Belanja Daerah di Kabupaten Waropen Niki, Dani Yordan; Ngutra, Risky Novan; Kambuaya, Quincy F.
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.v19i1.4079

Abstract

The aim of the research is to analyze the implementation of the Waropen DPRD's supervisory function regarding Waropen APBD Management. To analyze the factors inhibiting the implementation of supervision by the DPRD Wropen regarding the management of the APBD. The analysis methods used are validity tests, reliability tests, and qualitative description analysis methods. From the results of the discussion, it can be concluded: (1). Respondents' perceptions in answering questions related to the variable Implementation of the Supervisory Function of the Regional People's Representative Council by listening to opinions, asking for information, investigating, working visits and accepting aspirations from 20 respondents or (100%) chose very suitable. (2). Respondents' perceptions in answering questions related to the variable Factors Inhibiting the Implementation of Supervision with indicators of knowledge, skills, facilities and infrastructure, participation from 20 respondents or (100%) chose very suitable.
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 Agustinus Salle, Agustinus Haluk, Desy I. Layuk, Paulus K. Allo Meinarni Asnawi, Meinarni Niki, Dani Yordan Paulus K. Allo Layuk Risky Novan Ngutra Tangka, Etni Westim Ratang