Article Per Year (5 Year)
p-Index From 2021 - 2026
5.005
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo SEIKO : Journal of Management & Business JURNAL LENTERA BISNIS Value: Jurnal Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) Community Engagement and Emergence Journal (CEEJ) Asian Management and Business Review Jurnal Manajemen dan Bisnis Journal Online Manajemen ELPEI (JOMEL) Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ekonomi Prioritas (JEKO) Financial and Accounting Indonesian Research Jurnal Pengabdian Masyarakat Resoku
Andi Irwan
Universitas Pendidikan Muhammadiyah Sorong
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN KOMPETENSI MELALUI APLIKASI IMUT TERHADAP KUALITAS PROMOSI JABATAN PADA PEMERINTAH PROVINSI PAPUA BARAT DAYA Abraham Oktofianus Murafer; Wa Ode Likewati; Pahmi Pahmi; Andi Irwan
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v12i1.2941

Abstract

ABSTRAKPromosi jabatan di lingkungan Pemerintah Provinsi Papua Barat Daya masih menjadi perhatian dalam upaya mewujudkan tata kelola pemerintahan yang baik. Proses promosi jabatan sering dipersepsikan belum sepenuhnya dilakukan secara terbuka dan transparan. Sebagian pegawai menilai informasi mengenai persyaratan dan mekanisme promosi jabatan belum tersampaikan secara merata. Selain itu, aspek akuntabilitas dalam pengambilan keputusan promosi jabatan masih dipertanyakan oleh sebagian pegawai. Terdapat pula pandangan bahwa promosi jabatan belum sepenuhnya didasarkan pada pertanggungjawaban yang jelas dan objektif. Penelitian ini bertujuan untuk menganalisis pengaruh Transparansi, akuntabilitas dan kompetensi terhadap kualitas promosi jabatan pada pemerintah provinsi papua barat daya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah seluruh pegawai pada secretariat daerah provinsi papua barat daya. Sampel ditentukan sebanyak 100 responden menggunakan rumus slovin. Teknik pengumpulan data menggunakan kuesioner dengan skala Likert 1-4. Analisis data meliputi uji validitas, uji reliabilitas, analisis regresi berganda, uji t (parsial), uji F (simultan), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa transparansi berpengaruh signifikan terhadap kualitas promosi, akuntabilitas tidak berpengaruh signifikan terhadap kualitas promosi dan kompetensi berpengaruh signifikan terhadap kualitas promosi.ABSTRACTPromotions within the South West Papua Provincial Government remain a concern in efforts to achieve good governance. The promotion process is often perceived as not being fully open and transparent. Some employees believe that information regarding promotion requirements and mechanisms has not been communicated evenly. In addition, some employees question the accountability of decision-making regarding promotions. There is also a view that promotions are not yet fully based on clear and objective accountability. This study aims to analyze the influence of transparency, accountability, and competence on the quality of promotions in the West Papua Provincial Government. This study uses a quantitative approach with a survey method. The study population consists of all employees at the West Papua Provincial Secretariat. The sample consisted of 100 respondents, determined using the Slovin formula. Data collection employed a questionnaire with a 1–4 Likert scale. Data analysis included validity and reliability tests, multiple regression analysis, the t-test (partial), the F-test (simultaneous), and the coefficient of determination (R²). The results indicate that transparency has a significant effect on the quality of promotions, accountability has no significant effect on the quality of promotions, and competence has a significant effect on the quality of promotion
PENGARUH MOTIVASI, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI SEKRETARIAT MRP PROVINSI PAPUA BARAT DAYA Arlince Frasawi; Wa Ode Likewati; Andi Irwan
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v12i1.2940

Abstract

ABSTRAKPenelitian ini dilatarbelakangi oleh pentingnya peningkatan kinerja aparatur sipil negara dalam mendukung penyelenggaraan pemerintahan yang efektif dan berkualitas. Kinerja pegawai yang optimal menjadi salah satu indikator keberhasilan organisasi publik dalam memberikan pelayanan kepada masyarakat. Namun, masih ditemukan berbagai kendala yang menyebabkan capaian kinerja pegawai belum optimal, baik yang berasal dari faktor individu maupun faktor lingkungan organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh masing-masing variabel baik secara parsial maupun simultan terhadap kinerja pegawai. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah seluruh pegawai Sekretariat MRP Provinsi Papua Barat Daya dan jumlah sampel ditentukan sebanyak 69 orang pegawai. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner yang disusun berdasarkan indikator masing-masing variabel penelitian. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan bantuan program Statistical Package for Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa motivasi kerja tidak berpengaruh signifikan terhadap kinerja pegawai. Hal ini mengindikasikan bahwa peningkatan motivasi kerja belum mampu memberikan kontribusi yang nyata terhadap peningkatan kinerja pegawai. Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, yang menunjukkan bahwa semakin tinggi tingkat kedisiplinan pegawai maka semakin tinggi pula kinerja yang dihasilkan. Sementara itu, lingkungan kerja tidak berpengaruh signifikan terhadap kinerja pegawai. Namun secara simultan, motivasi, disiplin kerja, dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai Sekretariat MRP Provinsi Papua Barat Daya.ABSTRACTThis study is motivated by the importance of improving the performance of civil servants in supporting effective and high-quality governance. Optimal employee performance is one of the indicators of a public organization’s success in providing services to the public. However, various obstacles still exist that prevent employees from achieving optimal performance, stemming from both individual factors and the organizational environment. This study aims to determine the influence of each variable both partially and simultaneously on employee performance. This study employs a quantitative approach using a survey method. The study population consists of all employees of the MRP Secretariat of Southwest Papua Province, and the sample size was determined to be 69 employees. Data collection was conducted by distributing questionnaires designed based on the indicators of each research variable. The data obtained were analyzed using multiple linear regression analysis with the assistance of the Statistical Package for Social Sciences (SPSS).The results of the study show that work motivation does not have a significant effect on employee performance. This indicates that increasing work motivation has not yet been able to make a tangible contribution to improving employee performance. Work discipline has a positive and significant effect on employee performance, indicating that the higher the level of employee discipline, the higher the resulting performance. Meanwhile, the work environment does not have a significant effect on employee performance. However, taken together, motivation, work discipline, and the work environment have a positive and significant effect on the performance of employees at the Secretariat of the Regional People’s Representative Council (MRP) of Southwest Papua Province. 
Implementasi Standar Akuntansi Pemerintah pada Laporan Keuangan Pemerintah Daerah Kabupaten Sorong (Studi pada BPKAD Kabupaten Sorong) Putri Nur Isnaini; Annisa' Khaerani; Andi Irwan
Financial and Accounting Indonesian Research Vol. 6 No. 1 (2026): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v6i1.3455

Abstract

Badan Pemeriksa Keuangan (BPK) menemukan sebanyak 8.030 kasus permasalahan pada tahun 2018 menenai ketidakpatuhan pemerintah terhadap peraturan yang tertuang pada perundang-undangan Salah satu penyebab yang menjadi permasalahan tersebut yaitu, Aparatur Sipil Negara (ASN) dalam lingkup desa, masih begitu banyak jumlahnya yang tidak familiar atau kurangnya pemahaman terhadap SAP. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Pemerintahan (SAP) dalam penyusunan laporan keuangan pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Sorong, serta mengidentifikasi hambatan-hambatan yang dihadapi selama proses implementasi tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, di mana data dikumpulkan melalui wawancara mendalam di BPKAD Kabupaten Sorong. Hasil penelitian menunjukkan bahwa secara umum BPKAD Kabupaten Sorong telah mengimplementasikan SAP sesuai ketentuan yang berlaku. Namun, implementasi tersebut masih menghadapi kendala, khususnya pada aspek kesiapan aplikasi atau sistem informasi keuangan yang digunakan. Ketidaksiapan dan ketidakstabilan sistem menyebabkan keterlambatan dalam penyajian laporan keuangan, yang berdampak pada efisiensi dan akurasi pelaporan.
Analisis Transparansi dan Akuntabilitas Alokasi Anggaran (Studi Pada Warmasen Kabupaten Raja Ampat) Felda Ramadani; Annisa' Khaerani; Andi Irwan
Financial and Accounting Indonesian Research Vol. 6 No. 1 (2026): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v6i1.3524

Abstract

Penelitian ini menganalisis tingkat transparansi dan akuntabilitas alokasi anggaran di Kelurahan warmasen Kabupaten Raja Ampat. Transparansi dan akuntabilitas adalah dua pilar fundamental dalam pengelolaan pemerintahan yang efektif, khususnya dalam manajemen keuangan publik di level daerah. Penelitian ini menggunakan metode kualitatif studi kasus (Case Study) dan mengumpulkan data lewat wawancara dan observasi. Narasumber dalam studi ini terdiri dari kasubag Distrik, sekretaris Distrik, ketua lurah, ketua RT.05 dan masyarakat. Penelitian ini merekomendasikan peningkatan sosialisasi, penyediaan saluran pengaduan, dan penambahan variabel kualitatif seperti persepsi masyarakat untuk penelitian mendatang. Hasil studi mengindikasikan bahwa keterbukaan dalam pengelolaan anggaran di tingkat Kelurahan belum sepenuhnya berjalan dengan baik. Informasi mengenai anggaran masih terbatas pada kelompok internal, sementara partisipasi publik dalam perencanaan dan pengawasan anggaran masih rendah. Di sisi lain, tanggung jawab dalam laporan keuangan sudah mulai dibangun melalui pembuatan laporan pertanggungjawaban, tetapi belum sepenuhnya transparan dan mudah diakses oleh masyarakat. Temuan ini menunjukkan bahwa ada kebutuhan untuk meningkatkan kemampuan aparat Kelurahan dan memperkuat cara partisipasi masyarakat agar dapat mendorong tercapainya transparansi dan akuntabilitas yang lebih baik dalam pengelolaan anggaran di tingkat Kelurahan.
Optimalisasi Literasi Keuangan, Modal Usaha, Dan Pengelolaan Keuangan Terhadap Keberlangsungan Umkm Sektor Kuliner Kota Sorong Provinsi Papua Barat Daya Waode Nurma Inda Aprilia Sari; Vebby Anwar; Andi Sismar; Andi Irwan
Jurnal Online Manajemen ELPEI Vol 6 No 1 (2026)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v6i1.472

Abstract

This study aims to determine the influence of financial literacy, business capital, and financial management on the sustainability of culinary MSMEs in Sorong City, both partially and simultaneously. This study used a quantitative approach with a sample of 100 culinary MSMEs. The sampling technique used purposive sampling, while data analysis was conducted using multiple linear regression using SPSS. The results showed that partially, business capital and financial management had a positive and significant effect on MSME sustainability, while financial literacy had no significant effect. Simultaneously, these three variables significantly influenced MSME sustainability, with a coefficient of determination of 80.2%, meaning the model was able to explain 80.2% of business sustainability, while the remainder was influenced by other variables outside this study. The findings of this study indicate that the sustainability of culinary MSMEs in Sorong City is determined more by capital capacity and the quality of financial management than by theoretical financial literacy. Therefore, increasing access to capital, practice-based financial management training, and mentoring programs are key to strengthening the resilience and growth of MSMEs. Keywords: Financial Literacy, Business Capital, Financial Management, Sustainability of MSMEs.
Pengaruh Pengawasan terhadap Peningkatan Kualitas Kinerja pada Dinas Pendidikan Kabupaten Sorong Provinsi Papua Barat Daya Muhammad Ali; Deasy Ludya A Kambuaya; Yeheskel Kambu; Zabur Basnah; Andi Irwan
Jurnal Online Manajemen ELPEI Vol 6 No 1 (2026)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v6i1.473

Abstract

This research aims to analyze the influence of supervision on the performance quality of the Sorong Regenc Education Office, Southwest Papua Province. The research employs a quantitative method involving 58 respondents as the sample. Data collection is carried out using a questionnaire technique. The data analysis utilizes a simple linear regression test. The results of the study show that supervision has a positive but non-significant impact on performance quality. This is evidenced by the obtained significance value. Nevertheless, the role of supervision still contributes to improving the performance quality in the Sorong Regency Education Office, Southwest Papua Province
Analisis Pengaruh Program Subsidi Beras Terhadap Stabilitas Pasokan Dan Harga Pangan di Kota Sorong Agus Irianto; Yopi M Hehanusa; Siti Hanafiah Bauw; Andi Irwan
Jurnal Online Manajemen ELPEI Vol 6 No 1 (2026)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v6i1.478

Abstract

This study aims to analyze the effect of the rice subsidy program on the stabilization of food supply and prices in Sorong City. Most previous studies on the effectiveness of rice subsidies and food price stabilization policies have been conducted in regions such as Java, Sumatra, and Sulawesi. This research offers a novel contribution by examining the implementation of rice subsidies in Sorong City, an area characterized by distinct geographical and logistical conditions. Distribution patterns, transportation costs, and infrastructure limitations in Southwest Papua generate findings that differ from those identified in other regions. The study employs a qualitative approach combining literature review and field data. Data were collected through interviews with the Food Security Agency, rice distributors, and beneficiary communities, as well as through an analysis of policy documents related to food subsidies. The results indicate that the rice subsidy program plays a significant role in maintaining price stability and ensuring the availability of staple food supplies. However, its effectiveness is still influenced by distribution mechanisms, transparency, and the accuracy of targeting beneficiaries. Improvements in data management systems and distribution monitoring are necessary to enhance the efficiency and fairness of program implementation in the field. This study focuses exclusively on Sorong City as the research location. Although it provides an in-depth overview of rice subsidy implementation in this area, the findings cannot be fully generalized to other districts or municipalities in Southwest Papua or other regions of Eastern Indonesia with different logistical characteristics.
Pengaruh Dispsin Kerja, Lingkungan Kerja Terhadap Kinerja Pegawai Dinas Lingkungan Hidup, Kehutanan Dan Pertanahan Provinsi Papua Barat Daya Amir Husein Siregar; Yolanda E. S. Litaay; Ibrahim Nauw; Andi Irwan
Jurnal Online Manajemen ELPEI Vol 6 No 1 (2026)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v6i1.482

Abstract

This study aims to understand in-depth how work discipline and the work environment influence employee performance at the Environment, Forestry, and Land Agency of Southwest Papua Province. A qualitative research approach was used to explore employee perceptions, experiences, and actual practices through semi-structured interviews and participant observation. The results indicate that work discipline positively contributes to task effectiveness, while a conducive work environment strengthens motivation and collaboration among employees. These findings are relevant to theories of work motivation and organizational culture and have implications for the development of human resource management.  
Pengaruh Tunjangan Kinerja terhadap Kinerja Pegawai Dinas Lingkungan Hidup Kota Sorong Elizabeth Rande; Wisnu Winata; Oktaviani Way; Andi Irwan
Jurnal Online Manajemen ELPEI Vol 6 No 1 (2026)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v6i1.483

Abstract

The formulation of the problem raised in this title is how performance allowances influence employee performance in the Sorong City Environmental Service. The above problem is solved by gathering data from various subjects using the populist and statistical methods, as well as a study tool based on observation and consensus. Research can also be carried out according to predetermined procedures using administrative working hours and the above grid. Results of the Study Summarized in the First and Second Benefits with Positive Significance for Employee Performance with a Minimum of Around 0.767.  
Behavioral Drivers of Capital Structure and Their Impact on MSE Performance: Evidence from Indonesia Vebby Anwar; Andi Irwan; Muhammad Nabil Danial Bin Mohd Zaini; Rosdinaman Budi; Tasrim
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.561

Abstract

Purpose: This study explores how financial behavior influences capital structure decisions and, in turn, affects firm financial performance and sustainable business growth among micro and small enterprises (MSEs) in Indonesia. Drawing on behavioral finance theory, the study examines the effects of three antecedents, financial literacy, risk tolerance, and behavioral biases on capital structure decisions. Furthermore, it investigates the mediating roles of access to finance and financial planning behavior, and the outcome effect of financial performance on long-term business growth. Method:Data was gathered from 420 MSE owner-managers across a variety of Indonesian sectors using a standardized questionnaire. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to examine the data. Findings: Results revealed that all three behavioral antecedents significantly influenced capital structure decisions. Capital structure, in turn, had both direct and indirect effects on firm financial performance, mediated through improved financial access and planning. Moreover, financial performance was found to positively influence sustainable business growth. Novelty/Value:By relating behavioral characteristics to organizational outcomes and financial decision-making in the setting of an emerging economy, the study adds to the body of literature. Targeted financial education and behavioral interventions are necessary to improve financing results for MSEs, among other practical implications.
Co-Authors Abner Kareth Abraham Oktofianus Murafer Adi, Yusram Agus Irianto Alhamid, Yaser Arafat Alisa, Nur Amir Husein Siregar Amir Husin Siregar Amiruddin Amiruddin Amiruddin Amos Nauw Andi Alim, Andi Andi Irfan Andi Irfan Andi Nuryadin Andi Rosdinaman Budi Andi Sismar Andi Syahrul M Annisa' Khaerani Ansar H Mulkin Bas Ansar Mulkim Anwar, Vebby Arifai, Luvnaya Nazhwa Arlince Frasawi Asrullah Ayu Ashari Azizurrohman, Muhammad Benyamin Susim Budi, Rosdinaman Deasy Ludya A Kambuaya Della Matelda Hara Elizabeth Rande Felda Ramadani Florentina Utriana Bame Ibrahim Nauw Indra Mulyana Ismail, Azhary Jumaidah Jumaidah Kanan, Yosep Komber, Mervin I.S. Kumoro, Annisa Rosida Latif, Nurdin Likewati, Wa Ode Meldilianus Nabas J Lenas Mervin Komber Milka Pasulu Muhamad Zulfian Muhammad Ali Muhammad Nabil Danial Bin Mohd Zaini Nelwan Solossa Nurmega Nurmega Oktaviani Way Pahmi Pahmi Pahmi Pahmi Pelipus Wamban Putri Nur Isnaini Rahmawati Rande, Elisabeth Riskiani Rosdinaman Budi Sismar, Andi Siti Hanafiah Bauw Sudirman Sudirman Tasrim, Tasrim Taufik, Ansar Tiong, Piter Vebby Anwar Wa Ode Likewati Waode Nurma Inda Aprilia Sari Way, Yonas Winata, Wisnu Wisnu Winata Yeheskel Kambu Yolanda E. S. Litaay Yolanda Kambuaya Yopi M Hehanusa Yunus Kawab Zabur Basnah Zaitun, Cakra